This action might not be possible to undo. Are you sure you want to continue?
Written by: Rwandan Investment & Export Promotion Agency November, 2006 www.rwandainvest.com
Table of Contents
Foreword…………………………………………………………….....4 Executive Summary……………………………………………………5 I. Structuring Export Sales to Foreign Markets……………………..........7
A. B. C. D. E. Buying Agents and Foreign Brokers………………………………...........8 Foreign Sales Representative………………………………………..........8 Foreign Distributors………………………………………………............9 Foreign Subsidiaries………………………………………………..........10 Joint Venture………………………………………………………..........10 F. Successful Export Strategy……………………………………………….11
INCOTERMS 2000 and Risk of loss...………...………………………13
A. B. C. D. EX Works… ……………………………………………………………..14 F Group……………………………………………………………….......14 C Group……………………………………………………………….......16 D Group……………………………………………………………….. …18
Freight Forwarders and Insurance….…………………………………..23
A. Freight Forwarders………………………………………………..............23 B. Insurance………………………………………………………………….25
Types of Payment……………………………………………………….27
A. B. C. D. E. Open Account……………………………………………………..............27 Cash or Payment in Advance……………………………………………...28 Letters of Credit…………………………………………………………...28 Special Letters of Credit…………………………………………..............29 Letter of Credit Application……………………………………………....29
Trade Agreements, Export documentation & Controls…………………36
A. B. C. D. E. Preferential Trade Agreements……………………………………………36 Bill of Lading……………………………………………………………...39 Commercial Invoice………………………………………………….........42 AGOA, COMESA, GSP Certificate of Origin…………………………….44 Export Quality Control (Rwandan Bureau Standards)…………………….48
Export Sector Review…………………………………………………...54
A. B. C. D. E. Coffee Sector Overview…………………………………………………...54 Tea Sector Overview………………………………………………………56 Horticulture Sector Overview………………………………………..........58 Tourism Sector Overview……………………………………………........60 Mining Sector Overview…………………………………………………..62
F. G. H. I.
Crafts Sector Overview………………………………………………..64 Hides & Skins………………………………………………………….66 Free Trade Zone & Incentives…………………………………………69 Exports Constraints Summary………………………………………....70
Final Observation………………………………………………..............71 Appendix…………………………………………………………….......72
a) Foreign Trade Regulations……………………………………72 b) Rwandan Exporter’s Profile…………………………………..94 c) List of Freight Forwarders and Clearing agencies……….......108
RIEPA took the initiative to produce this export guide to enhance the export knowledge of all relevant stakeholders. Done in Kigali. and documentation requirements in Rwanda is still minimal. associations. In this context. Knowledge of export procedures. cooperatives and organizations on the different facets of exporting. Ultimately. options. Many potential entrepreneurs in Rwanda face difficulties accessing information on various issues relating to exports. regional and international marketplace. RIEPA 4 . regulations. This guide on mechanisms. we hope it will help support economic and social development in Rwanda. We feel that this document will provide useful and timely information to individuals. conditions and regulation for exporting will be regularly updated to echo the changes of an ever evolving domestic.FOREWORD This guide on exporting was developed as a means of supporting existing and prospective entrepreneurs get access to information regarding exports. on 10th November 2006 NKURUNZIZA Williams General Director.
The chapter also provides a short summary on ways of obtaining insurance for goods exported from Rwanda. AGOA.. Chapter II: Incoterms 2000 and Risk of Loss A key factor in calculating your sales price.) and quality control requirements for most exports in Rwanda. is the allocation of responsibility and costs between seller and buyer. and negotiating your contract. EBA. These different options are defined from the perspective of the exporter’s cost and control over the export process. who is responsible for forwarder and carrier selection and who prepares documents.EXECUTIVE SUMMARY Chapter I: Structuring Export Sales to Foreign Markets This chapter discusses the pros and cons of the different market entry strategies available to Rwandan exporters. The information in this Chapter may help you: 1. We pay particular attention to letters of credit as the optimal means of payment to protect the interest of both exporters and buyers. 5 . Decide whether another option provides a better way for to sell your goods abroad 2. we elaborate on regulations. foreign distributors and subsidiary foreign companies are explained in depth. This chapter explains with instructive tables all Incoterms as well as when risks transfer. who pays which costs. Documentation & Controls This chapter gives a brief description of the different preferential trade agreements available to Rwandan Exporters. Indirect sales methods such as buying agents. documentations (certificates of origin. Chapter III: Freight Forwarders and Insurance Negotiation of freight rates and additional charges for ancillary services is dependent upon several factors. A list of all commercial banks as well as their areas of financing can be found on this chapter Chapter V: Trade Agreements. and ACP-EU are also included in this chapter. This chapter includes best practices when negotiating with freight forwarders or clearing agencies. In addition. bill of lading. Chapter IV: Types of Payment This chapter summarizes the different procedures available for payment and notes several practical points Rwandan exporters should keep in mind. A full list of all freight forwarding and clearing agencies registered in Kigali can be found on the Appendix. Set the stage for your evaluation of possible duty-saving and market entry strategies. commercial invoices etc. Numerous useful web links on GSP.. foreign sales representatives.
tea. In addition. The chapter covers coffee. A brief summary on constraints facing exporters in Rwanda is included at the end of this chapter. hides & skins. mining and crafts.Chapter VI: Export Sector Review In this section. tourism. 6 . we give a brief overview of Rwanda’s major export sectors. we identify opportunities for prospective exporters and discuss the different incentives available to exporters in the up and coming Kigali Free Trade Zone. horticulture.
potentially higher profits. it faces the initial problem of how to obtain customers in foreign countries and distribute products to them. Cost Degree of control High Foreign Subsidiary Joint Venture Branch office Foreign Distributor Licensee Foreign Sales Rep Buying Agent Low Low Broker High Cost of entry 7 .CHAPTER I: Structuring Export Sales to Foreign Markets Before a Rwandan company begins exporting. Rwandan companies that produce or market exported goods do not need to be exporters themselves. The following diagram reflects the cost and control relationship for Rwandan companies who are investigating new options to forge forward in the export marketplace. financial and otherwise. Exporters may think of direct sales. retention of foreign sales agents. and a closer relationship to the overseas buyer and the marketplace. there are a number of options besides direct sales under a category headed indirect sales. whether in real dollars or time allocated by a firm’s personnel. using foreign distributors. These advantages can be hard to come by. or dealing directly with the buyer. and there is a cost to achieving the direct sales. Table 1 Strategic options: Market Entry Methods Related to Control vs. the greater the control you can exercise. or establishing subsidiary foreign companies. The indirect sales category includes sales through purchasers buying agents. and the degree of control you maintain over the export process: the greater your commitment. Exporters who use agents or brokers are using the lowest cost and control method while those who have opened a wholly owned subsidiary have the highest cost and control structure. However. The advantages of direct exporting for a Rwandan company include more control over the export process. instead they can use indirect sales methods. as their best method of obtaining sales. These options are characterized by a tradeoff between the extent of your company’s commitment.
It is important to ensure that the sales representative does not carry competing products or more products than it can handle. A sales representative often acts as an agent for the Rwandan Exporter. and may even have the authority to conduct contract negotiations with prospective purchasers. and does not get involved in the mechanics of exporting from Rwanda or importing into the foreign market (although it may provide some assistance in importing). Buying agents offer a tariff advantage to the foreign purchaser because their commissions typically are not included in the dutiable value of the merchandise upon importation into the foreign country. distributing catalogs and other literature. rather than with the sales representative. he should maintain the ability to discontinue the arrangement if sales prove disappointing. the representative does not take possession of or title to the merchandise in the foreign country. the representative should be familiar with the local business and marketing practices in the country of importation. Also. and answering inquiries. 8 . the Rwandan exporter maintains a great deal of control over the contractual terms of the transaction and the actual movement of goods. Sales Representatives provide a relatively low-cost commitment marketing partner abroad. and inspecting goods prior to exportation to insure that they meet the terms of contract. and provide such services as identifying and selecting vendors. A Rwandan exporter should seek a sales representative with the means and incentive to act aggressively on its behalf. In order to fill this role. it is unlikely to be subject to taxation by the foreign authorities. consulting with respect to design work. They also may arrange on the purchaser’s behalf. Buying agents typically are located in the country of exportation. because the sales representatives does not get involved in the exporting or importing process. Buying agents generally are compensated by the purchaser through commissions based on the value of volume of the merchandise purchased. Buying Agents and Foreign Brokers Foreign purchasers may retain buying agents to assist in the purchasing process. As a general rule.A. Typically the sales reps are paid on a commission based on the percentage of the value of orders generated. and avoids a large up-front financial commitment or the need to independently develop expertise in a new market. B. Foreign Sales Representatives A foreign sales representative is a person or company located abroad that seeks customers for a prospective Rwandan exporter by providing such marketing efforts as making products samples available. relieving the Rwandan seller of some or all these tasks. Compensation by commission means that the exporter pays only for successful results. and may have authority to accept offers to buy on the exporter’s behalf. each of which may decrease the reps attention to his company’s products. Because the exporter has not established presence in the foreign markets. At the same time. This option may provide several opportunities to reduce customs tariffs on your goods and thereby make them more competitive when imported into another country. The exporter contracts with the purchaser. reviewing samples. negotiating prices.
so that a particular distributor can only sell in a specific country. to the extent possible authorize the exporter to terminate the arrangement at its discretion. if not impossible. Another point to consider is that sales reps commissions generally are included in the dutiable value of the merchandise upon importation. A distributor will typically purchase large quantities of merchandise in a single order. This places sales reps at a disadvantage from a tariff planning standpoint relative to other forms of distributions abroad. A distributorship agreement allows a Rwandan exporter to sell its product in foreign markets without establishing a taxable subsidiary in there. A representation agreement should always be reduced to writing. The foreign distributor not the Rwandan exporter is liable to foreign taxing authorities for taxes due on any profit that the distributor earns on the resale of the goods. if allowed by local law and considered acceptable by the sales reps would be a contractual provision allowing such direct dealing after a specified period while retaining the representation arrangement for new purchasers. Distributorship may be limited in territory. The purchasers may consider the representatives involvement to be redundant and its commission to be an unnecessary part of the price. requiring only one transaction to document and ship to a single or at most a small number of locations. Foreign Distributors Foreign distributors are firms located in the foreign market that purchase and resell exported goods. and seek to cut the representative from the transaction altogether. because these can easily be considered agreements with no fixed termination. or may be wholesalers or retailers themselves. at least during the contractual period. Rwandan exporters should avoid provisions for automatic renewals under which no affirmative activity s required for renewal. One possible solution. C. An advantage for Rwandan exporters using a distributor is the likely reduction in transaction and transportation related costs. Distributors may sell to wholesales or retailers in the foreign country. 9 . It should provide for a fixed representation period renewable at the exporter’s discretion and. so the importer will pay duty on the amount of the commission as well as the value of goods themselves. In any case. Many countries have enacted strong legal protections for sales reps that make it difficult.Exporters should also check local laws concerning termination of the agent for poor performance or other reasons. A potential problem with sales reps arrangements often arises after foreign purchasers have bought goods through the representative and are positioned to establish direct relationship with the exporter. to terminate the relationship and may make it more advantageous for exporters to adopt another approach to foreign distribution. however. Foreign laws may preclude Rwandan exporters from doing so. they maintain their own distribution and sales network in the country of importation.
the joint venture conducts business in the foreign country under management appointed by the different owners. local laws may protect distributors from termination. There are a number of different structures under which a joint venture can be organized. Establishing a subsidiary usually would require the establishment of a foreign office. In addition. taxable entity in the foreign jurisdiction of incorporation thereby subjecting profits from export sales to foreign taxation. The subsidiary becomes a legal. and after-sale services. Joint Venture Rwandan firms can also operate abroad in a form of business called a joint venture. which then resells them to customers. 10 . establishing a foreign subsidiary entails a substantial degree of commitment that may not be warranted for a new market or a market with limited growth. Such an arrangement allows the exporter to maintain a great degree of control over such matters as advertising. The ownership interest can be equal or it may be unequal so that one of the owners can outvote the other and therefore have effective control of operations. limiting the exporter’s ability to distribute goods directly in a market where a distributor previously operated. who share in the profits and losses. In short. However. A joint venture arrangement best lends itself to a manufacturing operation in the country where local interest (local company) need capital and/or technology from a foreign business and willing to allow ownership by that foreign entity in exchange of capital or technology Joint ventures are not well suited for purely export-import activities between. goods are sold for export from an exporter to its foreign subsidiary. The common thread among them is that they involve a discrete entity in a foreign country that is jointly owned by one or more Rwandan companies and one or more foreign companies or individuals. and would be preferable for Rwandan companies that wish to export goods rather than manufacture or license technology. Other forms of doing business abroad would provide substantially fewer legal entanglements. a lower commitment of resources. E. these advantages come with a relative loss of control for Rwandan Exporters. Generally. Foreign Subsidiary Another option for exporters in Rwanda may be to incorporate a subsidiary company under the laws of a foreign country to import and sell its goods in that country. As a general rule. D. pricing. and the hiring of one or more full-time employees. such control comes with a price. Exporters are unable to set the prices charged by the distributor to its customers. The subsidiary also becomes responsible for such legal requirements in the foreign country as clearing the goods through customs and paying duties.However. realizing a taxable profit in the foreign country.
The strategy should be taken in 3 dimensions: 1) Strategic segmentation: this is a strategy that tries to identify a group of potential customers whose needs may be satisfied by certain products. There are several and various possibilities of exploring a foreign market.F. Determining the product packaging. Once the export strategies are set up and prior research has been carried out. In drawing up the strategy. Identifying distribution channels. samples and any other promotional materials to targeted customers. set up a coherent export strategy. Exploration in written form Sending catalogues. raw materials and price in order to satisfy the consumers’ needs. Advertising for Agents or Importers in foreign Business Publications and sending Price Catalogues to interested parties. Successful Export Strategy In order to create sustainable export actions and avoid costly errors. F1. 2) Competitive positioning: Once segmentation is operational and the target group has been identified. Choice of actions for the journeying to be carried out depends on the company objectives and its financial and human resources. the company shall concentrate its efforts in order to achieve its objectives. the exporter starts exploring markets. the supplier shall ensure that his offers receive more privileges than his competitors and then strive to satisfy his customers’ needs by offering special incentives and keeping in mind the consumer’s needs and the use of the product. 3) Technological Innovation: may play a major role in determining the product positioning. identify and maintain the market where it will enjoy significant negotiating powers. Segmenting a market involves breaking it down into sub-groups and approaching each one of them with specific commercial offers. price list. 11 . that is. design. The exploration aims at: Looking for partners who have the same interests and objectives. the exporter shall. first of all. Analysing foreign competition and trade policy implemented by competitors. A typical segment market is the one that gives its supplier some special privileges.
.ma -Moroccan Guide to Exports 12 . sales techniques) in addition to meeting prospective clients for the firm’s products. .gov -Exporter’s guide www. Direct Exploration Making business trips. International Trade Fares & Organized Business Tours Participating in international Trade Fares provides an exceptional opportunity to promote a firm’s product and services to a foreign market. www. “Exporting: Regulations.Have a program of activities before departure. Documentation and Procedures” -US Department of Commerce. George.Know his competitor’s strength and weakness.Increase his firm’s publicity.F2.Get new business contacts.Minimize costs on his travel and contacts expenses. Organized Business Tours and Road Shows enables an exporter to: . Participating in RIEPA or RPSF International Trade Fares. competition.Consolidate his data for the research analysis. Sources: -Thompson.commerce. Trade fares offer an opportunity to gather accurate information on the market (distribution.Gather new information about the market. . RIEPA recommends that promotional programs should cover the entire export sector using the right plat form.Benefit from a training before and after the tour. . it should be given the necessary and adequate professional support. price. In addition. participation in international trade exhibitions and special trade fares with new ideas that offer trade opportunities enable exporters to: .oc. F3.gov. . .
Incoterms were revised for the last time at the end of 1999. . while Group D places the responsibility for transporting the goods to the country of importation and incurring risk to destination on the seller. . DDP). CIF. is the allocation between buyer and seller responsibility and costs. Knowledge of Incoterms is essential for Rwandan exporters and importers. DDU. The International Chamber Commerce (ICC) first edited Incoterms in 1936 in order to harmonize the exchange terminologies and by so doing. FCA. DES.6 inconterms for any type of transport. . Group C places the responsibility for main carriage on the seller. This includes the transporting and insuring of merchandise from the time it leaves your plant or warehouse to the time it arrives at the purchaser’s site. CPT. Once the seller has done this.1 land Inconterm (DAF). Product Transportation and Risk Loss A major factor in calculating your offering price. CFR. where the buyer assumes responsibility for main or transnational carriage. preventing conflicts between sellers and purchasers. to prepare contracts with terms appropriate for their customers and to make sure those contractual terms are properly fulfilled. The Group F terms require the seller to deliver the merchandise to the next carrier at the named facility. DEQ).6 maritimes Incoterms (FAS. FOB. Incoterms are not shipping terms.Chapter II: INCOTERMS 2000. the seller is required to make the goods available at its own facilities to the buyer. 13 . Incoterms 2000 provide a common reference to establish the point at which risk of loss due to loss or damage transfers from the buyer to the seller and the attendant transportation costs for which each party has responsibility. airport or port. instead they are part of the sales contract and help the seller and buyer define the roles and the costs that each will have in the transaction. Under Group E. CIP. (EXW. There are 13 inconterms recognized by CIC classified according to the modes of transport and other details. the buyer then assumes responsibility for shipment. and negotiating your contract.
A. The purchaser bears all the charges of transport from the factory to the place of final destination and assumes both the cost of transportation and risk of loss when the seller makes the goods available. EX WORKS EXW Inconterm = EX. pre-carriage if named place is other than seller’s facility Deliver freight to agreed place Transport Mode: All Buyer Transportation (pre-carriage if named location is seller’s facility. on carriage) Import Customs clearance Seller & Buyer to decide 14 . In case of road or railway. main carriage. The 2000 inconterms revision recognizes a commonly used practice: the seller simply loads the goods onto the purchaser’s truck (subject to EXW loaded notice). Responsibilities Seller Goods ready when promised Load collective Conveyance Export Customs clearance Export Packed to extent of shipping specs known by buyer Transportation (none if named place is seller’s facility. only the seller is in charge of loading and clearance. Responsibilities Seller Goods ready when promised Export Packed to buyers specifications Buyer Load collective conveyance Select Freight Forwarder Export Customs clearance Transportation Import Customs Clearance Seller & Buyer to decide Transport Mode: All B. F GROUP FREE FCA= FREE CARRIER TRANSPORTER The buyer chooses the means of transport and the transporters assumes responsibility for the goods.FACTORY The sole responsibility of the seller is simply to make the goods available for the purchaser.
The seller’s liabilities are fulfilled when goods have been cleared and stored alongside the ship at the quay or in the cargo section of the loading bay. Responsibilities Seller Export Customs clearance Proper export packing Transportation (pre-carriage) Deliver goods over the ship’s rail Buyer Transportation (main carriage. The purchaser indicates the particular vessel and pays for the freight charges. The Transfer of charges and risks takes place where goods cross the bulwark rail to the vessel. In this case. the seller is in charge of all export formalities. Responsibilities Seller Export Customs clearance Proper export packing Transportation (pre-carriage) Deliver goods alongside vessel Buyer Transportation (main carriage. oncarriage) Import Customs clearance I Seller & Buyer to decide who insures and who selects the freight forwarder Transport Mode: Vessel 15 . Thereafter. The purchaser indicates the vessel and pays for the freight charges. the purchaser is responsible for all the other charges and risks.FAS= FREE ALONGSIDE SHIP. oncarriage) Import Customs clearance I Seller & Buyer to decide who insures and who selects the freight forwarder Transport Mode: Vessel FOB = FREE ON BOARD Goods are loaded onto the vessel at the seller’s expense.
A vast majority of purchasers prefer this inconterm since it gets rid of logistical formalities. Responsibilities Seller Package shipment appropriately Select Freight Forwarder Load Collective Conveyance Export Customs Clearance Transportation (pre-carriage. The loading and shipment formalities are at the expense of the seller too. C GROUP CFR = COST AND FREIGHT The seller chooses the vessel and pays for freight charges to the agreed port of destination. Transfer and risks are the same as the case in FOB. The seller pays for the insurance premium. and goods are shipped at the purchaser’s own risk. main carriage) Seller insures + delivers goods to ship’s rail Transport Mode: vessel Buyer Transportation (on-carriage) Import Customs clearance Seller & Buyer decide who insures 16 .C. Responsibilities Seller Select Freight Forwarder Load collective conveyance Export Customs clearance Deliver goods to ship’s rail Transportation (pre-carriage. main carriage) Transport Mode: vessel Buyer Transportation (on-carriage) Import Customs clearance Seller & Buyer decide who insures CIF = COST INSURANCE AND FREIGHT It is identical to CFR but obliges the seller to insure goods against losses or compensations.
on carriage as agreed) Seller insures Transport Mode: vessel Buyer Transportation (on-carriage as agreed) Import Customs clearance Seller & Buyer decide who insures 17 . The seller signs a carriage contract.CPT = CARRIAGE PAID TO The seller chooses the mode of transport and pays for the charges to the point of destination. Responsibilities Seller Package shipment appropriately Select Freight Forwarder Export Customs Clearance Transportation (pre-carriage. on carriage as agreed) Delivers goods to carrier Transport Mode: All modes Buyer Transportation (on-carriage as agreed) Import Customs clearance Seller & Buyer decide who insures CIP = CARRIAGE AND INSURANCE PAID TO It is identical to CPT but it obliges the seller to pay for the insurance and transport charges. pays for the freight charges and for the insurance premium. Responsibilities Seller Package shipment appropriately Select Freight Forwarder Export Customs Clearance Transportation (pre-carriage. main carriage. Any risks such as loss of cargo or any increase of costs is at the expense of the purchaser at the point whereby the goods are delivered to the first transporter. main carriage.
Responsibilities Seller Package shipment appropriately Select Freight Forwarder Export Customs Clearance Transportation to named frontier point Delivers goods by date specified Transport Mode: Truck.D. He/She assumes customs export formalities as the purchaser assumes those for import formalities. D GROUP DAF = DELIVERED AT FRONTIER The seller bears the costs and risk up to the frontier. at the port of destination. The frontier shall be indicated. The transfer of costs and risk takes place on board of the vessel at the unloading point. Both parties shall agree on insurance charges for the whole shipment. the buyer is responsible for costs related to unloading of the cargo at the frontier. According to the Inconterms 2000 revision. Responsibilities Seller Package shipment appropriately Select Freight Forwarder Export Customs Clearance Transportation (pre-carriage. main carriage) Deliver at foreign port on vessel Transport Mode: vessel Buyer Transportation (on-carriage) Import Customs clearance Unload vessel Seller & Buyer decide who insures 18 . Air Buyer Transportation from named frontier point Import Customs clearance Unload conveyance at frontier Seller & Buyer decide who insures DES = DELIVERED EX SHIP The transport and risk costs are at the expense of the seller. unless otherwise stated. Rail.
Kenya Responsibilities Seller Package shipment appropriately Select Freight Forwarder Export Customs Clearance Transportation (pre-carriage. duties and taxes. Import clearance is thus at the expense of the purchaser. The purchaser in this case will bear the costs related to unloading of the cargo as well as costs related to customs formalities. which deals with a commercial offer and increases the value of the seller’s position. Responsibilities Seller Package shipment appropriately Select Freight Forwarder Export Customs Clearance Transportation (pre-carriage. main carriage. main carriage. DDU is a new inconterm. on carriage as agreed) Delivers goods to named foreign destination Transport Mode: All modes Buyer Transportation (on-carriage as agreed) Import Customs clearance Seller & Buyer decide who insures 19 . The term might read DEQ Mombassa. unload vessel) Deliver at named foreign port on the pier Transport Mode: Vessel Buyer Transportation (on-carriage) Import Customs clearance Seller & Buyer decide who insures DDU = DELIVERED DUTY UNPAID The seller delivers the goods to the purchaser in the importing country at the agreed port of destination.DEQ = DELIVERED EX QUAY Cleared goods by the seller are delivered to the purchaser at the quay of the agreed port. as required by the contract of sale. Seller is responsible for costs of transporting the goods to the named port of destination. since goods are shipped at the seller’s expense and the seller assumes the risks up to the port of destination for the cargo. The 2000 innovation insists on precision concerning the vehicle loading to the place of destination at the expense of the purchaser.
Table 1 & 2 give quick summary of the exact allocation of risk and cost & responsibility from both buyers and sellers angles.gov.com/basicguide/ “Guide on Sources and Conditions for Financing”. This mode of inconterms maximizes the seller’s liability.interexmaroc. They must provide the buyer with the commercial invoice or electronic equivalent as required by the contract of sale. Responsibilities Seller Package shipment appropriately Select Freight Forwarder Export Customs Clearance Transportation (pre-carriage. Procedures”. especially for high risk countries where a documentary credit is advisable as means of payment.ma “A basic guide to Exporting”. main carriage. and should this in their contract of sale.oc. Delivery terms shall be set forth whenever the partner is an American. on carriage as agreed) Import Customs Clearance Delivers goods to named foreign destination Transport Mode: All modes Buyer Transportation (on-carriage as agreed) Seller & Buyer decide who insures NOTES The American FOB is interpreted differently.unzco. George Thompson 20 . The transfer of costs and risk takes place when goods are delivered at the purchaser’s port of destination including the costs related to unloading (unless otherwise stated). The parties can agree that buyer is responsible for clearing the goods through customs formalities. Sources: - Ministry in charge of Industry and Commerce Methods for export www. www. CAPMER & RIEPA “Exporting: Regulations. Documentation. exporters are more inclined to ensure that the purchaser is free from any logistical hitches. Currently.DDP= DELIVERED DUTY PAID It is implicit in the term “DDU” that the seller is responsible for costs of transporting the goods to the named place in the country of importation.com Exporter’s guide www. It is thus worth negotiating well in advance the provisions of the contract for the shipping.
Risk transfers at named destination on 5 pier. Ocean. Ocean. Surface such as Rail or Motor Carrier Vessel: Ocean port to port Vessel: Ocean port to port Any mode: Air. Risk transfers at named destination consistent with delivering carrier 7 practices & buyer/seller agreement. Risk Transfers to Buyer upon Crossing Ship’s Rail. 1999 International Chamber of Commerce Publication 560. Risk Transfers to Buyer upon Delivery 2 as agreed by seller & buyer. Surface Any mode: Air. CODE EXW MODE OF TRANSPORT Any mode: Air. p. Surface FAS FOB FCA Group F Main Carriage: “Freight Collect” CFR CIF Group C Main Carriage: “Freight Prepaid” Or “Freight Paid” Cost. consistent with delivering carrier practice & buyer/seller 3 agreement. Risk transfers at named destination 4 onboard vessel. 21 . Risk transfers on arrival at the named place at the frontier on the date or in the timeframe agreed. mainly truck or rail. Insurance & Freight Carriage Paid To Carriage & Insurance Paid To Delivered at Frontier CPT CIP DAF Group D Main Carriage: “Freight Prepaid” Or “Freight Paid” Exporter Promises a Delivery date Delivered Ex Ship Delivered Ex Quay Delivered Duty Unpaid Delivered Duty Paid DES DEQ DDU DDP _______________________ 2 3 Guide to Incoterms 2000. Risk Transfers to Buyer upon Delivery to the first carrier. Surface Vessel: Ocean port to port Vessel: Ocean port to port Any mode: Air. Surface Any mode: As long as delivery will be made at a land port. Risk Transfers to Buyer upon Delivery to the first carrier. 90. Risk transfers at named destination consistent with delivering carrier 6 practices & buyer/seller agreement. p. 1999 International Chamber of Commerce Publication 620. Incoterms 2000. Ocean. Vessel: Ocean port to port Vessel: Ocean port to port Any mode: Air. Ocean. Ocean. 79. Surface Any mode: Air. Risk Transfers to Buyer upon Crossing Ship’s Rail.TABLE 1 INCOTERMS 2000 GROUP Group E Main Carriage: “Freight Collect” Free Alongside Ship Free on Board Free Carrier At Cost & Freight TERM Ex Works RISK Risk Transfers when shipper makes goods available to buyer at seller’s facility Risk Transfers to Buyer upon Delivery Alongside Vessel. Ocean. Risk Transfers to Buyer upon Crossing Ship’s Rail.
2. state.TABLE 2 INCOTERMS 2000 – Guide to Cost Division – a Cheat Sheet Costs in Seller's Country Trade Term Loading Goods on Truck buyer seller seller seller seller seller seller seller seller seller seller seller seller seller Inland Haulage (precarriage) buyer seller seller seller seller seller seller seller seller seller seller seller seller seller Documentation Fees Export Charges Loading Goods at Carrier’s Facility buyer 7 7 7 7 Costs in Buyer’s Country Transportation Equipment Fees Cargo Insurance 1 1 1 1 1 1 International Freight (Main carriage) buyer buyer buyer buyer buyer seller seller seller seller seller seller seller seller Seller 4 Unloading Goods at Terminal buyer buyer buyer buyer buyer Seller Seller seller seller buyer seller seller seller buyer 2 2 Import Duties Inland Haulage (oncarriage) buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer Seller buyer 4 Unloading Goods at Buyer’s Facility buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer EXW FAS FOB FCA FCA CIF CPT CIP DES DEQ DDU DDP DFA 5 6 buyer Seller Seller Seller Seller seller seller seller seller seller seller seller seller seller 7 7 7 7 buyer Seller Seller Seller Seller seller seller seller seller seller seller seller seller seller buyer buyer 3 buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer seller buyer buyer Seller buyer buyer seller seller seller seller seller seller seller seller seller buyer buyer buyer seller seller seller seller seller seller seller seller seller seller seller CFR 1 1 1 1 1 1 1. 100. It is best to look to the carrier’s quotation. 3. Based on Incoterms 2000. FOB. 5. The Guide to Incoterms 2000 and Incoterms 2000 are silent as to a definition of documentation fees and export charges to be paid by the seller or buyer under FAS. 4. country. 22 . Carriers often include the offloading charges as a part of the ocean freight charges.” 7. This depicts costs that will be paid by the seller if the term is “FCA a named consolidator. city. International Chamber of Commerce and a Guide to Incoterms 2000. 99.” 6. The seller pays to the agreed delivery point. 19. ICC Official Rules for the Interpretation of Trade Terms. carrier contract. reference specifically p. & FCA best to include it in contract. This depicts costs that will be paid by the seller if the term is “FCA seller’s facility. It is better to state who will pay for the insurance in quote or contract between seller and buyer. Seller and buyer are to be guided by practices at port of loading. thus the seller (shipper) is typically responsible for this cost. International Chamber of Commerce. and terms and conditions of the bill of lading to determine who will be billed for off-loading charges.
and trans-loading facilities. They might include: 1. Preparing documents for export clearance from Rwanda When the exporter’s selects the freight forwarder. service and quality 3. Freight Forwarders provide exporters with a wide range of logistical services that include arranging inland and ocean transportation as well as providing access to insurance coverage in some cases. Other services provided by freight forwarders depend on the needs of the customers. price. carrier. Identifying and negotiating freight rates 2. he becomes your ally. They can also provide guidance with regards to appropriate packaging of goods. 2. 6. Freight Forwarders Negotiation of freight rates and additional charges for ancillary services is dependent upon several factors. Given Rwanda’s landlocked position negotiating freight is crucial for Rwandan exporters. and where it will be loaded Weight per shipment Special handling or services needed RIEPA strongly recommends exporters to build a shipping profile. This profile will prove helpful to develop a relationship with your freight forwarder. assistance in obtaining necessary documents and many others. and arrives at. Origin and destination of goods Volume to be shipped per month and per year Transit time required Type of equipment needed. it must make certain that merchandise conforming to the terms of the contract is sent to. transportation and related services. Many times an exporter new to 23 . 5. the point at which the exporter’s responsibility for delivery is completed. Selecting a freight forwarder is similar to selecting any other vendor. This process involves correct packing. 3. Keep in mind that these necessary steps entail additional costs that your company has to factor in the final price. Scheduling equipment positioning and delivery of the cargo to the international carrier 4. 4. Selecting carriers that meet the shipper’s criteria for transit time. A.CHAPTER III: Freight Forwarders & Insurance Once the company has made the sale. Utilizing its system to monitor the delivery of goods 5. The basic factors to consider are: 1.
Costs associated with shipping goods from Rwanda might include but are not limited to: Export Packaging: specific labeling. trans-loading facility charges.. to reviewing the affiliations and capabilities of a forwarder.the international marketplace will choose a freight forwarder through default instead of meticulously evaluating his capacities. Everything is negotiable is a phrase that an experienced exporter might use when selecting freight forwarders and other vendors. Inspections: an inspection of the goods when required by the importing country Inland haulage: delivery by truck or rail to the pier. export permits or docs. RIEPA advises Rwandan Exporters to ask professional freight forwarding firms for the following information: • • • • • Trade References Profile of services List of Offices. This could turn into a major mistake. any limited liability clauses. it is often worthwhile contacting current customers of the freight forwarder. both domestic and foreign Operating hours and after hours phone numbers Insurance coverage for goods in their possession. identifying marks in language of buying country Loading: cost of loading container etc.. Terminal Charges 24 . Port warehousing: storage at the terminal or transit terminal for any time while waiting for vessel. unloading and reloading costs in case of multimodal transportation. transfer cost to an export container if delivered as LCL (less than container load). as well as errors and omissions insurance • Current year financial statements • Description of physical assets held by the firm • Licensing and professional accreditation of firm’s personnel In addition.
asp AACA is a panafrican institution funded by the World Banks and Lloyds of London whose objective is to facilitate access to business transactions relating to exports and imports in member countries (Burundi. Kenya. Please find attached on the Appendix at the end of the document a full list with contact details of all clearing and freight forwarding agencies registered in Rwanda. Tanzania. that is why they use FOT instead of FOB These prices can be reduced if quantity become big These prices can be reduced if quantity become big These prices can be reduced if quantity become big Please note that. Rwanda. Export Trade Insurance Agency for Trade Insurance in Africa. Regarding Export Facilities. the calculation of transport costs varies from one clearing agency to the other and is always negotiable! . goods that are exportable by a country must be produced locally. 1 2 Free on Track Free on Board 25 .africa-eca. Malawi. www. Uganda. Rwanda. and Zambia).com/products.The following information was obtained from SDV TRANSAMI a clearing agency with offices in Kigali. they charge the following price per container for 21 pleats: Product Tea Land Us $110 (FOT) 1 Ocean Air It depends on Us $7 per buyer (importer) Kg Minerals Us $135 (FOB) 2 Us $115 (FOB) Us $120 (FOT) It depends on Us $7 per buyer (importer) Kg It depends on Us $7 per buyer (importer) Kg Depends on destination Us $7 per Kg Coffee Personal package Observation Tea is sold at Mombassa Auction. B.Full 40ft container from Kigali----Mombassa costs around $4000.
FAX: (250) 572052 SORAS: BP: 924 Kigali. Kigali. “Exporting: Regulations.com/products. Tel: (250) 501210 SONARWA: Tel (250) 572101/2/3/4. www. Tel: (250) 573712 Sources: -Thompson.2% and 2.5% according to the period of credit repayment • Minimum premium to ensure transactions of imports is 500 USD and that of exports is 250 USD In addition. four insurance institutions are currently operational in Rwanda. RW. Documentation and Procedures” -US Department of Commerce.[Electronic Source]: Agency for Trade Insurance in Africa. Kigali. The insurance premiums are calculated as a percentage of the value of goods. Tel: (250) 576041/52 CORAR: BP: 3869. For more details please contact them at: • • • • COGEAR: BP: 2753. George.AACA covers the following risks: • • • • • • • • Inconvertibility and impossibility of funds transfer Cancellation of licenses and restrictions on both imports and exports Taxation or accumulation of taxes on both imports and exports Expropriations Seizure of goods and prevention of sales Interference in transport of Goods War and civil conflicts Embargo The following considerations must be taken into account: • Annual insurance premiums vary between 0.asp 26 . COGEAR and CORAR which offer various types of insurance including insurance on export products and transactions.gov . These include SONARWA. RW. SORAS.commerce.africa-eca. www.
The primary situation for cash in advance arises when the buyer is a credit risk. The buyer will likely prefer this arrangement because the delay in payment improves its cash flow position and it takes possession of the goods before payment is made. To use this form of payment there must be a large degree of trust between the parties. After receipt of payment. Cash in Advance In this form of payment. while the buyer would prefer to receive and examine the goods before making payment. These factors make sell on open account relatively unattractive for the prospective sellers. and is unable to qualify for more favorable forms of payments. Open Account Sales on open account involve shipment of the goods with an invoice and documents required by the buyer’s country for customs clearance. If an exporter uses open account shipping. make sure that the terms of the payment are specified in the contract and reflected exactly on the commercial invoice. the seller is reluctant to part with its goods before getting payment. A. B. buyers dislike this system. it is unlikely that the seller would have a security interest in the goods. Always be sure to specify the date on which payment period commences. 27 . particularly in the case of merchandise that does not sell as well as originally expected. the seller ships the goods along with the documents that the buyer will need to take possession. The issue at hand is that the seller loses control of the goods without a guarantee that payment will be made. especially in light of the greater distances and different legal systems involved in international transactions. Whether the buyer pays under “cash or payment in advance” or “open account”. the buyer provides payment before the goods are shipped. Open account agreements should specify that payment is due net “XX” days of the ocean bill of lading date. Even if payment is made as provided in the contract. we advise exporters in Rwanda to keep a file of information on the buyer’s country and conduct credit checks on your customers. In brief. In the event of the buyer’s bankruptcy. A dishonest buyer may delay payment or use its control of the goods to renegotiate the price terms of the contract. The seller provides credit to the buyer and does not expect payment until a specified period of time from the date the buyer received the goods.CHAPTER IV: Types of Payment The challenges of getting paid for your goods in international sale are even greater than those encountered in domestic transactions. the seller faces the opportunity cost of waiting for his money. In general.
Back-to-Back Letter of Credit This is a new letter of credit opened based on an already existing.C. on behalf of one of its customers. There are two basic forms of letters of credit: Standby and Documentary. This is the most common form of credit used in international trade. Changes in the credit must be approved by both the buyer and the seller. The first letter of credit serves as collateral for the second credit. Irrevocable credits may not be modified or canceled by the buyer. By having a bank issue a letter of credit. on the request of its customer. the more the banks assume risk by guaranteeing payment. Irrevocable letters of credit can be Confirmed or Not Confirmed. Documentary letters of credit can be either Revocable or Irrevocable. A commercial letter of credit is a contractual agreement between a bank. If the documentary letter of credit does not mention whether it is revocable or irrevocable. it automatically defaults to irrevocable. nontransferable credit used as collateral. The issuing bank makes a commitment to honor drawings made under the credit. opens the letter of credit. one is substituting the bank's credit worthiness for that of the customer. known as the advising or confirming bank. However. C1. D. Each type of credit has advantages and disadvantages for the buyer and for the seller. Documentary Revocable & Irrevocable Letter of Credit Revocable credits may be modified or even canceled by the buyer without notice to the seller. they are generally unacceptable to the seller. Essentially. Traders often use back-to-back arrangements to pay the ultimate supplier. The buyer's issuing bank must follow through with payment to the seller so long as the seller complies with the conditions listed in the letter of credit. although the first is extremely rare. Therefore. Special letters of credit D1. A trader receives a letter of credit from the buyer and then opens another letter of credit in favor of the supplier. authorizing another bank. The beneficiary is normally the provider of goods and/or services. The issuing bank. in essence. 28 . the issuing bank replaces the bank's customer as the payee. Charges for each type will also vary. the more they will charge for providing the service. to make payment to the beneficiary. known as the issuing bank. Letters of Credit Letters of credit are wonderful instruments used to reduce credit risk to exporters in both domestic and international sales arrangements.
Transferable Letter of Credit This type of credit allows the seller to transfer all or part of the proceeds of the original letter of credit to a second beneficiary. the buyer accepts the documents related to the letter of credit and agrees to pay the issuing bank after a fixed period. 1. Validity The seller will need time to ship and to prepare all the necessary documents. 4. 29 . or "about" to indicate an acceptable 10 % plus or minus from the stated amount. if you use this wording you will need to use it also in connection with the quantity. Usance (Deferred Payment) & Revolving Letter of Credit In Usance Letters of Credit. Letter of Credit Application The following information should be addressed when establishing a letter of credit. This credit gives the buyer a grace period for payment. usually the ultimate supplier of the goods. 2. E.D2. these arrangements limit the number of times the buyer may draw down its line over a predetermined period. Another option is to use words like "approximate". Seller's Bank The seller should list its advising bank as well as a reimbursing bank if applicable. Amount The Exporter should state the actual amount of the letter of credit. "circa". This is a common financing tactic for middlemen and is common in East Asia and some parts of Africa. The reimbursing bank is the local bank appointed by the issuing bank as the disbursing bank. D3. the issuing bank restores the credit to its original amount once it has been used or drawn down. Usually. 3. A simple mistake here may translate to inconsistent or improper documentation at the other end. the seller should ensure that the validity and period for document presentation after the shipment of the goods is long enough. For consistency. Therefore. The letter of credit must clearly state that it is transferable for it to be considered as such. With a Revolving Letter of Credit. One can request a maximum amount when there is doubt as to the actual count or quantity of the goods. Beneficiary The Exporter should provide to the buyer its full corporate name and correct address.
6. 3. Note the comments in step #2 above concerning approximate amounts. Buyers can list. 2. 1. etc. if applicable. 30 . Description of Goods The seller should provide a short and precise description of the goods as well as the quantity involved. a bill of lading. a commercial invoice. Type of Payment Availability The buyer and seller may agree to use sight drafts. 4. The buyer's bank sends the letter of credit to the seller's advising bank. or some sort of deferred payment mechanism. 500. a certificate of origin. Specific letter of credit transactions follow somewhat different procedures. time drafts. certificates of analysis. 8. After the buyer and seller agree on the terms of a sale. Confirmation Order With international arrangements.5. Notify Address This is the address to notify upon the imminent arrival of goods at the port or airport of destination. E1. A notification listing damaged goods is also sent to this address. The seller's advising bank forwards the letter of credit to the seller. for example. Letter of Credit Procedures The letter of credit process has been standardized by a set of rules published by the International Chamber of Commerce (ICC). the seller may wish to confirm the letter of credit with a bank in its country. Desired Documents The buyer specifies the necessary documents. The buyer's issuing bank prepares the letter of credit. These rules are called the Uniform Customs and Practice for Documentary Credits (UCP) and are contained in ICC Publication No. The seller must agree to all documentary requirements or suggest an amendment to the letter of credit. the buyer arranges for his bank to open a letter of credit in favor of the seller. 7. The following is the basic set of steps used in a letter of credit transaction. including all of the buyer's instructions to the seller concerning shipment and required documentation. 9. Note: The buyer will need to have a line of credit established at the bank or provide cash collateral for the amount of the letter of credit.
it is very important to include those required for customs and those reflecting the agreement reached between the buyer and the seller. The seller's advising bank reviews the documents. Documents In specifying required documents. or (2) forwards the documents to the buyer if there are discrepancies for its review and approval. The seller presents the documents to its advising bank along with a draft for payment. E2. 9. the seller ships the goods to the appropriate port or location. the bill of lading. Prices should be stated in the currency of the letter of credit and documents should in the same language as the letter of credit. After final terms are agreed upon. At the same time. it either (1) pays if there are no discrepancies. If a confirmed letter of credit. Modifying a Letter of Credit For the seller to change the terms noted on an irrevocable letter of credit. After shipping the goods. Required documents usually include the bill of lading. The amendment process is as follows: 31 . The seller carefully reviews all conditions stipulated in the letter of credit. and the insurance document. Please note that the seller may have to obtain some documents prior to shipment. and a confirmation from the forwarder that the goods are accompanied by a certificate of origin. 7. 6. Other documents required may be an inspection certificate. it will ask the buyer to amend the letter of credit. Once the buyer's issuing bank receives and reviews the documents. E3. If the seller cannot comply with any of the provisions. it will forward them to the buyer's issuing bank. In choosing which type to open both the seller and the buyer should consider the generally accepted payment processes in each country. a commercial and/or consular invoice. a confirmation from the shipping company of the state of its ship. it must request an amendment from the buyer. 10.5. shipping information. the more likely the seller will reject it as too difficult to fulfill. If they are in order. the seller obtains the required documents. the value and demand for the goods. the buyer will wish to define in detail what it is paying for. The wording in a letter of credit should be simple. 8. The more detailed an L/C is. but specific. the advising bank will pay the seller (cash or a bankers' acceptance). the certificate of origin. and the reputation of the buyer and seller.
Before signing a sales contract. Tips for Buyers and Sellers E5. These designations are usually based on the issuing bank's established correspondent relationships. 8. The seller's advising bank notifies the seller of the amendment. 6. the seller's advising bank should be willing to confirm the letter of credit issued by the buyer's bank. otherwise the security given by the credit is lost. 3. 5. The seller should keep the letter of credit's expiration date in mind throughout the amendment process. The seller should confirm with the insurance company that it can provide the coverage specified in the letter of credit and that insurance charges listed in the letter of credit are correct. 32 . The buyer's issuing bank notifies the seller's advising bank of the amendment. 2. If the buyer and issuing bank agree to the changes. the seller should contact the buyer immediately so that the buyer can instruct the issuing bank to make the necessary changes quickly. All documents must conform to the terms of the letter of credit. For confirmed letters of credit. The seller's bank will generally assist in this investigation. The seller should ensure that the advising/confirming bank is a financially sound institution. The seller should carefully review the letter of credit to ensure its conditions can be met. 4. the exporter should make inquiries about the buyer's creditworthiness and business practices. The seller should confirm the good standing of the buyer's issuing bank if the letter of credit is unconfirmed. Rwandan Exporter Checklist 1. 2. The seller should ensure that the letter of credit is irrevocable. In many cases. and 4. If amendments are necessary. If the advising bank refuses to do so. The seller must comply with every detail of the letter of credit specifications. 3. The seller requests a modification or amendment of questionable terms in the letter of credit. the seller should request another issuing bank as the current bank may be or is in the process of becoming insolvent. Typical insurance coverage is for CIF (cost. insurance and freight) often the value of the goods plus about 10 percent. the issuing bank will change the letter of credit.1. 7. the issuing bank will specify the advising and/or confirming bank.
When this occurs. and. The seller must ensure that the goods match the description in the letter of credit and the invoice description. the advising bank will ask the issuing bank to accept the documents despite the discrepancies found. A sample of an original letter of credit from Megabank Corporation has been attached on to give readers a pictorial idea of what letters of credit might look like. In some cases. problems often arise late in the process.9. Rwandan Exporters may encounter one or more of the following problems: • • • • • • The shipment schedule cannot be met. 10. either tries to fulfill them and fails. the buyer's and seller's banks will try to negotiate any differences. If the documents cannot be corrected. The price becomes too low due to exchange rates fluctuations. the seller can correct the documents and present them within the time specified in the letter of credit. 33 . Even when sellers accept the terms of a letter of credit. E6. amendments may at times be difficult since both the buyer and the seller must agree. It is important to note that. or asks the buyer to amend to the letter of credit. Common Problems with Letters of Credit Most problems result from the seller's inability to fulfill obligations stated in the letter of credit. The seller should be familiar with foreign exchange limitations in the buyer's country that could hinder payment procedures. The stipulated documents are difficult or impossible to obtain. The quantity of product ordered is not the expected amount. The stipulations concerning freight costs are unacceptable. the buyer's issuing bank is no longer obligated to pay. if the documents are not in accord with the specifications of the letter of credit. As most letters of credit are irrevocable. The description of product is either insufficient or too detailed. The seller may find these terms difficult or impossible to fulfill and.
SAMPLE LETTER OF CREDIT 34 .
Construction. Procedures .List of Major Commercial Banks in Rwanda: BANKS Sectors of Intervention Trade.bis. Working Capital Contact Details BP. Working Capital etc.com BACAR COGUEBANQUE BCDI BK BCR BANCOR BP. Manufacturing Industries..[Electronic Source]. International Trade Administration. beverages and food products. Constructions. Training. www. 2059 Kigali. Project Studies.org -“Guide on Sources and Conditions for Financing”. Agribusiness Services (Business & Others) Industry and Craft. Constructions. Agriculture and livestock Services (Business & Others) Industry and Craft. coguebanque@twanda1. www.. Documentation. Tel: (250) 574143.[Electronic Source]. Infrastructure. CAPMER & RIEPA 35 . 175 Kigali.exportassistance. 1983 Kigali. Construction. 3268 Kigali. Training. Tel: (250) 573100 BP. Equipment. Infrastructure Equipment. Equipment.bcrrwanda. Working Capital etc.com BP. Craft Industry...rw Source: -U. Working Capital. etc. 331 Kigali. Infrastructure Buildings. Public Works and Building. Industries. Construction.doc. Infrastructure. 354 Kigali.co. Constructions. Tel: (250) 503344. Manufacturing Industries Services ( Trade. Restaurants and Hotels. Infrastructure. www. Restaurants and Hotels Financing Items Project Studies.rw BP. www.com . Public Works and Buildings.S Department of Commerce. Import & Export. Construction.. Tel: (250) 575763 www. Working Capital etc Construction.co. Agribusiness Business. Project Studies. Tel: (250) 574456 BP. Agriculture and livestock Trade. Equipment. Equipments.gov -Exporting: Regulations. Constructions. info@bcdi. Tel: (250) 575591.bancor.. Infrastructure. Training.ce-marking. Hotel Business Property).
after the U. population of over 374 million and annual import bill of around US$32 billion COMESA forms a major market place for both internal and external trading. 2000. Information on COMESA can be found in the Ministry of Commerce at the COMESA Desk. Additional information on COMESA can be found at the following web link: http://www. Trade Agreements Common Market for Eastern and Southern Africa COMESA's current strategy can thus be summed up in the phrase 'economic prosperity through regional integration'.agoa. Trade Representative (USTR) and the U. and flatware were implemented after an extensive process of public comment and review. On December 21. Articles 71of the treaty further calls for such trade documents to be designed and standardized in accordance with internationally accepted standards. http://www.600 items available to non-AGOA GSP beneficiary countries. practices and guidelines and to be adaptable for possible use in computer and other automatic programming systems. International Trade Commission (USITC) have determined that the article is not import sensitive when imported from African countries.Chapter V: Trade Agreements. handbags. 2015. The additional GSP line items which include such previously excluded items as footwear. With its 20 member states.comesa. Its area is impressive on the map of the African Continent and its achievements to date have been significant. Export Documentation & Controls A.S.gov/eligibility/product_eligibility. Article 69 of the COMESA Treaty provides for the simplification and harmonization of trade documents so as to facilitate trade in goods and services within the Common Market. luggage. AGOA extends GSP for eligible Sub-Saharan African beneficiaries until September 30.S. 36 . the President extended duty free treatment under GSP to AGOA eligible countries for more than 1. watches.int African Growth and Opportunity Act AGOA authorizes the President to provide duty-free treatment under GSP for any article. The article calls for the reduction to a minimum the number of trade documents and copies required and harmonization of the nature of the information to be contained in the trade documents.800 tariff line items in addition to the standard GSP list of approximately 4. Sub-Saharan African beneficiary countries are also exempted from competitive need limitations which cap the GSP benefits available to beneficiaries in other regions.html Check this site for your product eligibility requirements under the AGOA agreement.
provides preferential duty-free treatment for 3. African Caribbean Pacific.) for a ten year period. importers.400 products from 136 designated beneficiary countries and territories. and authorized under the Trade Act of 1974 (19 USC 2461 et seq. with the exception of armaments.Generalized Systems of Preferences The U. when President Bush signed legislation that reauthorized the GSP program through 2006. The following data will be provided to prospective exporters: • Information on EU and Member States import requirements as well as internal taxes applicable to products. 1976. EBA entered into force on 5 March 2001. It has been renewed periodically since then.S. The GSP program was instituted on January 1. • Trade data for the EU and its individual member states.europa.pdf Generalized Systems of Preferences Guidebook.gov/assets/Trade_Development/Preference_Programs/GSP/asset_upload_ file890_8359. To obtain information about EU and member states import requirements as well as ACP export requirement please go to the following website labeled “The export help desk”: http://ec. • Information of EU preferential import regimes benefiting developing countries.ustr. • A marketplace where exporters in developing countries can establish contacts with importers in the EU • Customs documents • Rules of origin and content requirements • Import Tariffs Everything but Arms Initiative Everything But Arms (EBA) is an initiative of the European Union under which all imports to the EU from the Least Developed Countries are duty free. a program designed to promote economic growth in the developing world.htm The ACP-EU online export help desk is a user friendly website which provides services for exporters.eu/trade/issues/global/development/thd_en. The aim of the scheme is to 37 . most recently in 2002. trade associations and governments.European Union Agreement Additional opportunities exist for Rwandan exporters under the ACP-EU trade agreement. http://www. Generalized System of Preferences (GSP).
The EBA Regulation foresees that the special arrangements for LDC's should be maintained for an unlimited period of time and not be subject to the periodic renewal of the Community's scheme of generalized systems of preferences. July 2009 and September 2009 respectively.htm 38 . sectoral issues. rice and sugar are not fully liberalized immediately.eu/trade/issues/global/gsp/eba/index_en. Rwandan exporters must take into account the fact that there are transitional arrangements for bananas. Therefore. the date of expiry of Council Regulation (EC) No 2501/2001 does not apply to its EBA provisions. sugar and banana. Duties on those products will be gradually reduced until duty free access will be granted for all. Only imports of fresh bananas. sugar and rice until January 2006. Given its LDC status. In the meantime.encourage the development of the world's poorest countries. However.europa. there will be duty free tariff quotas for rice. bilateral trade as well as rules can be found on the following website: http://ec. A great deal of information on importing requirements. Rwandan exports are eligible to enter EU member states.
39 . title passes in accordance with the laws of the country where the buyer and seller are located and terms of the contract of sale and after certain documents are exchanged. and the metric weight and cubic measure. whose names reflect their functions: 1) The inland bill of lading issued for domestic transportation from the shipment’s point to the international carrier. In addition. Multiple originals are generated usually three of ocean bill of lading and three marked issuing carrier for AWB. In this regard. the bill serves as the carrier’s acknowledgement that certain specified merchandise was handed over for transportation. Rather. it serves as a receipt. 2) An air way bill of lading 3) An Ocean bill of lading for water transportation 4) A multi-modal transport bill of lading also called “through bill of lading” The bill of lading serves several different purposes. issued by the carrier upon taking possession of the goods. Bill of Lading Incoterms 2000 has no bearing on the passage of title to the goods from the seller to the buyer. There are various types of bill of lading. Rwandan exporters should always ensure that it states the number of packages. We strongly advise Rwandan exporters to develop an inventory of their export processes in preparation for creating an “Export Management System” B. it is a contract for the carriage of goods between the shipper and the transportation company. Documents are essential for the transport of merchandise. applying and providing evidence of government approval for export and receiving authorization to enter goods in the country of importation. First. the description of the goods. When freight changes hands from the shipper to the buyer it is the signature on the bill of lading that signifies that the products have been received in “good order and condition”. Regardless of the type of bill of lading. Most Incoterms require the seller to provide the buyer with the “transport document enabling buyer to take possession of the goods”. Chief among these documents is the bill of lading. It may also serve as a document of title.International trade is conducted based on terms and conditions set forth in documents. The typical international bill of lading is a blank form that is completed and issued by the transportation company or its agent based on information supplied by the freight forwarder.
40 . the shipments move under contract and individually negotiable rates.Inland bill of lading: In general cases under an inland bill of lading. Under an open account or cash in advance the consignee is the buyer or their selected representative. Airway Bill of lading: The AWB is the equivalent of a bill of lading used in air transport. Ocean Bill of lading: This bill of lading authorizes the holder or another party to take possession of the good. an Indian freight forwarding company operating in Kigali. In other words. it cannot be consigned “to order of shipper”. Rwanda. the inland bill of lading may not have statements regarding the carrier’s limited liability in the language of the document. Unlike the AWB bill of lading and Ocean bill of lading. The main difference is that the waybill cannot be negotiable. This statement is usually included in the carrier’s tariff. Find attached in the next page a copy of a sample bill of lading from SDV TRANSAMI. The ocean bill of lading consigned “to order” or “to order of shipper” is negotiable once it has been endorsed on the back by the shipper of their representative.
measure.2006 SHIPPED ON BOARD.BOX 4. which for the carrier is Antwerp. of Bills of Lading 3/THREE Gross weight GROSS 16105 KGS NETT 11691 KGS Measurement MARKS: SAMER C/NO.be BTW/TVA : BE 0449. 03/10/2006 Place and date of issue -------------------------------------Signed on behalf of the Carrier: FREIGHT AFRICA NV By------------------------------------------------------------------ Sample Bill of Lading Not Negotiable Unless Consigned to order 41 .freightafrica. RWANDA Country of origin F/Agent Name & Ref. if any.508. quantity.BOX 238 KIGALI. 03/10/2006 SHIPPERS LOAD.O.08.094 RPR Antwerpen Lic. CARRIER Bill of Lading N° RWA2925 FREIGHT AFRICA Oeyvaersbosch 10/4 2630 AAARTSELAAR – BELGIUM Tel. INDIA Consignee (if to order so indicate) TO ORDER OF SAMEER HUSSEIN P. NO 100401694 4/8/2006 SB 2413811/05. N°: 1917-001 Fortis Bank nv: 293-0407982-55 Place of delivery FOT KIGALI Description of Goods & Pkgs CONTAINER SAID TO CONTAIN: 129 PACKAGES AS PER PROFORMA INVOICE 97 NOS WOODEN CRATE TVS VICTOR GLX 125 CC M/CYCLES 29 NOS CARTON BOX HEAD LAMP REMOVED VEHICULES AND PACKED SEPARETLY 97 NOS INV. or shipping units 1X40’ HC No. to be void.Shipper TVS MOTOR COMPANY LIMITED P. to be transported to such place as agreed. authorized or permitted herein and subject to all the terms and conditions appearing on the front and reverse of this bill on lading to which the Merchant agrees by accepting this bill of Lading any local privileges and customs notwithstanding. 32-3. the same being accomplished the other(s). of Pkgs. STOW. AARTELAAR.877 39 34 Fax 32-3-877 39 22 E-mail: mail@freightafrica. 1-97 Freight Details. and then in accordance with the Law of that Court. FREIGHT COLLECT JURISDICTION AND LAW CLAUSE The contract evidenced by or contained in this Bill of Lading is governed by the Law of Belgium and any claim or dispute arising hereunder or in connection herewith shall be determined by the Courts in Antwerp and no other Court or if the plaintiff to the claim or dispute shall to the claim or dispute shall so elect by the court of the place where the defendant has his registered office. charges etc: ORIGINAL RECEIVED by the carrier the goods as specified above in apparent good order and condition unless otherwise stated. condition. In WITNESS whereof one (1) original Bill of Lading has been signed if not otherwise stated above. QUALITY AND CONTENTS UNKNOWN AND NOT VERIFIED OR CONTROLLED BY THE CARRIER Notify party (No claim shall attach the file to notify) SAME AS CONSIGNEE Place of receipt Vessel SL EXPRESS 0623 Marks & Numbers WFHU5074854 SEAL AE0223287 Port of Loading CHENNAI Port of discharge DAR ES SALAAM No. contents and value of the Goods are unknown to the Carrier. COUNT AND WEIGHT CONTAINER STUFFED AND SEALED BY SHIPPER AND QUALITY. TAMIL NADU.O.be Web : www. HARITA HOSUR 635 109. If required by the carrier one (1) original Bill of lading must be surrendered duly endorsed in the exchange for the goods or delivery order. The particulars given above as stated by the shipper and the weight.
Commercial Invoice A commercial invoice records the essential aspects of sales transaction. the commercial invoice should include the following information: The port entry to which the merchandise is destined The time when. The sample should only serve as guide! 42 . Please note that there are no uniform ways of writing commercial invoices. Most countries require the data identified above.C. Rwandan exporters should include in their commercial invoices an itemized list of goods shipped. Please find attached on the next page a copy of a sample commercial invoice. At minimum.. It serves a number of purposes. Rwandan exporters should ensure that their offers mirror the buyer’s purchase order to avoid dispute between the two. it must be presented to the bank to collect payment. the place where and the person by whom and to whom the merchandise is sold The quantity of the merchandise in weight and measures A detailed description of the merchandise The total purchase price in the currency of purchase as well as unit prices The currency used for payments All additional charges (freight.) All rebates and drawbacks on goods The country of origin Ultimately. However. it is evidence of the terms of the commercial transaction between buyer and seller.. some countries have differing requirements for information commercial invoices covering goods imported into their country. commission etc. insurance. First. Second.
Sample Commercial Invoice 43 .
These application forms can be obtained at the Customs Department in Gikondo. Three certificates of origin are particularly relevant for Rwandan Exporters. Please find attached original application forms of AGOA. Some countries for example require a declaration of origin on the commercial invoice. The format for attesting to the origin of merchandiser depends on the exporting and importing country. In the back of each of the application exporters can find relevant information on product requirements. and AGOA under the Generalized Systems of Preferences. Rwanda requires a separate Certificate of origin prepared by the exporter and presented by the importer at the time of entry for customs clearance. Certificate of origin is a requirement for any importing country. 44 . Importers often require that Certificate of origin be signed a representative or government or chamber of commerce. Rwanda-EU and COMESA Certificate of origins. value content requirements and importing requirements. Virtually all goods exported from Rwanda require Certificate of origin.D. these include COMESA. EU under the “Certificat de Circulation des Marchandises”. Certificate of Origin The certificate of origin is a document certifying the country of origin of particular goods. especially in transactions where there are trade agreements. On the other hand.
The samples taken will be matched in reference to the batch or lot numbers. Conformity Assessment Inspections The product as well as its production process. Sampling Sampling is done on the particular consignment that is to be shipped. This is an office whose responsibility is to gather export standards requirements for national use. The products defined by exporter will be assessed against Rwanda standards.E. Standards compliance National Standards Exports going out of Rwanda have to comply with Rwanda national standards. The implementation of these services is based on the kind of product standard to be exported and the requirements of the importing market. the market standards will be used instead. 48 . In cases where a national standard is not required for certification. The company must mention. The NEP Bureau will contact relevant offices in the importing country to obtain the appropriate standards requirement for a given product. The inspection process will cover all the steps in the making of the final product to be exported. Request for certification An exporter can request for certification at the Rwanda Bureau of Standards in writing. 3. handling and environmental impact will be inspected. Import Market Standards RBS possesses a National Enquiry Point (NEP). STEPS TO IMPLEMENT EXPORT QUALITY COMPLIANCE 1. • The product • The standards to be complied with • The importing market receiving the products 2. The samples will be properly handled and submitted to the testing laboratories. Export Quality Controls The Rwandan Bureau of Standards promotes compliance to export standards through quality control and certification of export commodities.
Certification Fees The exporter will be required to pay a fee for the services provided. • Exporter fails to comply with agreed upon recommendations between the certifier and exporter • The export commodity fails to meet standard requirements after the certificate has been issued • The exporter fails to pay the required fee for export process • The exporter violates other national regulations that are not of the contract and these may include threatening national security 49 . Types of certification • Sanitary and Phytosanitary Certification • Organic Certification • Quality conformity certification • Certificate of origin • Quality mark (in case required for export purposes) 5. • Size of production • Duration of certification • Number of samples to be tested • Parameters to be tested 7. personnel (to determine health status). Thereafter. water.In other cases. and air). The fee is calculated on a case by case basis. Violations Certificates are considered violated by an exporter when. The test certificate reflects the quality status of the product that was tested. samples may be taken from production line. environment (soils. 4. a certificate will issued when compliance with all product requirements is shown. The factors used in the calculation of the fee include. Issuing the certificate Both inspection and test reports will indicate the status o the quality conformity of the product consignment. Depending on the production process and possible source of contamination. and inputs. sampling can also be done during production and samples may be taken from different points for the purpose of quality control. Testing RBS possesses many laboratories that test and guarantee the quality of the tested products.
Flowers and Vegetables). • Withdrawal of certificate • Use of courts of law in case of violation of national regulation The next tables depict all documents required for exports according to national regulation for Rwanda’s major Exports (Coffee.8. Fruits. Penalties The penalties due for the violations mentioned above may include. Tea. Sources: -Rwanda Bureau of Standards: “Export Quality Compliance” -International Trade Reporter. Export Reference Manual -MNICOM & MAGERWA: “Certificates of Origin” -A basic guide to financing for SME’s (CAPMER & RIEPA) 50 . Mining. Leather & Skins.
5 day Export customs declaration form Export Unit-Customs The Export Unit Issue the EUR1.5 day Certificate of quality OCIRCAFÉ 2 hours Phytosanitary Certificate MINAGRI 1 day for reexport First time exporting. apurment (manual recording) and verification (to approve the veracity of information on the documents attached) N/A 1 It depends on the requirements furnished by the exporter’s buyer.PRODUCT Document Requirements Bill of lading Commerci Warehouse al Invoice Certificate Transporter immediate exporter 1day OCIRCAFE 1 hours Certificate of origin Coffee Service provider Average time for service delivery OCIR-CAFÉ 0.G and 1 for Quality Insurance Director) To certify the quality 1 for MINAGRI (RADA) 3 : 2 for bank and other 1 for exporter For follow up of transfer of currency To show that the product hasn’t any problem 2: 1for transporter & 1 for Managing warehouse of exporter at Mombassa port To show that the product has arrived at destination and for paying the transporter when the exporter receive that document signed by his Managing warehouse 1 for exporter The cost is included in the 3% of fob value RFW 11/Kg for pesticides 1 for OCIRCAFE No charge EUR1= RFW 2. it vary from product to 1 product 200rwf per unit Export Déclaration Form Commercial Bank 0.000 AGOA= RWF 500 N/A The cost varies depend on the quantity & the market 16 signatures 4 :3 for customs and 1 for the transporter To show that the products have been ordered. COMESA & AGOA Certificates EUR1/ AGOA/ COMESA certificate Export UnitCustoms Minimum 1 day Maximum 2 days Total Minimum = 4 days & 3 hrs Maximum = 6 days & 3 hrs Service Costs in RWF The cost is included in the 3% of fob value The cost is included in the 3% of fob value ≤ 7 400 No charges No charge Signature/ Stamp compliance 2 : OCIRCAFÉ (1for D.G & 1 for Customs Officer) To certify the origin of product Stamp motives 2 for OCIRCAFÉ (1 for D. The MINAGRI (RADA) fist check if the exporter’s products meet the requirements of the importer before issuing the certificate to the exporter 51 .000 COMESA= RFW 1. It is the conditional for to receive the Export Declaration For acquiring the export declaration certificate For exporter to show that the product has been exported For Customs: validation (reception).
Certificate of origin OCIR-THE 0.5 day
Certificate of quality N/A N/A
Phytosanitary Certificate N/A N/A
Service provider Average time for service delivery Service Costs in RWF Signature/Stam p compliance
Export Déclarati on Form Commerc ial Bank 0.5 day
Bill of lading Transporter immediate
Commerci al Invoice exporter immediate
Warehous e Certificate N/A N/A
Export customs declaration form Export UnitCustoms The Export Unit Issue the EUR1, COMESA & AGOA Certificates No charge 4 :3 for customs and 1 for the transporter
EUR1/ AGOA/ COMESA certificate Export Unit-Customs Minimum 1 day Maximum 2 days EUR1= RFW 2,000 COMESA= RFW 1,000 AGOA= RWF 500 N/A
Minimum = 2 days Maximum = 3 days
Not exist 1 for OCIR-THE (Trading Manager)
≤ 7 400 3 : 2 for bank and other 1 for exporter For follow up of transfer of currency
No charges 1for transporter
No charge 1 for exporter
Service provider Average time for service delivery Service Costs in RWF Signature/Stam p compliance
MINICOM 0.5 day
Commerc ial Bank 0.5 day
RWF 3000 2: 1 for MINICOM, 1 for exporter
No charge 1 for exporter
≤ 7 400 3 : 2 for bank and other 1 for exporter For follow up of transfer of currency
No charges 1for transporter
No charge 1 for exporter
Export UnitCustoms The Export Unit Issue the EUR1, COMESA & AGOA Certificates No charge
Export Unit-Customs Minimum 1 day Maximum 2 days EUR1= RFW 2,000 COMESA= RFW 1,000 AGOA= RWF 500 8 signatures Minimum = 2 days Maximum = 3 days
To certify the quality
MINICOM issues certificate of origin if the products are being exported outside COMESA, within COMESA the certificate of origin from Export Unit of Customs is enough.
Certificate of origin MINICOM
Certificate of quality Not delivered in Rwanda. This is a beg problem to export in UK, Germany and in Holland N/A
Phytosanitary Certificate MINAGRI
Export Déclaration Form Commercial Bank
Bill of Lading Transporter
Commercial Invoice exporter
Warehous e Certificate N/A
Fruits, Flowers & Vegetables
Export customs declaration form Export UnitCustoms
EUR1/ AGOA/ COMESA certificate Export UnitCustoms
Service Costs in RWF
1 day for reexport First time exporting, it vary from product to 1 product 200 rwf
The Export Unit Issue the EUR1, COMESA & AGOA Certificates No charge
Minimum 1 day Maximum 2 days
Minimum = 3 days Maximum = 4 days
Signature/ Stamp compliance Stamp motives
2: 1 for MINICOM, 1 for exporter
1 for MINAGRI (RADA)
1for transporter Permit the client to clear its product Transporter immediate
1 for exporter
EUR1= RFW 2,000 COMESA= RFW 1,000 AGOA= RWF 500 1for customs
Permit to export in EUR zone on free custom duty Export UnitCustoms Minimum 1 day Maximum 2 days Minimum = 4days Maximum = 5days
Leather & Skins
Service provider Average time for service delivery Service Costs in RWF
Export Unit Customs 0.5 day
MINAGRI 2 days
Commercial Bank 0.5 day
Export UnitCustoms The Export Unit Issue the EUR1, COMESA & AGOA Certificates No charge
Fees depending of the Certificate 2 for custom
≤ 7 400
EUR1= RFW 2,000 COMESA= RFW 1,000 AGOA= RWF 500 7 signatures
Signature Stamp compliance
1 for MINAGRI (RARDA)
3 : 1 for exporter & 2 for Bank for to validate the License
1 for exporter
Permit to export in EUR zone on free custom duty
MINICOM issues certificate of origin if the products are being exported outside COMESA, within COMESA the certificate of origin from Export Unit of Customs is enough. For each average time to deliver the service, we have to add 2 days for transporter for delivering the service when all necessary documents are ready. Regarding transport time from Kigali to sea are: • Kigali - Mombassa: 10 days; • Kigali – Dar – ar – salaam: 7 days • 2 weeks for formalities at the port
CHAPTER VI: Export Sector Overview
A. Coffee Sector Overview
Coffee has historically been one of Rwanda’s biggest exports. Coffee has traditionally been Rwanda’s most important export sector and one of the most important cash crops for more than 400,000 coffee grower families. Coffee exports accounted in the early nineties for about 60 million US$ and 60% of total exports while the sector is currently suffering its toughest crisis with exports down to 15 million US$ in 2003 and representing 24.5% of total exports. Please see Table 1 for the historical performance of the coffee sector. Table 1
Coffee Exports 91-05
70 60 50 40 30 20 10 0 Value in million $ 58 35 38 38 17 15 43
45 34 28 27 23 20 15 38
Rwanda’s coffee production is divided 97% Arabica and 3% Robusta. In addition, the average altitude (over 1500 meters), plentiful rains, and ample sunshine provide the country with the perfect climate for growing high quality coffee. Targets for 2006, 2007, and 2008 are $59 million, $72 million and $85 million respectively.
the Rwandan Government adopted a policy of migrating away from ordinary unwashed coffee to high quality and specialty coffee. most coffee growers are producing unwashed.000. Government. Fully washed coffee earned $2. The strategy envisions that Rwanda will export approximately 65% high quality fully washed coffee by 2010. Export Opportunities Currently. Opportunities exist for investing in the development of fully washed coffee in Rwanda.9 per kilo in 2005 against $1.000 tons by 2010. New Strategy for Coffee In October 2002. the parastatal coffee company. the high quality segment is expected to grow at a healthy 7% per year. There are opportunities in this sector for investment in quality improvement and value addition through: Investment in one of the approximately 100 washing stations required to achieve coffee strategy goals. The total is expected to increase to 140 by 2008. Washing stations are essential for the first processing step and are essentially the “entry ticket” to the high-quality and specialty markets. 2. This activity is being done a limited scale in Rwanda. registered 18. especially for high quality coffees provides huge opportunities. the international market. The government and donors are beginning to put in specialized programs to finance and to assist with the management of these stations. OCIR Café. Less than 1% of Rwandan coffee is roasted and consumed locally. international donors. While the overall market is predicted to grow at less than 1% per annum between 2000 and 2005. Setting up of modern coffee-processing and packaging plants Operating large scale coffee plantations 55 . and the private sector are all investing heavily in the industry to maximize its chances for success. However. The national market in Rwanda is insignificant. high quality coffee importers and roasters have shown great interest in Rwanda and have already come on buying trips to become familiar with the country’s coffee industry. Construction of roasting facilities in Rwanda to maximize value addition. The long-term strategy is to raise the quantity of high quality fully washed coffee to 28.1. The main motivation for this move is to increase the revenues and profitability of the coffee industry. Average investment for a washing station of 200 tons capacity is approximately US $150.000 tons of coffee and a corresponding increase in quality through value addition activities. with the balance in ordinary and standard coffee. The number of washing stations has gone up by leaps and bounds going from a meager 13 in 2003 to 79 in 2005.25 for just watched coffee. commodity coffee. but there are some possibilities for larger scale investment. In addition. In 2005.
There are nine tea factories. Nshili.000 people and has 12000 ha under cultivation (Ocir-The).000 ha to 15. Nearly all the tea is grown above 1500 meters. Two kinds of tea are grown in Rwanda. Government Policy Total Tea exports were 16800 tons in 2005 and earned over $26 million in foreign exchange.000 ha principally by expansion of plantation in NSHILI (GIKONGORO). tear. Extension of factories through investment. Private sector management of these facilities is expected to lead to expanded production and an increase in export receipts. Mushubi and Gatare in CYANGUGU. Double production to about 36000 tons Triple export earnings to $91 million. Intensify fertilizer use to increase yield from an average of 1400 kg per ha to 2500 kg per ha.B. New private investors have taken over the factories at Pfunda. dry tea. Increase value addition through blending. swamp tea and mountain tea. Diversify production: organic tea. flavored tea. in soils which permit the production of highly superior tea. Most tea is produced using the CTC technique (cut. Sorwathe is the leading private tea producer accounting for less than 10% of plantation area and 20% of Tea production. packaging and branding. curl). five of them still state owned. TEA Sector Overview Extensive efforts are being made to increase tea production in Rwanda 1. 56 . Kiva. The sector employs and estimated 60. Rubaya and Sisakura. The government’s goal by 2010 is to: • • • • • • • Extend cultivated area from 12.
• dominance of better clones. Opportunities The main export opportunities in this sub-sector are through the privatization programs. • The construction of new CTC factory in the Karongi district in western Rwanda ($7 million) • Construction of new factory in the Nyamasheke district in western Rwanda • Establishment of a blending and packaging plant. social houses are linked to the factories and are to be privatized together.These offers are opened to local and foreign investors. • abundant rainfall of 2m per year on average. Kitabi. • a good altitude of 1800m above sea level. • acidic soils of pH 4. Mata. Industrial blocks (plantations). without any distinction. • adequate labor to develop and produce quality tea. 2. Principal investment opportunities in this sub-sector include but are not limited to: • The privatization of Gisakura. including orthodox tea manufacture ($4 million) • Development of large scale tea plantations 57 . The assets (factories) proposed belong to OCIR-THE and do not include tea plantations of cooperatives and out growers.Rwanda produces one of the best quality teas in the world and has gained enormous global acceptability because of the following factors: • temperate climate.5.5 to 5. The Rwandan government has made up a privatization program which concerns five units of tea factories. Mulindi and Shagasha tea factories (about $6 million for a factory with a production capacity of 1200 tons and two production lines).
potatoes. At the present. There exists a demand in Europe for passion fruit and its processed products. Horticulture policy The Ministry of Agriculture and Animal Resources has realized the importance of horticulture as a way out of reinforcing Rwandese balanced diets. diversifying into nontraditional export crops and promoting off farm employment in form of agro-artisan manufacture of fruits and vegetable. Horticulture The Ministry of Agriculture has begun promoting the commercial cultivation of many horticultural products 1. There is also potential to 58 . MINAGRI estimated that 13000 hectares were planted with fruits in Rwanda yielding 98-108 tons per hectare. a National Horticultural Development Program-Horizon 2010 is in preparation as working paper. Yield per unit area cultivated of fruits and vegetable tends to be 5-10 times compare to cereal and pulses and they command higher prices per unit weight. sweet potato and cooking banana) comprise the principal crops cultivated in Rwanda. fruit quality is poor than the required by the EU and growers are enable to guarantee a reliable and predictable supply of passion fruit to processing units and international markets. Staple foods (beans.C. According to the Ministry of Agriculture. in 2005 99% of horticulture products (mainly flowers) were exported to the Netherlands while 100 % if dessert bananas and passion fruits were exported to Belgium. These crops are grown mostly on a substance basis. Background Horticulture is an excellent source of income. cassava. The critical requirements for successful exports in this sector are compliance with sanitary and Phytosanitary standards of importing countries and the efficient organization of logistics. rice maize. There is a potential for Rwanda to exploit this demand. with meager incomes earned from the sale of excess produce. It was also estimated that under intensive farming potential yield would vary between 197305 tons per hectare. To address existing constraints hindering horticultural development. The horticulture and floriculture sector is mostly underdeveloped in Rwanda. 2.
000) and the costs for infrastructure facilities needed are $ 45. we specifically target rice.800 – 2. energy bars.287 for a unit with an annual capacity of 1.000 kg/year. tomatoes. tomato paste production and castor oil 3.049. • The average production of exportable physalis is 250.develop processing industries and here at RIEPA. The average price is $3.25/kg.3 millions. Investment in large scale cultivation of flowers. Soya and castor-oil respectively. a 15 ha physalis plantation.50/kg.000.500 tonnes of tomato paste) Industrial unit with a capacity of 200 Kg/hour. cakes.000 (RWF 90.000. resulting in a gross income of over $ 1. the costs of investment will be $220. For physalis. Investment cost: • • • • With 15 ha of passion fruit. Multiply the varieties of flowers and their sale on an international scale.000). would be US$ 1. 150 Kg and 150 Kg for sunflower. resulting in a gross income just over $1. The average price is $ 5. Opportunities Opportunities in this export sector include: • • • • • • • • • • • • Export of fresh purple passion fruit.000 (27.000. Production of packaging materials for horticultural products Production of inputs. the costs of preparation of the land are calculated to be $ 150. 5.652. groundnut and castor oil to supply future needs of vegetable oil factories.522.000/year.000 US $1. Investment in the industrial processing of the passion fruit into “ready to drink” juices for both the local market and the regional market. Soya. Revenues of exportable passion fruits • The average production of exportable passion fruit will be 300. fertilizers and pesticides Construction of greenhouses and cold storage facilities Processing of tomatoes into paste 4. Export of fresh sugar banana.000 kg/year. Investment in biologically dried fruit since there is a relatively big market in Europe due to their importance in the making of various products (aperitifs. and others) and in public health campaigns launched by all European states on the advantages of eating at least six fruits or vegetables per day. 59 . Construction of processing plants for the production of vegetable oils destined for regional and international markets Industrial cultivation of sunflower.
60 . Tourism Export Sector Review Rwanda tourism is enjoying a renaissance Rwanda’s tourism sector is currently enjoying a renaissance 10 years after the tragic events of 1994. As part of the Rwanda National Innovation and Competitiveness Program. the agency responsible for tourism and conservation in Rwanda. a group of 40 private sector.D. improve the country’s image through extensive marketing & public relations activities.000 tourists by 2010 that will generate approximately US $99 M in revenues per year (see Table 1 for a break of targeted tourists). Rwanda Tourism Strategy Overview Taking into account Rwanda’s advantages and limitations. public sector and NGO’s forming the Rwanda Tourism Working Group has set an ambitious goal of generating $100 million in tourism receipts by 2010 by focusing on high-value and low environmental impact experiences for eco-travelers. explorers and business travelers.000 in 2003 versus only 8. significant resources have been allocated to the sector to attract high-end tourists. The targets for this strategy are aggressive. US $103 M will need to be invested equally by the government. donors in developing the tourism products. Tourism receipts as grown as well and amounted to $26 million in 2005. and donor community are working together to enhance Rwanda’s tourism products. The number of tourists in 2005 was 26000 a record since 1994. In order to achieve these targets.000 in 2002. to properly manage the country’s tourism and conservation initiatives. financing marketing & promotion activities. the government has developed a strategy that focuses on high-end eco-tourism and invites private investment into developing the sector. Tourism professionals from the public & private sector. the country would like to have 70. private sector. Thanks to a new National Tourism strategy adopted by Rwanda’s Cabinet. and reinforcing the capabilities of the relevant agencies to manage this complex endeavor. Tourist arrivals to the country’s national parks doubled to 16. 1. The results of these efforts have been encouraging so far. and rebuilding Office Rwandais du Tourisme et des Parcs Nationaux (ORTPN).
an investment in an eco-lodge whose design would fit in well with the forest environment is awaited. the forests and national parks are usually out of reach for the average Rwandan. A significant and consistent number of tourists are expected to visit the palace tourists to understand the traditional way of life of pre-colonial Rwanda. An investment in a hotel in Nyanza is therefore ideal to cater for the tourists who will be visiting the place. That region is famous in Africa for its chimpanzees and 12 other species of primates plus diverse biodiversity.com and www.000. The creation of zoological and botanical gardens (almost inexistent in Rwanda) in the urban areas is an efficient way of solving this problem. Ruhengeri and Gisenyi. A relatively small type of park would serve as a centre for selected events such as trade fairs in Kigali and different economic forums. in key areas such as hotel management. tour guiding. The use of motor boats connecting Gisenyi to Cyangugu can ensure the movement of tourists between Virunga National Park and Nyungwe Forest. Offering training in leisure and hospitality. In spite of its wealth. a high-end eco-lodge is required to better service the needs of high-end tourists Nyanza Royal Palace the seat of the former Kingdom has been extensively refurbished. The creation of a transport company using a seaplane shows a real business opportunity. Cyangugu).2. The gardens can be set up in the country’s major towns: Kigali. The cost of putting up such a company of average size was estimated at USD 350. Opportunities • In Nyungwe forest. There is an absolute lack of theme parks in Rwanda.aircraft. at the same time operating as an area for permanent commercial activities.com. Tenders for the machines are available on www. • • • • • • • 61 . Butare. In the neighborhood of the Volcanos National Park (PNV).amphib. as well as serve as transport for business. These engines could link Kigali to different tourist sites: the Akagera National Park (Lake Ihema). customer service etc… for which there is substantial demand. Gisenyi) and Nyungwe Forest (Lake Kivu. Virunga National Park (Lake Kivu.
and certain precious stones such as Topaz. Opal. more than 30 companies have been incorporated and they have adopted rational methods of exploitation that are concerned with the management and protection of the environment. Industry and Tourism (MINICOM) Ministry of Infrastructure (MININFRAST) Government policy • Based on the restructuring of the sector. The main minerals in Rwanda are: • Mineral substances: Cassiterite. MINING Government policy is to restructure the sector and develop information After the liberalization of the mining sector in 1994. Energy substances: Peat • 62 . Chiastolite. Institutions involved • • • Ministry of Finance and Economic Planning (MINECOFIN) Ministry of Trade. coltan and cassiterite are still the leading mineral exports. • The main advantages of the mining sector lie in the geological characteristics of the country that is favorable for the concentration of exploitable minerals. Beryl. Columbo-tantalite. Amethyst. Develop the informational.E. Agate. Flint. geological and mining capital and make it accessible and profitable. Wolframite. Gold. Although wolfram exports rose tremendously during 2006. both internal as well as external and on privatization. Corundum. Ambligonite.
etc 63 . ColumboTantalite and Gold. Peat can be utilized in substitution to firewood for cooking. in bakery.05 2003 Quantity Cassitérite Wolfram Colombo tentalite Or Autres minerais 1 458 120 732 0 128 Value 2 444 121 3 403 245 106 3 553 156 861 0 441 2004 Quantity Value 9 145 235 7 491 22 997 Quantity 4 532 557 1 062 0 384 2005 Value 9 957 1 429 9 408 109 483 Export Opportunities • The recent relative development of the exploitation of minerals created real opportunities for investment in mineral products such as Casseterite. • Other opportunities were identified in the mountainous regions where peat is concentrated. • REDEMI is a state-owned company. in brickworks.Table 1: Annual Mineral Exports in million RWF 03. which contributes 60% of the national production. It is in the process of being privatized.
they often lack adequate equipment to expedite their work. are eligible for duty-free entry into the US market under AGOA. artisan tanning. beadwork. Crafts The crafts industry is estimated to be one of the largest source of employment in Rwanda Rwanda’s crafts. The challenges in this export sector are scattered production. Six more are planned before the end of the year.F. often dispersed all over the country.000 in 2006. The government through RIEPA has also begun an aggressive program to set-up handicraft production centers. In this sector most opportunities lie in investing in building. In addition. just like its garments. Only 3 companies in Rwanda export crafts to the US under AGOA: Modis International. renting or operating production centres. hand printed stationery. dolls. metalwork. The three companies are currently exporting to MACY’s department store in the US and receipts are expected to reach $600. which reduces capacity to deal with large orders and a rather high final retail price for purchasers abroad. wood and stone sculptures. Opportunities The artisans report to experience lack of places from which to work. They often resort to operating from their homes and this creates a hindrance in the sense that while at home they are sometimes caught up with other activities and unable to focus. The main products are baskets. Gahaya Links and AVEGA Gahoza. The government is planning to build 14 production centres. 1. and hand loomed textiles. The ministry of Commerce estimates that there are 420 crafts associations with over 7000 organized craftsmen-members. The production centres will be located in the following areas: 64 . Four centers were launched earlier this year and are currently being used by over 1000 women.
Aproduction center will have the following components: • • • • • • A production hall An exhibition hall A storage room for finished products A storage room for raw materials An office A training hall 65 . Cost Estimate for Building Centers According to architects. one center will cost Rwf 16.GITARAMA No. 1 2 3 4 5 6 Total Name of Location Nyanza Kiruhura Rwabuye Kibingo Maraba Busheshe-Kiruhura Number of Artisans 110 108 236 120 90 100 764 2. 1 2 3 4 5 6 7 8 Total Name of Location Kimegeri/Rutagara/Dusego Buhoro/Ntenyo Muhoro Kamusenyi Giseke/Ntongwe Gitega/Nyakabuye Shyogwe/Rwamaraba Mahembe Number of Artisans 32 130 105 103 40 143 42 42 637 BUTARE No. 532.513.
G. Hides & Skins
The leather sector is one that is not greatly attractive at the outset since it requires a lot of integrated and appropriate infrastructural facilities to be viable. On the other hand, despite the fact that it has a direct impact on the great majority of the population in the country and it can enhance the income generating capacity of many that are known to be living below poverty line, it remains an underexploited potential. At present, Rwanda produces about 144,000 hides and 380,000 skins per annum. SABAN's current tanning capacity can handle about 39,000 hides and about 234,000 skins. While a second tannery is under formation which may consume part or all of the balances from SABAN's requirement, an interim strategy is designed so that traders in raw stock can export a maximum of 105,000 pieces of hides and 146,000 pieces of skins. It is important for exporters interested in this sector to consider the following national strategy. Setting up the Infrastructure 1. Create an enabling environment to enhance development of the national livestock resource. 2. Build capacity to properly harvest hides and skins from up country 3. Establish well structured and proactive supply chain of hides and skins 4. Encourage industrial investment in the sector and its auxiliary branches. 5. Enhance Competitiveness of Enterprises 6. Limit Ghostly Impediments Priority for Value-added Ban imports of second hand shoes 7. Articulate and Publicize Interventions and Incentives 8. Networking with Stakeholders and develop public private partnership to create a team work spirit in executing sectoral development agenda. Enterprise Capacity Building 1. Saban Tannery Purchase additional machinery Install ETP Enhance HRD Revitalize the footwear plant
2. Promote Investment in one more tannery: Justification: Data imbalance Create additional Tannery Support the Gisenyi Cooperative 3. Leather Goods production Revitalize artisans in Kigali Establish leather goods production center Ultimate Targets 1. Thriving livestock sector. 2. Well structured and proactive HS market 3. Dynamic and vertically integrating tanning sector able to supply good quality finished leather to the domestic market and export optimum value added leather. 4. Vibrant leather goods sector able to steadily sell its products in the domestic and export markets 5. Well accepted high class high value brand Opportunities Numerous opportunities exist in the hides & Skins sector. These opportunities include but are not limited to: 1) Leather goods production This center is proposed to be established by the government under the sponsorship of RIEPA to play a role model for leather goods production in the country. Production, demonstration and marketing: o Footwear o Leather goods: Hand bags, travel bags, executive portfolio cases, etc. Small gift articles and folklore products Provision of Services to SME’s in the Sector: Marketing: i. Sales of leather products ii. Import and distribution of components and accessories Training of Manpower Technical Back-up and Equipment Rentals None of the artisans can afford to possess all the types of machinery and equipment they need for production. Some may be too expensive to invest on by small establishments like them. Others may be required for only a short portion of the production process but
certainly cannot be by passed. Opportunities exist for investors to purchase these equipments and rent them. Each center shall have a collection of these types of machinery that serve the common purposes of the artisans and contribute significantly to the finesse of their products. Its services shall be available on payment of fees. The following machines will be among those required for such a common pool: Equipment and Machinery Required for Common Pool: Operation Preparation Equipment Clicking machines Splitting machines Embossing and plating machine Decorative stitching machine Zigzag stitching machine Lasting machines Sole attaching press Hot and cold label presses Embroidery machine Complete plant Complete system Computers, plotters and printers Sewing machines** Qty 4 2 1 2 4 2 2 2 1 1 1 1 10 Est. Cost 18,000.00 15,000.00 6,500.00 8,000.00 7,000.00 25,500.00 5,500.00 3,500.00 15,000.00 45,000.00 12,500.00 35,000.00 25,000.00
Lasting Preparing labels PVC/PU Sole making Sole painting CAD unit Training wing
offices. operational facilities. The initial development is expected to cost $72 million. processing. merchandizing. the Government has fairly advanced plans for establishing a free economic zone in Kigali in the near future. sewage units. east of Kigali and the sites plans have been prepared. horticulture.H. Land for the FTZ has already been acquired at Nyandugu. Training Incentives Imports Sales to Domestic Market Other 100% write-off of R&D costs 0% import duty. distribution centers. fire and police stations Utilities related: water treatment and storage. re-labeling. parking structures. conference and training centers. high value trading. light and • • • • medium manufacturing. The FTZ will cover a wide range of uses including: • Industrial: logistics. telecommunications Petroleum related: storage tanks. maintenance Table 1: FTZ INCENTIVES Subject Rwanda 0% for FTZ companies indefinitely. VAT exemption 20% maximum Exemption of WHT Full Repatriation of profits and capital Targeted sectors include coffee. Completion phase is scheduled for December 2007. textiles petroleum. warehousing. and assembly Commercial: Call centers. power stations. religious facilities day-care. tea. banking facilities Administrative and Institutional: Customs facilities. dry goods and crafts 69 . Free Trade Zone & Incentives Although no free trade zone currently exists in Rwanda. ICT. This could serve as a commercial platform from which to serve the regional market. head office functions. Up to 7% tax rebate based on number of employees Export Subsidy up to 5% based on export proceeds repatriated Corporate Tax Other Taxes 40% of investment in year 1 Accelerated Depreciation R&D.
Production capacity is low in virtually all sectors. the restructuring of BRD and the expansion of the microfinance sector. the export sector still faces sizeable export constraints. transportation and communications) are still major challenges for Rwanda. However. financing and infrastructure must be addressed in order to transform the export base. quality. “Exporting: Regulations. RIEPA and RPSF can assist in training the business community and in providing them with access to international markets and advices. Financial capacity and ability to access financing Access to means of financing is still limited in Rwanda especially for those working agriculture sectors. water.I. In addition. However. Issues of low productivity and high costs. Rwanda faces serious shortage of technically qualified and price-competitive labor. interest rates as well as other costs for doing business (energy. Sources: -Thompson. it is important to note that overall the financial sector has expanded in Rwanda following the privatization of BCR and BACAR. transportation. Exports Constraints The government of Rwanda has made significant steps in establishing institutions which can support export related activities. Production capacity is perhaps Rwanda’s greatest bottleneck to exporting. Most constraints to exports in Rwanda exist in the supply side of the equation. There are also numerous credit facilities such as RIF (Rural Investment Facility) and AGF (Agricultural Guarantee Facility) managed by BNR. and cost of imported inputs) directly affect the competitiveness of Rwanda’s exports. Documentation and Procedures” -UNCTAD Study: “An Investment Guide to Rwanda. Supply Capacity (where opportunity exist we fail to meet demand) Rwanda has a weak and almost inexistent industrial base. October 2006: -RIEPA: “Investment Sector Profile” 70 . These include but are not limited to: Know-how Rwanda’s private sector is still weak in areas of international marketing. Availability and high cost of hard infrastructure for business (energy. George. traditional and non-traditional. In addition.
institutional support organizations and all other relevant stakeholders to further improve this guide. The assumption was that there was little information available to educate Rwandans on the different aspects of exporting.Final Observations This guide was essentially meant to provide basic information to exporters in Rwanda. insurance companies. 71 . the guide will be frequently updated. We welcome any suggestions from banking institutions. In light of Rwanda’s imminent admission in the East African Community. projects and assistance programs.
in its session of 17 May 2005. THE PARLIAMENT: The Chamber of Deputies.APPENDIX LAW N° 26/2005 OF 17/12/2005 RELATING TO INVESTMENT AND EXPORT PROMOTION AND FACILITATION We. KAGAME Paul. Given the Constitution of the Republic of Rwanda of 4 June 2003. PROMULGATE THE FOLLOWING LAW AND ORDER IT TO BE PUBLISHED IN THE OFFICIAL GAZETTE OF THE REPUBLIC OF RWANDA. Given Law n° 43/90 of 1/10/1990 on promotion of exports. ADOPTS: CHAPTER ONE: GENERAL PROVISIONS Article one: This law aims at investment and export promotion and facilitation Article 2: In this law the following words shall mean: 72 . 67. Given Law n° 14/2004 of 26/5/2004 establishing general provisions governing public establishments. especially in its Articles 62. 93. Given Law n° 14/98 of 18/12/1998 establishing the Rwanda Investment Promotion Agency. THE PARLIAMENT HAS ADOPTED AND WE SANCTION. 90. Given Law n° 06/2001 of 20/01/2001 on the Code of Value Added Tax as modified and complemented to date. President of the Republic. as amended to date. 108. 118 and 201. 92.
a commercial company incorporated under the laws of any country other than Rwanda or one of the member states of Common Market of East and Southern Africa. a commercial company incorporated under Rwandan laws but of which more than fifty percent (50%) of the shares are held by persons who do not hold Rwanda nationality or who do not hold nationality of one of the member states of the Common Market of East and Southern African. other than goodwill which are necessary for operations of an investment enterprise but which are not consumed with its regular operations. abbreviated as COMESA . plant machinery. and is: a physical person. c. COMESA. spare parts.1° “Investment enterprise” means an industry. equipment. a partnership.000) in foreign capital in an investment enterprise to which this Law applies. e. 3° “Facilitation” means any activity of an investment enterprise to which this law applies that is subject to authorization. b. COMESA. plant. a company or a physical person from East African States who is not of the Common Market for East and Southern African States (COMESA). imported in Rwanda for investment in order to increase production of goods and services in the country. COMESA . other than goodwill. a business company or a partnership that invests a minimum financial capital equivalent to at least two hundred and fifty thousand American Dollars (US$ 250. buildings. who has no Rwandan Nationality or the nationality of one of the member states of the Common Market of East and Southern African. provided that the enterprise is profit-motivated and operated on commercial principles. 6° “Foreign loan” means a loan in foreign currency obtained from outside Rwanda and which requires the repatriation of the principal loan amount and interest on the loan. plant machinery. and other business assets. in which a partner holds the biggest number of shares and does not hold a Rwandan nationality or a nationality of one of the member states of the Common market of East and southern Africa. 2° “Capital” means any investment in cash. 7° “Free economic zone” means an area designated by the competent authority where 73 . 5°“Foreign investor” means a physical person. d. 4°“Foreign capital” means foreign currency. project or any other activity governed by this law. spare parts and other business assets. ordinary equipment.
“Free trade zone or FTZ’’ means a geographically demarcated area into which goods and services are imported free of duties and taxes with at least eighty percent (80%) of those goods and services sold for re-export while twenty percent (20%) are sold locally after paying all the necessary duties and taxes. COMESA. a business company or a partnership that invests a minimum capital of at least one hundred thousand American Dollars (US$100. where imported and locally produced machinery. 10° “Incentives” mean fiscal and non-fiscal inducements given to an investor to support and encourage investment in any sector of the Rwandan economy.goods and services are imported free of duties. 9° “Investment allowance” means authorization to set forty (40%) of the invested capital in new or used depreciable business in order to compute first annual taxable income following the purchase of such business assets. goods and services are imported free of duties and utilized in producing new goods of which eighty (80%) of those goods and services are exported while twenty (20%) are sold locally after paying all the necessary duties and taxes. goods and services are imported free of duty and utilized in producing new goods with at least eighty percent (80%) of those goods exported and twenty percent (20%) sold locally after paying the necessary duties and taxes. restructuring or rehabilitation of an existing investment enterprise. A company incorporated under Rwandan laws of which more than fifty 50% of its shares are held by persons who hold Rwandan nationality or of nationality of one of the member states of COMESA. equipment. equipment. A partnership in which a bigger percentage of shares is owned by a person of a Rwandan nationality or of a nationality of one of the member states of COMESA. 11° “Local investor” means a physical person. Free international economic zone consists the following activities: “Export commodity processing zone or EPZ” means a clearly geographically demarcated industrial zone where imported or locally produced machinery. and is: A physical person. “Single enterprise considered as export processing zone or SEEPZ” means an industry because of its nature or production factors located outside a geographically demarcated zone. 8° “Investment activity” means any new activity. who holds a Rwandan nationality or of one of the member states of the Common Market of East and Southern Africa. any new business assets whether operations of the expansion.000) in an investment enterprise to which this law applies. 74 .
18° “Agency” means the Rwanda Investment and Export Promotion Agency. 19° “Board” means the Board of Directors of the Agency. which carries out activities of providing qualifying services at its offices or related companies operating from outside Rwanda either by using satellites or any other modern means of communication.12° “Natural scarce resources” mean. by necessity. 75 . any natural resources. vehicles meant for refrigeration services and tourist vehicles. CHAPTER II: INVESTMENT PROJECT REGISTRATION Section one: Investment project registration procedures Article 3: Application for investment project registration shall be made in writing to the Director General of the Agency and shall contain the following: 1° a non-refundable registration fee equivalent to five hundred American Dollars (USD$500). water and communications. 2° a clear activity plan indicating among others. like investments in mining. exploitation of petroleum products. fishing and forestry resources. 16° “Priority Economic sectors” mean economic sectors mentioned in Article 29 of this law. market. For purposes of this law. 15° “Rural area” means a part of the country lying outside the boundaries of the City of Kigali. restricted to a few investors. and all others the Minister having Investment and Export Promotion in his or her attributions may specify. and investing in utility services like distribution of energy. the technical. financial viability and profitability ratios. which may or may not renew themselves over a long period and whose economic exploitation is. 17° “Ministry” means the Ministry having Investment and Export Promotion and facilitation in its attribution. 14° “Specialized vehicles” mean single purpose project vehicles used for specific duties such as hotel shuttles. 13° “An International Company with headquarters in Rwanda” refers to a company. 3° the date of commencement of the activities. specialized vehicles shall be considered as machinery.
If considered necessary. the prospects of transfer of new technology. Article 5: Where the documents accompanying the application letter for registration of the project are complete.4° 5° 6° 7° 8° 9° 10° the internal rules of procedure governing the investment agency. the nature of support the investor seeks from the Agency including plots of land for industrial and agricultural activities. work permits. in that case. an Environmental Impact paper prior to project implementation in line with Rwandan laws. the estimated number of employees and categories of employment to be created. the Agency shall issue a certificate of registration to the applicant within ten (10) working days from the date the Agency received the application letter. the applicant may be called upon to provide all the necessary information. visas and others. Article 4: Where the application for investment project registration mentioned in Article 3 of this law does not provide sufficient information or if more information is required. public utilities. conducts investigations and informs the applicant of the results of the investigations within five (5) working days from the receipt of the complaint. Section 2: Scarce resources 76 . Article 6: A person who applies for a certificate of registration of the project who was not notified of the decision of the Agency within ten (10) working days from the date the Agency received the application letter. the nature of the proposed business activity and the value of planned capital investment. the locally sourced inputs to be used by the project. the Agency shall assist the investors in perfecting investment projects received. Article 7: Foreign investors may invest and have shares in investment projects in Rwanda and shall be treated in the same way as Rwandan investors in matters related to incentives and facilities. may lodge an appeal to the Minister who.
shall be given all the necessary certificates required in order to perform the activities.Article 8: In selecting an investor to exploit a scarce resource. The investor. in the execution of their duties. 3° to maintain a sample of commodities and data relating to operations of the investment enterprise for a period of five (5) years. access to the premises and records of the investment enterprise. 5° to produce a detailed annual activity report indicating the status of the investment enterprise and to submit a copy to the Agency within three (3) months after end of the calendar year. 3° Specify the mechanism which shall be used by the Agency to select the investor for each project. 2° to make a declaration of the profits of the investment enterprise as required by the tax laws and to transmit a copy to the Agency. A joint team of officers of the Agency and the concerned ministry shall make the final selection of the investor for each opportunity. 6° to respond to any questions and to provide information on the operations of the investment Enterprise in a period of five (5) days of such request provided the Agency uses this information in confidence. who is authorized by the Agency to exploit any scarce resources. 77 . CHAPTER III: CONDITIONS RELATED TO CERTIFICATE OF REGISTRATION Article 9: The holder of a certificate of registration shall respect the following conditions required by law: 1° to keep proper financial and accounting records of the investment enterprise. 4° Advertise projects of investment opportunities. after prior consultation with the concerned ministry: 1° Determine the nature and number of investment opportunities. 4° to permit the employees of the Agency. which are available. 2° Set terms and conditions to be respected for the exploitation of scarce resources. the Agency shall.
Article 10: The Agency shall maintain a register of all project certificates of registration. If the holder of the certificate of registration fails to provide an explanation which is acceptable to the Agency. If it is discovered that an investment enterprise is registered in procedures contrary to provisions of points one. CHAPTER IV: REVOCATION OF CERTIFICATE OF REGISTRATION Article 11: A certificate of registration of investment project shall only be revoked where it is discovered that: 1° it was issued on the basis of false or fraudulent declarations of an investor. within ten (10) working days of receipt of the registered written notice. 2° it was issued on the basis of information with errors supplied to the Agency by the investor. visas. work permits. the Agency shall revoke the certificate of registration of the enterprise. 2 and 3. the Agency shall give a registered written notice to the investor requiring him to give explanations and reasons why the certificate of registration should not be revoked. Revocation of the certificate of registration of the enterprise or appeals shall not hinder the investment enterprise to continue operating in Rwanda. 78 . the investment enterprise may appeal to the Minister having investment promotion in his or her attributions. 3° the investor or investment enterprise persistently failed to fulfill obligations under this law to which they consented. 4° the investor has been condemned to an imprisonment of more than six (6) months. However. and other documents related to facilitation and certificates of incentives granted under this Law. of paragraph one of this Article.
CHAPTER V: CHANGE OF OPERATIONS Article 12: A holder of a certificate of registration of the investment project shall. Article 15: If the Agency is satisfied with the changes occurred in operations of a registered investment enterprise as provided for in Article 12 of this law. it shall inform the Agency in a written notification in a period not exceeding thirty (30) days. CHAPTER VI: INCENTIVES TO INVESTMENT Section one: Cross-referencing of laws Article 16: The holder of a certificate of registration of an investment project is entitled to rights of benefiting provided for by the law and related to facilitation for importers as provided for on the annex one to this law. inform the Agency in writing about any changes in issues related to shares invested in the investment enterprise. who is affected by or is interested in the change of operations of a registered investment enterprise. or the nature of operations performed. 79 . it shall amend the certificate of registration to reflect such changes. any other person with exception of the holder of a certificate of registration of an investment project. and during that period the investment enterprise may use all its rights and it shall respect all the contractual obligations it consented with others. Article 13: If a registered investment enterprise considers suspending its operations. or any new operations included in the existing ones. in a period not exceeding thirty (30) days. The certificate of registration of investment project shall be void from the date specified in the notification letter. may inform the Agency in case the holder of the certificate of registration fails to do so. Article 14: Notwithstanding provisions of Article 12 of this law.
Renewal of such a visa shall be done after payment of an amount in place at that time. their location or the capital invested.Article 17: Goods and services imported according to the certificate of registration of an investment project shall be exempt from payment of value added tax that is levied on such goods and services. 000) shall automatically give the owner the right to recruit three expatriates. An investor who deposits an amount equivalent to five hundred thousand United States American Dollars (USD 500. which may grant or reject it depending on specific reasons given. CHAPTER VII: WORK PERMITS AND RESIDENCE VISAS Article 20: Any investment enterprise that invests at least a capital of one hundred thousand United States Dollars (USD100.000) on an account in one of the commercial banks in Rwanda for a period of not less than six (6) months shall be entitled to the right of acquiring permanent residence status in the country. Article 21: A foreign investor and his or her expatriate(s) are entitled to a free initial work permit and a free residence visa valid for a period of one (1) year. the investment enterprise shall apply to the Agency. Section 2: Additional incentives to investors Article 19: Upon request by the Board of Directors of the agency. Cabinet may put in place additional incentives and facilities to investors. In case of necessity of more than three (3) expatriates. Article 18: A holder of a certificate of registration of an investment project shall benefit from what is provided for by the law on Direct Income tax in the framework of promoting investment in the country. 80 . Incentives to investors regarding direct income taxes are attached on the annex II to this law. and depending on the nature of projects and the importance they have to the nation.
presenting a study of the project. The order of the Minister having Investment Promotion in his or her attributions shall. 5° utilization of locally produced raw materials. 2° infusion of substantial new investments into productive activities. it shall examine the capacity of the investment enterprise to accomplish the following goals or some of them: 1° Creation of jobs that require specific and high quality technical know how. presence of a master plan. 7° establishment of a plan of action which does not degrade the environment. indication of how compensation of property and the activities of the expropriated persons are respected in accordance with law. 4° diversification and expansion of investment enterprises and exports. 6° creation of linkages within the economy. after indicating what is mentioned in paragraph one of this Article. 3° transfer of modern technology and other know-how.CHAPTER VIII: FREE ECONOMIC ZONES Section one: Establishment of Free Economic Zones Article 22: Free Economic Zones are established in respect of the following: 1° 2° 3° 4° 5° issuance of a certificate from authorities in charge of land granting. 81 . Section 3: Registration procedures Article 24: Where the Agency considers the application requesting for operating in a Free Economic Zone. but controlling the daily operations of such places may be carried out by companies or private individuals in accordance with specific conditions stipulated in an agreement. availability of land structure and environment assessment. Section 2: Organization and Management of Free Economic Zones Article 23: The Agency has the responsibility of organizing and managing free economic zones. determine the efficient operation and management of Free Economic Zones.
3° to make international financial transactions that need at least the equivalent of five million American dollars (USD 5. CHAPTER IX: REQUIREMENTS FOR AN INTERNATIONAL COMPANY WITH HEADQUARTERS IN RWANDA Article 27: To qualify a company with headquarters in Rwanda as an international company. Article 26: The application for registration of an intending investor to operate in an export-processing zone shall provide to the Agency a complete project proposal. 2° to provide employment and training to Rwandans. especially the office of the headquarters.000. 5° to use at least the equivalent of one million American dollars (USD 1. After the Agency receives all requirements regarding request for registration of the project.000) per year in Rwanda.000. 2° merchandise trade enterprises that export at least eighty percent (80%) of their production. it is obliged to fulfill the following: 1° to invest at least to two million American dollars (USD 2. it shall issue to the investor a project certificate of registration within (10) working days. The Agency shall determine a list of requirements in order for the project to be accepted. 4° to set up an actual and effective administration operation.000) in both moveable and immovable assets. 6° to perform in Rwanda a minimum of three (3) of the following services in order for its offices to be accepted or those related to other companies operating outside Rwanda: A. equipment and necessary machinery.000) a year through a licensed commercial bank in Rwanda. to grant him or her permission to establish headquarters of the project and authorizing him or her to operate a business in the export-processing zone. General management 82 . 3° professional financial and technical investment enterprises engaged in export of services. 000.Article 25: The following investment enterprises fulfill the conditions of registration in order to operate in free economic zones: 1° big or small manufacturing companies that export at least eighty percent (80%) of their production.
such materials shall be approved by the Agency. Market control and sales promotion planning F. if it is a project to be completed at least within a period of twenty four (24) months. Technical support and maintenance E. 2° 3° 4° 5° 6° Building and finishing materials that are imported shall be those that are not produced in Rwanda on international standards or those in line with developer’s specifications. if it uses materials available in the country. if it engages in activities that do not degrade environment. Procurement of raw materials. components or finished products D. if it fulfils the following: 1° if it is a construction project worth at least one million and eight hundred thousand American Dollars (US$1. Corporate and financial advisory services I. Data information management services G. Tax incentives certificates on imported building materials shall only be accepted to construction projects which reach second storey upwards or in case activities of constructing foundation are over to large horizontal commercial complexes if it is clear that they shall not have skyscrapers and property developers who construct many dwelling houses on the approval of the Agency.000). if it concludes contracts with registered companies which pay taxes and which employ nationals of the country. if it rationally uses the allocated land. Planning and coordination C.B.800. Before they are imported. Training and personnel management CHAPTER X: FACILITATION OF CONSTRUCTION PROJECTS Article 28: An investment enterprise shall be facilitated and benefit from incentives on building and finishing materials. 83 . Treasury management services H. Research and development work J.
10° waste recycling. 2° tourism. 8° research. 7° mining. 9° infrastructure. CHAPTER XII: PROTECTION OF A FOREIGNER’S INVESTMENT Section one: Government protection of a foreigner’s investment Article 30: The Government has the responsibility of protecting the capital invested. in a period not exceeding twelve (12) months from the date of acquisition. fishing and forestry. in foreign convertible currency. 6° re-export trade. 5° industry. Investment enterprises shall not be separated on issues relating to law or internal regulations that govern business enterprises and industries. It shall not acquire the rights of an investor on a registered investment enterprise over any activity that is included in the activities of the investment enterprise except due to public interest according to periods and procedures provided by law and in consideration of prior payment of adequate compensation. and such amount is freely repatriated to a country of the investor’s choice without being subject to any form of tax whatsoever. especially investments in water resource activities. 1° Information communication and technology. 3° energy. 84 . 4° agriculture and agro-based industries.CHAPTER XI: PRIORITY SECTORS Article 29: The following sectors shall be given priority regarding investment and reviewed periodically by the Minister having Investment and Export Promotion in his or her attributions.
all possible efforts shall be made to settle the disputes amicably through negotiations. 3° in accordance with any other international procedure of settling investment disputes. Article 34: In case parties to a dispute do not agree on the mode or forum for arbitration. particularly the Convention of 18 March. Article 33: The certificate of registration of an investment enterprise may specify special arbitration procedures relating to such an enterprise in case it is not possible to solve the disputes through negotiations. the party aggrieved by the possession or acquisition of his or her property.Section 2: Settlement of disputes between foreign investors and the Agency or the Government of Rwanda Article 31: Where disputes arise between a foreign investor and the Agency or the Government of Rwanda in respect of a registered investment enterprise. 1965. of which the Government of Rwanda and the country from which the investor originates signed. or in respect of any other matter relating to the investment enterprise. 85 . concerning the Settlement of Disputes in matters of investment arising between States and foreigners on investing in a country concluded under the aegis of the International Bank for Reconstruction and Development and ratified by the Republic of Rwanda under the Decree-Law of 16. Article 32: Disputes that arise between a foreign investor and the Agency or the Government of Rwanda in respect of a registered business enterprise that are not settled through negotiations shall be submitted to an arbitrator in accordance with the following manner and after both parties have mutually agreed upon it: 1° in consultation with the centre responsible for settling disputes between investors. 2° in accordance with bilateral or multilateral agreements on protection of investment activities. may sue to a competent Rwandan court for the decision to be rendered. July 1979 approved by law n° 01/ 82 of 26 January 1982 approving decree-laws. The act of registration of the investment enterprise only shall constitute the consent of the Government of Rwanda. the agency or their respective representatives and the investor agree to respect such a mode and the decisions taken by the forum of settling disputes. or the amount and compensation payable.
CHAPTER XIV: FINAL PROVISIONS Article 36: All previous legal provisions contrary to this law are hereby abrogated. an investor who: 1° deliberately provides inaccurate or false information. NSHUTI Manasseh (sé) Seen and sealed with the Seal of the Republic: The Minister of Justice MUKABAGWIZA Edda (sé) 86 . 17/12/2005. The President of the Republic KAGAME Paul (sé) The Prime Minister MAKUZA Bernard (sé) The Minister of Commerce. to enter the buildings in which the investment enterprise operates or who obstructs any inspection that is conducted by an employee of the Agency. Investment Promotion. 4° does not respect provisions of Article 9 of this law.CHAPTER XIII: OFFENCES AND PENALTIES Article 35: Without prejudice to criminal law. Tourism and Cooperatives MUSONI James (sé) The Minister of Finance and Economic Planning Prof. Kigali. shall be punished by paying a fine of between one thousand US dollars (USD 1000) and two thousand US dollars (USD 2000) and an imprisonment between three (3) months and six (6) months or one of both. 2° refuses or neglects to provide explanations the Agency may seek from him or her on clear reasons regarding respecting this law. Industry. 3° refuses with no grounds provided by law to allow the employee of the Agency whose presence is related to official duties. Article 37: This law comes into force on the date of its publication in the Official Gazette of the Republic of Rwanda.
his or her personal properties and on household properties in accordance with laws on customs. 6° FREE ECONOMIC ZONES An investor operating in a free economic zone shall be entitled to a right of importing machinery. shall be exempted from duties on one personal car.ANNEX I TO THE LAW N° 26/2005 OF 17/12/2005 RELATING TO INVESTMENT AND EXPORT PROMOTION AND FACILITATION INCENTIVES OFFERED TO INVESTORS WHO IMPORT GOODS 1° MACHINERY AND RAW MATERIALS An investor who imports machinery and raw materials shall be exempted from import duties. who work for a registered investment enterprise. 87 . refrigerated vehicles. equipments and raw materials (for the industry) and other goods free of duty. 4° SPECIALISED VEHICLES A registered investor who imports specialized vehicles that is to say hotel shuttles. 2° PRIVILEGES ON MOVABLE PROPERTY AND EQUIPMENT A foreign investor or an expatriate. ambulances and fire-extinguishing vehicles shall be exempted from payment of import and excise duty. 3° EQUIPMENT IN EDUCATION FIELD A registered investor in a private educational institution shall be exempted from payment of import duties on imported equipment and on ordinary materials. 5° TOURIST CHARTERED AEROPLANES An investor who imports aero planes for transportation of tourists is exempted from payment of taxes. tourist vehicles. on individual basis. 7° BUILDING AND FINISHING MATERIALS Registered investors who fulfill requirements of Article 27 of the law relating to investment and export promotion and facilitation are allowed to import building and finishing materials in accordance with stipulations of the above mentioned law shall pay an amount equivalent to five percent (5%) of their value while in Rwanda (CIF) to replace the duty that was supposed to be paid as import duty and excise duty.
Laundry and dry cleaning equipment i. Window fittings for sound. heat and light proofing. Safe. ii. and fishing and inputs shall be exempted from import duty imposed on those goods. Laundry and dry cleaning equipment. Television. ii. Furniture and carpets (not made in plastic). ii. iii. vii. iv. iv. Chairs and tables (not made in plastic). agricultural equipment. Driers. Air conditioners. iii. Bedroom fittings i. b. AGRICULTURAL EQUIPMENT.8° MEDICAL EQUIPMENT. FISHING AND INPUTS An investor who imports medical equipment. medicinal products. iii. Water Spray. Reception i. c. Switchboard. LIVESTOCK. Restaurant and bar i. 88 . ii. Beds and their accessories. Deep freezer and fridge. Room furniture (as part of the overall house design). v. e. d. MEDICINAL PRODUCTS. Air conditioners. vi. Conference halls i. Small fridge. Dish washer. livestock. Air conditioners. iii. iv. viii. Safe. Carpet. Washing machines. 9° EQUIPMENT FOR TOURISM AND HOTEL INDUSTRY An investor in tourism and hotel industry shall be exempted from payment of import duties on the following equipment. a.
Lightning conductor. Furniture. air conditioning and refrigeration. Carpets. Generator. f. Water pumps and filters. Dish washing machine. iv. Grill. Broadcasting system for Television and music in rooms and public areas. Kitchen i. iv. Fire alarm system. Golf equipment. j. Stoves. iv. Refrigerator. Chiller.ii. Liquid waste treatment plant. xi. Overhead projector. Equipment for tennis courts & maintenance. training machine and lighting. v. vii. x. 89 . v. public places and room corridors i. g. Lobby. Ventilation and extraction of bad smell in technical rooms and basement. plumbing. and trampoline ii. vi. v. Sound system and microphones. h. electricity. Equipment for fitness centers. xii. iii. Dish warmer. ii. ii. nets. ii. Children’s play ground: swings. Radio communication system. steamroller. Solar system for electricity or water production. ix. extinguishers and sprinklers. Ovens. iii. iii. Machinery for construction of clings. Cold rooms. Air conditioners. vii. steam bath and massage. i. air conditioning shaft. PABX: Radio communication system machine in hotels and bars. ii. Deep fryers. slide. Swimming pool i. Outdoor leisure i. Water treatment system. viii. vi. Machines for house maintenance i. viii. carousel. iii. LCD video projector. sauna.
Dancing hall and bar i. Gardens i. NSHUTI Manasseh (sé) Seen and sealed with the Seal of the Republic: The Minister of Justice MUKABAGWIZA Edda 90 .k. Refrigerators. iv. ii. on 17/012/2005 The President of the Republic KAGAME Paul (sé) The Prime Minister MAKUZA Bernard (sé) The Minister of Commerce. iii. Air conditioners for discotheques. Tourism and Cooperatives MUSONI James (sé) The Minister of Finance and Economic Planning Prof. Industry. Integrated watering system in the gardens l. Sound system equipment. Investment Promotion. Kigali. Lights used in discotheques.
000. as well as the basic depreciation value of pooled business assets. except those exclusively used in a tourist business is accepted to deduct from a registered investor in the first tax period of purchase or of use of such an asset if: 1° the amount of business assets invested is equal to at least thirty million (30.000) Rwandan francs.. 2° the business assets are held at the establishment for at least three (3) tax periods after the tax period in which the investment allowance was given. INVESTMENT ALLOWANCE An investment allowance of forty per cent (40%) of the invested amount in new or used assets may be depreciated excluding motor vehicles that carry less than eight (8) persons.ANNEX II TO THE LAW N° 26/2005 OF 17/12/2005 RELATING TO INVESTMENT AND EXPORT PROMOTION AND FACILITATION INCENTIVES OFFERED IN THE LAW ON DIRECT TAXES ON INCOME A. buildings and other immovable properties including refining. research and on promotion of activities as applied in the Article mentioned above do not concern the purchase of land. 91 . shall be paid back to the Tax Administration unless such an asset is out due to natural calamities or other involuntary conversion. increased by an interest applicable to late monthly filers starting from when that investment allowance was granted to the time of disposal. the reduction of income tax caused by the investment allowance. B. If the business asset that is granted an investment allowance is disposed of. TRAINING AND RESEARCH EXPENSES All Training and Research expenses incurred by a taxpayer and declared and earlier agreed and which promote activities during a tax period are considered as deductible from taxable profits in accordance with provisions of Article 21 of the law on direct taxes on income. Expenses on training. houses. and. before the provisions of point 2° on the paragraph one related to investment allowance. rehabilitation and reconstruction as well as exploration expenses and other assets. The investment allowance shall be fifty per cent (50%) if the investor carries out operations in rural areas outside the City of Kigali or invests money in priority sectors as mentioned in law establishing Rwanda Investment Promotion Agency. The investment allowance reduces the item value or construction cost.
3° six per cent (6%) if the investor employs between four hundred and one (401) and nine hundred (900) Rwandans. 3° non-taxed repatriation of profits abroad. Taxable Business profit is rounded down to the nearest 1. A registered investor shall be entitled to a profit tax discount of: 1° two per cent (2%) if the investor employs between one hundred (100) and two hundred (200) Rwandans.000 RWF and taxable at a rate of thirty per cent (30%). 2° five per cent (5%) if the investor employs between two hundred and one (201) and four hundred (400) Rwandans. 2° exemption from interest tax mentioned in article 51 of the law on direct taxes on income. However. 4° seven per cent (7%) if the investor employs more than nine hundred (900) Rwandans. and are not in the category of employees who pay at the rate of zero per cent (0%) stipulated in article 50 of the Law on direct taxes on incomes. The mentioned tax discount shall only be granted to the investor if he or she employs such employees for a period of at least six (6) months during a tax period. a registered investment company which carries out its non taxable economic operations or a foreign company which has its headquarters in Rwanda and which fulfils what is required by Rwandan law on investment promotion shall be entitled to: 1° pay corporate income tax at the rate of zero per cent (0%). 92 .TAX RATE IN RELATION TO PROFITS AND RWANDAN EMPLOYEES.
Industry. he or she shall be entitled to a tax discount of three per cent (3%). Tourism and Cooperatives MUSONI James (sé) The Minister of Finance and Economic Planning Prof.000) US dollars and five million (5. Kigali. However.000) US dollars in a tax period.000. this period may be renewed by the order of the Minister. If a taxpayer exports commodities or services that bring to the country between three million (3. If he or she exports commodities or services that bring to the country more than five million (5. on 17/12/2005 The President of the Republic KAGAME Paul (sé) The Prime Minister MAKUZA Bernard (sé) The Minister of Commerce. Investment Promotion.D.000) US dollars in a tax period. TAX RATE IN RELATION TO EXPORT COMMODITIES AND SERVICES.000.000. he or she shall be entitled to a tax discount of five per cent (5%). NSHUTI Manasseh (sé) Seen and sealed with the Seal of the Republic: The Minister of Justice MUKABAGWIZA Edda (sé) 93 . Companies that carry out micro finance activities approved by competent authorities shall pay corporate income tax at the rate of zero per cent (0%) for a period of five (5) years from the time of their approval.
O Box 52 Butare P.com Anbalagan D.rda1.O Box 6701 Kigali P.O Box 4611 Kigali P.rda1.O Box 52 Butare P.com rwacof@rwandatel1.O Box 1748 Kigali Nyabihu P. Swamy Alain Vigneron Juvenal Nkusi Charlotte Mbabazi Ndoba Mugunga Cécile Kagoyire Sother Habyarimana.O Box 393 Gsn/3492 Kgl 58 53 96/58 98 94 57 02 93 57 13 49 57 56 00/ 574643 57 20 24/516034 57 58 21/575180 Munyura Pierre Alfred Nkubili & Juvénal Nkusi ocircafe@rwanda1.O Box 3492 Kigali P.O Box 104 Kigali P.O Box 4773 Kigali P.com coffee-bc2002@hotmail.O Box 1969 Kigali P.com wandex@rwandatel1.O Box 356 Kigali P.COFFE SECTOR LIST OF RWANDAN EXPORTERS Company ABAHUZAMUGAMBI BA KAWA ABAKUNDAKAWA AGRO COFFEE BUFCOFFEE C.O Box 2690 Kigali P.com 08 30 65 14 08 30 34 90 08 81 97 98 08 30 00 90 08 50 60 89 08 51 12 40 08 30 03 44 sicaf@rwandatel1.C Sarl CAFERWA COCAGI ASSOCIATION COOPAC COOPCAFE DUKUNDE KAWA ASSOCIATION ENAS IAKAKA ASSOCIATION IGK/KAWA INGOBOKA KINUNU MIBIRIZI Coffee MUNYURA PIERRE NYACO CAMPANY OCIR-CAFÉ RWACOF RWANDEX SAKE COFFEE PLANTATION SEVEN LAKES TRADING COMPANY SICAF THÉOBALD BAVUGAMENSHI UCAR ASSOCIATION UPROCA.B.O Box 546 Cyangugu 53 00 29 57 39 92 57 22 024 273967 08 56 64 58 94 . CAFERWA Source: OCIR-Café July 2006 Address P. Rwakagara Enock Kabera Anastase Minani Alfred Nkubili Metusela Jean Bosco Dusabe RAMAZANI Export Commodity Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee Coffee P.O Box Gisenyi Phone 08 62 77 10 51 46 26 53 00 29 57 49 66 51 02 36 53 00 29 08 45 38 95 51 46 28 57 69 68 08 30 03 44 08 32 22 23 08 30 06 26 08 52 60 40 08 30 07 60 08 53 69 02 08 50 56 16 08 30 26 61 email@example.com Hatari Sekoko Epiphanie Faustin Mbundu Samson Emmanuel N.rda1. F.com firstname.lastname@example.org 08 30 17 62 P.O Box 2690 Kigali P.O Box 52 Butare c/o OCIR Cafe P. Mbundu Fax Mobile 08 62 77 10 08 30 37 24 Email Contact Person François Habimana Charles Habinstuti agrocoffee@yahoo.O Box 1284 Kigali P.O Box 2699 Kigali P.O Box 52 Butare P.O Box 3866 Kigali c/o Chrisologue Kubwimana P.
com Phone 52 12 51 52 12 51 95 . RIEPA Product Dev't Officer.fr c_kente@yahoo. RIEPA President.Referral Persons: Position Handcraft Coordinator. Handcraft Exporter Association MINICOM Name Jean de Dieu Hakizimana Catherine Kente Chantal Mebo Mobile 08 47 62 01 08 89 38 88 08 48 35 55 Email hakaden02@yahoo.
688 57 19 42 84.O Box1431 Kigali SOPYRWA P. Horticulture Board Member.O Box 155 Cyangugu P.O Box 5430 P.com fmunyaburanga@otfgroup.O Box 131 Kigali 57 19 41 85.857 58 72 00/58 66 07 58 23 01 57 49 55 546307/ 546331 86.272 58 56 93 08 30 71 53 08 30 04 36 08 74 55 44 08 30 59 42 08 30 23 91 08 30 55 93 Emmanuel Munyengabe Salomon Nzano Jarry Gasasu Door Plantenga Juices Juices Beer Milk Tomato Pyrethrum products Soja oi.Damien Mbatezimana Romalice Munyaneza Cassava leaves Bird eye chili INYANGE COVIBAR BRALIRWA P.com Dr. RIEPA Research Associate 57 49 47 54 63 06 Jean Murenzi Paul Muvunyi kanyaral@yahoo.O Box 1121 IKIREZI (Essential Oils) P.fa Contact Person Beatrice Gakuba Donatille Nibagwire Gabriel Ngendabanga Export Commodity Roses Flowers Flowers URWIBUTSO SHEMA Fruits FLORIS SONAFRUITS Export Srawberries(Gooseberry) CONFIGI ZAMUKA P.O Box 2054 Kigali P. Horticulture Board Product Dev't Officer.O Box 1002 Kigali P. Tournesol oil Geranium oil RUBIRIZI Dairy P.O Box Huilerie du Rwanda P.O Box 395 Butare P.O Box 2823 Kigali Phone 50 53 00 08 53 48 47 Fax Mobile Flowers 08 30 67 70 08 30 52 22 08 40 75 23 Fruits 08 30 29 99 08 30 00 12/51 56 08 30 52 22 84.ikirezi.O Box 468 Kigali SORWATOM P.O Box 6052 Kigali Source: RIEPA Database.O Box 300 Butare Rutsiro 51 74 25 530423/576128 08 53 48 47 85.fr www.fr P.952 08 50 54 58 53 09 41 Abia Alphonse Email rwandaflora@yahoo.O Box 3652 Kigali P.O Box 1287 Kigali P.fr romunyaneza@yahoo. Avocado Fruits Gooseberries Fruits Fruits SHEKINA Entreprise HORTEX P.com 52 12 51 96 .547 51 74 25 Gerald Sina Rombe/Mutijima Venerant (Director) Donatille Nibagwire Passion fruits Fruits Apple banana.O Box 2218 Kigali 50 28 26 Vegetables 08 59 21 98 08 74 58 46 Agri-based Industries sheki05@yahoo.HORTICULTURE SECTOR Company Rwanda Flora FLORIS ARPEF Address P. RPSF Referral Persons: Position Chairman. 2006. Nicholas Name Peter Muvara Raphael Mpayana Sylvie Bambara Freddy Munyaburanga Mobile 08 30 75 27 08 35 56 16 08 68 18 87 0850-4193 Email Phone sbambara@rwandainvest.
RIEPA Head of UNIDO Operations Industry Promotion Policy.com Gitau Wamukui Anwar Bashir Felicien Bambanze Antoinette Mukakalisa Xaverine Mukamwana Leonille Niyonsaba Vincent Twagirayezu Wet Blue Leather Wet Blue Leather Leather Goods Leather Goods Leather Goods Leather Goods Leather Goods Leather Goods Email Contact Person Export Commodity bambafeli2006@yahoo. MINICOM CAPMER Name Dr.fr joerutembessa@yahoo.LEATHER SECTOR Company Rwanda Leather Industries Ltd New RUCCEP APACVK TUJIJURANE JYA MUBANDI MWANA COOPACVK COTAGIRWA Rwandex Source: RIEPA Database.org email@example.com e. Isidre Gafarasi Lydie H.fr firstname.lastname@example.org jyamubandimwana@yahoo. OTF Product Dev't Officer.com pmavubi@rwandainvest. RARDA Senior Analyst. 2006.kalenzi@unido. OTF Note: Artisans do not yet export their leather goods but are planning to do so in the near future.fr Phone 52 12 51 97 . Kalisa Providence Mavubi Emmanuel Kalenzi Alice Twizeye Vincent Mobile 08 50 35 89 08 31 28 39 08 84 18 93 08 30 17 41 08 42 06 15 Email igafarasi@yahoo. Gisenyi Kigali Airport Address P.fr Referral Persons: Position Leather Task Force.O Box 6874 Kigali Phone 57 70 00 Fax 50 12 93 Mobile Exporters 08 30 49 86 08 30 40 29 Artisans 08 46 51 55 08 50 31 20 08 84 28 42 08 41 43 33 0808 66 17 38 rwandaleather@yahoo.
O Box 1139 Kigali P.P Uwamahoro Ernest Ugirabe Gerald Zirimwabagabo James Twahirwa EmileNtigura 51 08 51 51 08 51 08 30 15 57 Camero Mukeza Froduard Harelimana Felix Nyirigira Innocent Mulindahabi Marie Josee Mukabutera Callixte Sebakungu Bria Christophe Lazaro Nkundabakura Damien Munyarugero Ritter Dezahony Simba Manasseh Export Commodity Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines Mines 53 74 66 53 74 33 08 52 58 03 cimerwa@rwanda1.O Box 21 Cyangugu P.O Box 3663 Kigali P.O Box 1139 Kigali P.O Box 56 Kigali P.O Box 1208 Kigali P.O Box 2521 Kigali P.O Box 1139 Kigali P.O Box 2427 Kigali P.O Box 255 Gisenyi P.O Box 131 Gisenyi P.O Box 1139 Kigali P.O Box 1139 Kigali P.O Box 1139 Kigali P.O Box 4072 Kigali P.O Box 1139 Kigali P.O Box 6173 Kigali P.O Box 3208 Kigali Phone Fax Mobile Email Contact Person Boniface Banzirabose Valence Kalinda Paulin Kamegeri Clement Mudaheranwa Daniel Nzabandora Boniface Munyabarenzi Vestine Kamugwera Vestine Kamugwera Eliphase Gahutu Louis Rubagumya Jean Mwezi Etienne Ngomiraronjka Protais Twagirijwe Epimaque Uzabakiliho Gratien Munyemana Deo Sentabwira J.O Box 7149 Kigali P.O Box 1139 Kigali P.O Box 1827 Kigali P. HFE IAMA KOBONYA KODUGA KUNGABU Metal Processing Association Sarl MINECA MUNSDAD Mineral NMC Metallurgie Sarl Phoenix Metal Sarl Pyramid International Address P.O Box 38 Cyangugu P.com 08 53 09 99 57 70 01 54 02 29 54 02 29 08 30 06 62 57 12 15/6 57 12 15 57 39 16 08 30 09 32 57 12 16 57 39 16 08 30 04 68 98 .O Box 4061 Kigali P.MINING SECTOR Company ABADACOGORA ADEMIBU CEMAC CIMERWA CEMINYAKI COAMAKI CODEMIBU CODEMIKA CODEMIKOTA COMAKI COMAR COMERUMU COMIKAGI COMIBU COMINYA COMINYABU COOPABRITU COOPEMIKA CO0PEXIMI COPIMAR DUTERANINKUNGA EPROCOMI Ets MBANZABUGABO Eurotrade Intl.O Box 3596 Kigali P.O Box 1139 Kigali P.O Box 1289 Kigali P.O Box 1139 Kigali P.O 3216 Kigali P.O Box 1139 Kigali P.O Box 1139 Kigali P.O Box 1139 Kigali c/o Kibungo P.O Box 1139 Kigali P.O Box 1139 Kigali P.O Box 3663 Kigali P.
O Box 1139 Kigali P.O Box 2045 Kigali P. RIEPA Name Michael Biryabarema Fidel Uwizeye Alice Twizeye Danielle Crouse Jean Claude Kwizera Emmanuel Munyamahoro Mobile 08 30 14 82 08 48 31 16 08 42 06 15 08 30 45 59 08 59 85 93 08 62 88 41 Email Phone twizef@yahoo.O Box 462 Butare P.O Box 712 Kigali 57 39 16 57 78 35/6 57 39 16 58 67 54 57 56 78 57 39 16 57 36 25 57 39 16 57 21 34 57 56 78 08 30 04 68 08 30 26 32 08 30 28 37 08 30 11 88/90 redemi1989@yahoo. MINITERE Industry Promotion Policy.com Simba Manasseh Celestin Safari Jean Ruzindana Francis Kalimba Mines Mines Mines Mines Mines Mines Company SOFABIGERWA SORWAMIN Sarl SUGIRA TWIZERANE UZAKA Source: RIEPA Database.O Box 1661 Kigali P.O Box 2195 Kigali P. OTF Market Researcher.O Box 3208 Kigali P. MINICOM Project Leader. MINITERE Address Avenue de Cooperative P.O Box 2302 Kigali Phone 57 79 64 57 72 78 Fax 57 76 64 Mobile Email Contact Person Export Commodity Mines Mines Mines Mines Mines 08 50 10 39 Matthiew Ayabatwa Robert Rugamba Anastase Gatanazi Straton Gasigwa Referral Persons: Position Chairman.com 52 12 51 99 . Mining Task Force Mining. OTF Research Analyst.fr midobex@yahoo.O Box 3208 Kigali P. 2006.fr emmahoro@rwandainvest.O Box 1128 Kigali P.RAP RAS REDEMI Rwanda Allied Partners Ltd Rwandametals SOCOMERWA P.
G Ocir The Marketing Officer.O Box 2632 Kigali P.co.513.com belvedere1@yahoo. RIEPA Name Alex Kanyankore Toussaint Gahitsi Mobile 08 30 39 18 08 50 02 08 08 49 50 70 Email Phone tnosisi@hotmail. Ocir The Head of Traditional Export Unit.O Box 350 Cyangugu P.TEA SECTOR Company OCIR-THE SORWATHE PFUNDA TEA Co.com email@example.com 57 44 09 Jean-Guy Afrika a-jean-guy@rwandainvest.O Box 1136 Kigali P.O Box 206 Gisenyi Phone 51 47 97 57 85 16 54 06 62/484 51 61 02 Gatera Fax 57 54 61 54 06 62 08 30 32 55 Mobile 08306673/08300546 Email ocirthe@rwanda1.O Box 874 Kigali P. Ocir The Planning Officer.net Contact Person Claudine Masozera Claudine Masozera Marc Bessodes David Rwayitare Export Commodity Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services 100 .474 58 68 19 58 29 81 58 30 80 54 03 49 58 41 34 58 26 01 08 51 93 91 beausejourhotel@yahoo.O Box 252 Gisenyi Phone 59 71 00 54 11 11 58 21 76/7 57 65 30 562028 / 562475 8.intercontinental. July 2006 Address P.O Box 66 Gitarama P.O Box 318 Gisenyi P.com 52 12 51 TOURISM SECTOR Company Hotel Intercontinental Sun Kivu Hotel Hotel Windsor Umubano Hotel des Mille Collines Auberge Centre Saint André Auberge de Gisenyi Auberge La Regence Auberge la Saveur Alpha Palace Hotel Beausejour Auberge Touristique Hotel Le Belverdere Address P.com reservation@kivusun.O Box 3400 Kigali P.com PTC@rwanda1.O Box Kigali P.com Pierre Claver Karyabwite Contact Person Alex Kanyankore J.com millecollines@millecollines.O Box 1322 Kigali P.O Box 7469 Kigali P.O Box 3655 Kigali P.fr Alexis Bayingana Fax 59 71 01 54 11 02 58 21 78 57 65 41 Mobile Hotels/Motels 08 30 67 91 08 30 67 91 Email www.O Box 1344 Kigali P. RWANDA TEA TRADING HIGH LAND TEA Thousand Hills (Nyabihu/Rubaya) Source: OCIR-The.C Calles Export Commodity Tea Tea Tea Tea Tea Tea Referral Persons: Position D.rw umubano1@rwanda1.
O Box 310 Butare P.328 56 72 44 537405 / 577688 53 71 72 53 20 61 57 66 23 50 17 17 54 69 54 53 03 35/53 21 60 57 25 81/57 25 78 56 13 19 57 83 69 54 62 96 58 77 12-15 57 67 65/58 143 54 06 07 57 20 82 54 04 96 530647 57 56 33/57 32 81 567397 51 66 93 54 05 30 54 67 02 57 56 43 08305505/0846017 83.O Box 59 Rwamagana P.O Box 2387 Kigali P.O Box 22 Ruhengeri P.O Box 170 Butare 57 63 77 56 27 20 53 02 01 84.O Box 347 Gisenyi P.O Box 2822 Kigali Address P.O Box 235 Cyangugu P.Castel Hotel Hotel Concorde Hotel Credo Hotel Chez Lando Hotel Dereva Hotel des Chutes Hotel du Lac Hotel Faucon Hotel Gloria Hotel Gorillas Gorilla Nest Hotel Hotel IBIS Hotel ISIMBI Hotel IZUBA Hotel La Mise Hotel MUHABURA Hotel Ninzi Hill Hotel OKAPI Palm Beach Hotel Hotel Panafrique Regina Hotel Hotel Rayon D'Or Hotel Resto Baobab Hotel Rwamagana Ngari Sky Hotel Hotel UBUMWE Hotel URUMULI Kigali Hotel La Palisse Club AGASARO Motel Motel aux Beaux Arts Motel au Coin Magnifique Blue Sky Motel Company Motel de Girarama Motel Garni du Centre Motel GRATIA Motel IKAMBERE Motel IKAZE Motel INEZA P.O Box 206 Kigali P.O Box 103 Kigali P.com gorillanest@yahoo.O Box 370 Butare P.fr compionibis@hotmail.O Box 289 Kigali P.226 08 50 20 69 08 42 30 93 08 50 41 39 08 55 80 27 08 30 04 73 firstname.lastname@example.org email@example.com 08313102/08323111 08 50 22 26 08 50 46 29 baobab@inbox.O Box 480 Cyangugu P.O Box 118 Kigali P.O Box Gitarama P.O Box 1519 Kigali P.O Box 213 Gisenyi P.O Box 1782 Kigali P.O Box 79 Kigali P.O Box 1163 Kigali P.O Box 39 Gisenyi P.O Box 2365 Kigali P.O Box 557 Butare P.fr okapihotel@hotmail.O Box Kigali P.O Box 262 Butare P.O Box 252 Gisenyi P.O Box 1775Kigali P.O Box 3242 Kigali P.rw JMV Rumanyika Josephine Mutuyubutatu 08 50 66 47 08 59 49 21 mygah2002@yahoo.O Box 1406 Kigali P.456 53 02 01 84.com Emmanuel Rusera ninzihill@yahoo.O Box 684 Butare P.O Box 378 Kigali P.O Box 974 Kigali P.293 530584 532095 577735 Phone 562183 57 26 57 53 02 78 56 73 72 57 36 55 53 09 87/53 20 60 87.cm isimbi@hotmail.O Box Kigali P.O Box 91 Rwamagana P.fr Fax 57 26 54 Mobile Email Contact Person 08 62 51 23 08 51 91 99 Export Commodity Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services 101 .380 08 30 00 26 08 30 22 16 Rhissa Concessa Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services 08 52 70 93 53 71 72 53 20 61 57 66 23 50 17 16 54 69 55 53 03 35 57 51 09 56 13 28 54 62 96 58 77 16 57 44 13 54 06 07 54 04 92 571048 567397 51 66 90 54 02 67 57 45 42 82.O Box 366 Butare P.O Box 126 Rwamagana P.O Box Gitarama Avenue de La Paix P.O Box 697 Kigali P.
O Box 479 Kigali P.O Box 322 Kigali Kagitumba Nyagatare P.com 54 69 84/5 84.O Box 224 Butare P.941 08 53 36 06 84.O Box 45 Ruhengeri P.O Box 3474 Kigali P.O Box 565 Kigali P.O Box 228 Kigali Karuruma.com Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Mobile Restaurants Email Contact Person Export Commodity 530454 57 76 31 577338 57 24 52 56 78 05/6/7 546606 56 82 35 566303 561404 84.com 561404 54 64 49 08 57 48 00 08 55 85 01 eerguesthouse@yahoo. Francois IKIGO ISANO IRIS Guest House Kilimanjaro Guest House Le Garni du Centre One Hill Motel Peace Guest House Petite Colline Procure d'Accueil Umbrella Pine Guest House Village Touristique de Kinigi New Cadillac La Planet Company P.O Box 544 Kigali P.O Box 5 Cyangugu Remera.O Box 1501 Kigali P.O Box 52 Cyangugu P.O Box 2288 Kigali P.O Box 56 Kigali P. Kigali P.O Box 30 Kibungo P.Motel La VEDETTE 1st October Motel Triangle Motel Motel Urugwiro Three Shadow Hotel Umuco Plazza Volcano Hotel Akagera Game Lodge Centre d'Accueil Diocesain Centre Bethanie Centre St Joseph Centre de Pastoral Chez Rose EER Guest House EPR Centre d'Acceuil Guest House Centre Diaconal Guest House Kibuye Guest House KINIGI Guest House ITUZE Guest House Matimba Guest House Oasis Guet House Relax Guest House Umuco Plaza Home d'Accueil Moderne Home St.O Box 2825 Kigali KBC.O Box 22 Ruhengeri P.com Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services www.046 54 67 65/54 68 57 57 67 79 530165 guesthouse@rwanda1.O Box 406 Cyangugu P. Kigali P.fr 08 30 12 60 Night Clubs Phone Fax 102 .O Box 186 Gisenyi P. Kimihurura Address 57 35 75 Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Lodges/Guest Houses 56 78 08 agl@rwanda1.O Box 597 Butare P.289 54 01 25 57 18 75 08 30 59 61 assoferwa@rwanda1.O Box 548 Kigali P.O Box 5259 Kigali P.O Box 97 Cyangugu P.289 54 07 19 57 18 75 577338 / 535060 546525 53 79 15 57 42 32 50 11 81 57 07 46 57 12 75 53 77 99 53 78 26 530993 566269 / 572567 586394/08533606 51 16 22/ 87 186 84.O Box Kibuye P.O Box Kibuye P.O Box 565 Kigali P.O Box 1906 Kigali P.rwandagorillas.O Box 1519 Kigali Kagitumba P.fr 08793836/08491596 08 53 69 44 08 53 15 81 57 26 54 08 84 94 94 08 52 27 27 08 52 37 80 musoni04@yahoo.O Box 26 Ruhengeli P.O Box 40 Gikongoro P.O Box 225 Kigali P.O Box 4979 Kigali P.
O Box 1322 Kigali P.com www.O Box 3241 Kigali P.primatesafaris.fr Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services firstname.lastname@example.org www.O Box 2148 P.rw www.O Box 1255 Kigali P.572 08 48 48 13 578831/2 50 17 41 57 44 52 74.735 51 74 25 51 74 25 Gerald Sina Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Access Rwanda Safari Ltd.albertinesafaris.O Box 2 Gisenyi P.com satguru@rwanda1.O Box 3455 Kigali P.org.O Box 4158 Kigali P.O Box Kigali P.O Box 131 Cyangugu P.O Box 3090 Kigali P.O Box 6628 Kigali P.O Box 3724 Kigali P.co.O Box 844 South 08 52 47 99 57 11 31/51 80 17 08 46 12 56 574057/575582 52 01 18/9 57 55 66/57 59 88 50 19 34 50 21 95 573079/572643 57 70 74/57 74 72 50 51 51 50 51 51 50 24 52 27117022935 www.O Box 4152 Kigali P.com email@example.com 50 21 95 57 23 31 577070/577278 50 52 51 50 52 52 27114681655 86.com www.O Box 4981 Kigali P.O Box 4804 Kigali P.062 567370 50 21 17 56 26 96 50 20 69 08 52 59 14 57 47 41 57 30 69 08 50 39 99 08 30 00 05 08 51 70 73 firstname.lastname@example.org swift-tours@rwanda1.O Box 272 Kigali Commune Murambi Avenue de la Revolution P.O Box 647 Kigali P.thousandhills.fr nm_nyomba@hotmail.O Box 1823 Kigali P.magic-safaris.O Box 301 Kigali P.com www.O Box 2972 Kigali P.O Box 3652 Kigali 57 47 15 51 70 04/51 30 09 534390 57 47 41 57 55 73 51 00 26 08 30 03 33 57 00 89 87526/7 50 15 64 57 38 98 562702 532082 57 55 71 83.O Box 2635 Kigali P.O Box 924 Kigali P. Wild Frontiers P.O Box 21 Gikongoro P.rw www.O Box 566 Kigali P.O Box 59 Gitarama P.O Box 3090 Kigali P.fr 08 30 16 88 08 50 09 34 08 50 18 87 08 30 29 99 Tour Operators 08 74 41 29 82.com email@example.com 08 30 08 32 08 48 43 26 577497/511002 08 45 24 99 08 53 69 08 Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services 103 .thetravelcompany.kibokotravels.O Box 2755 Kigali P.O Box 529 Butare P.wildfrontiers.volcanoessafaris.com www.O Box 4395 Kigali P. African Jacana Tours &Travel Albertine Safaris International Tours &Travel KIBOKO Tours & Travel Magic Safaris Primate Safaris Savana Tours & Travel Satguru Travel & Tours Swift Tours and Travels The Travel Company Tousand Hills Expeditions Volcano Safari Ltd.O Box 1003 Kigali P.com 08568060/08562220 08 50 21 13 08 30 17 30 08 53 41 79 rubol_ye2001@yahoo.Addis Ethiopian Amy Fastfood Bar Rubavu Bar Restaurant Hibiscus Capri des Milles Collines Chez Robert Fido-Dido Ice Cream Flamingo Gogo Food Court KALISIMBI La Nouvelle Planete Le Pose Idon Ex Caiman Metro-Paul Restaurent New Traveller Restaurant Bar Bravo Restaurant Bar Igisaza Restaurant IBUHORO Restoranto Italiano Restaurant la Relaxe Restaurant Taverne Restaurant Tranquillite Roasters Sports Bar & Restaurant Shangai Restaurant Tam-Tam Total Traveller URWIBUTSO P.O Box 1899 Kigali P.O Box Gitarama P.O Box 2310 Kigali P.rw www.O Box 2111 Kigali P.O Box 6025 Kigali P.O Box 272 Kigali P.
G ORTPN Tourism R&D Officer.com firstname.lastname@example.org Source: ORTPN.com socor@rwanda1. 2004.Rwanda National Business Directory.O Box 4152 Kigali P.com rwtravel@rwanda1.O Box 3246 Kigali P.O Box 3859 Kigali P.com 08 50 36 06 bemaku63@hotmail. ORTPN Market Researcher. RIEPA Name Rosette Rugamba Jane Sebujisho Martin Gasasira Mobile 08 30 55 50 08 52 79 29 08 49 08 34 Email Phone email@example.com moniquemutesi@hotmail.Africa World Wide Movers 51 62 21 wwmrwanda@rwanda1.O Box 1395 Kigali P.com 52 12 51 104 .O Box 10 Kigali Phone 57 75 64/57 71 03 57 55 66/57 59 88 57 21 13 57 77 77/57 85 60 57 49 90 57 86 46/57 25 52 Fax 57 76 69 57 44 52 57 21 13 57 85 65 57 11 38 57 38 53 Mobile Travel Agents Email Contact Person Export Commodity Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services Tourism Services concord@rwanda1. Referral Persons: Position D.O Box 502 Kigali P.com Tourism Services Company Changa Travel Agency Concord Rwanda Sarl International Tours Agency Rwanda Travel Bureau Travel Agency Services Top Travel Tours Address P.
za Jacaju1@yahoo.com info@connectus.Bosco Uwanyirigira Beatha Mihayo Robert Karangwa Rose Kabanda Laurent Njoroge Moses Kangabe Peace Kanyambo Alexandre .com firstname.lastname@example.org email@example.com firstname.lastname@example.org LIST OF CUSTOMS LICENCED CLEARING AND FORWARDING AGENCIES No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 AGENCY 2020 AFS ADECOM AGEDOU ADE-TRANS AGETRAD ALPHA FREIGHT TELEPHONE 08644000 573590 08501352 08637515 504285 08746272 08566589 570171 08300673 518828 08306222 08300286 08300624 503649 08504161 08332158 08300382 08306224 08852428 08536901 08300782 502455 518626 08597862 576645 572362 518646 08502823 08558119 E-MAIL ADDRESS .co.K CARGO KITS KENFREIGHT LIFE LINE FREI MADE S.de DIEU Butera Deo Musekera Emmanuel Masterjerb Birungi Paul Kabega Janne Bamurange Odette Kagame Pierrette Umurungi Florence Uwicyeza Micheline 39Kigali 7002Kigali 3976Kigali 4738Kigali 7002Kigali 4194Kigali 427Kigali 4252Kigali 5323Kigali 1653Kigali 5243Kigali 6574Kigali 2187Kigali 2034Kigali 5053Kigali 4478Kigali 2690Kigali 105 Frelogs@yahoo.BOX 5321Kigali 3190Kigali 3462Kigali 6862Kigali 2292Kigali 4162Kigali 1326Kigali 6475Kigali email@example.com Gashirabake Eric Ndatsikira Dennis Vinay H.Gorajia Mukarwaka Alexie Twagirayezu Antoine Mulinda Mbabazi Grace BOND TRADING BONFIDE C&F CIS-TRANS CODETRANS COIMEX CONNECTUS CLOFFIK DOVE FREIGHT EAC FAST&HONEST FREIGHT LOGISTICS firstname.lastname@example.org CONTACT NAME Mujeneza Grace Ntagwabira Antoine Nkorabiri Come Gatorano Juvenal Ruvugabigwi Lambert P.uk Made2025@yahoo.fr ATI BCCA BEST CLEARING email@example.com.O.firstname.lastname@example.org nuwicyezam@yahoo.L Rusagara J.A.R.fr Katwiremu Stephen Dukundane J.co.fr email@example.com firstname.lastname@example.org email@example.com HBCC INTRASPEED JACAJU JASMINE K.co.rw Cloffic –sarl@yahoo.
firstname.lastname@example.org Tradersarl1@yahoo.fr email@example.com firstname.lastname@example.org Uwamaliya Vestine email@example.com justiuwize@yahoo.Laksitmi Narasimha Cyiza Theophile Hamidu Katamara Nyiragwiza speciose Rwemera Angelique Bahizi Mubaraka 5052Kigali 166Kigali 1070Kigali 1056Kigali 3182Kigali ZBR CODE FREIGHT TRADERWA QUICK SERVICE FIRST FREIGHT 08506094 503971 577691 574494 106 .fr Bastian Schmitz Uwizeye Justine Mwesigye Nyabutsitsi Mukasharangabo Odette Mukashema Veronise Bigirimana Celine Ndutiye Alphonse Nyirinkindi cesar 6326Kigali 2903Kigali 7010Kigali 2434Kigali 3976Kigali 463Kigali 4387Kigali 462Kigali 41Kigali TRANSCLEAR 08301105 THE PEACEFUL 08530102 THREE IN ONE 08350070 THREE STARS 08504161 TRADEFREIGH 503246 T TRADECO 518594 TRANSOCEAN 08300782 TRADER 08303477 TWO FORWARD TTC WORLD 576977 FREIGHT WESTERN CRUISE Tradefret@yahoo.31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 59 50 51 52 53 54 55 NEW KIGALI OMNIBUS PIONNER SDT SDV TRANSAMI SORWADETRA SOTRADER SOCIETE GENERAL 08531447 574090 08426676 08856668 576905 503641 504284 firstname.lastname@example.org Niyonsaba Jacques transclear@rwanda1.R.net K.comsarl email@example.com Rodolple.co.co.rw Rutagengwa Emmanuel Nsengiyumva Callixte Musefano Bonny Gatari Francoise Kembukuswa Rodolphe 1793Kigali 3131Kigali 3674Kigali 3570Kigali 1338Kigali Uwavestine2000@yahoo.
This action might not be possible to undo. Are you sure you want to continue?
We've moved you to where you read on your other device.
Get the full title to continue listening from where you left off, or restart the preview.