Uganda Customs Duty 2026: Stay Compliant, Reduce Costs

A comprehensive guide to understanding Uganda Customs Duty rates, import duties, and classification rules to help you trade smarter and stay compliant.

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Types of Customs Duties

Calculate accurate Uganda Customs Duty and compliance costs instantly using official government tariff schedules.

Import Duty

Value Added Tax (VAT)

Withholding Tax

Excise Duty

Infrastructure Levy

Uganda Customs Duties Overview

Uganda operates under the East African Community (EAC) Common External Tariff (CET), which categorizes imports into raw materials, intermediate goods, and finished products to determine duty rates. The structure is designed to encourage local manufacturing while generating revenue through a cumulative tax system involving import duties, VAT, and excise taxes. SME importers must accurately classify goods to determine applicable ad valorem rates and specific levies.


Duty/Tax Type NameStandard Rate or Rate Range
Import Duty (Ad Valorem)0% (Raw materials), 10% (Intermediate), 25% (Finished), 35% (Band 4)
Value Added Tax (VAT)18% Standard Rate
Excise DutyVaries (Specific or Ad Valorem)
Withholding Tax6%
Infrastructure Levy1.5%
Environmental LevyVaries (e.g., used vehicles)
Antidumping DutiesCase-specific (Varies)
Section 301Not Applicable (US Specific)
MPF (Merchandise Processing Fee)Not Applicable (US Specific)
HMF (Harbor Maintenance Fee)Not Applicable (US Specific)

Key Duty Classifications

  • Ad Valorem Duty: The primary import tariff is calculated as a percentage of the CIF (Cost, Insurance, and Freight) value, ranging up to 35% for sensitive items.
  • Specific Duty: Certain agricultural products and old vehicles may be subject to a fixed monetary tax per unit rather than a percentage of value.
  • Excise Duty: This is levied on specific goods such as fuel, alcohol, tobacco, and luxury items to discourage consumption or raise revenue.
  • Infrastructure Levy: A 1.5% levy is applied to the customs value of selected imports to fund regional railway development projects.
  • Withholding Tax: Importers must pay a 6% advance tax at the port of entry, which is creditable against their final income tax returns.

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Import Requirements

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Uganda Customs Duty Rates 2026