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Uganda Customs Import Duty & URA VAT Calculator

Uganda Revenue Authority (URA) Customs • EAC Common External Tariff (CET) • Malaba & Busia Borders

Calculate complete landed import taxes and clearance costs for commercial goods and motor vehicles entering Uganda via Malaba, Busia (Kenya border), Mutukula (Tanzania border), or Entebbe International Airport. Computes EAC CET Customs Duty (0% to 35%), 18% URA Import VAT, 6% Customs Withholding Tax (WHT), and Infrastructure & Environmental Levies in Ugandan Shillings (UGX).

UGX

Cost, Insurance, and Freight (CIF) value at Ugandan entry point.

EAC Common External Tariff schedule classification.

Traffic and Road Safety Act environmental surcharge on used cars.

Income Tax Act Section 119 customs advance withholding.

🚢 URA Customs Taxes & Clearance Assessment (UGX)

Total Customs Taxes UGX 0 Payable to URA before cargo release
EAC Customs Duty UGX 0 25% on CIF
URA Import VAT (18%) UGX 0 18% on VATP (CIF + Duty + Levies)
Declared Customs CIF Value: UGX 0
EAC Customs Import Duty: + UGX 0
Infrastructure Development Levy (1.5% on CIF): + UGX 0
Environmental Surcharge / Vehicle Levy: + UGX 0
Value for Tax Purposes (VATP): UGX 0
Import VAT (18% on VATP): + UGX 0
Advance Withholding Tax (6% on CIF): + UGX 0
Total Landed Cost (CIF + Total URA Taxes): UGX 0

URA Customs Clearing Guidelines

  • EAC 4-Band Tariff Structure: Uganda applies the East African Community Common External Tariff: 0% for capital goods and raw materials, 10% for intermediate goods, 25% for standard finished goods, and 35% for sensitive goods.
  • 6% Withholding Tax Exemption: Importers registered with URA who maintain active tax compliance (filing corporate income tax and VAT returns) are eligible for a 6% WHT exemption certificate.
  • Age Ban on Used Motor Vehicles: Vehicles aged older than 15 years from year of manufacture are generally prohibited from importation into Uganda under the Traffic and Road Safety (Amendment) Act.

📊 Uganda Statutory Breakdown Matrix (URA, NSSF & Employment Act)

Statutory Component / Legal Deduction Item Calculated Amount (UGX / USh)
Primary Net / Statutory Payable Amount 0 UGX
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Republic of Uganda Statutory Specialist

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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