Kampala, Uganda | By Michael Wandati | Under updated guidelines aimed at simplifying passenger baggage clearance, the Uganda Revenue Authority (URA) will now apply taxes on dutiable items in passenger baggage that exceed 50 kilograms.
Items subject to these regulations include mobile phones, clothing, shoes, perfumes, phone accessories, motor vehicle parts, IT equipment, and any goods belonging to corporate bodies or companies brought in as passenger-accompanied baggage.
To streamline customs procedures, baggage exceeding the specified limit will be redirected to the cargo terminal, where standard customs checks apply, requiring traders to provide their tax identification numbers for clearance.
According to Robert Kalumba, URA’s Assistant Commissioner for Public & Corporate Affairs, this measure is designed to prevent revenue loss, as some passengers have used the baggage exemption allowance to import goods without proper taxation, and, in some cases, as a smuggling route.
These new rules align with amendments to the East African Community Customs Management Act (EACCMA) fifth schedule, which recently raised the baggage allowance from USD 500 to USD 2,000 for passengers who have been outside Uganda for more than 24 hours.
Kalumba emphasized that the allowance is strictly for personal items accompanying the traveler and does not extend to gifts, distribution goods, or items intended for commercial sale. “The exemption also does not apply to items that belong to a company imported as passenger-accompanied baggage,” he clarified.
In compliance with Section 46 of EACCMA, 2004 (as amended), passengers are required to declare to the URA officer and provide an authentic receipt of purchase confirming the value in their name. “The passenger allowance does not apply to goods sent by other persons through the passenger for delivery to a third party in Uganda,” Kalumba emphasized. “These exemptions are subject to quantity limitations and the fulfilment of conditions specified in item 5 of the fifth schedule of the EACCMA, 2004 (as amended).”
For Ugandan residents returning after at least one year abroad, the guidelines state that personal and household effects will be exempt from taxes, provided the goods were used and are for personal use in their previous residence. These items will also be cleared through the cargo terminal.
“However, contraband items such as used refrigerators, used computers and used televisions are not allowed into the country and will be forfeited to the state after the payment of the applicable penalty,” Kalumba further states.
The updated guidelines from the Uganda Revenue Authority (URA) specify duty-free limits for passengers entering Uganda: up to 1 liter of spirits, 2 liters of wine, 250 ml of perfumes and toilet water, and a combined weight of up to 250 grams for tobacco products, including cigarettes, cigars, and snuff.
With 19 scheduled flights connecting Uganda to key trade destinations such as China, India, Dubai, and Turkey, the nation’s trade volume has grown significantly, leading to heightened risks of non-compliance. Some passengers have attempted to avoid taxes by disguising trade goods as personal items to benefit from baggage exemptions. In response, the URA has refined customs procedures to ensure both compliance and efficiency.
Robert Kalumba, URA’s Assistant Commissioner for Public & Corporate Affairs, noted that the new measures are designed to streamline tax compliance while reducing processing times. “Passengers who arrive with goods subject to payment of taxes will undergo a simplified customs clearance process, where taxes payable are assessed immediately,” he explained.
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Payment of these taxes is required within two hours to avoid congestion; otherwise, baggage is directed to the cargo terminal for further processing.
Kalumba emphasized the importance of these adjustments, underscoring the URA’s commitment to ensuring smooth operations and improved tax compliance amid Uganda’s expanding trade landscape.
He added that taxes must be paid within two hours to avoid congestion, failing which baggage will be transferred to the cargo terminal for further processing. He concluded by stressing the importance of these changes: “We urge passengers to familiarize themselves with the new guidelines, which are not only aimed at facilitating trade but also ensuring smoother customs clearance for all.”
