IMPORT GUIDE · CHECKED 6 OCTOBER 2026
Importing construction machinery into Uganda
Excavators, loaders, bulldozers and graders (HS 8429) enter Uganda at 0% import duty under the EAC common external tariff. VAT and levies add 24% of the customs value. On a machine with a $100,000 customs value, that is $24,000 in taxes at entry.
Import taxes on machinery in Uganda
| Tax | Rate | Charged on | On $100,000 |
|---|---|---|---|
| Import duty | 0% | Customs value (CIF) | $0 |
| VAT | 18% | Customs value + duty | $18,000 |
| Withholding tax | 6% | Customs value (CIF) | $6,000 |
| Total taxes at entry | $24,000 | ||
Worked example on a $100,000 customs value (cost, insurance and freight). Every lane page has a calculator for your own figures.
Before the machine ships
- Pre-shipment inspection
- UNBS pre-export verification (PVoC) covers used goods and selected machines; Intertek runs it. Bureau Veritas stops issuing Uganda certificates after 7 October 2026.
- Customs system
- URA ASYCUDA World
- Documents you will need
- Commercial invoice, packing list (listing attachments shipped loose) and the bill of lading.
- VAT on plant and machinery can be deferred, then waived once URA approves.
- Withholding tax is credited against your income tax.
- Machinery under chapters 84 and 85 is exempt from the infrastructure levy and import declaration fee.
Guides by where you buy
Sea routes into Uganda
Cargo for Uganda lands at KEMBA and moves inland by road or rail; days below are the sea leg.
| From | To | Sea days |
|---|---|---|
| Busan, South Korea | Kampala via KEMBA | 25 |
| Houston, United States | Kampala via KEMBA | 64 |
| Jebel Ali, United Arab Emirates | Kampala via KEMBA | 7–12 |
| Nhava Sheva (Jawaharlal Nehru), India | Kampala via KEMBA | 11–14 |
| Qingdao, China | Kampala via KEMBA | 30–35 |
| Shanghai, China | Kampala via KEMBA | 20–28 |
| Yokohama, Japan | Kampala via KEMBA | 34 |