Momo Tariffs Rwanda 2026: Stay Compliant, Reduce Costs

Rwanda Customs Duties Summary

Rwanda operates under the East African Community (EAC) Common External Tariff (CET) structure, which categorizes goods into three main bands: raw materials, intermediate goods, and finished products. In addition to standard import duties, importers must calculate Value Added Tax (VAT), withholding taxes, and specific levies based on the Cost, Insurance, and Freight (CIF) value. This multi-layered tax structure is designed to encourage local production while generating revenue for national development projects.

• Import Duty (Ad Valorem): The primary tariff based on the CIF value, with 0% for raw materials and up to 35% for finished consumer goods.
• Excise Duty: A tax applied to specific goods such as alcohol, tobacco, fuel, and high-engine capacity vehicles to discourage consumption or raise revenue.
• Value Added Tax (VAT): Charged at a flat rate of 18% on the sum of the CIF value plus the import duty and excise duty.
• Infrastructure Development Levy: A mandatory 1.5% levy applied to the customs value of eligible imports to fund infrastructure projects.
• Withholding Tax: An advance income tax of 5% collected at customs for registered commercial importers.
• Specific/Compound Duties: While most duties are ad valorem, certain agricultural or sensitive items may attract specific or compound rates based on weight or volume.