Customs entry passing and rejection

A customs entry refers to; Declaration of information on imported or exported goods, prepared by a
customs broker on a prescribed form called entry Form or duty entry Form, and submitted to the
customs. It states the customs classification number, country of origin, description, quantity, and CIF
value of the goods, and the estimated amount of duty to be paid. If upon examination by a customs
officer the entry is verified as a correct or 'perfect entry,' the goods in question are released (on payment
of duty and other charges, if any) to the importer, or are allowed to be exported. Main types of entry are:
(1) Consumption entry: for goods to be offered for sale (consumption) in the importing country,
(2) Formal entry: that is required to be covered by an entry bond because its aggregate value exceeds a
certain amount,
(3) Informal entry: that is not required to be covered under an entry bond because its value is less than a
certain amount,
(4) In-transit entry: for the movement of goods from the port of unloading to the port of destination
under a Customs bond,
(5) Mail entry: for goods entering through post office or courier service and below a certain value,
(6) Personal baggage entry: for goods brought imported as personal baggage,
(7) Transportation and exportation entry: for goods passing through a country enroute to another
country, and
(8) Warehouse entry: for the goods stored in a bonded warehouse.

Uganda Customs Information

East African Community Customs Management Act 2004 (EACCM)

EAC Single Customs Territory

The EACCM act regulates the management and administration of customs duties and imports in
Uganda, with a decentralized system where each country collects its own revenue. This is applicable to
all countries that are signatory to the East African Community collaboration.

The handling of internal container depots in Uganda has been liberalized to increase revenue collection,
improve cargo flow and create jobs. There are a total of 12 privately owned internal container depots
(ICD) in Uganda. Goods can either be cleared at the border or at an inland depot. Organizations
therefore have two options. One option is to clear at the border, and the second to clear inland. See
options and circumstances below.

1
Option 1: Ability to do clearance at the border

- For organizations that already have exemption

- For corporate companies especially manufacturing companies handling raw materials

Option 2: Ability to do inland clearances

- In circumstances where the truck arrives but does not have full documentation. The clearing
company moves the cargo to an ICD and releases the trucks pending clearance

To increase storage capacity a proposal has been made to Uganda Investment Authority by a private
entity to establish a freight village and dry port.

Duties and Tax Exemption

Only items, food and non-food, that are not on the prohibited/restricted list under the law at the time of
import are permitted. The items specification, quality, packaging and labelling should be in conformity
with the International standards of importation. The items imported should have a valid shelf life period;
Shipping documents must be presented to relevant Customs authorities in the original form in time;
mandatory tax waiver request for both food and non-food items from MoFA where applicable;
clearance with Communication Commission for entry of communication equipment, and National Drug
Authority for Humanitarian drugs; mandatory checks (verification) at entry by regulatory authorities
namely Customs, Uganda Quarantine Inspection Services, Uganda National Bureau of Standards and the
organisation should have an appointed customs clearing/forwarding agent.

For contact information regarding government custom authorities, please follow the link below:

Annex 2.1 Government Contact List.doc

Uganda is a landlocked country, encircled by Kenya, Tanzania, Rwanda, DRC and South Sudan. The
following are the crossing points to the neighboring countries:

Kenya: There are three major crossing points: Malaba, Busia, Port Bell, and Jinja Pier

Rwanda: Katuna, Cyanika, Gatuna, Miriama hills and Kagitumba on Rwanda border is the major
transit point.

2
DRC: For trucks to Goma its Bunagana, to Bunia it is Zombo in Arua and all roads to Goli

-Across Lake Albert to Bunia and Ntoroko

-From Kesese to DRC the transit point is Mpondwe

Tanzania: - There are two major crossing points: Mutukula and Port Bell.

South Sudan: -Elegu/Nimule, Madi Opei/Tseretenya and Oraba/Kaya transit points. Below are the
contacts for the focal points for the respective border posts.

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These
instruments can be applied when an emergency is officially declared by the Government. When this
occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and
if there are any other existing ones

Ratified by
Country?
Agreements / Conventions Description

(Yes / No)

WCO (World Customs Organization) member Yes. 1962

Annex J-5 Revised Kyoto Convention Yes. 25/3/2002

OCHA Model Agreement Yes. 2006

Tampere Convention (on the Provision of Telecommunication Resources for

Yes. 5/9/2002
Disaster Mitigation and Relief Operations)

Yes.

COMESA 21/12/1981
Regional Agreements (on emergency/disaster response, but also customs
unions, regional integration)
IGAD January 1986

OAU (NOW AU)

3
 Ratified by
Country?
Agreements / Conventions Description

(Yes / No)

25/5/1998

Exemption Regular Regime (Non-Emergency Response):

[Note: This section should contain information on the usual duties & taxes exemption regime during
non-emergency times, when there is no declared state of emergency and no streamlines process (e.g.
regular importations/development/etc.).]

National Customs Legislation and Regime

Clearing of goods in Uganda is a statutory requirement and can be done by a registered clearing agent
only. However, where organisations have employed qualified Clearing personnel, the organisation can
undertake its own clearance with the right approvals.

Organizational Requirements to obtain Duty Free Status

United Nation Agencies

WFP imports are generally duty and Tax exempt except for purchase of non-food items where tax
exemption is sought on a case by case

Non-Governmental Organisations (NGOs)

In the past all NGO‟s were tax exempt. Unfortunately the facility was abused and the Government was
forced to withdraw the blanket provision. Tax and duty exemption is now granted to only diplomatic
missions and on a case by case basis, depending on the status of the project for which the exemption is
being sought. If the mission or actual project/programme, is in support of a specific public service i.e.
health, Water, education, environment etc., the line Ministry would facilitate the tax and duty exemption
application. Once the agreement is made with the line Ministry they become responsible for the tax and
duty. The line Ministry issues the applying entity a promissory note (letter) with a Customs Product
Code (CPC) which is passed on to the consignees Clearing Agents. The Clearing Agent enters the code

4
into the system (process is computerised). The promissory note is then approved by the Permanent
Secretary of the line Ministry. The exemptions are then processed by the Ministry of Foreign Affairs.

World Food Programme

WFP imports are generally duty and Tax exempt except for purchase of non-food items where tax
exemption is sought on a case by case. A tax exemption certificate is usually applied for on case by case
basis and appended to the entry at the time of lodgement, in lieu of payment to the bank for non-food
items. On request WFP applies a statutory Instrument enshrined in the Finance Bill for customs
clearance of food

Non- Governmental Organizations (NGOs)

Duty and tax exemption for NGO‟s is dependent on the type of goods being imported and purpose of the
goods. For humanitarian imports the Government would require:

a) Evidence from the country of origin which is then submitted to the concerned ministry.

b) The consignee NGO must be registered and have a physical address in Uganda. Copies of
registration must be submitted.

For each import/consignment the packing list, commercial invoice, air waybill or bill of lading is sent to
the Prime Minister‟s office (OPM). The Prime Minister‟s Office will liaise with the Treasury to endorse
the permission for tax exemption.

c) Cover letter to the Office of Prime Minister explaining nature of work being carried out and proof
of how the work will benefit the community (ties) within Uganda in the area of operation.

d) Certificate of registration as a charity organization (NGO/INGO) registration certificate in the

country (Uganda).

e) Copies of commercial invoices/Parking list for the items to be exempted from tax.

f) Airway bill or Bill of Lading for the items.

g) If request is accepted by the Office of the Prime Minister, communication is made to the Ministry
of Finance/Treasury to clear the taxes on behalf of the NGO/INGO.

5
h) At this point the Treasury issues a Tax exemption letter to be presented to URA to release the said
consignment with commitment of treasury to pay on behalf of the agency (NGO)

For all imports the packing list, commercial invoice, airway bill or Bill of Lading must be sent to the
Office of the Prime Minister (OPM). The OPM will then liaise with the Treasury to endorse permission
for tax exemption.

The Department of Disaster Preparedness and Refugees in the Office of the Prime Minister is the lead
government desk in disaster preparedness and management in Uganda. The coordination of international
and domestic disaster relief is undertaken by this Department through the National Emergency
Operations Centre. In addition, the Department is responsible for mobilising resources in collaboration
with UN agencies, including Uganda Red Cross Society and other humanitarian organisations, to assist
disaster victims immediately after a disaster and in the restoration of their lives.

The government usually requests international assistance whenever disasters exceed national coping
capacity through the Central Appeals Process. Exemptions are granted to UN agencies and some NGOs
if their imports are meant to support a public service or an emergency operation.

United Nations Agencies

WFP and other UN agencies‟ imports are generally duty and Tax exempt and this includes food and
non-food items under their diplomatic status. Process normally involves presentation of all shipping
documents plus a tax exemption from MoFA to customs.

Non-Governmental Organizations
Duty and tax exemption for NGOs is dependent on the type of goods being imported and purpose of the
goods. For humanitarian imports the Government will require:

1) Evidence from the country of origin. This evidence is submitted to the Ministry of Foreign Affairs.

2) The consignee NGO must be registered and have a physical address in Uganda. Copies of
registration must be submitted.

3) Cover letter to office of Prime Minister explaining nature of work being carried out and proof of
how the work will benefit the community (ties) within Uganda in the area of operation.

6
United Nations Agencies
4) Certificate of registration as a charity organization (NGO/INGO) in the country (Uganda).

5) Copies of commercial invoices/Parking list for the items to be exempted from tax.

6) Airway bill or Bill of Lading for the items.

7) If request is accepted by the Prime Minister‟s office, communication is made to Ministry of

Finance/Treasury to clear the taxes on behalf of the NGO/INGO.

8) At this point the treasury issues a tax emption letter to be presented to URA to release the said
consignment with commitment of treasury to pay on behalf of the agency (NGO).

Exemption Certificate Application Procedure:

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
Uganda Duties and Taxes Exemption and Customs Clearance Process

The following is information on the duties and taxes exemption process and customs clearance process
in Uganda. As the two are largely intertwined, they are explained together. However, as an excerpt,
here is how to obtain a duties and taxes exemption:

In order to obtain exemption certificate for non-food items the following applies:

1. A triplicate application must be made to the Protocol Office of the Ministry of Foreign Affairs
using the appropriate form.
2. The Permanent Secretary will then approve/reject the application.
3. Once done, one copy is retained by the Ministry, one copy is forwarded by them to the Customs
and Excise Department and one copy is returned to WFP to go along with the other supporting
documents related to the importation.
4. When the goods are being declared and cleared with Customs, WFP must present the exemption
certificate together with any other required documents. Included in these required documents it
must show that WFP is the consignee of the goods.

Note:

7
Duties and Taxes Exemption Application Procedure
1. Uganda Revenue Authority and the Ministry of Foreign Affairs have controls in place to monitor
the goods being imported in relation to the exemption certificates approved.
2. An exemption must be applied for before the arrival of the goods in the country.
3. The total time required for obtaining duty and tax exemption certificate is at minimum 3 working
days, but it depends on the workload of the approving officer.

In the case of food items, WFP has blanket coverage and only needs to present a declaration to Uganda
Revenue Authority (Customs) with the supporting import documentation.

REQUIRED DOCUMENTS

Bill of Entry and Supporting Documents

Declaration of goods to Customs is done on a bill of entry (SAD). The following are declared on the
entry:

- Consignor (Exporter)

- Consignee

- Clearing Agent

- Origin

- Value

- Currency Code

- Commodity Code (HSC) description of goods

- Quantity

- Customs Procedure Code

- Payment Account (ASYCUDA world)

In Uganda two ASYCUDA (Automated System for Customs Data) Versions are in use namely,

8
Duties and Taxes Exemption Application Procedure
ASYCUDA 2.7 and ASYCUDA World. The latter system allows importers to do self-assessment of
duty for their goods while in the former system duty assessment is done by customs.

Under both Systems, the Customs Clearing Agent prepares a work sheet indicating all the features listed
above and takes it to the Direct Trader Input (DTI) Centre for registration.

A print out of the entry is then produced with an entry number automatically allocated by the computer.

The following documents support a declaration and should be availed to the customs agent prior
to arrival of goods.

 Commercial Invoice
 Packing list
 Bill of Lading/Airway Bill/Railway Consignment Notes
 Sales Agreement
 RCTD/TI
 Certificate of Origin
 Fumigation Certificate
 Phytosanitary Certificate
 Import Permits for restricted imports like drugs, arms and ammunitions, fertilizers, live plants,
live animals, soil etc.

Other documents that may be attached on entries to support a declaration include:

 Proof of payment documents like Telegraphic transfer (TTs)

 Motor vehicle registration/Deregistration Certificate
 Letters of Credit
 Receipts.

It should be noted that not all declarations must have all the above listed supporting documents. It
depends on the nature of the import and how the transaction was carried out.
Process to be followed (step by step or flowchart)
RECEIPT, CHECKING AND PASSING/REJECTING IMPORTATION DOCUMENTS

9
Duties and Taxes Exemption Application Procedure
Receiving and Passing a Declaration

Goods are deemed to be entered when the entry, made and signed by the owner in the prescribed
manner, is accepted and signed by the proper officer (Customs Officer) and any duty due or deposit
required in respect of the goods has been paid or security (Bond of Tax Exemption certificate) has been
given for compliance with the law.

Under ASYCUDA 2.7 after the entry has been captured in the computer it is stamped and signed by the
proper officer but payment of duty is done after assessment at Long room. Under the ASYCUDA World
System, after the registration of the entry at a DTI, payment is done at the bank and the entry lodged at
the Customs Business Centre (Long room).

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

NFI Vehicles
Staff
Telecoms
Food (Shelter, Medicines &
& Office Equipment
WASH,
Supplies
Education) Spare Parts

Yes, Yes, Yes, Yes, Yes,

Original Original, Original, Yes, Original, Original, Original,

1 copy, 1 copy, 1 copy, 1 copy, 1 copy, 1 copy,

Invoice

applies to applies to applies to all applies to all UN applies to all applies to

all UN and all UN and UN and and NGOs] UN and all UN and
NGOs] NGOs] NGOs] NGOs] NGOs]

Original Original Original Air Original Air

AWB/BL/Other Original Air Original Air
Air waybill Air waybill waybill or waybill or
Transport waybill or waybill or bill of
or bill of or bill of bill of bill of
Documents bill of lading. lading.
lading. lading. lading. lading.

Donation/Non- Original Original Original Original Original Original

Commercial Certificate Certificate Certificate of Certificate of Certificate of Certificate

10
Certificates of Export of Export Export Export Export of Export

Yes Yes Yes

Packing Lists Yes Original Yes Original Yes Original
Original Original Original

Certified Import
Food test license from
certificate Uganda JVIC Copy of
from national drug Certification from passport,
exporting authority exporting offer letter
Other n/a
country, before country(showing from the
Documents
PIP for importation, that the MV has organisation
Uganda, certificate of been tested and fit and work
UNCST, analysis from for purpose) permit
UQIS and exporting
UNBS country

Additional Notes:

Clearing of goods in Uganda is a statutory requirement and can be done by a registered clearing
agent only. However, where organisations have employed qualified Clearing personnel, the
organisation can undertake its own clearance with the right approvals.

Customs Clearance

The Customs clearance of goods is done by lodging Import entries and other clearances which are a
legal declaration to Customs under the Customs and Excise Act 2004. To expedite the process of
clearing goods is conducted smoothly; certain documents required by Customs should be available on
request by the customs officer.

General Information

Customs Information
1. A Customs Bill of Entry duly completed and signed by a Customs Agent.
Document 2. Other documents related to the purchase and importation of the goods such
Requirements as:-

11
 a) Commercial Invoice

b) Bill of Lading (for Imports by Sea)

c) Airway Bill (for imports by air)

d) Railway consignment note (for imports by rail)

e) Freight Invoice

f) Insurance certificate (if goods were insured)

g) Proforma Invoice

h) Certificate of Origin

i) Permits (if necessary)

j) Original and translated certificates of cancellation or

k) permanent export for motor vehicles

l) Road transit Customs Document (Commonly known as

m) C63) prepared at seaport and entry port in Uganda.

n) URA Form 1 for Motor vehicles

 o) • Any other relevant documents.

Embargoes None
Narcotic drugs, explosives, imitation and counterfeit currency notes/coins,
pornographic materials, matches containing white phosphorous,

Prohibited Items
soaps and cosmetic products containing mercury, used tyres for commercial and
passenger vehicles, counterfeit goods, distilled beverages containing essential oils or
chemical products which are injurious to health, protected species, etc.
General Arms, ammunitions, explosives requires special permit from the ministry of defence.

12
Restrictions

Customs Clearance Document Requirements

Customs clearance is mandatory for all goods imported in to the country

1. Note that the standard documents used in the application for tax exemption are the same
documents that are used for clearance of goods. Additional documents may be required on a case
by case basis depending on the nature of the import.
2. Note that UN organisations, by the nature of their registration are duty and tax free. WFP food
imports are tax free. However, any relief items are granted exemption on a case by case basis.

Weight and Value Band

For document rates over 5 lbs., please see the DHL Express 9:00 (non doc) rates starting at 6 lbs. below.
These rates are applicable to both documents and non-documents.

Please refer to the Rate Zone Table (page 6) when determining your rates.

A) Customs Clearance for Import by Road

The EAC Heads of State early this year (2013) assented to the One Stop Border Posts Bill 2012 which
provides for the establishment of One Stop Border Posts (OSBP) in the region in order to facilitate trade
through the efficient movement of goods and people within EAC. This OSBP bill concept is aimed at
harmonising transit clearance, with two officers from bordering countries sitting under one roof to
handle transit documents concurrently in order to save time.

Construction of a border post at Malaba on Kenya-Uganda border is underway and also funding of
ASYCUDA WORLD, the system that allows 24-hour clearing of cargo using remote control, the
electronic cargo tracking system and integrated border management system in both Malaba and Busia
borders.

Outlined below is an overview of the customs clearance process for the importation of cargo conveyed
by road at Malaba and Busia Uganda border Customs Stations, as it relates to WFP humanitarian food
aid commodities and relief items imports. However, process (A) also applies to other humanitarian
organisations and refers to transit entry clearance whereby Malaba customs clears goods to the Internal
Container Depots in Kampala/Jinja, etc., for onward Inland clearance.
13
Outward clearance from Kenya (Export) is quite uncomplicated. Major documentation will have been
done at the point of loading (Mombasa or Nairobi). At Malaba simple reconciliation is done to confirm
exit and ensure that transit cargo is not dumped within Kenya. Clearance of imported goods in Uganda
may involve various government agencies with different public service roles as well as standards. For
example in health it would be the monitoring of standards in terms of protection of diseases on human,
animals and plants. Therefore other agencies like Uganda National Bureau of Standards, Uganda Drugs
Authority and Ministry of Agriculture plant Protection officers ( Uganda Quarantine Inspection
Services) may be involved in physical verification of the cargo.

1. In bound trucks follow a queue, after clearance through the Kenya Revenue Authority (KRA). Each
truck stops at the Lower Inward Gate Uganda, the driver presents two copies of Kenya Revenue
Authority (KRA) Bill of Entry C63 for recording truck number, the cargo description and allocation of
an inward rotation number. (Duration will depend in what position the truck is in the queue, but in all
within 1hour).

2. The truck proceeds to the yard and stops at the gate entrance where the driver is issued with a
parking invoice. On entering the yard each truck is then subjected to verification by three regulatory
authorities. (Duration: 30 minutes minimum).

Uganda Revenue Authority (URA):

WFP food items are not subject to full URA customs physical verification but „sighting‟. Also a customs
seal is affixed onto the fuel tank of every truck to prevent drivers from dumping fuel on the black
market.

Uganda Quarantine Inspection Services (UQIS):

Inspectors check for any pest infestation, plant infections, grain breakage or contamination in
commodities entering the country or in transit to third countries as per international conventions. Upon
checking each truck, the UQIS inspector allows it in or directs fumigation or may recommend
destruction, depending on the findings. For processed foodstuffs, after inspection he forwards to UNBS
for quality check.

Uganda National Bureau of Standards (UNBS):

14
Inspectors check for conformity with standards relating to quality, shelf life, packaging, and
contamination in the foodstuffs and relief items. Imports meeting the required standards are allowed in,
but any commodity falling short of these standards is impounded, re-exported to the country of origin or
destroyed.

3. After the physical verification a truck proceeds to the parking yard. The driver hands over the two
original C63 crossing copies and a copy of the WFP Waybill to the WFP clearing office at Malaba. For
NGOs the same would apply, two original C63 and a copy of the organisations waybill to their
appointed agent.

4. The transporters/drivers pays URA Road user charges per truck of UGX 82,200/= for Kampala and
UGX 10,000/= for Tororo respectively plus bank charges. A bank payment advice form is requested for
and payment is made through the bank, the returns take not less than 4 hours before URA issues a
receipt.

Furthermore the transporters must pay parking fees of UGX 10,000 after every 24 hours per truck in the
old yard or UGX 12,000 in the new yard. The Road User Charge receipt is handed to WFP staff/ or
authorised clearing agent to attach to the entry which will be prepared as follows.

5. The WFP/NGO Uganda customs documentation commences at this point. A Customs Bill of Entry
(IM4) is prepared for declaration of each truck received, by self-data capture done electronically on-line
with a system known as Direct Trader Input (DTI) / Automated System for Customs Data (ASYCUDA
World) which is linked to the main URA server for instant data transfer from a remote DTI Centre. A
hard copy print-out of each bill of entry is attached with the two C63 crossing copies plus a WFP/NGO
non-commercial invoice. This compilation is hand carried back to UQIS and UNBS for official
certification. The UNBS also requires submission of a completed application forms indicating details
relevant for import inspection and clearance.

6. Upon endorsement by UQIS and UNBS, the entries are lodged at the Customs Long-room receiving
section. Here, the entry reference numbers (allocated at data capture) plus other cargo particulars are
manually entered in a receiving register.

Note: WFP has a blanket duty exemption on imports of Food items but for imports of Non Food Items, a
specific tax exemption form is obtained from the Ministry of Foreign Affairs per consignment and
attached on the Bill of Entry. NGOs require the tax exemption without which they must pay the full tax.

15
The Customs Long-room is a restricted area to non-customs staff members. WFP/NGO staff is not
exceptional in this case. Consignees and their agents therefore have limited control over the documents
lodged once they are received at lodging point. The lodged entries process is however followed up
through window pin holes. Currently for WFP, the maximum time frame allotted within which to
process a lodged home use entry is 48hrs.

7. From the Receiving section, the entry is forwarded to the Assessment desk to be vetted for any
discrepancies in the declaration. The cargo value is reviewed; any errors or inconsistencies in
declaration or data capture are queried and corrected. The Officer also queries the ASYCUDA World
system to determine the channel of further processing i.e. Green, Yellow or Red. Invariably if the system
allocates WFP entries to the green channel the entries are forwarded to the Releasing Officer who sends
the courier or agent or consignee in the case of WFP to take them to the Bonds section.

8. At the Bonds section, dispatch copies of the C63 from Kenya are attached to the original C63
Crossing copy and reconciliation is made in the register. The Entries are then sent back to the Releasing
officer‟s desk (In Charge Customs Long-room)

9. The Releasing Officer then reviews each entry to ensure that all procedures have been observed,
prints a release order then endorses the entry as released and forwards to Separation desk.

10. At Separation desk, an entry is split into Importer‟s copies and Customs Station copies. On
receiving WFP/NGO copies, the authorised agent/WFP further separate office copies from driver‟s
copies and hand over the latter to the transporters representative or drivers.

11. Finally the driver is given his copy of the entry and clears through the upper gate. Drivers are
assisted by their respective transport company representatives to flag them off.

NOTE: In some cases the IM4 entries are lodged at Malaba for imports depending on the organisations
planning and requirements. This saves money and time since the same 8 stages of customs process will
be repeated for inland clearance at ICD in Kampala.

B) Customs Clearance for Import by Rail

In 2005 the Government of Kenya and the Government of Uganda outsourced the management of the
Kenya Railways and Uganda Railways to the Rift Valley Railways Consortium (RVR) from South
Africa. The selection of RVR management was done through competitive bidding.

16
For humanitarian organisations importing by rail transport CIP Kampala, the goods are cleared in transit
by Rift Valley Railways at Tororo to Kampala for final clearance.

The Procedures for clearance of inbound cargo conveyed by Railway bear some similarity with stages 1
to 8 outlined above albeit with an older version of customs regime. Processing is done at the Tororo
Railway Station & Tororo Customs Station, about 17 Km away from the Malaba border point. This
following process is customised to WFP because of the presence of their warehouses in Tororo.

In the past, from the Kenyan port of Mombasa, the trains were operated by Kenya Railways Corporation
(KRC). On arrival at Malaba Railway Station the KRC cleared the wagons to cross into Uganda. KRC
locomotives would then terminate their journey at this point. The Rift Valley Railways (RVR) now has
the concession to operate the KRC and URC.

Once in Uganda, RVR dispatches locomotives from Tororo across the border, to marshal and shunt the
wagons to Tororo Railway Station Interstate yard.

The wagons consigned to WFP Kampala are cleared by RVR as transit and manifested for onward rail to
Kampala. The wagons consigned to WFP Tororo are marshalled at the Goods shed pending customs
clearance by the WFP office or its designated agent.

1. Every morning WFP clearing staff/agent goes to the Tororo Railway Station and first take stand
age of the newly arrived wagons. They then proceed to the customs office and receive the C63s for the
Tororo bound wagons and proceed to the RVR Goods Agent who raises the wagon consignment notes
accordingly.

2. These documents are compiled to make a Customs Bill of Entry (IM4) declaration for all the
wagons manifested and a Cargo receipt is issued by the customs office for RVR to immediately shunt
the wagons to WFP Tororo Warehouse rail siding.

3. The IM4 Entry is taken to URA Tororo Customs Long room for registration and data capture. Note
this customs station has not yet upgraded to ASYCUDA World therefore no self-data capture is yet
possible here but is done by a customs officer at the station.

4. A Customs Verification Officer is assigned to inspect the cargo at the warehouse siding and
offloading can proceed, in the presence of the freight forwarders representative‟s i.e. of nominated WFP
forwarders at Mombasa Port.

17
5. The Verification Officer writes a Verification Account detailing the cargo s\he has inspected.

6. The IM4 entry is forwarded for valuation and assessment. In case of a rejection we are notified and
make the amendment.

7. Finally the IM4 entry is released and forwarded for separation.

8. At separation desk, importer‟s copies are split from Customs station copies.

Note: It was intended for the joint Kenya/Uganda Customs border clearance for inbound cargo by Rail,
at Malaba, Kenya Railway Station. Entry document processing will no longer be at Tororo but at URA
Customs Malaba, Uganda, using the Electronic on-line DTI ASYCUDA World system already in use for
cargo by Road. To date this has only been partially implemented to the extent that there are KRA
officers who sit in URA offices and vice versa. But full joint border operations have not yet been
practically implemented. This collaboration is a project by the World Bank.

Before the computerized system came into place it was possible to do a pre-clearance of goods pending
approval of duty and tax exemption. The current system does not have a provision for this. To facilitate
smooth flow of humanitarian assistance a new process INSITU has been introduced. The Clearing agent
is able to pre-clear goods into a “warehouse” but releases them for use by the consignee pending receipt
of the exemption. The agent then becomes responsible to the Government for the follow-up of the
exemption for submission to customs.

Government Contact List.doc

Customs Clearance Document Requirements (by commodity)

NFI Vehicles
Staff
Telecoms
Food (Shelter, Medicines &
& Office Equipment
WASH,
Supplies
Education) Spare Parts

Yes,
D&T Original, 1
Yes, Yes, Yes,
Exemption copy, Yes, Original Yes, Original
Original Original Original
Certificate applies to
both UN

18
 and NGO]

Yes, Yes, Yes, Yes,

Invoice Yes, Original Yes, Original
Original Original Original Original

AWB/BL/Other
Transport AWB/BL AWB/BL AWB/BL AWB/BL AWB/BL AWB/BL
Documents

Donation/Non- Original Original Original

Original with Original with Original with
Commercial with value with value with value
value stated value stated value stated
Certificates stated stated stated

Packing
Packing Lists Packing list Packing list Packing list Packing list Packing list
list

Phytosanitary
Yes No No No No No
Certificate

Import license
from Uganda
Copy of
national drug JVIC Certification
Food test passport,
authority from exporting
certificate offer letter
Other before country(showing
from the n/a from the n/a
Documents importation, that the MV has
exporting organisation
certificate of been tested and fit
country and work
analysis from for purpose)
permit
exporting
country

Additional Notes
Transit Regime
Customs Guidance for Transit Items

Documentation

 Commercial Invoice showing items are in transit.

 Airway bill or bill of lading
 Packing list

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Procedure

 Transit document one (T1) is prepared and entered into the customs system that these particular
items have entered the country.
 If items come by air, the items will be kept in customs warehouse until next transport to the
destination is arranged.
 If the items come by sea or road, a customs seal is put on to the consignment after reconciling the
content with the invoice and packing list at the boarder (or entry point) and the items driven in to
customs bonded warehouse. But if transport is available the items will be immediately
dispatched.
 A re-export document is prepared when transport to the final destination is available. This is
done so as to reflect in the customs system that the items that entered the country have been
transited out of the country under customs watch.

Certificate of Conformity (CoC)

Certificate of Conformity (CoC) Information

Following the implementation of the PVOC (pre export verification of conformity) in June 2013, all
consignments destined for Uganda and those in transit but stored temporarily in Uganda must have a
certificate of Conformity-(COC). Consignments arriving without the COC will be subject to a surcharge
of 15% of the CIF value as well as inspection and lab analysis which implies a delay in the food
dispatches and extra costs from the inspection which are a minimum of 235 USD per consignment.
Also, to note is that the COC is valid for 3 months which means that the cargo needs to be received
prior to expiry of the certificate or else the inspection would take place at destination.

WFP can be accorded a case to case exemption on application.

Transit commodities

Commodities in transit through Uganda do not require a COC provided they are not stored in the
Country.

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