05 August 2016

Uganda excludes certain imports from COMESA countries from import duty exemption

Effective July 1, Uganda's Finance Act 2016 empowered the Uganda Revenue Authority (the URA) to start charging import duty on specified imports from Common Market on East and South Africa (COMESA) countries that previously had enjoyed an import duty exemption since July 1, 2014. The excluded imports will now be subject to import duty at the preferential duty rates of 4% for those that attract 10% import duty per the Common External Tariff (CET) or 6% for those that attract 25% import duty per the CET. Items falling under the sensitive items list will continue attracting the respective rates ranging from 35% to 100%.

A Tax Alert prepared by Ernst & Young Uganda, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1354

Document ID: 2016-1354