Rwanda, Burundi, Kenya, Tanzania, Uganda, South Sudan, and DRC are EAC members (DRC). EAC harmonized trade remedies laws, import restrictions, rules of origin, and customs tariffs. Rwanda charges import the EAC CET depending on cost, insurance, and freight. Rwanda’s four-tiered import duty scheme as an EAC member: 0% for capital and raw materials, 10% for intermediate, 25% for final, and variable for sensitive items.
The “Stay of Applications” and the “Duty Remission Scheme” exclusions also fall under the purview of the CET. A separate customs entry tariff (CET) may be applied to the import of certain goods if an application stay is granted. After the negotiations are complete, they will apply to all importers. There is a chance that retention will be lower than CET. After an application has been cleared, the EAC gazettes will publish any stays (using HS Codes).
In addition to the import charge, taxes are collected by Customs (applied on CIF value). Excise duty on CIF+import duty+handling fees (at varying rates depending on the product), VAT (18 percent on CIF+import duty+excise duty+handling fees), withholding tax (at varying rates depending on the product) on CIF value, infrastructure development levy (1.5 percent on CIF value), strategic reserves levy (assessed per liter) on fuel and petroleum products, and African Union Levy (0.2 percent) Registration fees are determined according to the horsepower of the vehicle’s engine. The amount of the storage cost is determined by the size, weight, and length of time the item is kept in the bonded facility
Documentation for import
The import documentation for Rwanda includes the following:
- Bill of Lading or Air Way Bill (Airfreight) (Seafreight)
- A commercial invoice(s) or comparable documentation (s)
- Packing List – Import Declaration Form (IDF) – Tax Identification Number (TIN) and VAT numbers for the importer
- Certificates of Exemption from Duties and Taxes, if any
- Certificate or authorization from the National Drug Authority for the importation of drugs and pharmaceuticals
- Phytosanitary certificates for agricultural product imports.
- Old/used vehicle registration/de-registration card from the country of origin
- Gift Certificates, if given to an organization that qualifies for duty-free clearance.
- Individual’s passport for personal effects clearance
- Certificate of Origin, particularly for COMESA
- imported commodities
Import procedures
The procedure of bringing goods into Rwanda from other countries involves the following steps:
- Obtain notification of the items’ arrival (“Avis d’arrivee”).
- Submit goods arrival notification to Rwanda Standards Board for verification – Obtain manifest.
- Submit the import document to the clearing agency for tax calculation. – Pay the import tax.
- Obtain a warehouse handling fee invoice – Pay warehouse handling fees for goods handling.
- Get a decent exit note.
Trade stumbling blocks
The United States does not have any particular barriers to international commerce or investment; nevertheless, in July 2016, the government levied taxes on worn garment imports from any country at a rate of one thousand percent. Many obstacles prevent increased levels of commerce and investment, including a lack of infrastructure, laborious procedures, currency shortages, exorbitant transit costs, and high transaction costs.
Even though there is a distance of up to 1,500 kilometers between these two towns, the majority of imports and exports are transported by road from Mombasa in Kenya to Dar es Salaam in Tanzania. Mombasa is located in Kenya, while Dar es Salaam is located in Tanzania. Commercial traffic going to and coming from ports is afflicted by a variety of challenges, some of which include frequent delays, a large number of weigh stations, high transportation expenses, and odd theft. As a direct consequence of these impediments, there is a possibility that the process of bringing goods into the country would experience unanticipated delays. As a direct result of this, it may be difficult to acquire shipping insurance and freight forwarding services in Rwanda.
