EXPORT GUIDE

EXPORT GUIDE
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. Buying Agents and Foreign Brokers………………………………...........8
B. Foreign Sales Representative………………………………………..........8
C. Foreign Distributors………………………………………………............9
D. Foreign Subsidiaries………………………………………………..........10
E. Joint Venture………………………………………………………..........10
F. Successful Export Strategy……………………………………………….11
II. INCOTERMS 2000 and Risk of loss...………...………………………13

A. EX Works… ……………………………………………………………..14
B. F Group……………………………………………………………….......14
C. C Group……………………………………………………………….......16
D. D Group……………………………………………………………….. …18
III. Freight Forwarders and Insurance….…………………………………..23

A. Freight Forwarders………………………………………………..............23
B. Insurance………………………………………………………………….25
IV. Types of Payment……………………………………………………….27

A. Open Account……………………………………………………..............27
B. Cash or Payment in Advance……………………………………………...28
C. Letters of Credit…………………………………………………………...28
D. Special Letters of Credit…………………………………………..............29
E. Letter of Credit Application……………………………………………....29
V. Trade Agreements, Export documentation & Controls…………………36

A. Preferential Trade Agreements……………………………………………36
B. Bill of Lading……………………………………………………………...39
C. Commercial Invoice………………………………………………….........42
D. AGOA, COMESA, GSP Certificate of Origin…………………………….44
E. Export Quality Control (Rwandan Bureau Standards)…………………….48
VI. Export Sector Review…………………………………………………...54

A. Coffee Sector Overview…………………………………………………...54
B. Tea Sector Overview………………………………………………………56
C. Horticulture Sector Overview………………………………………..........58
D. Tourism Sector Overview……………………………………………........60
E. Mining Sector Overview…………………………………………………..62
2
F. Crafts Sector Overview………………………………………………..64
G. Hides & Skins………………………………………………………….66
H. Free Trade Zone & Incentives…………………………………………69
I. 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
3
FOREWORD
This guide on exporting was developed as a means of supporting existing and prospective
entrepreneurs get access to information regarding exports.
Many potential entrepreneurs in Rwanda face difficulties accessing information on

various issues relating to exports. Knowledge of export procedures, regulations, and
documentation requirements in Rwanda is still minimal.
In this context, RIEPA took the initiative to produce this export guide to enhance the
export knowledge of all relevant stakeholders.
This guide on mechanisms, options, conditions and regulation for exporting will be
regularly updated to echo the changes of an ever evolving domestic, regional and
international marketplace.
We feel that this document will provide useful and timely information to individuals,
associations, cooperatives and organizations on the different facets of exporting.
Ultimately, we hope it will help support economic and social development in Rwanda.
Done in Kigali, on 10th November 2006
NKURUNZIZA Williams
General Director, RIEPA
4
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. Indirect sales methods such as buying agents, foreign sales
representatives, foreign distributors and subsidiary foreign companies are explained in
depth. These different options are defined from the perspective of the exporter’s cost and
control over the export process. The information in this Chapter may help you:
1. Decide whether another option provides a better way for to sell your goods abroad
2. Set the stage for your evaluation of possible duty-saving and market entry
strategies.
Chapter II: Incoterms 2000 and Risk of Loss
A key factor in calculating your sales price, and negotiating your contract, is the
allocation of responsibility and costs between seller and buyer. This chapter explains with
instructive tables all Incoterms as well as when risks transfer, who pays which costs, who
is responsible for forwarder and carrier selection and who prepares documents.
Chapter III: Freight Forwarders and Insurance
Negotiation of freight rates and additional charges for ancillary services is dependent
upon several factors. This chapter includes best practices when negotiating with freight
forwarders or clearing agencies. A full list of all freight forwarding and clearing agencies
registered in Kigali can be found on the Appendix. The chapter also provides a short
summary on ways of obtaining insurance for goods exported from Rwanda.
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. We pay particular attention to
letters of credit as the optimal means of payment to protect the interest of both exporters
and buyers. A list of all commercial banks as well as their areas of financing can be found
on this chapter
Chapter V: Trade Agreements, Documentation & Controls
This chapter gives a brief description of the different preferential trade agreements
available to Rwandan Exporters. Numerous useful web links on GSP, EBA, AGOA, and
ACP-EU are also included in this chapter. In addition, we elaborate on regulations,
documentations (certificates of origin, bill of lading, commercial invoices etc...) and
quality control requirements for most exports in Rwanda.
5
Chapter VI: Export Sector Review
In this section, we give a brief overview of Rwanda’s major export sectors. The chapter
covers coffee, tea, tourism, horticulture, hides & skins, mining and crafts. In addition, we
identify opportunities for prospective exporters and discuss the different incentives
available to exporters in the up and coming Kigali Free Trade Zone. A brief summary on
constraints facing exporters in Rwanda is included at the end of this chapter.
6
CHAPTER I: Structuring Export Sales to Foreign Markets
Before a Rwandan company begins exporting, it faces the initial problem of how to
obtain customers in foreign countries and distribute products to them. Exporters may
think of direct sales, or dealing directly with the buyer, as their best method of obtaining
sales. The advantages of direct exporting for a Rwandan company include more control
over the export process, potentially higher profits, and a closer relationship to the
overseas buyer and the marketplace. These advantages can be hard to come by, and there
is a cost to achieving the direct sales, whether in real dollars or time allocated by a firm’s
personnel.
However, there are a number of options besides direct sales under a category headed
indirect sales. Rwandan companies that produce or market exported goods do not need to
be exporters themselves; instead they can use indirect sales methods. The indirect sales
category includes sales through purchasers buying agents, retention of foreign sales
agents, using foreign distributors, or establishing subsidiary foreign companies. These
options are characterized by a tradeoff between the extent of your company’s
commitment, financial and otherwise, and the degree of control you maintain over the
export process: the greater your commitment, the greater the control you can exercise.
The following diagram reflects the cost and control relationship for Rwandan companies
who are investigating new options to forge forward in the export marketplace. 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.
Table 1
Strategic options:
Market Entry Methods Related to Control vs. Cost
Degree of control
High
Foreign
Subsidiary
Joint
Venture
Branch
office
Foreign
Distributor
Licensee
Foreign
Sales
Rep
Buying
Agent
Low Broker High
Low
Cost of entry
7
A. Buying Agents and Foreign Brokers
Foreign purchasers may retain buying agents to assist in the purchasing process. Buying
agents typically are located in the country of exportation, and provide such services as
identifying and selecting vendors, reviewing samples, consulting with respect to design
work, negotiating prices, and inspecting goods prior to exportation to insure that they
meet the terms of contract. They also may arrange on the purchaser’s behalf, relieving the
Rwandan seller of some or all these tasks.
Buying agents generally are compensated by the purchaser through commissions based
on the value of volume of the merchandise purchased. 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. This
option may provide several opportunities to reduce customs tariffs on your goods and
thereby make them more competitive when imported into another country.
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, distributing catalogs and other literature, and answering
inquiries. In order to fill this role, the representative should be familiar with the local
business and marketing practices in the country of importation. A sales representative
often acts as an agent for the Rwandan Exporter, and may have authority to accept offers
to buy on the exporter’s behalf, and may even have the authority to conduct contract
negotiations with prospective purchasers. Typically the sales reps are paid on a
commission based on the percentage of the value of orders generated. As a general rule,
the representative does not take possession of or title to the merchandise in the foreign
country, 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).
Sales Representatives provide a relatively low-cost commitment marketing partner

abroad. Compensation by commission means that the exporter pays only for successful
results, and avoids a large up-front financial commitment or the need to independently
develop expertise in a new market. Also, because the sales representatives does not get
involved in the exporting or importing process, the Rwandan exporter maintains a great
deal of control over the contractual terms of the transaction and the actual movement of
goods. The exporter contracts with the purchaser, rather than with the sales
representative. Because the exporter has not established presence in the foreign markets,
it is unlikely to be subject to taxation by the foreign authorities.
A Rwandan exporter should seek a sales representative with the means and incentive to
act aggressively on its behalf. At the same time, he should maintain the ability to
discontinue the arrangement if sales prove disappointing. It is important to ensure that the
sales representative does not carry competing products or more products than it can
handle, each of which may decrease the reps attention to his company’s products.
8
Exporters should also check local laws concerning termination of the agent for poor
performance or other reasons. Many countries have enacted strong legal protections for
sales reps that make it difficult, if not impossible, to terminate the relationship and may
make it more advantageous for exporters to adopt another approach to foreign
distribution.
A representation agreement should always be reduced to writing. It should provide for a

fixed representation period renewable at the exporter’s discretion and, to the extent
possible authorize the exporter to terminate the arrangement at its discretion. Rwandan
exporters should avoid provisions for automatic renewals under which no affirmative
activity s required for renewal, because these can easily be considered agreements with no
fixed termination.
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. The purchasers may consider the representatives
involvement to be redundant and its commission to be an unnecessary part of the price,
and seek to cut the representative from the transaction altogether. Foreign laws may
preclude Rwandan exporters from doing so, however, at least during the contractual
period. One possible solution, 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.
Another point to consider is that sales reps commissions generally are included in the
dutiable value of the merchandise upon importation, so the importer will pay duty on the
amount of the commission as well as the value of goods themselves. This places sales
reps at a disadvantage from a tariff planning standpoint relative to other forms of
distributions abroad.
C. Foreign Distributors
Foreign distributors are firms located in the foreign market that purchase and resell
exported goods. Distributors may sell to wholesales or retailers in the foreign country, or
may be wholesalers or retailers themselves. In any case, they maintain their own
distribution and sales network in the country of importation. Distributorship may be
limited in territory, so that a particular distributor can only sell in a specific country.
A distributorship agreement allows a Rwandan exporter to sell its product in foreign

markets without establishing a taxable subsidiary in there. 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.
An advantage for Rwandan exporters using a distributor is the likely reduction in

transaction and transportation related costs. A distributor will typically purchase large
quantities of merchandise in a single order, requiring only one transaction to document
and ship to a single or at most a small number of locations.
9
However, these advantages come with a relative loss of control for Rwandan Exporters.
Exporters are unable to set the prices charged by the distributor to its customers. In
addition, local laws may protect distributors from termination, limiting the exporter’s
ability to distribute goods directly in a market where a distributor previously operated.
D. 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.
Establishing a subsidiary usually would require the establishment of a foreign office, and
the hiring of one or more full-time employees. Generally, goods are sold for export from
an exporter to its foreign subsidiary, which then resells them to customers, realizing a
taxable profit in the foreign country. Such an arrangement allows the exporter to maintain
a great degree of control over such matters as advertising, pricing, and after-sale services.
However, such control comes with a price. The subsidiary becomes a legal, taxable entity
in the foreign jurisdiction of incorporation thereby subjecting profits from export sales to
foreign taxation. The subsidiary also becomes responsible for such legal requirements in
the foreign country as clearing the goods through customs and paying duties. In short,
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.
E. Joint Venture
Rwandan firms can also operate abroad in a form of business called a joint venture. There
are a number of different structures under which a joint venture can be organized. 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. As a general rule, the joint venture conducts business in the foreign
country under management appointed by the different owners, who share in the profits
and losses. 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.
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. Other forms
of doing business abroad would provide substantially fewer legal entanglements, a lower
commitment of resources, and would be preferable for Rwandan companies that wish to
export goods rather than manufacture or license technology.
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F. Successful Export Strategy
In order to create sustainable export actions and avoid costly errors, the exporter shall,
first of all, set up a coherent export strategy. 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. Segmenting a market
involves breaking it down into sub-groups and approaching each one of them with
specific commercial offers. A typical segment market is the one that gives its supplier
some special privileges.
2) Competitive positioning: Once segmentation is operational and the target group has
been identified, 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. In drawing up the strategy, the company shall concentrate its efforts in order
to achieve its objectives, that is, identify and maintain the market where it will enjoy
significant negotiating powers.
Once the export strategies are set up and prior research has been carried out, the exporter
starts exploring markets.
The exploration aims at:
- Looking for partners who have the same interests and objectives.
- Identifying distribution channels.
- Determining the product packaging, design, raw materials and price in order
to satisfy the consumers’ needs.
- Analysing foreign competition and trade policy implemented by competitors.
There are several and various possibilities of exploring a foreign market. Choice of
actions for the journeying to be carried out depends on the company objectives and its
financial and human resources.
F1. Exploration in written form
- Sending catalogues, price list, samples and any other promotional materials to
targeted customers.
- Advertising for Agents or Importers in foreign Business Publications and
sending Price Catalogues to interested parties.
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F2. Direct Exploration
Making business trips, participation in international trade exhibitions and special trade
fares with new ideas that offer trade opportunities enable exporters to:
- Get new business contacts,
- Gather new information about the market,
- Consolidate his data for the research analysis;
- Increase his firm’s publicity;
- Know his competitor’s strength and weakness.
F3. 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. RIEPA recommends that promotional
programs should cover the entire export sector using the right plat form. In addition, it
should be given the necessary and adequate professional support. Trade fares offer an
opportunity to gather accurate information on the market (distribution, price, competition,
sales techniques) in addition to meeting prospective clients for the firm’s products.
Participating in RIEPA or RPSF International Trade Fares, Organized Business Tours and
Road Shows enables an exporter to:
- Minimize costs on his travel and contacts expenses;
- Benefit from a training before and after the tour;
- Have a program of activities before departure.
Sources:
-Thompson, George; “Exporting: Regulations, Documentation and Procedures”
-US Department of Commerce, www.commerce.gov
-Exporter’s guide www.oc.gov.ma
-Moroccan Guide to Exports
12
Chapter II: INCOTERMS 2000, Product Transportation and Risk
Loss
A major factor in calculating your offering price, and negotiating your contract, is the
allocation between buyer and seller responsibility and costs. 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.
The International Chamber Commerce (ICC) first edited Incoterms in 1936 in order to
harmonize the exchange terminologies and by so doing, preventing conflicts between
sellers and purchasers. Incoterms were revised for the last time at the end of 1999.
There are 13 inconterms recognized by CIC classified according to the modes of transport
and other details.
- 1 land Inconterm (DAF).
- 6 maritimes Incoterms (FAS, FOB, CFR, CIF, DES, DEQ).
- 6 inconterms for any type of transport; (EXW, FCA, CPT, CIP, DDU, DDP).
Knowledge of Incoterms is essential for Rwandan exporters and importers, to prepare

contracts with terms appropriate for their customers and to make sure those contractual
terms are properly fulfilled. 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.
Under Group E, the seller is required to make the goods available at its own facilities to
the buyer. Once the seller has done this, the buyer then assumes responsibility for
shipment.
The Group F terms require the seller to deliver the merchandise to the next carrier at the
named facility, airport or port, where the buyer assumes responsibility for main or
transnational carriage.
Group C places the responsibility for main carriage on the seller, while Group D places
the responsibility for transporting the goods to the country of importation and incurring
risk to destination on the seller.
Incoterms are not shipping terms, 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.
13
A. EX WORKS
EXW Inconterm = EX- FACTORY
The sole responsibility of the seller is simply to make the goods available for the
purchaser. 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). 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.
Responsibilities
Seller Buyer
Goods ready when promised Load collective conveyance
Export Packed to buyers specifications Select Freight Forwarder
Export Customs clearance
Transportation
Import Customs Clearance
Transport Mode: All Seller & Buyer to decide
B. F GROUP
FREE FCA= FREE CARRIER TRANSPORTER

The buyer chooses the means of transport and the transporters assumes responsibility for
the goods. In case of road or railway, only the seller is in charge of loading and clearance.
Responsibilities
Seller Buyer
Transportation (pre-carriage if named
location is seller’s facility, main carriage,
Goods ready when promised on carriage)
Load collective Conveyance Import Customs clearance
Export Packed to extent of shipping
specs known by buyer
Transportation (none if named place is
seller’s facility, pre-carriage if named
place is other than seller’s facility
Deliver freight to agreed place
Transport Mode: All Seller & Buyer to decide
14
FAS= FREE ALONGSIDE SHIP.
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. Thereafter, the purchaser is
responsible for all the other charges and risks. The purchaser indicates the particular
vessel and pays for the freight charges.
Responsibilities
Seller Buyer
Transportation (main carriage, on-
Export Customs clearance carriage)
Proper export packing Import Customs clearance
Transportation (pre-carriage)
Deliver goods alongside vessel
I
Seller & Buyer to decide who insures

Transport Mode: Vessel and who selects the freight forwarder
FOB = FREE ON BOARD

Goods are loaded onto the vessel at the seller’s expense. The purchaser indicates the
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 Buyer
Transportation (main carriage, on-
Export Customs clearance carriage)
Proper export packing Import Customs clearance
Transportation (pre-carriage)
Deliver goods over the ship’s rail
I
Seller & Buyer to decide who insures

Transport Mode: Vessel and who selects the freight forwarder
15
C. C GROUP
CFR = COST AND FREIGHT

The seller chooses the vessel and pays for freight charges to the agreed port of
destination. The loading and shipment formalities are at the expense of the seller too.
Transfer and risks are the same as the case in FOB.
Responsibilities
Seller Buyer
Select Freight Forwarder Transportation (on-carriage)
Load collective conveyance Import Customs clearance
Deliver goods to ship’s rail
Transportation (pre-carriage, main
carriage)
Transport Mode: vessel 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. The seller pays for the insurance premium, and goods are shipped at the
purchaser’s own risk. A vast majority of purchasers prefer this inconterm since it gets rid
of logistical formalities.
Responsibilities
Seller Buyer
Package shipment appropriately Transportation (on-carriage)
Select Freight Forwarder Import Customs clearance
Load Collective Conveyance
Export Customs Clearance
carriage)
Seller insures + delivers goods to ship’s
rail
16
CPT = CARRIAGE PAID TO
The seller chooses the mode of transport and pays for the charges to the point of
destination. 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.
Responsibilities
Seller Buyer
Package shipment appropriately Transportation (on-carriage as agreed)
carriage, on carriage as agreed)
Delivers goods to carrier
Transport Mode: All modes 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. The seller signs a carriage contract, pays for the freight charges and for the
insurance premium.
Responsibilities
Seller Buyer
Seller insures
17
D. D GROUP
DAF = DELIVERED AT FRONTIER

The seller bears the costs and risk up to the frontier. The frontier shall be indicated.
He/She assumes customs export formalities as the purchaser assumes those for import
formalities. Both parties shall agree on insurance charges for the whole shipment.
According to the Inconterms 2000 revision, the buyer is responsible for costs related to
unloading of the cargo at the frontier, unless otherwise stated.
Responsibilities
Seller Buyer
Package shipment appropriately Transportation from named frontier point
Export Customs Clearance Unload conveyance at frontier
Transportation to named frontier point
Delivers goods by date specified
Transport Mode: Truck, Rail, Air Seller & Buyer decide who insures
DES = DELIVERED EX SHIP

The transport and risk costs are at the expense of the seller. The transfer of costs and risk
takes place on board of the vessel at the unloading point, at the port of destination.
Responsibilities
Seller Buyer
Export Customs Clearance Unload vessel
carriage)
Deliver at foreign port on vessel
18
DEQ = DELIVERED EX QUAY
Cleared goods by the seller are delivered to the purchaser at the quay of the agreed port.
Import clearance is thus at the expense of the purchaser. Seller is responsible for costs of
transporting the goods to the named port of destination, as required by the contract of
sale. The term might read DEQ Mombassa, Kenya
Responsibilities
Seller Buyer
carriage, unload vessel)
Deliver at named foreign port on the pier
Transport Mode: Vessel 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. The purchaser in this case will bear the costs related to unloading of the
cargo as well as costs related to customs formalities, duties and taxes. The 2000
innovation insists on precision concerning the vehicle loading to the place of destination
at the expense of the purchaser. DDU is a new inconterm, which deals with a commercial
offer and increases the value of the seller’s position, since goods are shipped at the
seller’s expense and the seller assumes the risks up to the port of destination for the cargo.
Responsibilities
Seller Buyer
Delivers goods to named foreign
destination
19
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. They must provide the buyer
with the commercial invoice or electronic equivalent as required by the contract of sale.
The parties can agree that buyer is responsible for clearing the goods through customs
formalities, and should this in their contract of sale. This mode of inconterms maximizes
the seller’s liability. 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).
Responsibilities
Seller Buyer
Select Freight Forwarder
Import Customs Clearance
Delivers goods to named foreign
destination
NOTES
The American FOB is interpreted differently. Delivery terms shall be set forth whenever
the partner is an American. Currently, exporters are more inclined to ensure that the
purchaser is free from any logistical hitches. It is thus worth negotiating well in advance
the provisions of the contract for the shipping, especially for high risk countries where a
documentary credit is advisable as means of payment.
Table 1 & 2 give quick summary of the exact allocation of risk and cost & responsibility
from both buyers and sellers angles.
Sources:
- Ministry in charge of Industry and Commerce
- Methods for export www.interexmaroc.com
- Exporter’s guide www.oc.gov.ma
- “A basic guide to Exporting”; www.unzco.com/basicguide/
- “Guide on Sources and Conditions for Financing”; CAPMER & RIEPA
- “Exporting: Regulations, Documentation, Procedures”; George Thompson
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TABLE 1
INCOTERMS 2000
GROUP TERM RISK CODE MODE OF

TRANSPORT
Group E Ex Works Risk Transfers when shipper makes EXW Any mode: Air, Ocean,
Main Carriage: goods available to buyer at seller’s Surface such as Rail
“Freight Collect” facility or Motor Carrier
Free Alongside Risk Transfers to Buyer upon FAS Vessel:

Ship Delivery Alongside Vessel. Ocean port to port
Group F
Free on Board Risk Transfers to Buyer upon FOB Vessel:
Main Carriage:
Crossing Ship’s Rail. Ocean port to port
“Freight Collect”
Free Carrier At Risk Transfers to Buyer upon Delivery FCA Any mode:
2
as agreed by seller & buyer. Air, Ocean, Surface
Cost & Freight Risk Transfers to Buyer upon CFR Vessel:

Crossing Ship’s Rail. Ocean port to port
Group C
Cost, Risk Transfers to Buyer upon CIF Vessel:
Main Carriage:
Insurance & Crossing Ship’s Rail. Ocean port to port
“Freight Prepaid”
Freight
Or
“Freight Paid” Carriage Paid Risk Transfers to Buyer upon Delivery CPT Any mode:
To to the first carrier. Air, Ocean, Surface
Carriage & Risk Transfers to Buyer upon Delivery CIP Any mode:
Insurance Paid to the first carrier. Air, Ocean, Surface
To
Delivered at Risk transfers on arrival at the named DAF Any mode: As long as
Frontier place at the frontier on the date or in the delivery will be made
Group D timeframe agreed, consistent with at a land port, mainly
Main Carriage:
delivering carrier practice & buyer/seller truck or rail.
“Freight Prepaid” 3
agreement.
Or
Delivered Ex Risk transfers at named destination DES Vessel:
“Freight Paid” 4
Ship onboard vessel. Ocean port to port
Exporter Promises a Delivered Ex Risk transfers at named destination on DEQ Vessel:
5
Delivery date Quay pier. Ocean port to port
Delivered Duty Risk transfers at named destination DDU Any mode:
Unpaid consistent with delivering carrier Air, Ocean, Surface
6
practices & buyer/seller agreement.
Delivered Duty Risk transfers at named destination DDP Any mode:
Paid consistent with delivering carrier Air, Ocean, Surface
7
practices & buyer/seller agreement.
_______________________
2
Guide to Incoterms 2000, 1999 International Chamber of Commerce Publication 620, p. 79.
3
Incoterms 2000, 1999 International Chamber of Commerce Publication 560, p. 90.
21
TABLE 2
INCOTERMS 2000 – Guide to Cost Division – a Cheat Sheet
Costs in Seller's Country Costs in Buyer’s Country

Inland Loading Inland Unloading
Loading Transportation International Unloading
Trade Haulage Documentation Export Goods at Cargo Import Haulage Goods at
Goods on Equipment Freight (Main Goods at
Term (pre- Fees Charges Carrier’s Insurance Duties (on- Buyer’s
Truck Fees carriage) Terminal
carriage) Facility carriage) Facility
1
EXW buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer buyer
7 7 1
FAS seller seller Seller Seller buyer buyer buyer buyer buyer buyer buyer
7 7 3 1
FOB seller seller Seller Seller Seller buyer buyer buyer buyer buyer buyer
5 7 7 1
FCA seller seller Seller Seller buyer buyer buyer buyer buyer buyer buyer
6 7 7 1
FCA seller seller Seller Seller buyer buyer buyer buyer buyer buyer buyer
1 2
CFR seller seller seller seller seller seller seller Seller buyer buyer buyer
2
CIF seller seller seller seller seller seller seller seller Seller buyer buyer buyer
1
CPT seller seller seller seller seller seller seller seller buyer buyer buyer
CIP seller seller seller seller seller seller seller seller seller buyer buyer buyer
1
DES seller seller seller seller seller seller seller buyer buyer buyer buyer
1
DEQ seller seller seller seller seller seller seller seller buyer buyer buyer
1
DDU seller seller seller seller seller seller seller seller buyer buyer buyer
1 4
DDP seller seller seller seller seller seller seller seller seller Seller buyer
1 4
DFA seller seller seller seller seller seller Seller buyer buyer buyer buyer
1. It is better to state who will pay for the insurance in quote or contract between seller and buyer.
2. It is best to look to the carrier’s quotation, carrier contract, and terms and conditions of the bill of lading to determine who will be billed for off-loading charges. Carriers often include the off-
loading charges as a part of the ocean freight charges, thus the seller (shipper) is typically responsible for this cost.
3. Seller and buyer are to be guided by practices at port of loading.
4. The seller pays to the agreed delivery point.
5. This depicts costs that will be paid by the seller if the term is “FCA seller’s facility.”
6. This depicts costs that will be paid by the seller if the term is “FCA a named consolidator, city, state, country.”
7. 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, FOB, & FCA best to
include it in contract.
Based on Incoterms 2000, ICC Official Rules for the Interpretation of Trade Terms, International Chamber of Commerce and a Guide to Incoterms 2000, International Chamber of Commerce,
reference specifically p. 19, 99, 100.
22
CHAPTER III: Freight Forwarders & Insurance
Once the company has made the sale, it must make certain that merchandise conforming
to the terms of the contract is sent to, and arrives at, the point at which the exporter’s
responsibility for delivery is completed. This process involves correct packing,
transportation and related services. Keep in mind that these necessary steps entail
additional costs that your company has to factor in the final price.
A. 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. The basic factors to consider are:
1. Origin and destination of goods

2. Volume to be shipped per month and per year
3. Transit time required
4. Type of equipment needed, and where it will be loaded
5. Weight per shipment
6. 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, carrier, and trans-loading
facilities.
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. They can also provide guidance with regards to appropriate
packaging of goods, assistance in obtaining necessary documents and many others. Other
services provided by freight forwarders depend on the needs of the customers. They might
include:
1. Identifying and negotiating freight rates

2. Selecting carriers that meet the shipper’s criteria for transit time, price, service and
quality
3. Scheduling equipment positioning and delivery of the cargo to the international
carrier
4. Utilizing its system to monitor the delivery of goods
5. Preparing documents for export clearance from Rwanda
When the exporter’s selects the freight forwarder, he becomes your ally. Selecting a
freight forwarder is similar to selecting any other vendor. Many times an exporter new to
23
the international marketplace will choose a freight forwarder through default instead of
meticulously evaluating his capacities. This could turn into a major mistake. RIEPA
advises Rwandan Exporters to ask professional freight forwarding firms for the following
information:
• Trade References
• Profile of services
• List of Offices, both domestic and foreign
• Operating hours and after hours phone numbers
• Insurance coverage for goods in their possession, any limited liability clauses, 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, to reviewing the affiliations and capabilities of a forwarder, it is often

worthwhile contacting current customers of the freight forwarder.
Everything is negotiable is a phrase that an experienced exporter might use when

selecting freight forwarders and other vendors. Costs associated with shipping goods from
Rwanda might include but are not limited to:
¾ Export Packaging: specific labeling, identifying marks in language of buying

country
¾ Loading: cost of loading container etc...
¾ Inspections: an inspection of the goods when required by the importing country
¾ Inland haulage: delivery by truck or rail to the pier, unloading and reloading costs
in case of multimodal transportation, transfer cost to an export container if
delivered as LCL (less than container load).
¾ Port warehousing: storage at the terminal or transit terminal for any time while
waiting for vessel, export permits or docs, trans-loading facility charges.
¾ Terminal Charges
24
The following information was obtained from SDV TRANSAMI a clearing agency with
offices in Kigali, Rwanda; they charge the following price per container for 21 pleats:
Product Land Ocean Air Observation

Tea Us $110 It depends on Us $7 per Tea is sold at
(FOT) 1 buyer (importer) Kg Mombassa Auction,
that is why they use
FOT instead of FOB
Minerals Us $135 It depends on Us $7 per These prices can be
(FOB) 2 buyer (importer) Kg reduced if quantity
become big
Coffee Us $115 It depends on Us $7 per These prices can be
(FOB) buyer (importer) Kg reduced if quantity
become big
Personal Us $120 Depends on Us $7 per These prices can be
package (FOT) destination Kg reduced if quantity
become big
Please note that, the calculation of transport costs varies from one clearing agency to the
other and is always negotiable!
- Full 40ft container from Kigali----Mombassa costs around $4000.
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.
B. Export Trade Insurance
Agency for Trade Insurance in Africa; www.africa-eca.com/products.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, Malawi, Rwanda, Kenya, Tanzania, Uganda, and
Zambia).
Regarding Export Facilities, goods that are exportable by a country must be produced
locally.
1
Free on Track
2
Free on Board
25
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 0.2% 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. These include
SONARWA, SORAS, COGEAR and CORAR which offer various types of insurance
including insurance on export products and transactions. The insurance premiums are
calculated as a percentage of the value of goods. For more details please contact them at:
• COGEAR: BP: 2753; Kigali, RW. Tel: (250) 576041/52

• CORAR: BP: 3869; Kigali, RW. Tel: (250) 501210
• SONARWA: Tel (250) 572101/2/3/4; FAX: (250) 572052
• SORAS: BP: 924 Kigali, Tel: (250) 573712
Sources:
-US Department of Commerce, www.commerce.gov
- [Electronic Source]: Agency for Trade Insurance in Africa; www.africa-eca.com/products.asp
26
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. In brief, the seller is reluctant to part with its
goods before getting payment, while the buyer would prefer to receive and examine the
goods before making payment, 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”, we
advise exporters in Rwanda to keep a file of information on the buyer’s country and
conduct credit checks on your customers.
A. 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. 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. 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. These factors make sell on open account relatively unattractive for the
prospective sellers. The issue at hand is that the seller loses control of the goods
without a guarantee that payment will be made. To use this form of payment there
must be a large degree of trust between the parties. A dishonest buyer may delay payment
or use its control of the goods to renegotiate the price terms of the contract, particularly in
the case of merchandise that does not sell as well as originally expected. In the event of
the buyer’s bankruptcy, it is unlikely that the seller would have a security interest in the
goods. Even if payment is made as provided in the contract, the seller faces the
opportunity cost of waiting for his money.
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. Always be sure
to specify the date on which payment period commences. Open account agreements
should specify that payment is due net “XX” days of the ocean bill of lading date.
B. Cash in Advance
In this form of payment, the buyer provides payment before the goods are shipped. After
receipt of payment, the seller ships the goods along with the documents that the buyer will
need to take possession. In general, buyers dislike this system. The primary situation for
cash in advance arises when the buyer is a credit risk, and is unable to qualify for more
favorable forms of payments.
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C. Letters of Credit
Letters of credit are wonderful instruments used to reduce credit risk to exporters in both
domestic and international sales arrangements. By having a bank issue a letter of credit, in
essence, one is substituting the bank's credit worthiness for that of the customer. A
commercial letter of credit is a contractual agreement between a bank, known as the
issuing bank, on behalf of one of its customers, authorizing another bank, known as the
advising or confirming bank, to make payment to the beneficiary. The issuing bank, on
the request of its customer, opens the letter of credit. The issuing bank makes a
commitment to honor drawings made under the credit. The beneficiary is normally the
provider of goods and/or services. Essentially, the issuing bank replaces the bank's
customer as the payee.
There are two basic forms of letters of credit: Standby and Documentary. Documentary
letters of credit can be either Revocable or Irrevocable, although the first is extremely
rare. Irrevocable letters of credit can be Confirmed or Not Confirmed. Each type of credit
has advantages and disadvantages for the buyer and for the seller. Charges for each type
will also vary. However, the more the banks assume risk by guaranteeing payment, the
more they will charge for providing the service.
C1. Documentary Revocable & Irrevocable Letter of Credit
Revocable credits may be modified or even canceled by the buyer without notice to the
seller. Therefore, they are generally unacceptable to the seller.
Irrevocable credits may not be modified or canceled by the buyer. This is the most
common form of credit used in international trade. 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. Changes in the credit must be approved by both the buyer and the
seller. If the documentary letter of credit does not mention whether it is revocable or
irrevocable, it automatically defaults to irrevocable.
D. Special letters of credit

D1. Back-to-Back Letter of Credit
This is a new letter of credit opened based on an already existing, nontransferable credit
used as collateral. Traders often use back-to-back arrangements to pay the ultimate
supplier. A trader receives a letter of credit from the buyer and then opens another letter
of credit in favor of the supplier. The first letter of credit serves as collateral for the
second credit.
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D2. Usance (Deferred Payment) & Revolving Letter of Credit
In Usance Letters of Credit, the buyer accepts the documents related to the letter of credit
and agrees to pay the issuing bank after a fixed period. This credit gives the buyer a grace
period for payment.
With a Revolving Letter of Credit, the issuing bank restores the credit to its original
amount once it has been used or drawn down. Usually, these arrangements limit the
number of times the buyer may draw down its line over a predetermined period.
D3. 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, usually the ultimate supplier of the goods. The
letter of credit must clearly state that it is transferable for it to be considered as such. This
is a common financing tactic for middlemen and is common in East Asia and some parts
of Africa.
E. Letter of Credit Application

The following information should be addressed when establishing a letter of credit.
1. Beneficiary
The Exporter should provide to the buyer its full corporate name and correct address. A
simple mistake here may translate to inconsistent or improper documentation at the other
end.
2. Amount
The Exporter should state the actual amount of the letter of credit. One can request a
maximum amount when there is doubt as to the actual count or quantity of the goods.
Another option is to use words like "approximate", "circa", or "about" to indicate an
acceptable 10 % plus or minus from the stated amount. For consistency, if you use this
wording you will need to use it also in connection with the quantity.
3. Validity
The seller will need time to ship and to prepare all the necessary documents. Therefore,
the seller should ensure that the validity and period for document presentation after the
shipment of the goods is long enough.
4. Seller's Bank
The seller should list its advising bank as well as a reimbursing bank if applicable. The
reimbursing bank is the local bank appointed by the issuing bank as the disbursing bank.
29
5. Type of Payment Availability
The buyer and seller may agree to use sight drafts, time drafts, or some sort of deferred
payment mechanism.
6. Desired Documents
The buyer specifies the necessary documents. Buyers can list, for example, a bill of
lading, a commercial invoice, a certificate of origin, certificates of analysis, etc. The seller
must agree to all documentary requirements or suggest an amendment to the letter of
credit.
7. Notify Address
This is the address to notify upon the imminent arrival of goods at the port or airport of
destination. A notification listing damaged goods is also sent to this address, if applicable.
8. Description of Goods
The seller should provide a short and precise description of the goods as well as the
quantity involved. Note the comments in step #2 above concerning approximate amounts.
9. Confirmation Order
With international arrangements, the seller may wish to confirm the letter of credit with a
bank in its country.
E1. 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). These rules are called the Uniform Customs
and Practice for Documentary Credits (UCP) and are contained in ICC Publication No.
500. The following is the basic set of steps used in a letter of credit transaction. Specific
letter of credit transactions follow somewhat different procedures.
1. After the buyer and seller agree on the terms of a sale, the buyer arranges for his bank
to open a letter of credit in favor of the seller. 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.
2. The buyer's issuing bank prepares the letter of credit, including all of the buyer's
instructions to the seller concerning shipment and required documentation.
3. The buyer's bank sends the letter of credit to the seller's advising bank.
4. The seller's advising bank forwards the letter of credit to the seller.
30
5. The seller carefully reviews all conditions stipulated in the letter of credit. If the seller
cannot comply with any of the provisions, it will ask the buyer to amend the letter of
credit.
6. After final terms are agreed upon, the seller ships the goods to the appropriate port or
location.
7. After shipping the goods, the seller obtains the required documents. Please note that the
seller may have to obtain some documents prior to shipment.
8. The seller presents the documents to its advising bank along with a draft for payment.
9. The seller's advising bank reviews the documents. If they are in order, it will forward
them to the buyer's issuing bank. If a confirmed letter of credit, the advising bank will pay
the seller (cash or a bankers' acceptance).
10. Once the buyer's issuing bank receives and reviews the documents, it either (1) pays if
there are no discrepancies; or (2) forwards the documents to the buyer if there are
discrepancies for its review and approval.
The wording in a letter of credit should be simple, but specific. The more detailed an L/C
is, the more likely the seller will reject it as too difficult to fulfill. At the same time, the
buyer will wish to define in detail what it is paying for. In choosing which type to open
both the seller and the buyer should consider the generally accepted payment processes in
each country, the value and demand for the goods, and the reputation of the buyer and
seller.
E2. Documents
In specifying required documents, it is very important to include those required for

customs and those reflecting the agreement reached between the buyer and the seller.
Required documents usually include the bill of lading, a commercial and/or consular
invoice, the bill of lading, the certificate of origin, and the insurance document. Other
documents required may be an inspection certificate, shipping information, a confirmation
from the shipping company of the state of its ship, and a confirmation from the forwarder
that the goods are accompanied by a certificate of origin. Prices should be stated in the
currency of the letter of credit and documents should in the same language as the letter of
credit.
E3. Modifying a Letter of Credit
For the seller to change the terms noted on an irrevocable letter of credit, it must request
an amendment from the buyer. The amendment process is as follows:
31
1. The seller requests a modification or amendment of questionable terms in the letter
of credit;
2. If the buyer and issuing bank agree to the changes, the issuing bank will change the
letter of credit;
3. The buyer's issuing bank notifies the seller's advising bank of the amendment; and
4. The seller's advising bank notifies the seller of the amendment. Tips for Buyers and
Sellers
E5. Rwandan Exporter Checklist
1. Before signing a sales contract, the exporter should make inquiries about the buyer's
creditworthiness and business practices. The seller's bank will generally assist in this
investigation.
2. In many cases, the issuing bank will specify the advising and/or confirming bank.
These designations are usually based on the issuing bank's established correspondent
relationships. The seller should ensure that the advising/confirming bank is a financially
sound institution.
3. The seller should confirm the good standing of the buyer's issuing bank if the letter of
credit is unconfirmed.
4. For confirmed letters of credit, the seller's advising bank should be willing to confirm
the letter of credit issued by the buyer's bank. If the advising bank refuses to do so, the
seller should request another issuing bank as the current bank may be or is in the process
of becoming insolvent.
5. The seller should carefully review the letter of credit to ensure its conditions can be
met. All documents must conform to the terms of the letter of credit. The seller must
comply with every detail of the letter of credit specifications; otherwise the security given
by the credit is lost.
6. The seller should ensure that the letter of credit is irrevocable.
7. If amendments are necessary, the seller should contact the buyer immediately so that
the buyer can instruct the issuing bank to make the necessary changes quickly. The seller
should keep the letter of credit's expiration date in mind throughout the amendment
process.
8. 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. Typical insurance coverage is for CIF (cost, insurance and freight) often the value
of the goods plus about 10 percent.
32
9. The seller must ensure that the goods match the description in the letter of credit and
the invoice description.
10. The seller should be familiar with foreign exchange limitations in the buyer's country
that could hinder payment procedures.
E6. 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 may find these terms difficult or impossible to fulfill and, either tries to
fulfill them and fails, or asks the buyer to amend to the letter of credit. As most letters of
credit are irrevocable, amendments may at times be difficult since both the buyer and the
seller must agree.
Rwandan Exporters may encounter one or more of the following problems:
• The shipment schedule cannot be met;

• The stipulations concerning freight costs are unacceptable;
• The price becomes too low due to exchange rates fluctuations;
• The quantity of product ordered is not the expected amount;
• The description of product is either insufficient or too detailed; and,
• The stipulated documents are difficult or impossible to obtain.
Even when sellers accept the terms of a letter of credit, problems often arise late in the
process. When this occurs, the buyer's and seller's banks will try to negotiate any
differences. In some cases, the seller can correct the documents and present them within
the time specified in the letter of credit. If the documents cannot be corrected, the advising
bank will ask the issuing bank to accept the documents despite the discrepancies found. It
is important to note that, if the documents are not in accord with the specifications of the
letter of credit, the buyer's issuing bank is no longer obligated to pay.
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.
33
SAMPLE LETTER OF CREDIT
34
List of Major Commercial Banks in Rwanda:
BANKS Sectors of Intervention Financing Items Contact Details

Project Studies, Training,
Trade, Craft Industry, Construction,
Constructions, Agri- Infrastructure, Equipment, BP. 331 Kigali. Tel: (250)
BACAR business Working Capital etc... 574456
Services (Business & Project Studies, Training,
Others) Industry and Construction, BP. 1983 Kigali, Tel: (250)
Craft, Constructions, Infrastructure, Equipment, 503344;
COGUEBANQUE Agriculture and livestock Working Capital etc... coguebanque@twanda1.com
Services (Business & Project Studies, Training,
Others) Industry and Construction,
Craft, Constructions, Infrastructure, Equipment, BP. 3268 Kigali, Tel: (250)
BCDI Agriculture and livestock Working Capital etc 574143; info@bcdi.co.rw
Trade, Restaurants and
Hotels, Public Works and Construction,
Buildings, Manufacturing Infrastructure Equipment, BP. 175 Kigali, Tel: (250)
BK Industries Working Capital, etc... 573100
Services ( Trade, Hotel BP. 354 Kigali, Tel: (250)
Business Property), Construction, 575591; www.bcr-
BCR Industries, Agribusiness Infrastructure rwanda.com
Business, Import &
Export, Public Works and
Building, Manufacturing Buildings, Constructions,
Industries, beverages Infrastructure, BP. 2059 Kigali, Tel: (250)
and food products, Equipments, Working 575763
BANCOR Restaurants and Hotels Capital www.bancor.co.rw
Source:
-U.S Department of Commerce, International Trade Administration; www.exportassistance.com
- [Electronic Source]; www.bis.doc.gov
-Exporting: Regulations, Documentation, Procedures
- [Electronic Source]; www.ce-marking.org
-“Guide on Sources and Conditions for Financing”; CAPMER & RIEPA
35
Chapter V: Trade Agreements, Export Documentation & Controls
A. 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'. With its 20 member states, 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. Its area is impressive on the map of the African
Continent and its achievements to date have been significant.
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. 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. Articles 71of the treaty further calls for such trade documents to be
designed and standardized in accordance with internationally accepted standards,
practices and guidelines and to be adaptable for possible use in computer and other
automatic programming systems. 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.comesa.int
African Growth and Opportunity Act
AGOA authorizes the President to provide duty-free treatment under GSP for any article,
after the U.S. Trade Representative (USTR) and the U.S. International Trade Commission
(USITC) have determined that the article is not import sensitive when imported from
African countries. On December 21, 2000, the President extended duty free treatment
under GSP to AGOA eligible countries for more than 1,800 tariff line items in addition to
the standard GSP list of approximately 4,600 items available to non-AGOA GSP
beneficiary countries. The additional GSP line items which include such previously
excluded items as footwear, luggage, handbags, watches, and flatware were implemented
after an extensive process of public comment and review.
AGOA extends GSP for eligible Sub-Saharan African beneficiaries until September 30,
2015. Sub-Saharan African beneficiary countries are also exempted from competitive
need limitations which cap the GSP benefits available to beneficiaries in other regions.
http://www.agoa.gov/eligibility/product_eligibility.html Check this site for your product

eligibility requirements under the AGOA agreement.
36
Generalized Systems of Preferences
The U.S. Generalized System of Preferences (GSP), a program designed to promote

economic growth in the developing world, provides preferential duty-free treatment for
3,400 products from 136 designated beneficiary countries and territories. The GSP
program was instituted on January 1, 1976, and authorized under the Trade Act of 1974
(19 USC 2461 et seq.) for a ten year period. It has been renewed periodically since then,
most recently in 2002, when President Bush signed legislation that reauthorized the GSP
program through 2006.
http://www.ustr.gov/assets/Trade_Development/Preference_Programs/GSP/asset_upload_
file890_8359.pdf Generalized Systems of Preferences Guidebook.
African Caribbean Pacific- European Union Agreement
Additional opportunities exist for Rwandan exporters under the ACP-EU trade agreement.
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.europa.eu/trade/issues/global/development/thd_en.htm
The ACP-EU online export help desk is a user friendly website which provides services
for exporters, importers, trade associations and governments. 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;
• Information of EU preferential import regimes benefiting developing countries;
• Trade data for the EU and its individual member states;
• 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, with the exception of
armaments. EBA entered into force on 5 March 2001. The aim of the scheme is to
37
encourage the development of the world's poorest countries. Given its LDC status,
Rwandan exports are eligible to enter EU member states.
However, Rwandan exporters must take into account the fact that there are transitional
arrangements for bananas, sugar and rice until January 2006, July 2009 and September
2009 respectively. Only imports of fresh bananas, rice and sugar are not fully liberalized
immediately. Duties on those products will be gradually reduced until duty free access
will be granted for all. In the meantime, there will be duty free tariff quotas for rice,
sugar and banana. 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. Therefore,
the date of expiry of Council Regulation (EC) No 2501/2001 does not apply to its EBA
provisions.
A great deal of information on importing requirements, sectoral issues, bilateral trade as

well as rules can be found on the following website:
http://ec.europa.eu/trade/issues/global/gsp/eba/index_en.htm
38
International trade is conducted based on terms and conditions set forth in documents.
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. We strongly advise Rwandan exporters to develop an
inventory of their export processes in preparation for creating an “Export Management
System”
B. Bill of Lading
Incoterms 2000 has no bearing on the passage of title to the goods from the seller to the
buyer. Rather, 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. 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.
There are various types of bill of lading, whose names reflect their functions:
1) The inland bill of lading issued for domestic transportation from the
shipment’s point to the international carrier.
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. First, it is a contract for the carriage of
goods between the shipper and the transportation company. In addition, it serves as a
receipt, issued by the carrier upon taking possession of the goods. It may also serve as a
document of title. 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”.
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. Multiple originals are generated usually three of ocean bill of lading and three
marked issuing carrier for AWB.
Regardless of the type of bill of lading, Rwandan exporters should always ensure that it
states the number of packages, the description of the goods, and the metric weight and
cubic measure. In this regard, the bill serves as the carrier’s acknowledgement that certain
specified merchandise was handed over for transportation.
39
Inland bill of lading: In general cases under an inland bill of lading, the shipments move
under contract and individually negotiable rates. Unlike the AWB bill of lading and
Ocean bill of lading, the inland bill of lading may not have statements regarding the
carrier’s limited liability in the language of the document. This statement is usually
included in the carrier’s tariff.
Airway Bill of lading: The AWB is the equivalent of a bill of lading used in air transport.
The main difference is that the waybill cannot be negotiable. In other words, it cannot be
consigned “to order of shipper”. Under an open account or cash in advance the consignee
is the buyer or their selected representative.
Ocean Bill of lading: This bill of lading authorizes the holder or another party to take
possession of the good. 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.
Find attached in the next page a copy of a sample bill of lading from SDV TRANSAMI,
an Indian freight forwarding company operating in Kigali, Rwanda.
40
Shipper Country of origin Bill of Lading N°
TVS MOTOR COMPANY LIMITED RWA2925
P.O.BOX 4, HARITA HOSUR 635 109, F/Agent Name & Ref.
TAMIL NADU, INDIA
Consignee (if to order so indicate) CARRIER
TO ORDER OF SAMEER HUSSEIN FREIGHT AFRICA
P.O.BOX 238
KIGALI, RWANDA
Oeyvaersbosch 10/4
2630 AAARTSELAAR – BELGIUM
Notify party (No claim shall attach the file to notify) Tel. 32-3- 877 39 34
Fax 32-3-877 39 22
SAME AS CONSIGNEE E-mail: mail@freightafrica.be
Web : www.freightafrica.be
BTW/TVA : BE 0449.508.094
RPR Antwerpen
Lic. N°: 1917-001
Fortis Bank nv: 293-0407982-55
Place of receipt Port of Loading
CHENNAI
Vessel Port of discharge Place of delivery No. of Bills of Lading
SL EXPRESS 0623 DAR ES SALAAM FOT KIGALI 3/THREE
Marks & Numbers No. of Pkgs. or Description of Goods & Pkgs Gross Measurement
shipping units weight
WFHU5074854 1X40’ HC CONTAINER SAID TO CONTAIN: GROSS
SEAL AE0223287 129 PACKAGES AS PER PROFORMA INVOICE 16105 KGS
NETT
97 NOS WOODEN CRATE 11691 KGS
TVS VICTOR GLX 125 CC M/CYCLES
29 NOS CARTON BOX
MARKS: HEAD LAMP REMOVED VEHICULES AND
SAMER PACKED
C/NO. 1-97 SEPARETLY 97 NOS INV. NO 100401694
4/8/2006 SB 2413811/05.08.2006
SHIPPED ON BOARD, 03/10/2006
SHIPPERS LOAD, STOW, COUNT AND WEIGHT

CONTAINER STUFFED AND SEALED BY
SHIPPER
AND QUALITY, QUALITY AND CONTENTS
UNKNOWN AND NOT VERIFIED OR
CONTROLLED
BY THE CARRIER
Freight Details, charges etc: ORIGINAL
RECEIVED by the carrier the goods as specified above in apparent

good order and condition unless otherwise stated, to be transported
FREIGHT COLLECT 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.
The particulars given above as stated by the shipper and the
weight, measure, quantity, condition, contents and value of the
Goods are unknown to the Carrier.
In WITNESS whereof one (1) original Bill of Lading has been signed
JURISDICTION AND LAW CLAUSE if not otherwise stated above, the same being accomplished the
other(s), if any, to be void. If required by the carrier one (1) original
Bill of lading must be surrendered duly endorsed in the exchange
The contract evidenced by or contained in this Bill of Lading is governed by the for the goods or delivery order.
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 AARTELAAR, 03/10/2006
the court of the place where the defendant has his registered office, which for Place and date of issue --------------------------------------
the carrier is Antwerp, and then in accordance with the Law of that Court. Signed on behalf of the Carrier:
FREIGHT AFRICA NV
By------------------------------------------------------------------
Sample Bill of Lading Not Negotiable Unless Consigned to order
41
C. Commercial Invoice
A commercial invoice records the essential aspects of sales transaction. It serves a

number of purposes. First, it is evidence of the terms of the commercial
transaction between buyer and seller. Second, it must be presented to the bank to
collect payment. Rwandan exporters should include in their commercial invoices
an itemized list of goods shipped. At minimum, the commercial invoice should
include the following information:
The port entry to which the merchandise is destined

The time when, 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, insurance, commission etc...)
All rebates and drawbacks on goods
The country of origin
Ultimately, Rwandan exporters should ensure that their offers mirror the buyer’s
purchase order to avoid dispute between the two.
Most countries require the data identified above. However, some countries have
differing requirements for information commercial invoices covering goods
imported into their country.
Please find attached on the next page a copy of a sample commercial invoice.
Please note that there are no uniform ways of writing commercial invoices. The
sample should only serve as guide!
42
Sample Commercial Invoice
43
D. Certificate of Origin
The certificate of origin is a document certifying the country of origin of particular

goods. Certificate of origin is a requirement for any importing country, especially
in transactions where there are trade agreements. Importers often require that
Certificate of origin be signed a representative or government or chamber of
commerce.
Virtually all goods exported from Rwanda require Certificate of origin. The format
for attesting to the origin of merchandiser depends on the exporting and importing
country. Some countries for example require a declaration of origin on the
commercial invoice. On the other hand, Rwanda requires a separate Certificate of
origin prepared by the exporter and presented by the importer at the time of entry
for customs clearance.
Three certificates of origin are particularly relevant for Rwandan Exporters; these
include COMESA, EU under the “Certificat de Circulation des Marchandises”,
and AGOA under the Generalized Systems of Preferences. In the back of each of
the application exporters can find relevant information on product requirements,
value content requirements and importing requirements.
Please find attached original application forms of AGOA, Rwanda-EU and

COMESA Certificate of origins. These application forms can be obtained at the
Customs Department in Gikondo.
44
45
46
47
E. Export Quality Controls
The Rwandan Bureau of Standards promotes compliance to export standards through

quality control and certification of export commodities. The implementation of these
services is based on the kind of product standard to be exported and the requirements of
the importing market.
STEPS TO IMPLEMENT EXPORT QUALITY COMPLIANCE
1. Request for certification
An exporter can request for certification at the Rwanda Bureau of Standards in writing.
The company must mention;
• The product
• The standards to be complied with
• The importing market receiving the products
2. Standards compliance
National Standards
Exports going out of Rwanda have to comply with Rwanda national standards. The
products defined by exporter will be assessed against Rwanda standards. In cases where a
national standard is not required for certification, the market standards will be used
instead.
Import Market Standards

RBS possesses a National Enquiry Point (NEP). This is an office whose responsibility is
to gather export standards requirements for national use. The NEP Bureau will contact
relevant offices in the importing country to obtain the appropriate standards requirement
for a given product.
3. Conformity Assessment
Inspections
The product as well as its production process, handling and environmental impact will be
inspected. The inspection process will cover all the steps in the making of the final
product to be exported.
Sampling
Sampling is done on the particular consignment that is to be shipped. The samples will be
properly handled and submitted to the testing laboratories. The samples taken will be
matched in reference to the batch or lot numbers.
48
In other cases, sampling can also be done during production and samples may be taken
from different points for the purpose of quality control. Depending on the production
process and possible source of contamination, samples may be taken from production line,
personnel (to determine health status), environment (soils, water, and air), and inputs.
Testing
RBS possesses many laboratories that test and guarantee the quality of the tested products.
The test certificate reflects the quality status of the product that was tested.
Issuing the certificate
Both inspection and test reports will indicate the status o the quality conformity of the
product consignment. Thereafter, a certificate will issued when compliance with all
product requirements is shown.
4. Types of certification
• Sanitary and Phytosanitary Certification
• Organic Certification
• Quality conformity certification
• Certificate of origin
• Quality mark (in case required for export purposes)
5. Certification Fees
The exporter will be required to pay a fee for the services provided. The fee is calculated
on a case by case basis. The factors used in the calculation of the fee include;
• Size of production
• Duration of certification
• Number of samples to be tested
• Parameters to be tested
7. Violations
Certificates are considered violated by an exporter when;

• 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
8. Penalties
The penalties due for the violations mentioned above may include;
• 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, Tea, Mining, Leather & Skins, Fruits, Flowers and
Vegetables).
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
PRODUCT
Document Requirements
Certificate of Certificate Phytosanitary Export Bill of lading Commerci Warehouse Export customs EUR1/ AGOA/ Total
origin of quality Certificate Déclaration al Invoice Certificate declaration form COMESA
Form certificate
Coffee Service provider OCIR-CAFÉ OCIR- MINAGRI Commercial Transporter exporter OCIR- Export Unit-Customs Export Unit-
CAFÉ Bank CAFE Customs
Average time for 0.5 day 2 hours 1 day for re- 0.5 day immediate 1day 1 hours The Export Unit Issue Minimum 1 Minimum = 4
service delivery export the EUR1, COMESA day days & 3 hrs
First time & AGOA Certificates Maximum 2 Maximum =
exporting, it days 6 days & 3
vary from hrs
product to
1
product
Service Costs in The cost is The cost is 200rwf per unit ≤ 7 400 No charges No charge The cost is No charge EUR1= RFW
RWF included in included in included in 2,000 The cost
the 3% of fob the 3% of the 3% of COMESA= varies
value fob value fob value RFW 1,000 depend on
RFW 11/Kg AGOA= RWF the quantity
for 500 & the market
pesticides
Signature/ 2 : OCIR- 2 for OCIR- 1 for MINAGRI 3 : 2 for 2: 1for 1 for 1 for OCIR- 4 :3 for customs and N/A 16
Stamp CAFÉ (1for CAFÉ (1 for (RADA) bank and transporter & 1 exporter CAFE 1 for the transporter signatures
compliance D.G & 1 for D.G and 1 other 1 for for Managing
Customs for Quality exporter warehouse of
Officer) Insurance exporter at
Director) Mombassa port
Stamp motives To certify the To certify To show that For follow up To show that the To show For For exporter to show N/A
origin of the quality the product of transfer of product has that the acquiring that the product has
product hasn’t any currency arrived at products the export been exported
problem destination and have been declaration For Customs:
for paying the ordered. It certificate validation (reception),
transporter when is the apurment (manual
the exporter conditional recording) and
receive that for to verification (to
document signed receive the approve the veracity
by his Managing Export of information on the
warehouse Declaration documents attached)
1
It depends on the requirements furnished by the exporter’s buyer. The MINAGRI (RADA) fist check if the exporter’s products meet the requirements of the importer before issuing the
certificate to the exporter
51
PRODUCT Certificate Certificate Phytosanitary Export Bill of Commerci Warehous Export customs EUR1/ AGOA/ Total
of origin of quality Certificate Déclarati lading al Invoice e declaration form COMESA certificate
on Form Certificate
Tea Service OCIR-THE N/A N/A Commerc Transporter exporter N/A Export Unit- Export Unit-Customs
provider ial Bank Customs
Average time 0.5 day N/A N/A 0.5 day immediate immediate N/A The Export Unit Minimum 1 day Minimum = 2
for service Issue the EUR1, Maximum 2 days days
delivery COMESA & AGOA Maximum = 3
Certificates days
Service Costs Not exist N/A N/A ≤ 7 400 No charges No charge N/A No charge EUR1= RFW 2,000
in RWF COMESA= RFW 1,000
AGOA= RWF 500
Signature/Stam 1 for N/A N/A 3 : 2 for 1for 1 for N/A 4 :3 for customs N/A 11 signatures
p compliance OCIR-THE bank and transporter exporter and 1 for the
(Trading other 1 transporter
Manager) for
exporter
Stamp motives For follow
up of
transfer
of
currency
2
Mining Service MINICOM Exporter N/A Commerc Transporter exporter N/A Export Unit- Export Unit-Customs
provider ial Bank Customs
Average time 0.5 day immediate N/A 0.5 day immediate immediate N/A The Export Unit Minimum 1 day Minimum = 2
for service Issue the EUR1, Maximum 2 days days
delivery COMESA & AGOA Maximum = 3
Certificates days
Service Costs RWF 3000 No charge N/A ≤ 7 400 No charges No charge N/A No charge EUR1= RFW 2,000
in RWF COMESA= RFW 1,000
AGOA= RWF 500
Signature/Stam 2: 1 for 1 for exporter N/A 3 : 2 for 1for 1 for N/A 8 signatures
p compliance MINICOM, bank and transporter exporter
1 for other 1
exporter for
exporter
Stamp motives To certify the For follow

quality up of
transfer
of
currency
2
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.
52
PRODUCT Certificate Certificate of Phytosanitary Export Bill of Commercial Warehous Export EUR1/ AGOA/ Total
of origin quality Certificate Déclaration Lading Invoice e customs COMESA
Form Certificate declaration certificate
form
3
Fruits, Service MINICOM Not delivered in MINAGRI Commercial Transporter exporter N/A Export Unit- Export Unit-
Flowers & provider Rwanda. This is Bank Customs Customs
Vegetables a beg problem
to export in UK,
Germany and in
Holland
Average 0.5 day N/A 1 day for re- 0.5 days immediate immediate N/A The Export Unit Minimum 1 day Minimum =
export Issue the EUR1, Maximum 2 days 3 days
First time COMESA & Maximum
exporting, it vary AGOA = 4 days
from product to Certificates
1
product
Service RWF 3000 N/A 200 rwf 2500rwf No charge No charge N/A No charge EUR1= RFW
Costs in 2,000
RWF COMESA= RFW
1,000
AGOA= RWF 500
Signature/ 2: 1 for N/A 1 for MINAGRI 1for 1 for exporter N/A N/A 1for customs 6
Stamp MINICOM, (RADA) transporter signatures
compliance 1 for
exporter
Stamp N/A Permit the N/A N/A Permit to export in
motives client to EUR zone on free
clear its custom duty
product
Leather & Service Export N/A MINAGRI Commercial Transporter exporter N/A Export Unit- Export Unit-
Skins provider Unit Bank Customs Customs
Customs
Average 0.5 day N/A 2 days 0.5 day immediate immediate N/A The Export Unit Minimum 1 day Minimum =
time for Issue the EUR1, Maximum 2 days 4days
service COMESA & Maximum
delivery AGOA = 5days
Certificates
Service Fees N/A No charge ≤ 7 400 No charge No charge N/A No charge EUR1= RFW
Costs in depending 2,000
RWF of the COMESA= RFW
Certificate 1,000
AGOA= RWF 500
Signature 2 for N/A 1 for MINAGRI 3 : 1 for 1for 1 for exporter 7
Stamp custom (RARDA) exporter & 2 transporter signatures
compliance for Bank for
to validate the
License
Stamp Permit to export in
motives EUR zone on free
custom duty
2
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
53
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
Value in million $
60 58
50 45
38
40 35 34
38 43 28 27
30 23 20 38
20 17 15
10 15
0
91
92
93
94
95
96
97
98
99
00
01
02
03
04
05
19
19
19
19
19
19
19
19
19
20
20
20
20
20
20
Year
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.
54
1. New Strategy for Coffee
In October 2002, the Rwandan Government adopted a policy of migrating away from
ordinary unwashed coffee to high quality and specialty coffee. The strategy envisions that
Rwanda will export approximately 65% high quality fully washed coffee by 2010, with
the balance in ordinary and standard coffee. The main motivation for this move is to
increase the revenues and profitability of the coffee industry. Government, international
donors, and the private sector are all investing heavily in the industry to maximize its
chances for success. In 2005, OCIR Café, the parastatal coffee company, registered
18,000 tons of coffee and a corresponding increase in quality through value addition
activities. Fully washed coffee earned $2.9 per kilo in 2005 against $1.25 for just watched
coffee. The long-term strategy is to raise the quantity of high quality fully washed coffee
to 28,000 tons by 2010. The number of washing stations has gone up by leaps and bounds
going from a meager 13 in 2003 to 79 in 2005. The total is expected to increase to 140 by
2008.
The national market in Rwanda is insignificant. Less than 1% of Rwandan coffee is

roasted and consumed locally. However, the international market, especially for high
quality coffees provides huge opportunities. While the overall market is predicted to
grow at less than 1% per annum between 2000 and 2005, the high quality segment is
expected to grow at a healthy 7% per year. In addition, 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.
2. Export Opportunities
Currently, most coffee growers are producing unwashed, commodity coffee.

Opportunities exist for investing in the development of fully washed coffee in Rwanda.
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. Washing stations are essential for the first processing step and
are essentially the “entry ticket” to the high-quality and specialty markets. Average
investment for a washing station of 200 tons capacity is approximately US $150,000.
The government and donors are beginning to put in specialized programs to finance
and to assist with the management of these stations.
Construction of roasting facilities in Rwanda to maximize value addition. This
activity is being done a limited scale in Rwanda, but there are some possibilities for
larger scale investment.
Setting up of modern coffee-processing and packaging plants
Operating large scale coffee plantations
55
B. TEA Sector Overview
Extensive efforts are being made to increase tea production in Rwanda
1. Government Policy
Total Tea exports were 16800 tons in 2005 and earned over $26 million in foreign
exchange. The sector employs and estimated 60,000 people and has 12000 ha under
cultivation (Ocir-The). Nearly all the tea is grown above 1500 meters, in soils which
permit the production of highly superior tea.
There are nine tea factories, five of them still state owned. Sorwathe is the leading private
tea producer accounting for less than 10% of plantation area and 20% of Tea production.
New private investors have taken over the factories at Pfunda, Nshili, Kiva, Rubaya and
Sisakura. Private sector management of these facilities is expected to lead to expanded
production and an increase in export receipts.
Two kinds of tea are grown in Rwanda, swamp tea and mountain tea. Most tea is
produced using the CTC technique (cut, tear, curl). The government’s goal by 2010 is to:
• Extend cultivated area from 12,000 ha to 15,000 ha principally by expansion of

plantation in NSHILI (GIKONGORO), Mushubi and Gatare in CYANGUGU.
• Intensify fertilizer use to increase yield from an average of 1400 kg per ha to 2500 kg
per ha.
• Extension of factories through investment.
• Diversify production: organic tea, dry tea, flavored tea.
• Increase value addition through blending, packaging and branding.
• Double production to about 36000 tons
• Triple export earnings to $91 million.
56
Rwanda produces one of the best quality teas in the world and has gained enormous
global acceptability because of the following factors:
• temperate climate;
• abundant rainfall of 2m per year on average;
• a good altitude of 1800m above sea level;
• acidic soils of pH 4.5 to 5.5;
• dominance of better clones;
• adequate labor to develop and produce quality tea.
2. Opportunities
The main export opportunities in this sub-sector are through the privatization programs.
The Rwandan government has made up a privatization program which concerns five units
of tea factories. The assets (factories) proposed belong to OCIR-THE and do not include
tea plantations of cooperatives and out growers. Industrial blocks (plantations), social
houses are linked to the factories and are to be privatized together.These offers are opened
to local and foreign investors, without any distinction. Principal investment opportunities
in this sub-sector include but are not limited to:
• The privatization of Gisakura, Kitabi, Mata, Mulindi and Shagasha tea factories
(about $6 million for a factory with a production capacity of 1200 tons and two
production lines);
• 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, including orthodox tea
manufacture ($4 million)
• Development of large scale tea plantations
57
C. Horticulture
The Ministry of Agriculture has begun promoting the commercial cultivation of many
horticultural products
1. Background
Horticulture is an excellent source of income. 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. Staple foods (beans, potatoes, rice maize, cassava, sweet potato
and cooking banana) comprise the principal crops cultivated in Rwanda. These crops are
grown mostly on a substance basis, with meager incomes earned from the sale of excess
produce. The horticulture and floriculture sector is mostly underdeveloped in Rwanda.
2. 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 non-
traditional export crops and promoting off farm employment in form of agro-artisan
manufacture of fruits and vegetable. To address existing constraints hindering
horticultural development, a National Horticultural Development Program-Horizon 2010
is in preparation as working paper. 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. MINAGRI estimated that
13000 hectares were planted with fruits in Rwanda yielding 98-108 tons per hectare. It
was also estimated that under intensive farming potential yield would vary between 197-
305 tons per hectare.
There exists a demand in Europe for passion fruit and its processed products. There is a
potential for Rwanda to exploit this demand. At the present, 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. 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. There is also potential to
58
develop processing industries and here at RIEPA, we specifically target rice, tomatoes,
tomato paste production and castor oil
3. Opportunities
Opportunities in this export sector include:
• Export of fresh purple passion fruit;

• Export of fresh sugar banana;
• Investment in the industrial processing of the passion fruit into “ready to drink”
juices for both the local market and the regional market;
• 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, energy bars,
cakes, 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.
• Investment in large scale cultivation of flowers;
• Multiply the varieties of flowers and their sale on an international scale;
• Construction of processing plants for the production of vegetable oils destined for
regional and international markets
• Industrial cultivation of sunflower, Soya, groundnut and castor oil to supply future
needs of vegetable oil factories;
• Production of packaging materials for horticultural products
• Production of inputs, fertilizers and pesticides
• Construction of greenhouses and cold storage facilities
• Processing of tomatoes into paste
4. Investment cost:
• With 15 ha of passion fruit, the costs of preparation of the land are calculated to be
$ 150,000 (RWF 90,000,000) and the costs for infrastructure facilities needed are $
45,000 (27,000,000).
• For physalis, a 15 ha physalis plantation, the costs of investment will be $220,000
• US $1,652,287 for a unit with an annual capacity of 1,800 – 2,500 tonnes of tomato
paste)
• Industrial unit with a capacity of 200 Kg/hour, 150 Kg and 150 Kg for sunflower,
Soya and castor-oil respectively, would be US$ 1,049,522.
5. Revenues of exportable passion fruits

• The average production of exportable passion fruit will be 300,000 kg/year. The
average price is $3.50/kg, resulting in a gross income just over $1,000,000/year.
• The average production of exportable physalis is 250,000 kg/year. The average
price is $ 5.25/kg, resulting in a gross income of over $ 1.3 millions.
59
D. 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. Thanks to a new National Tourism strategy adopted by Rwanda’s
Cabinet, significant resources have been allocated to the sector to attract high-end tourists.
Tourism professionals from the public & private sector, and donor community are
working together to enhance Rwanda’s tourism products, improve the country’s image
through extensive marketing & public relations activities, and rebuilding Office Rwandais
du Tourisme et des Parcs Nationaux (ORTPN), the agency responsible for tourism and
conservation in Rwanda, to properly manage the country’s tourism and conservation
initiatives. The results of these efforts have been encouraging so far. Tourist arrivals to
the country’s national parks doubled to 16,000 in 2003 versus only 8,000 in 2002. The
number of tourists in 2005 was 26000 a record since 1994. Tourism receipts as grown as
well and amounted to $26 million in 2005.
1. Rwanda Tourism Strategy Overview

Taking into account Rwanda’s advantages and limitations, the government has developed
a strategy that focuses on high-end eco-tourism and invites private investment into
developing the sector. As part of the Rwanda National Innovation and Competitiveness
Program, a group of 40 private sector, 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.
The targets for this strategy are aggressive; the country would like to have 70,000 tourists
by 2010 that will generate approximately US $99 M in revenues per year (see Table 1 for
a break of targeted tourists). In order to achieve these targets, US $103 M will need to be
invested equally by the government, private sector, donors in developing the tourism
products, financing marketing & promotion activities, and reinforcing the capabilities of
the relevant agencies to manage this complex endeavor.
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2. Opportunities
• In Nyungwe forest, an investment in an eco-lodge whose design would fit in well
with the forest environment is awaited. That region is famous in Africa for its
chimpanzees and 12 other species of primates plus diverse biodiversity.
• In the neighborhood of the Volcanos National Park (PNV), 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. 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.
• The creation of a transport company using a seaplane shows a real business
opportunity. These engines could link Kigali to different tourist sites: the Akagera
National Park (Lake Ihema), Virunga National Park (Lake Kivu, Gisenyi) and
Nyungwe Forest (Lake Kivu, Cyangugu). The cost of putting up such a company of
average size was estimated at USD 350,000. Tenders for the machines are available
on www.aircraft.com and www.amphib.com.
• The use of motor boats connecting Gisenyi to Cyangugu can ensure the movement
of tourists between Virunga National Park and Nyungwe Forest, as well as serve as
transport for business.
• In spite of its wealth, the forests and national parks are usually out of reach for the
average Rwandan. The creation of zoological and botanical gardens (almost
inexistent in Rwanda) in the urban areas is an efficient way of solving this problem.
The gardens can be set up in the country’s major towns: Kigali, Butare, Ruhengeri
and Gisenyi.
• There is an absolute lack of theme parks in Rwanda. A relatively small type of park
would serve as a centre for selected events such as trade fairs in Kigali and different
economic forums, at the same time operating as an area for permanent commercial
activities.
• Offering training in leisure and hospitality, in key areas such as hotel management,
tour guiding, customer service etc… for which there is substantial demand.
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E. MINING
Government policy is to restructure the sector and develop information
After the liberalization of the mining sector in 1994, 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. Although wolfram exports rose
tremendously during 2006, coltan and cassiterite are still the leading mineral exports.
Institutions involved
• Ministry of Finance and Economic Planning (MINECOFIN)
• Ministry of Trade, Industry and Tourism (MINICOM)
• Ministry of Infrastructure (MININFRAST)
Government policy
• Based on the restructuring of the sector, both internal as well as external and on
privatization.
• Develop the informational, geological and mining capital and make it accessible
and profitable.
The main advantages of the mining sector lie in the geological characteristics of the
country that is favorable for the concentration of exploitable minerals.
The main minerals in Rwanda are:

• Mineral substances: Cassiterite, Wolframite, Columbo-tantalite, Gold, Ambligonite,
Beryl, and certain precious stones such as Topaz, Corundum, Amethyst, Chiastolite,
Opal, Agate, Flint.
• Energy substances: Peat
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Table 1: Annual Mineral Exports in million RWF 03- 05
2003 2004 2005

Quantity Value Quantity Value Quantity Value
Cassitérite 1 458 2 444 3 553 9 145 4 532 9 957
Wolfram 120 121 156 235 557 1 429
Colombo 732 3 403 861 7 491 1 062 9 408
tentalite
Or 0 245 0 22 0 109
Autres 128 106 441 997 384 483
minerais
Export Opportunities
• The recent relative development of the exploitation of minerals created real
opportunities for investment in mineral products such as Casseterite, Columbo-
Tantalite and Gold.
• REDEMI is a state-owned company, which contributes 60% of the national
production. It is in the process of being privatized.
• Other opportunities were identified in the mountainous regions where peat is
concentrated. Peat can be utilized in substitution to firewood for cooking, in
brickworks, in bakery, etc
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F. Crafts
The crafts industry is estimated to be one of the largest source of employment in Rwanda
Rwanda’s crafts, just like its garments, are eligible for duty-free entry into the US market
under AGOA. The main products are baskets, beadwork, metalwork, wood and stone
sculptures, dolls, artisan tanning, hand printed stationery, and hand loomed textiles.
The ministry of Commerce estimates that there are 420 crafts associations with over 7000
organized craftsmen-members.
Only 3 companies in Rwanda export crafts to the US under AGOA: Modis International,
Gahaya Links and AVEGA Gahoza. The three companies are currently exporting to
MACY’s department store in the US and receipts are expected to reach $600,000 in 2006.
The government through RIEPA has also begun an aggressive program to set-up
handicraft production centers. Four centers were launched earlier this year and are
currently being used by over 1000 women. Six more are planned before the end of the
year.
The challenges in this export sector are scattered production, often dispersed all over the
country, which reduces capacity to deal with large orders and a rather high final retail
price for purchasers abroad.
1. 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. In addition, they
often lack adequate equipment to expedite their work.
In this sector most opportunities lie in investing in building, renting or operating

production centres. The government is planning to build 14 production centres. The
production centres will be located in the following areas:
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GITARAMA
Number of
No. Name of Location Artisans
1 Kimegeri/Rutagara/Dusego 32
2 Buhoro/Ntenyo 130
3 Muhoro 105
4 Kamusenyi 103
5 Giseke/Ntongwe 40
6 Gitega/Nyakabuye 143
7 Shyogwe/Rwamaraba 42
8 Mahembe 42
Total 637
BUTARE
Number of
No. Name of Location Artisans
1 Nyanza 110
2 Kiruhura 108
3 Rwabuye 236
4 Kibingo 120
5 Maraba 90
6 Busheshe-Kiruhura 100
Total 764
2. Cost Estimate for Building Centers
According to architects, one center will cost Rwf 16,513, 532. 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
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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
¾ Priority for Value-added
¾ 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
¾ Purchase additional machinery
¾ Install ETP
¾ Enhance HRD
¾ Revitalize the footwear plant
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2. Promote Investment in one more tannery:
¾ Justification: Data imbalance
¾ Create additional Tannery
¾ Support the Gisenyi Cooperative
3. Leather Goods production

¾ Revitalize artisans in Kigali
¾ 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

¾ 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.
¾ Production, demonstration and marketing:
o Footwear
o Leather goods:
Hand bags, travel bags, executive portfolio cases, etc.
¾ Small gift articles and folklore products
¾ Provision of Services to SME’s in the Sector:
¾ Marketing:
i. Sales of leather products
ii. Import and distribution of components and accessories
¾ Training of Manpower
¾ 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
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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 Equipment Qty Est. Cost

Preparation Clicking machines 4 18,000.00
Splitting machines 2 15,000.00
Embossing and plating 1 6,500.00
machine
Decorative stitching Decorative stitching 2 8,000.00
machine
Zigzag stitching machine 4 7,000.00
Lasting Lasting machines 2 25,500.00
Sole attaching press 2 5,500.00
Preparing labels Hot and cold label presses 2 3,500.00
Embroidery machine 1 15,000.00
PVC/PU Sole making Complete plant 1 45,000.00
Sole painting Complete system 1 12,500.00
CAD unit Computers, plotters and 1 35,000.00
printers
Training wing Sewing machines** 10 25,000.00
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H. Free Trade Zone & Incentives
Although no free trade zone currently exists in Rwanda, the Government has fairly
advanced plans for establishing a free economic zone in Kigali in the near future. This
could serve as a commercial platform from which to serve the regional market. Land for
the FTZ has already been acquired at Nyandugu, east of Kigali and the sites plans have
been prepared. The initial development is expected to cost $72 million. Completion phase
is scheduled for December 2007.
The FTZ will cover a wide range of uses including:
• Industrial: logistics, warehousing, merchandizing, distribution centers, light and

medium manufacturing, processing, re-labeling, and assembly
• Commercial: Call centers, conference and training centers, offices, banking
facilities
• Administrative and Institutional: Customs facilities, operational facilities, religious
facilities day-care, parking structures, fire and police stations
• Utilities related: water treatment and storage, sewage units, power stations,
telecommunications
• Petroleum related: storage tanks, head office functions, maintenance
Table 1: FTZ INCENTIVES
Subject Rwanda
0% for FTZ companies indefinitely;
Up to 7% tax rebate based on number of
employees
Export Subsidy up to 5% based on export
Corporate Tax proceeds repatriated
Other Taxes
40% of investment in year 1
Accelerated Depreciation
R&D, Training Incentives 100% write-off of R&D costs
Imports 0% import duty, VAT exemption
Sales to Domestic Market 20% maximum
Exemption of WHT
Other Full Repatriation of profits and capital
Targeted sectors include coffee, tea, horticulture, ICT, textiles petroleum, high value
trading, dry goods and crafts
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I. Exports Constraints
The government of Rwanda has made significant steps in establishing institutions which
can support export related activities. However, the export sector still faces sizeable export
constraints. These include but are not limited to:
Know-how
Rwanda’s private sector is still weak in areas of international marketing. RIEPA and
RPSF can assist in training the business community and in providing them with access to
international markets and advices. In addition, Rwanda faces serious shortage of
technically qualified and price-competitive labor.
Financial capacity and ability to access financing
Access to means of financing is still limited in Rwanda especially for those working
agriculture sectors. In addition, interest rates as well as other costs for doing business
(energy, transportation, and cost of imported inputs) directly affect the competitiveness of
Rwanda’s exports. However, it is important to note that overall the financial sector has
expanded in Rwanda following the privatization of BCR and BACAR, the restructuring of
BRD and the expansion of the microfinance sector. There are also numerous credit
facilities such as RIF (Rural Investment Facility) and AGF (Agricultural Guarantee
Facility) managed by BNR.
Supply Capacity (where opportunity exist we fail to meet demand)
Rwanda has a weak and almost inexistent industrial base. Production capacity is low in
virtually all sectors, traditional and non-traditional. Production capacity is perhaps
Rwanda’s greatest bottleneck to exporting. Availability and high cost of hard
infrastructure for business (energy, water, transportation and communications) are still
major challenges for Rwanda.
Most constraints to exports in Rwanda exist in the supply side of the equation. Issues of
low productivity and high costs, quality, financing and infrastructure must be addressed
in order to transform the export base.
Sources:
-UNCTAD Study: “An Investment Guide to Rwanda, October 2006:
-RIEPA: “Investment Sector Profile”
70
Final Observations
This guide was essentially meant to provide basic information to exporters in Rwanda.
The assumption was that there was little information available to educate Rwandans on
the different aspects of exporting.
In light of Rwanda’s imminent admission in the East African Community, the guide will
be frequently updated.
We welcome any suggestions from banking institutions, projects and assistance programs,
insurance companies, institutional support organizations and all other relevant
stakeholders to further improve this guide.
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APPENDIX
LAW N° 26/2005 OF 17/12/2005 RELATING TO INVESTMENT AND EXPORT
PROMOTION AND FACILITATION
We, KAGAME Paul,

President of the Republic;
THE PARLIAMENT HAS ADOPTED AND WE SANCTION, PROMULGATE

THE FOLLOWING LAW AND ORDER IT TO BE PUBLISHED IN THE
OFFICIAL GAZETTE OF THE REPUBLIC OF RWANDA.
THE PARLIAMENT:
The Chamber of Deputies, in its session of 17 May 2005;
Given the Constitution of the Republic of Rwanda of 4 June 2003, as amended to date,
especially in its Articles 62, 67, 90, 92, 93, 108, 118 and 201;
Given Law n° 14/2004 of 26/5/2004 establishing general provisions governing public

establishments;
Given Law n° 06/2001 of 20/01/2001 on the Code of Value Added Tax as modified and
complemented to date;
Given Law n° 43/90 of 1/10/1990 on promotion of exports;
Given Law n° 14/98 of 18/12/1998 establishing the Rwanda Investment Promotion

Agency;
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:
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1° “Investment enterprise” means an industry, project or any other activity governed by
this law, provided that the enterprise is profit-motivated and operated on commercial
principles;
2° “Capital” means any investment in cash, plant, equipment, plant machinery, buildings,
spare parts, and other business assets, other than goodwill which are necessary for
operations of an investment enterprise but which are not consumed with its regular
operations;
3° “Facilitation” means any activity of an investment enterprise to which this law applies
that is subject to authorization;
4°“Foreign capital” means foreign currency, plant machinery, ordinary equipment, spare
parts and other business assets, other than goodwill, imported in Rwanda for investment
in order to increase production of goods and services in the country.
5°“Foreign investor” means a physical person, a business company or a partnership that

invests a minimum financial capital equivalent to at least two hundred and fifty thousand
American Dollars (US$ 250,000) in foreign capital in an investment enterprise to which
this Law applies, and is:
a physical person, who has no Rwandan Nationality or the nationality of one of the
member states of the Common Market of East and Southern African, abbreviated as
COMESA ;
b. 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, COMESA ;
c. 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, COMESA;
d. a partnership, 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, COMESA;
e. a company or a physical person from East African States who is not of the Common
Market for East and Southern African States (COMESA);
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;
7° “Free economic zone” means an area designated by the competent authority where
73
goods and services are imported free of duties. 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, equipment,
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;
“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;
“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, where imported and locally produced machinery, equipment, 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;
8° “Investment activity” means any new activity, any new business assets whether
operations of the expansion, restructuring or rehabilitation of an existing investment
enterprise;
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.
10° “Incentives” mean fiscal and non-fiscal inducements given to an investor to support
and encourage investment in any sector of the Rwandan economy;
11° “Local investor” means a physical person, a business company or a partnership that
invests a minimum capital of at least one hundred thousand American Dollars
(US$100,000) in an investment enterprise to which this law applies, and is:
A physical person, who holds a Rwandan nationality or of one of the member states of the
Common Market of East and Southern Africa, COMESA;
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;
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;
74
12° “Natural scarce resources” mean, any natural resources, which may or may not
renew themselves over a long period and whose economic exploitation is, by necessity,
restricted to a few investors, like investments in mining, exploitation of petroleum
products, fishing and forestry resources, and investing in utility services like distribution
of energy, water and communications;
13° “An International Company with headquarters in Rwanda” refers to a company,

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;
14° “Specialized vehicles” mean single purpose project vehicles used for specific duties
such as hotel shuttles, vehicles meant for refrigeration services and tourist vehicles. For
purposes of this law, specialized vehicles shall be considered as machinery;
15° “Rural area” means a part of the country lying outside the boundaries of the City of
Kigali;
16° “Priority Economic sectors” mean economic sectors mentioned in Article 29 of this
law, and all others the Minister having Investment and Export Promotion in his or her
attributions may specify;
17° “Ministry” means the Ministry having Investment and Export Promotion and
facilitation in its attribution;
18° “Agency” means the Rwanda Investment and Export Promotion Agency;
19° “Board” means the Board of Directors of the Agency.
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);
2° a clear activity plan indicating among others, the technical, market, financial
viability and profitability ratios;
3° the date of commencement of the activities;
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4° the internal rules of procedure governing the investment agency;
5° the nature of the proposed business activity and the value of planned capital
investment;
6° the estimated number of employees and categories of employment to be created;
7° the locally sourced inputs to be used by the project;
8° the prospects of transfer of new technology;
9° an Environmental Impact paper prior to project implementation in line with
Rwandan laws;
10° the nature of support the investor seeks from the Agency including plots of land for
industrial and agricultural activities, public utilities, work permits, 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, the
applicant may be called upon to provide all the necessary information.
If considered necessary, the Agency shall assist the investors in perfecting investment
projects received.
Article 5:
Where the documents accompanying the application letter for registration of the project
are complete, 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.
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, may lodge an appeal to the Minister who, in that case,
conducts investigations and informs the applicant of the results of the investigations
within five (5) working days from the receipt of the complaint.
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.
Section 2: Scarce resources
76
Article 8:
In selecting an investor to exploit a scarce resource, the Agency shall, after prior
consultation with the concerned ministry:
1° Determine the nature and number of investment opportunities, which are available;
2° Set terms and conditions to be respected for the exploitation of scarce resources;
3° Specify the mechanism which shall be used by the Agency to select the investor for
each project;
4° Advertise projects of investment opportunities.
A joint team of officers of the Agency and the concerned ministry shall make the final
selection of the investor for each opportunity.
The investor, who is authorized by the Agency to exploit any scarce resources, shall be
given all the necessary certificates required in order to perform the activities.
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;
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;
3° to maintain a sample of commodities and data relating to operations of the investment

enterprise for a period of five (5) years;
4° to permit the employees of the Agency, in the execution of their duties, 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;
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.
77
Article 10:
The Agency shall maintain a register of all project certificates of registration, work
permits, visas, and other documents related to facilitation and certificates of incentives
granted under this Law.
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;
2° it was issued on the basis of information with errors supplied to the Agency by the
investor;
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.
If it is discovered that an investment enterprise is registered in procedures contrary to

provisions of points one, 2 and 3, of paragraph one of this Article, 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.
If the holder of the certificate of registration fails to provide an explanation which is

acceptable to the Agency, within ten (10) working days of receipt of the registered written
notice, the Agency shall revoke the certificate of registration of the enterprise.
However, the investment enterprise may appeal to the Minister having investment
promotion in his or her attributions. Revocation of the certificate of registration of the
enterprise or appeals shall not hinder the investment enterprise to continue operating in
Rwanda.
78
CHAPTER V: CHANGE OF OPERATIONS
Article 12:
A holder of a certificate of registration of the investment project shall, in a period not

exceeding thirty (30) days, inform the Agency in writing about any changes in issues
related to shares invested in the investment enterprise, or the nature of operations
performed, or any new operations included in the existing ones.
Article 13:
If a registered investment enterprise considers suspending its operations, it shall inform

the Agency in a written notification in a period not exceeding thirty (30) days, and during
that period the investment enterprise may use all its rights and it shall respect all the
contractual obligations it consented with others. The certificate of registration of
investment project shall be void from the date specified in the notification letter.
Article 14:
Notwithstanding provisions of Article 12 of this law, any other person with exception of
the holder of a certificate of registration of an investment project, who is affected by or is
interested in the change of operations of a registered investment enterprise, may inform
the Agency in case the holder of the certificate of registration fails to do so.
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 amend the
certificate of registration to reflect such changes.
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.
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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.
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. Incentives to investors regarding direct income taxes are attached on the
annex II to this law.
Section 2: Additional incentives to investors
Article 19:
Upon request by the Board of Directors of the agency, and depending on the nature of
projects and the importance they have to the nation, their location or the capital invested,
Cabinet may put in place additional incentives and facilities to investors.
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) shall automatically give the owner the right to recruit three
expatriates.
In case of necessity of more than three (3) expatriates, the investment enterprise shall
apply to the Agency, which may grant or reject it depending on specific reasons given.
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. Renewal of such a visa shall be
done after payment of an amount in place at that time.
An investor who deposits an amount equivalent to five hundred thousand United States
American Dollars (USD 500,000) 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.
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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° issuance of a certificate from authorities in charge of land granting;

2° availability of land structure and environment assessment;
3° presenting a study of the project;
4° presence of a master plan;
5° indication of how compensation of property and the activities of the expropriated
persons are respected in accordance with law.
The order of the Minister having Investment Promotion in his or her attributions shall,
after indicating what is mentioned in paragraph one of this Article, determine the efficient
operation and management of Free Economic Zones.
Section 2: Organization and Management of Free Economic Zones
Article 23:
The Agency has the responsibility of organizing and managing free economic zones, 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.
Section 3: Registration procedures

Article 24:
Where the Agency considers the application requesting for operating in a Free Economic
Zone, 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;
2° infusion of substantial new investments into productive activities;
3° transfer of modern technology and other know-how;
4° diversification and expansion of investment enterprises and exports;
5° utilization of locally produced raw materials;
6° creation of linkages within the economy;
7° establishment of a plan of action which does not degrade the environment.
81
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;
2° merchandise trade enterprises that export at least eighty percent (80%) of their
production;
3° professional financial and technical investment enterprises engaged in export of
services.
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. The Agency shall
determine a list of requirements in order for the project to be accepted.
After the Agency receives all requirements regarding request for registration of the
project, it shall issue to the investor a project certificate of registration within (10)
working days, 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.
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, it is

obliged to fulfill the following:
1° to invest at least to two million American dollars (USD 2, 000,000) in both moveable
and immovable assets, especially the office of the headquarters, equipment and
necessary machinery;
2° to provide employment and training to Rwandans;
3° to make international financial transactions that need at least the equivalent of five
million American dollars (USD 5,000,000) a year through a licensed commercial bank in
Rwanda;
4° to set up an actual and effective administration operation;
5° to use at least the equivalent of one million American dollars (USD 1,000,000) per year
in Rwanda;
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. General management
82
B. Planning and coordination
C. Procurement of raw materials, components or finished products
D. Technical support and maintenance
E. Market control and sales promotion planning
F. Data information management services
G. Treasury management services
H. Corporate and financial advisory services
I. Research and development work
J. 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, if it fulfils the following:
1° if it is a construction project worth at least one million and eight hundred thousand
American Dollars (US$1,800,000);
2° if it is a project to be completed at least within a period of twenty four (24) months;
3° if it uses materials available in the country;
4° if it concludes contracts with registered companies which pay taxes and which
employ nationals of the country;
5° if it rationally uses the allocated land;
6° if it engages in activities that do not degrade environment.
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. Before
they are imported, such materials shall be approved by the Agency.
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.
83
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.
1° Information communication and technology;

2° tourism;
3° energy;
4° agriculture and agro-based industries, fishing and forestry;
5° industry;
6° re-export trade;
7° mining;
8° research;
9° infrastructure, especially investments in water resource activities;
10° waste recycling.
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. 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, in foreign convertible currency, in a period not
exceeding twelve (12) months from the date of acquisition, and such amount is freely
repatriated to a country of the investor’s choice without being subject to any form of tax
whatsoever.
Investment enterprises shall not be separated on issues relating to law or internal

regulations that govern business enterprises and industries.
84
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, all possible efforts shall be made
to settle the disputes amicably through negotiations.
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, of which the Government of Rwanda and the country from which the investor
originates signed;
3° in accordance with any other international procedure of settling investment disputes,
particularly the Convention of 18 March, 1965, 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, July 1979 approved
by law n° 01/ 82 of 26 January 1982 approving decree-laws.
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 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.
Article 34:
In case parties to a dispute do not agree on the mode or forum for arbitration, the party
aggrieved by the possession or acquisition of his or her property, or the amount and
compensation payable, or in respect of any other matter relating to the investment
enterprise, may sue to a competent Rwandan court for the decision to be rendered.
85
CHAPTER XIII: OFFENCES AND PENALTIES
Article 35:
Without prejudice to criminal law, 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, an investor who:
1° deliberately provides inaccurate or false information;
2° refuses or neglects to provide explanations the Agency may seek from him or her on
clear reasons regarding respecting this law;
3° refuses with no grounds provided by law to allow the employee of the Agency whose
presence is related to official duties, to enter the buildings in which the investment
enterprise operates or who obstructs any inspection that is conducted by an employee of
the Agency;
4° does not respect provisions of Article 9 of this law.
CHAPTER XIV: FINAL PROVISIONS
Article 36:
All previous legal provisions contrary to this law are hereby abrogated.
Article 37:
This law comes into force on the date of its publication in the Official Gazette of the
Republic of Rwanda.
Kigali, 17/12/2005.
The President of the Republic
KAGAME Paul
(sé)
The Prime Minister
MAKUZA Bernard
(sé)
The Minister of Commerce, Industry, Investment Promotion,
Tourism and Cooperatives
MUSONI James
(sé)
The Minister of Finance and Economic Planning
Prof. NSHUTI Manasseh
(sé)
Seen and sealed with the Seal of the Republic:
The Minister of Justice
MUKABAGWIZA Edda
(sé)
86
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.
2° PRIVILEGES ON MOVABLE PROPERTY AND EQUIPMENT
A foreign investor or an expatriate, who work for a registered investment enterprise, on

individual basis, shall be exempted from duties on one personal car, his or her personal
properties and on household properties in accordance with laws on customs.
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.
4° SPECIALISED VEHICLES
A registered investor who imports specialized vehicles that is to say hotel shuttles,
refrigerated vehicles, tourist vehicles, ambulances and fire-extinguishing vehicles shall be
exempted from payment of import and excise duty.
5° TOURIST CHARTERED AEROPLANES

An investor who imports aero planes for transportation of tourists is exempted from
payment of taxes.
6° FREE ECONOMIC ZONES
An investor operating in a free economic zone shall be entitled to a right of importing

machinery, equipments and raw materials (for the industry) and other goods free of duty.
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.
87
8° MEDICAL EQUIPMENT, MEDICINAL PRODUCTS, AGRICULTURAL
EQUIPMENT, LIVESTOCK, FISHING AND INPUTS
An investor who imports medical equipment, medicinal products, agricultural equipment,

livestock, and fishing and inputs shall be exempted from import duty imposed on those
goods.
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. Reception
i. Switchboard;
ii. Water Spray;
iii. Safe;
iv. Air conditioners.
b. Bedroom fittings
i. Carpet;
ii. Beds and their accessories;
iii. Television;
iv. Small fridge;
v. Safe;
vi. Window fittings for sound, heat and light proofing;
vii. Room furniture (as part of the overall house design);
viii. Air conditioners.
c. Laundry and dry cleaning equipment
i. Washing machines;
ii. Driers;
iii. Laundry and dry cleaning equipment;
d. Restaurant and bar

i. Chairs and tables (not made in plastic);
ii. Deep freezer and fridge;
iii. Dish washer;
iv. Air conditioners.
e. Conference halls
i. Furniture and carpets (not made in plastic);
88
ii. Sound system and microphones;
iii. Overhead projector;
iv. LCD video projector;
v. Air conditioners.
f. Kitchen
i. Stoves;
ii. Ovens;
iii. Deep fryers;
iv. Grill;
v. Dish warmer,
vi. Cold rooms,
vii. Refrigerator,
viii. Dish washing machine.
g. Swimming pool
i. Water pumps and filters;
ii. Equipment for fitness centers, sauna, steam bath and massage.
h. Outdoor leisure
i. Children’s play ground: swings, slide, carousel, and trampoline
ii. Equipment for tennis courts & maintenance, nets, steamroller, training machine and
lighting;
iii. Golf equipment.
i. Lobby, public places and room corridors

i. Carpets;
ii. Furniture.
j. Machines for house maintenance
i. Generator;
ii. Machinery for construction of clings, plumbing, electricity, air conditioning
and refrigeration;
iii. Solar system for electricity or water production;
iv. Water treatment system;
v. Liquid waste treatment plant;
vi. Lightning conductor;
vii. Chiller, air conditioning shaft;
viii. PABX: Radio communication system machine in hotels and bars;
ix. Broadcasting system for Television and music in rooms and public areas;
x. Radio communication system;
xi. Fire alarm system, extinguishers and sprinklers;
xii. Ventilation and extraction of bad smell in technical rooms and basement.
89
k. Gardens
i. Integrated watering system in the gardens
l. Dancing hall and bar
i. Sound system equipment;
ii. Refrigerators;
iii. Air conditioners for discotheques;
iv. Lights used in discotheques.
Kigali, on 17/012/2005
KAGAME Paul
(sé)
The Prime Minister
MAKUZA Bernard
(sé)
The Minister of Commerce, Industry, Investment Promotion,
Tourism and Cooperatives
MUSONI James
(sé)
(sé)
MUKABAGWIZA Edda
90
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. 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,
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 (30,000,000)
Rwandan francs; and,
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.
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, as well as the basic
depreciation value of pooled business assets.
If the business asset that is granted an investment allowance is disposed of, before the
provisions of point 2° on the paragraph one related to investment allowance,, the
reduction of income tax caused by the investment allowance, increased by an interest
applicable to late monthly filers starting from when that investment allowance was
granted to the time of disposal, shall be paid back to the Tax Administration unless such
an asset is out due to natural calamities or other involuntary conversion.
B. 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, research and on promotion of activities as applied in the Article

mentioned above do not concern the purchase of land, houses, buildings and other
immovable properties including refining, rehabilitation and reconstruction as well as
exploration expenses and other assets.
91
TAX RATE IN RELATION TO PROFITS AND RWANDAN
EMPLOYEES,
Taxable Business profit is rounded down to the nearest 1,000 RWF and taxable at a rate
of thirty per cent (30%).
However, 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%);
2° exemption from interest tax mentioned in article 51 of the law on direct taxes on
income;
3° non-taxed repatriation of profits abroad.
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;
2° five per cent (5%) if the investor employs between two hundred and one (201) and four
3° six per cent (6%) if the investor employs between four hundred and one (401) and nine
4° seven per cent (7%) if the investor employs more than nine hundred (900) Rwandans.
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, 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.
92
D. TAX RATE IN RELATION TO EXPORT COMMODITIES AND SERVICES,
If a taxpayer exports commodities or services that bring to the country between three
million (3.000.000) US dollars and five million (5.000.000) US dollars in a tax period, he
or she shall be entitled to a tax discount of three per cent (3%).
If he or she exports commodities or services that bring to the country more than five
million (5.000.000) US dollars in a tax period, he or she shall be entitled to a tax discount
of five per cent (5%).
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. However, this period may be renewed by the order of the
Minister.
Kigali, on 17/12/2005

KAGAME Paul
(sé)
The Prime Minister

MAKUZA Bernard
(sé)
The Minister of Commerce, Industry, Investment

Promotion, Tourism and Cooperatives
MUSONI James
(sé)

(sé)
MUKABAGWIZA Edda
(sé)
93
COFFE SECTOR
LIST OF RWANDAN EXPORTERS
Export
Company Address Phone Fax Mobile Email Contact Person Commodity
08 62 77
ABAHUZAMUGAMBI BA KAWA P.O Box 52 Butare 08 62 77 10 10 François Habimana Coffee
ABAKUNDAKAWA c/o OCIR Cafe 08 30 37 24 Charles Habinstuti Coffee
AGRO COFFEE P.O Box 1284 Kigali 51 46 26 51 46 28 agrocoffee@yahoo.com Hatari Sekoko Coffee
BUFCOFFEE P.O Box 52 Butare 53 00 29 Epiphanie Coffee
C.B.C Sarl P.O Box 6701 Kigali 57 49 66 57 69 68 coffee-bc2002@hotmail.com Coffee
CAFERWA P.O Box 3492 Kigali 51 02 36 08 30 03 44 caferwa@rwanda1,com Faustin Mbundu Coffee
COCAGI ASSOCIATION P.O Box 52 Butare 53 00 29 Samson Coffee
COOPAC P.O Box Gisenyi 08 45 38 95 08 32 22 23 Emmanuel N. Rwakagara Coffee
COOPCAFE 08 30 06 26 Enock Kabera Coffee
08 52 60
DUKUNDE KAWA ASSOCIATION 40 Anastase Minani Coffee
ENAS P.O Box 2690 Kigali 08 30 07 60 Alfred Nkubili Coffee
IAKAKA ASSOCIATION P.O Box 52 Butare 53 00 29 Metusela Coffee
IGK/KAWA P.O Box 3866 Kigali 08 53 69 02 Jean Bosco Dusabe Coffee
INGOBOKA 08 50 56 16 RAMAZANI Coffee
c/o Chrisologue 08 30 26
KINUNU Kubwimana 61 Coffee
MIBIRIZI Coffee P.O Box 546 Cyangugu mibirizi@rwanda1,com Coffee
MUNYURA PIERRE 08 30 17 62 Munyura Pierre Coffee
NYACO CAMPANY P.O Box 2690 Kigali 57 13 49 Alfred Nkubili & Juvénal Nkusi Coffee
57 56 00/
OCIR-CAFÉ P.O Box 104 Kigali 574643 57 39 92 ocircafe@rwanda1.com Coffee
57 20
RWACOF P.O Box 2699 Kigali 24/516034 57 22 024 08 30 65 14 rwacof@rwandatel1.rda1.com Anbalagan D. Swamy Coffee
57 58
RWANDEX P.O Box 356 Kigali 21/575180 273967 wandex@rwandatel1.rda1.com Alain Vigneron Coffee
08 30 34
SAKE COFFEE PLANTATION P.O Box 1969 Kigali 90 Juvenal Nkusi Coffee
SEVEN LAKES TRADING
COMPANY P.O Box 4773 Kigali 08 81 97 98 Charlotte Mbabazi Coffee
58 53 96/58 98
SICAF P.O Box 1748 Kigali 94 57 02 93 08 30 00 90 sicaf@rwandatel1.rda1.com Ndoba Mugunga Coffee
THÉOBALD BAVUGAMENSHI Nyabihu 08 50 60 89 Cécile Kagoyire Coffee
UCAR ASSOCIATION P.O Box 4611 Kigali 08 51 12 40 Coffee
P.O Box 393 Gsn/3492 Sother Habyarimana, F.
UPROCA, CAFERWA Kgl 08 56 64 58 08 30 03 44 Mbundu Coffee
Source: OCIR-Café July 2006
94
Referral Persons:
Position Name Mobile Email Phone

Jean de Dieu
Handcraft Coordinator, RIEPA Hakizimana 08 47 62 01 hakaden02@yahoo.fr 52 12 51
Product Dev't Officer, RIEPA Catherine Kente 08 89 38 88 c_kente@yahoo.com 52 12 51
President, Handcraft Exporter Association Chantal 08 48 35 55
MINICOM Mebo
95
HORTICULTURE SECTOR
Company Address Phone Fax Mobile Email Contact Person Export Commodity
Flowers
Rwanda Flora P.O Box 2823 Kigali 50 53 00 08 30 67 70 rwandaflora@yahoo.fa Beatrice Gakuba Roses
FLORIS 08 53 48 47 08 30 52 22 Donatille Nibagwire Flowers
ARPEF 08 40 75 23 Gabriel Ngendabanga Flowers
Fruits
URWIBUTSO P.O Box 3652 Kigali 51 74 25 51 74 25 08 30 29 99 Gerald Sina Passion fruits
08 30 00 12/51 Rombe/Mutijima Venerant
SHEMA Fruits P.O Box 395 Butare 530423/576128 56 (Director) Fruits
Apple banana,
FLORIS 08 53 48 47 08 30 52 22 Donatille Nibagwire Avocado
P.O Box 155
SONAFRUITS Cyangugu 85,547 84,952 Fruits
Export
Srawberries(Gooseberry) P.O Box 2054 Kigali 08 50 54 58 Abia Alphonse Gooseberries
CONFIGI P.O Box 300 Butare 53 09 41 Fruits
ZAMUKA Rutsiro Fruits
Vegetables
SHEKINA Entreprise P.O Box 5430 50 28 26 08 59 21 98 sheki05@yahoo.fr P.Damien Mbatezimana Cassava leaves
HORTEX P.O Box 2218 Kigali 08 74 58 46 romunyaneza@yahoo.fr Romalice Munyaneza Bird eye chili
Agri-based Industries
INYANGE P.O Box 1287 Kigali 57 19 41 57 19 42 Salomon Nzano Juices
COVIBAR P.O Box 1002 Kigali 85,857 84,272 08 30 71 53 Jarry Gasasu Juices
58 72 00/58 66
BRALIRWA P.O Box 131 Kigali 07 58 56 93 08 30 04 36 Door Plantenga Beer
Emmanuel
RUBIRIZI Dairy P.O Box 468 Kigali 58 23 01 08 74 55 44 Munyengabe Milk
SORWATOM P.O Box1431 Kigali 57 49 55 57 49 47 08 30 59 42 Jean Murenzi Tomato
SOPYRWA P.O Box 546307/ 546331 54 63 06 08 30 23 91 Paul Muvunyi Pyrethrum products
Huilerie du Rwanda P.O Box 1121 86,688 kanyaral@yahoo.fr Soja oi, Tournesol oil
IKIREZI (Essential Oils) P.O Box 6052 Kigali 08 30 55 93 www.ikirezi.com Dr. Nicholas Geranium oil
Source: RIEPA Database, 2006; RPSF
Referral Persons:

Chairman, Horticulture Board Peter Muvara 08 30 75 27
Member, Horticulture Board Raphael Mpayana 08 35 56 16
Product Dev't Officer, RIEPA Sylvie Bambara 08 68 18 87 sbambara@rwandainvest.com 52 12 51
Freddy
Research Associate Munyaburanga 0850-4193 fmunyaburanga@otfgroup.com
96
LEATHER SECTOR
Exporters
Rwanda Leather Industries Ltd P.O Box 6874 Kigali 57 70 00 50 12 93 08 30 49 86 rwandaleather@yahoo.com Gitau Wamukui Wet Blue Leather
New RUCCEP 08 30 40 29 Anwar Bashir Wet Blue Leather
Artisans
APACVK 08 46 51 55 bambafeli2006@yahoo.fr Felicien Bambanze Leather Goods
Antoinette
TUJIJURANE 08 50 31 20 joerutembessa@yahoo.com Mukakalisa Leather Goods
Xaverine
JYA MUBANDI MWANA 08 84 28 42 jyamubandimwana@yahoo.fr Mukamwana Leather Goods
COOPACVK 08 41 43 33 Leonille Niyonsaba Leather Goods
0808 66 17
COTAGIRWA Gisenyi 38 Vincent Twagirayezu Leather Goods
Rwandex Kigali Airport Leather Goods
Source: RIEPA Database, 2006; OTF
Note: Artisans do not yet export their leather goods but are planning to do so in the near future.
Referral Persons:

Dr. Isidre
Leather Task Force, RARDA Gafarasi 08 50 35 89 igafarasi@yahoo.fr
Senior Analyst, OTF Lydie H. Kalisa 08 31 28 39 lkalisa@otfgroup.com
Providence
Product Dev't Officer, RIEPA Mavubi 08 84 18 93 pmavubi@rwandainvest.com 52 12 51
Emmanuel
Head of UNIDO Operations Kalenzi 08 30 17 41 e.kalenzi@unido.org
Industry Promotion Policy, MINICOM Alice Twizeye 08 42 06 15 twizef@yahoo.fr
CAPMER Vincent
97
MINING SECTOR
ABADACOGORA P.O Box 1139 Kigali Boniface Banzirabose Mines
ADEMIBU P.O Box 1289 Kigali Valence Kalinda Mines
CEMAC P.O Box 1139 Kigali Paulin Kamegeri Mines
P.O Box 21 Clement
CIMERWA Cyangugu 53 74 66 53 74 33 08 52 58 03 cimerwa@rwanda1.com Mudaheranwa Mines
CEMINYAKI P.O Box 1139 Kigali Daniel Nzabandora Mines
Boniface
COAMAKI P.O Box 1139 Kigali Munyabarenzi Mines
CODEMIBU P.O Box 1139 Kigali Vestine Kamugwera Mines
CODEMIKA P.O Box 1139 Kigali Vestine Kamugwera Mines
CODEMIKOTA P.O Box 1139 Kigali Eliphase Gahutu Mines
COMAKI c/o Kibungo Louis Rubagumya Mines
COMAR P.O Box 1139 Kigali Jean Mwezi Mines
Etienne
COMERUMU P.O Box 56 Kigali Ngomiraronjka Mines
COMIKAGI P.O Box 1139 Kigali Protais Twagirijwe Mines
COMIBU P.O Box 1139 Kigali Epimaque Uzabakiliho Mines
COMINYA P.O Box 1139 Kigali Gratien Munyemana Mines
COMINYABU P.O Box 1139 Kigali Deo Sentabwira Mines
COOPABRITU P.O Box 2521 Kigali J.P Uwamahoro Mines
COOPEMIKA P.O Box 1208 Kigali Ernest Ugirabe Mines
CO0PEXIMI P.O Box 1827 Kigali 08 53 09 99 Gerald Zirimwabagabo Mines
COPIMAR P.O Box 1139 Kigali 57 70 01 Mines
DUTERANINKUNGA P.O Box 1139 Kigali James Twahirwa Mines
EPROCOMI P.O Box 6173 Kigali EmileNtigura Mines
Ets MBANZABUGABO P.O 3216 Kigali 51 08 51 51 08 51 08 30 15 57 Mines
Eurotrade Intl. P.O Box 7149 Kigali Camero Mukeza Mines
HFE P.O Box 4072 Kigali Froduard Harelimana Mines
IAMA P.O Box 1139 Kigali Felix Nyirigira Mines
KOBONYA P.O Box 2427 Kigali Innocent Mulindahabi Mines
Marie Josee
KODUGA P.O Box 255 Gisenyi Mukabutera Mines
P.O Box 38
KUNGABU Cyangugu Callixte Sebakungu Mines
Metal Processing Association Sarl P.O Box 131 Gisenyi 54 02 29 54 02 29 08 30 06 62 Bria Christophe Mines
MINECA P.O Box 3596 Kigali Lazaro Nkundabakura Mines
MUNSDAD Mineral P.O Box 4061 Kigali Damien Munyarugero Mines
NMC Metallurgie Sarl P.O Box 3663 Kigali 57 12 15/6 08 30 09 32 Ritter Dezahony Mines
Phoenix Metal Sarl P.O Box 3663 Kigali 57 12 15 57 12 16 Mines
Pyramid International P.O Box 3208 Kigali 57 39 16 57 39 16 08 30 04 68 Simba Manasseh Mines
98
RAP P.O Box 3208 Kigali 57 39 16 57 39 16 08 30 04 68 Simba Manasseh Mines
RAS P.O Box 1128 Kigali Celestin Safari Mines
REDEMI P.O Box 2195 Kigali 57 78 35/6 57 36 25 08 30 26 32 redemi1989@yahoo.fr Jean Ruzindana Mines
Rwanda Allied Partners Ltd P.O Box 3208 Kigali 57 39 16 57 39 16 08 30 28 37 midobex@yahoo.com Mines
Rwandametals P.O Box 1661 Kigali 58 67 54 57 21 34 Francis Kalimba Mines
08 30 11
SOCOMERWA P.O Box 712 Kigali 57 56 78 57 56 78 88/90 Mines
Avenue de
SOFABIGERWA Cooperative 57 79 64 57 76 64 Mines
SORWAMIN Sarl P.O Box 2045 Kigali 57 72 78 08 50 10 39 Matthiew Ayabatwa Mines
SUGIRA P.O Box 462 Butare Robert Rugamba Mines
TWIZERANE P.O Box 1139 Kigali Anastase Gatanazi Mines
UZAKA P.O Box 2302 Kigali Straton Gasigwa Mines
Source: RIEPA Database, 2006; MINITERE
Referral Persons:

08 30 14
Chairman, Mining Task Force Michael Biryabarema 82
08 48 31
Mining, MINITERE Fidel Uwizeye 16
08 42 06
Industry Promotion Policy, MINICOM Alice Twizeye 15 twizef@yahoo.fr
08 30 45
Project Leader, OTF Danielle Crouse 59
08 59 85
Research Analyst, OTF Jean Claude Kwizera 93
Emmanuel 08 62 88
Market Researcher, RIEPA Munyamahoro 41 emmahoro@rwandainvest.com 52 12 51
99
TEA SECTOR
OCIR-THE P.O Box 1344 Kigali 51 47 97 ocirthe@rwanda1,com Alex Kanyankore Tea
SORWATHE P.O Box 1136 Kigali 57 85 16 57 54 61 08306673/08300546 jcallles@rwanda1.com J.C Calles Tea
P.O Box 206 54 06
PFUNDA TEA Co. Gisenyi 62/484 54 06 62 PTC@rwanda1.com Tea
RWANDA TEA TRADING 08 30 32 55 Pierre Claver Karyabwite Tea
HIGH LAND TEA 51 61 02 Tea
Thousand Hills
(Nyabihu/Rubaya) Gatera Tea
Source: OCIR-The, July 2006
Referral Persons:

Alex 08 30 39
D.G Ocir The Kanyankore 18
Toussaint 08 50 02
Marketing Officer, Ocir The Gahitsi 08 tnosisi@hotmail.com 57 44 09
Planning Officer, Ocir The
08 49 50
Head of Traditional Export Unit, RIEPA Jean-Guy Afrika 70 a-jean-guy@rwandainvest.com 52 12 51
TOURISM SECTOR
Hotels/Motels
Hotel Intercontinental P.O Box 7469 Kigali 59 71 00 59 71 01 08 30 67 91 www.intercontinental.com Claudine Masozera Tourism Services
Sun Kivu Hotel P.O Box Kigali 54 11 11 54 11 02 08 30 67 91 reservation@kivusun.co.rw Claudine Masozera Tourism Services
Hotel Windsor Umubano P.O Box 874 Kigali 58 21 76/7 58 21 78 umubano1@rwanda1.com Marc Bessodes Tourism Services
Hotel des Mille Collines P.O Box 1322 Kigali 57 65 30 57 65 41 millecollines@millecollines.net David Rwayitare Tourism Services
Auberge Centre Saint André P.O Box 66 Gitarama 562028 / 562475 Tourism Services
Auberge de Gisenyi P.O Box 318 Gisenyi 8,513,474 Tourism Services
Auberge La Regence P.O Box 3400 Kigali 58 68 19 Tourism Services
Auberge la Saveur P.O Box 350 Cyangugu Tourism Services
Alpha Palace Hotel P.O Box 2632 Kigali 58 29 81 58 41 34 Alexis Bayingana Tourism Services
Beausejour Auberge
Touristique P.O Box 3655 Kigali 58 30 80 58 26 01 08 51 93 91 beausejourhotel@yahoo.com Tourism Services
Hotel Le Belverdere P.O Box 252 Gisenyi 54 03 49 belvedere1@yahoo.fr Tourism Services
100
Castel Hotel P.O Box 289 Kigali 57 63 77 87,456 08 30 00 26 Rhissa Concessa Tourism Services
Hotel Concorde P.O Box Gitarama 56 27 20 Tourism Services
Hotel Credo P.O Box 310 Butare 53 02 01 53 02 01 08 30 22 16 Tourism Services
Hotel Chez Lando P.O Box 1519 Kigali 84,328 84,380 Tourism Services
P.O Box 126
Hotel Dereva Rwamagana 56 72 44 08 52 70 93 Tourism Services
Hotel des Chutes P.O Box 235 Cyangugu 537405 / 577688 Tourism Services
Hotel du Lac P.O Box 480 Cyangugu 53 71 72 53 71 72 08 50 41 39 Tourism Services
Hotel Faucon P.O Box 366 Butare 53 20 61 53 20 61 08 55 80 27 mudenderi@yahoo.fr Tourism Services
Hotel Gloria P.O Box 974 Kigali 57 66 23 57 66 23 Tourism Services
Hotel Gorillas P.O Box 1782 Kigali 50 17 17 50 17 16 08 30 04 73 gorillashotel@rwanda1.com Emmanuel Rusera Tourism Services
Gorilla Nest Hotel P.O Box 79 Kigali 54 69 54 54 69 55 gorillanest@yahoo.fr Tourism Services
Hotel IBIS P.O Box 103 Kigali 53 03 35/53 21 60 53 03 35 compionibis@hotmail.cm Tourism Services
Hotel ISIMBI P.O Box 1163 Kigali 57 25 81/57 25 78 57 51 09 isimbi@hotmail.com Tourism Services
Hotel IZUBA P.O Box 252 Gisenyi 56 13 19 56 13 28 Tourism Services
Hotel La Mise P.O Box Kigali 57 83 69 Tourism Services
Hotel MUHABURA P.O Box 118 Kigali 54 62 96 54 62 96 Tourism Services
Hotel Ninzi Hill P.O Box 378 Kigali 58 77 12-15 58 77 16 ninzihill@yahoo.fr Tourism Services
Hotel OKAPI P.O Box 1775Kigali 57 67 65/58 143 57 44 13 okapihotel@hotmail.com JMV Rumanyika Tourism Services
Palm Beach Hotel P.O Box 347 Gisenyi 54 06 07 54 06 07 08313102/08323111 Tourism Services
Hotel Panafrique P.O Box Kigali 57 20 82 Tourism Services
Regina Hotel P.O Box 213 Gisenyi 54 04 96 54 04 92 08 50 22 26 Tourism Services
Hotel Rayon D'Or P.O Box 557 Butare 530647 Tourism Services
Hotel Resto Baobab P.O Box 1406 Kigali 57 56 33/57 32 81 571048 08 50 46 29 baobab@inbox.rw Tourism Services
P.O Box 59
Hotel Rwamagana Ngari Rwamagana 567397 567397 Tourism Services
Sky Hotel P.O Box 206 Kigali 51 66 93 51 66 90 Josephine Mutuyubutatu Tourism Services
Hotel UBUMWE P.O Box 39 Gisenyi 54 05 30 54 02 67 08 50 66 47 mygah2002@yahoo.fr Tourism Services
Hotel URUMULI P.O Box 22 Ruhengeri 54 67 02 08 59 49 21 Tourism Services
Kigali Hotel P.O Box 697 Kigali 57 56 43 57 45 42 Tourism Services
La Palisse Club P.O Box 2387 Kigali 08305505/0846017 08 50 20 69 Tourism Services
AGASARO Motel P.O Box 3242 Kigali 83,293 82,226 08 42 30 93 Tourism Services
Motel aux Beaux Arts P.O Box 262 Butare 530584 Tourism Services
Motel au Coin Magnifique P.O Box 370 Butare 532095 Tourism Services
Blue Sky Motel P.O Box 2822 Kigali 577735 Tourism Services
Motel de Girarama P.O Box Gitarama 562183 Tourism Services
Motel Garni du Centre Avenue de La Paix 57 26 57 57 26 54 Tourism Services
Motel GRATIA P.O Box 684 Butare 53 02 78 08 62 51 23 Tourism Services
P.O Box 91
Motel IKAMBERE Rwamagana 56 73 72 08 51 91 99 Tourism Services
Motel IKAZE P.O Box 2365 Kigali 57 36 55 Tourism Services
Motel INEZA P.O Box 170 Butare 53 09 87/53 20 60 Tourism Services
101
Motel La VEDETTE P.O Box 322 Kigali 57 35 75 Tourism Services
1st October Motel Kagitumba Tourism Services
Triangle Motel Nyagatare Tourism Services
Motel Urugwiro P.O Box 597 Butare 530454 Tourism Services
Three Shadow P.O Box 3474 Kigali 57 76 31 Tourism Services
Hotel Umuco Plazza P.O Box 1501 Kigali 577338 Tourism Services
Volcano Hotel P.O Box 479 Kigali 57 24 52 Tourism Services
Lodges/Guest Houses
Akagera Game Lodge P.O Box 2288 Kigali 56 78 05/6/7 56 78 08 agl@rwanda1.com Tourism Services
Centre d'Accueil Diocesain P.O Box 45 Ruhengeri 546606 Tourism Services
Centre Bethanie P.O Box Kibuye 56 82 35 Tourism Services
Centre St Joseph P.O Box 30 Kibungo 566303 Tourism Services
Centre de Pastoral P.O Box 5 Cyangugu 561404 561404 Tourism Services
Chez Rose Remera, Kigali 84,046 08 57 48 00 Tourism Services
EER Guest House P.O Box 26 Ruhengeli 54 67 65/54 68 57 54 64 49 08 55 85 01 eerguesthouse@yahoo.fr Tourism Services
EPR Centre d'Acceuil P.O Box 56 Kigali 57 67 79 Tourism Services
Guest House Centre Diaconal P.O Box 225 Kigali 530165 Tourism Services
Guest House Kibuye P.O Box Kibuye guesthouse@rwanda1.com Tourism Services
www.rwanda-
Guest House KINIGI P.O Box 565 Kigali 54 69 84/5 08 53 36 06 assoferwa@rwanda1.com gorillas.com Tourism Services
Guest House ITUZE P.O Box 1519 Kigali 84,289 84,289 Tourism Services
Guest House Matimba Kagitumba Tourism Services
Guest House Oasis P.O Box 186 Gisenyi 54 07 19 54 01 25 08 30 59 61 Tourism Services
Guet House Relax P.O Box 1906 Kigali 57 18 75 57 18 75 Tourism Services
Guest House Umuco Plaza P.O Box 40 Gikongoro 577338 / 535060 Tourism Services
Home d'Accueil Moderne P.O Box 22 Ruhengeri 546525 Tourism Services
Home St. Francois P.O Box 97 Cyangugu 53 79 15 08793836/08491596 Tourism Services
IKIGO ISANO P.O Box 5259 Kigali 57 42 32 Tourism Services
IRIS Guest House P.O Box 228 Kigali 50 11 81 08 53 69 44 Tourism Services
Kilimanjaro Guest House Karuruma, Kigali 57 07 46 08 53 15 81 Tourism Services
Le Garni du Centre P.O Box 548 Kigali 57 12 75 57 26 54 Tourism Services
One Hill Motel P.O Box 4979 Kigali 08 84 94 94 Tourism Services
Peace Guest House P.O Box 52 Cyangugu 53 77 99 08 52 27 27 Tourism Services
Petite Colline P.O Box 406 Cyangugu 53 78 26 08 52 37 80 musoni04@yahoo.fr Tourism Services
Procure d'Accueil P.O Box 224 Butare 530993 Tourism Services
Umbrella Pine Guest House P.O Box 544 Kigali 566269 / 572567 Tourism Services
Village Touristique de Kinigi P.O Box 565 Kigali 586394/08533606 08 30 12 60 Tourism Services
Night Clubs
New Cadillac P.O Box 2825 Kigali 51 16 22/ 87 186 84,941 Tourism Services
La Planet KBC, Kimihurura Tourism Services
Restaurants
102
Addis Ethiopian P.O Box 2972 Kigali 57 47 15 Tourism Services
Amy Fastfood P.O Box 4981 Kigali 51 70 04/51 30 09 Tourism Services
Bar Rubavu P.O Box 131 Cyangugu Tourism Services
Bar Restaurant Hibiscus P.O Box 21 Gikongoro 534390 Tourism Services
Capri des Milles Collines P.O Box 1255 Kigali 57 47 41 57 47 41 caprirw2003@yahoo.fr Tourism Services
Chez Robert P.O Box 3241 Kigali 57 55 73 57 30 69 Tourism Services
Fido-Dido Ice Cream P.O Box 3724 Kigali 51 00 26 08 50 39 99 Tourism Services
Flamingo P.O Box 1899 Kigali 08 30 03 33 08 30 00 05 Tourism Services
Gogo Food Court P.O Box 647 Kigali 57 00 89 Tourism Services
KALISIMBI P.O Box Kigali 08 51 70 73 Tourism Services
La Nouvelle Planete P.O Box 2635 Kigali 87526/7 nm_nyomba@hotmail.com Tourism Services
Le Pose Idon Ex Caiman P.O Box 301 Kigali 50 15 64 Tourism Services
Metro-Paul Restaurent P.O Box 4804 Kigali Tourism Services
New Traveller P.O Box 2310 Kigali 57 38 98 08 52 59 14 Tourism Services
Restaurant Bar Bravo P.O Box Gitarama 562702 Tourism Services
Restaurant Bar Igisaza P.O Box 529 Butare 532082 Tourism Services
Restaurant IBUHORO P.O Box 272 Kigali 57 55 71 08568060/08562220 rubol_ye2001@yahoo.fr Tourism Services
Restoranto Italiano P.O Box 272 Kigali 83,062 08 50 21 13 Tourism Services
Restaurant la Relaxe Commune Murambi 567370 Tourism Services
Restaurant Taverne Avenue de la Revolution 50 21 17 50 20 69 08 30 17 30 Tourism Services
Restaurant Tranquillite P.O Box 59 Gitarama 56 26 96 08 53 41 79 Tourism Services
Roasters Sports Bar &
Restaurant P.O Box 4395 Kigali roasters@yahoo.fr Tourism Services
Shangai Restaurant P.O Box 2148 08 30 16 88 Tourism Services
Tam-Tam P.O Box 2 Gisenyi 08 50 09 34 Tourism Services
Total Traveller P.O Box 1823 Kigali 86,735 08 50 18 87 Tourism Services
URWIBUTSO P.O Box 3652 Kigali 51 74 25 51 74 25 08 30 29 99 Gerald Sina Tourism Services
Tour Operators
Access Rwanda Safari Ltd. P.O Box 6025 Kigali 08 52 47 99 08 74 41 29 www.access-rwanda-safaris.com Tourism Services
African Jacana Tours &Travel P.O Box 3455 Kigali 57 11 31/51 80 17 82,572 ajtt31@yahoo.com Tourism Services
Albertine Safaris P.O Box 2755 Kigali 08 46 12 56 08 48 48 13 www.albertinesafaris.co.rw Tourism Services
International Tours &Travel P.O Box 924 Kigali 574057/575582 578831/2 Tourism Services
KIBOKO Tours & Travel P.O Box 6628 Kigali 52 01 18/9 50 17 41 www.kibokotravels.org.rw Tourism Services
Magic Safaris P.O Box 4152 Kigali 57 55 66/57 59 88 57 44 52 www.magic-safaris.com Tourism Services
Primate Safaris P.O Box 4158 Kigali 50 19 34 74,513 08 30 08 32 www.primatesafaris.com Tourism Services
Savana Tours & Travel P.O Box 566 Kigali 50 21 95 50 21 95 08 48 43 26 savanatt@hotmail.com Tourism Services
Satguru Travel & Tours P.O Box 2111 Kigali 573079/572643 57 23 31 577497/511002 satguru@rwanda1,com Tourism Services
Swift Tours and Travels P.O Box 1003 Kigali 57 70 74/57 74 72 577070/577278 08 45 24 99 swift-tours@rwanda1.com Tourism Services
The Travel Company P.O Box 3090 Kigali 50 51 51 50 52 51 www.thetravelcompany.rw Tourism Services
Tousand Hills Expeditions P.O Box 3090 Kigali 50 51 51 50 52 52 www.thousandhills.rw Tourism Services
Volcano Safari Ltd. P.O Box 1322 Kigali 50 24 52 08 53 69 08 www.volcanoessafaris.com Tourism Services
Wild Frontiers P.O Box 844 South 27117022935 27114681655 www.wildfrontiers.com Tourism Services
103
Africa
World Wide Movers 51 62 21 wwmrwanda@rwanda1.com Tourism Services
Travel Agents
Changa Travel Agency P.O Box 3246 Kigali 57 75 64/57 71 03 57 76 69 Tourism Services
Concord Rwanda Sarl P.O Box 4152 Kigali 57 55 66/57 59 88 57 44 52 concord@rwanda1.com Tourism Services
International Tours Agency P.O Box 502 Kigali 57 21 13 57 21 13 Tourism Services
Rwanda Travel Bureau P.O Box 1395 Kigali 57 77 77/57 85 60 57 85 65 rwtravel@rwanda1,com Tourism Services
Travel Agency Services P.O Box 3859 Kigali 57 49 90 57 11 38 moniquemutesi@hotmail.com Tourism Services
Top Travel Tours P.O Box 10 Kigali 57 86 46/57 25 52 57 38 53 08 50 36 06 socor@rwanda1.com bemaku63@hotmail.com Tourism Services
Source: ORTPN;Rwanda National Business Directory, 2004;
Referral Persons:

Rosette 08 30 55
D.G ORTPN Rugamba 50
Tourism R&D Officer, 08 52 79
ORTPN Jane Sebujisho 29 sjane@rwandatourism.com
08 49 08
Market Researcher, RIEPA Martin Gasasira 34 gasmartus@rwandainvest.com 52 12 51
104
2006 LIST OF CUSTOMS LICENCED CLEARING AND FORWARDING AGENCIES
No AGENCY TELEPHONE E-MAIL ADDRESS CONTACT NAME P.O.BOX
1 2020 08644000 .mujeneza2000@yahoo.fr Mujeneza Grace 5321Kigali
2 AFS 573590 carriers@rwanda1.com Ntagwabira Antoine 3190Kigali
3 ADECOM 08501352 Nkorabiri Come
4 AGEDOU 08637515 Gatorano Juvenal 3462Kigali
5 ADE-TRANS 504285 adetransagency@yahoo.fr Ruvugabigwi Lambert 6862Kigali
6 AGETRAD 08746272 Gashirabake Eric 2292Kigali
7 ALPHA FREIGHT 08566589 Ndatsikira Dennis 4162Kigali
8 ATI 570171 atirwa@toyotarwanda.com Vinay H.Gorajia 1326Kigali
9 BCCA 08300673 Mukarwaka Alexie
10 BEST CLEARING 518828 Twagirayezu Antoine 6475Kigali
11 BOND 08306222 gmulinda@bond.rw.co Mulinda Mbabazi Grace
TRADING
12 BONFIDE C&F 08300286 Katwiremu Stephen 39Kigali
13 CIS-TRANS 08300624 cistrans@rwanda1.com Dukundane J.de DIEU 7002Kigali
14 CODETRANS 503649 Butera Deo
15 COIMEX 08504161 Musekera Emmanuel 3976Kigali
16 CONNECTUS 08332158 info@connectus.co.rw Masterjerb Birungi Paul 4738Kigali
17 CLOFFIK 08300382 Cloffic –sarl@yahoo.fr Kabega Janne 7002Kigali
18 DOVE FREIGHT 08306224 dovefreight@yahoo.fr Bamurange Odette 4194Kigali
19 EAC
20 FAST&HONEST 08852428 Kagame Pierrette 427Kigali
21 FREIGHT 08536901 Frelogs@yahoo.co.uk Umurungi Florence 4252Kigali
LOGISTICS
22 HBCC 08300782 nuwicyezam@yahoo.com Uwicyeza Micheline 5323Kigali
23 INTRASPEED 502455 info@intraspeed.co.za Rusagara J.Bosco 1653Kigali
24 JACAJU 518626 Jacaju1@yahoo.fr Uwanyirigira Beatha 5243Kigali
25 JASMINE 08597862 Mihayo Robert 6574Kigali
26 K.K CARGO 576645 agekkcargo@yahoo.fr Karangwa Rose 2187Kigali
27 KITS 572362 Kabanda Laurent 2034Kigali
28 KENFREIGHT 518646 mnjoroge@kenfreight.co.uk Njoroge Moses 5053Kigali
29 LIFE LINE FREI 08502823 Kangabe Peace 4478Kigali
30 MADE S.A.R.L 08558119 Made2025@yahoo.fr Kanyambo Alexandre 2690Kigali
105
31 NEW KIGALI 08531447 Rutagengwa Emmanuel 1793Kigali
32 OMNIBUS 574090 callnseg@yahoo.comsarl Nsengiyumva Callixte 3131Kigali
33 PIONNER 08426676 mundaneh@yahoo.co.uk Musefano Bonny 3674Kigali
34 SDT 08856668 Gatari Francoise 3570Kigali
35 SDV 576905 Rodolple.k@sdv.co.rw Kembukuswa Rodolphe 1338Kigali
TRANSAMI
36 SORWADETRA 503641 Uwavestine2000@yahoo.com.uk Uwamaliya Vestine
37 SOTRADER 504284 sotrader@yahoo.fr Niyonsaba Jacques 6326Kigali
38 SOCIETE
GENERAL
39 TRANSCLEAR 08301105 transclear@rwanda1.com Bastian Schmitz 2903Kigali
40 THE PEACEFUL 08530102 justiuwize@yahoo.fr Uwizeye Justine 7010Kigali
41 THREE IN ONE 08350070 Mwesigye Nyabutsitsi 2434Kigali
42 THREE STARS 08504161 Mukasharangabo Odette 3976Kigali
43 TRADEFREIGH 503246 Tradefret@yahoo.fr Mukashema Veronise 463Kigali
T
44 TRADECO 518594 tradecofa@yahoo.fr Bigirimana Celine 4387Kigali
45 TRANSOCEAN 08300782 Ndutiye Alphonse 462Kigali
46 TRADER 08303477 Tradersarl1@yahoo.fr Nyirinkindi cesar 41Kigali
47 TWO
FORWARD
48 TTC
59 WORLD 576977 narasimha@worldfreight.net K.R.Laksitmi Narasimha 5052Kigali
FREIGHT
50 WESTERN CRUISE 08506094 Cyiza Theophile 166Kigali
51 ZBR 503971 Hamidu Katamara 1070Kigali
52 CODE FREIGHT Nyiragwiza speciose
53 TRADERWA 577691 Rwemera Angelique 1056Kigali
54 QUICK 574494 Bahizi Mubaraka 3182Kigali
SERVICE
55 FIRST FREIGHT
106
107

EXPORT GUIDE

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EXPORT GUIDE

Written by: Rwandan Investment & Export Promotion Agency

I. Structuring Export Sales to Foreign Markets……………………..........7

II. INCOTERMS 2000 and Risk of loss...………...………………………13

III. Freight Forwarders and Insurance….…………………………………..23

IV. Types of Payment……………………………………………………….27

V. Trade Agreements, Export documentation & Controls…………………36

VI. Export Sector Review…………………………………………………...54

Many potential entrepreneurs in Rwanda face difficulties accessing information on

Done in Kigali, on 10th November 2006

Chapter I: Structuring Export Sales to Foreign Markets

Chapter II: Incoterms 2000 and Risk of Loss

Chapter III: Freight Forwarders and Insurance

Chapter IV: Types of Payment

Chapter V: Trade Agreements, Documentation & Controls

B. Foreign Sales Representatives

Sales Representatives provide a relatively low-cost commitment marketing partner

A representation agreement should always be reduced to writing. It should provide for a

A distributorship agreement allows a Rwandan exporter to sell its product in foreign

An advantage for Rwandan exporters using a distributor is the likely reduction in

Another option for exporters in Rwanda may be to incorporate a subsidiary company

1) Strategic segmentation: this is a strategy that tries to identify a group of potential

3) Technological Innovation: may play a major role in determining the product

The exploration aims at:

F1. Exploration in written form

F3. International Trade Fares & Organized Business Tours

Participating in international Trade Fares provides an exceptional opportunity to promote

Knowledge of Incoterms is essential for Rwandan exporters and importers, to prepare

Transport Mode: All Seller & Buyer to decide

FREE FCA= FREE CARRIER TRANSPORTER

Seller & Buyer to decide who insures

FOB = FREE ON BOARD

Seller & Buyer to decide who insures

CFR = COST AND FREIGHT

Transport Mode: vessel Seller & Buyer decide who insures

CIF = COST INSURANCE AND FREIGHT

CIP = CARRIAGE AND INSURANCE PAID TO

Transport Mode: vessel Seller & Buyer decide who insures

DAF = DELIVERED AT FRONTIER

DES = DELIVERED EX SHIP

Transport Mode: vessel Seller & Buyer decide who insures

Transport Mode: Vessel Seller & Buyer decide who insures

DDU = DELIVERED DUTY UNPAID

GROUP TERM RISK CODE MODE OF

Free Alongside Risk Transfers to Buyer upon FAS Vessel:

Cost & Freight Risk Transfers to Buyer upon CFR Vessel:

Costs in Seller's Country Costs in Buyer’s Country

1. Origin and destination of goods

1. Identifying and negotiating freight rates

In addition, to reviewing the affiliations and capabilities of a forwarder, it is often

Everything is negotiable is a phrase that an experienced exporter might use when

¾ Export Packaging: specific labeling, identifying marks in language of buying

Product Land Ocean Air Observation

- Full 40ft container from Kigali----Mombassa costs around $4000.

B. Export Trade Insurance

Agency for Trade Insurance in Africa; www.africa-eca.com/products.asp

• Inconvertibility and impossibility of funds transfer

The following considerations must be taken into account:

• COGEAR: BP: 2753; Kigali, RW. Tel: (250) 576041/52

C1. Documentary Revocable & Irrevocable Letter of Credit

D. Special letters of credit

D3. Transferable Letter of Credit

The port entry to which the merchandise is destined

Investment in one of the approximately 100 washing stations required to achieve