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Section 13: 7213.91.10 Steel Wire rods Import duty
Tax Amendments FY2025-26
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Consolidated text
is applicable at a rate of 35% or US$250/MT whichever is
7213.91.90 Steel wire rods are hot-rolled, semi-finished
higher instead of 25% or US$200/ steel products typically featuring a circular MT whichever is higher for one year cross-section. Manufactured in continuous lengths and wound into coils, they serve as the primary raw material for drawing into finer wires or for manufacturing forged and cold-headed components
Uganda is producing them Locally in suffi- cient quantities
14 39.07 Polyacetals, other polyether and epoxide Uganda to stay application of EAC
resins, in primary forms; polycarbonates, alkyd CET rate of 0% and apply a
resins, polyallyl esters and other polyesters, in duty rate of 10% for one year.
primary forms. This is intended to align the rates in
the heading and curb misclassification in the EAC Com- mon External Tariff (CET).
This will promote import substitu- tion
C. INFRASTRUCTURE LEVY
No. Exemption of Infrastructure Levy on the following imports
Item Exempted Imported Goods Decision
Infrastructure Levy • Imports of vaccines Imports of vaccines, medicines, medical
• Medicines supplies, pesticides, rodenticides, acaricides,
• Medical supplies and insecticides are fully exempted from the
• Pesticides Infrastructure Levy.
• Rodenticides
• Acaricides This exemption will significantly lower landed
• Insecticides import costs and reduce the cash-flow burden
for medical and agricultural businesses.
D. IMPORT DECLARATION FEES
No. Exemption of Import Declaration Fees on the following imports.
Item Exempted Imported Goods Decision
Import Declaration Fees • Imports of vaccines Imports of vaccines, medicines, medical
• Medicines, supplies, pesticides, rodenticides, acaricides, and
• Medical supplies insecticides are fully exempted from the Import
• Pesticides Declaration Fee.
• Rodenticides
• Acaricides This exemption will significantly lower landed
• Insecticides import costs and reduce the cash-flow challeng-
es for medical and agricultural businesses.
E. ENVIRONMENTAL LEVY Imposition of Environmental Levy on worn clothing and other worn articles
Item New Imposition Decision
Environmental Levy The environmental levy shall be applicable The law targets the massive influx of garments
on worn clothing and other worn articles at that quickly become unmanageable waste.
the rate of 30% of the CIF value It also heavily aligns with the "Buy Uganda, Build Uganda" (BUBU) policy to bolster local manufacturing and fulfill regional EAC goals of phasing out secondhand clothes.
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Source: laws_africa.