Household goods and personal effects are considered duty free as long as they are used and over 12 months old and are subject to inspection and verification by Customs officers.
The customer/importer must be in Uganda at the time of Customs Clearance of the goods and should involve a licensed Clearing agent to aid in the process.
The items that are considered free of Customs duty on import by bonafide persons changing residence who include expatriates, investors and returning residents are as follows;
- Wearing apparel.
- Personal & household effects of any kind which have been in use for more than 6 months,at the importers place of residence i.e, Furniture, Electronics, Kitchenware etc.
- One Motor Vehicle (excluding buses & mini buses of seating capacity of more than 13 passengers and load carrying vehicles exceeding 2 tonnes capacity), which the importer has personally owned and used for at least 12 months (excluding the period of voyage in case of shipment)
Other importers of personal property that are an exception to Customs duty include Foreign diplomats, Members of Government and also International Organisations, these require a letter of approval from the Ministry of Foreign Affairs.
All diplomatic shipment are not subject to inspection or verification.
Duty free allowance for travelers.
- Spirits and Wines not exceeding 1lt and 2lts respectively.
- Perfumes and Eau de toilettes not exceeding in all 1/2 l of which not more than 1/4 may be perfume.
- Cigarettes, Cigars, Cheroots, Cigarillos, Tobacco and Snuff not exceeding 250g.
- Other goods upto a value of $500 imported by a traveler in his baggage as long as he/she has been away for a period exceeding 24hrs.
- Passport Original
- Visa (for expatriates/foreigners)
- Bill of lading
- Work permit (Original should be obtained prior to shipping)
- Immigration and resident permit (for foreigners)
- Tax Identification Number
- Letter from employer
- Log book (in case of vehicle)
- Valued Inventory of goods including receipts and serial numbers for electronic items.
Importers are advised to deal with a Licensed Clearing Agent approved by the Revenue body for proper handling of verification, inspection and clearance of goods.