Importing a car into Uganda involves several taxes, fees, and mandatory procedures managed by the Uganda Revenue Authority (URA). Here’s what you need to know:
- Taxes and Fees:
- Import Duty: 25%-35% of the CIF value (up to 50% for older vehicles).
- VAT: 18% of CIF + Import Duty.
- Withholding Tax: 6% of CIF.
- Excise Duty: 10% of CIF.
- Infrastructure Levy: 1.5% of CIF (added July 2025).
- Import Declaration Fee: 1% of CIF (added July 2025).
- Registration Fee: UGX 714,300 (~$190).
- Local Insurance: 0.3% of insured value (mandatory from Feb 2025).
- Key Requirements:
- Vehicle must meet safety and emissions standards (max 15 years old, Euro 4 compliance).
- Necessary documents include the bill of lading, commercial invoice, vehicle logbook, Certificate of Conformity (CoC), and marine insurance from a Ugandan insurer.
- Process Overview:
- Pre-shipment inspection and documentation.
- Customs clearance using URA’s ASYCUDA system.
- Tax payments based on CIF value.
- Registration with URA to obtain license plates.
Recent updates in 2025 introduced new levies, mandatory local insurance, and digital license plates, increasing overall costs. Thorough preparation and accurate documentation are essential to avoid delays or penalties.
COMMONLY ASKED CUSTOMS QUESTIONS AND ANSWERS
Car Import Regulations in Uganda
Uganda has specific import regulations designed to ensure safety, protect the environment, and manage revenue collection. Since these rules can change over time, it’s essential to check the latest guidelines with the Uganda Revenue Authority (URA) or other relevant authorities before proceeding. These regulations typically address vehicle eligibility, safety standards, and required certifications.
The URA outlines key requirements, such as eligibility criteria for vehicles, mandatory safety and emissions inspections, and certifications needed for import approval. Meeting these standards is crucial to avoid delays or penalties.
Vehicles must also enter Uganda through designated entry points, which depend on border protocols and logistical arrangements. It’s important to stay updated on approved entry points and transport routes by consulting official sources or working with experienced logistics providers.
Familiarizing yourself with these regulations is the first step toward understanding URA fees and the clearance process, which are covered in the next sections.
URA Fees and Taxes
Bringing a vehicle into Uganda involves several taxes and fees that significantly increase its CIF (Cost, Insurance, and Freight) value. The Uganda Revenue Authority (URA) levies these charges, which, when combined with other costs, can make the overall expense substantially higher.
Import Duty and VAT
Import duty is the most significant tax, typically ranging between 25% and 35% of the vehicle’s CIF value. However, for vehicles older than nine years, this rate can climb to as much as 50% above the standard.
On top of import duty, there’s Value Added Tax (VAT), calculated at 18% of the CIF value plus the import duty. For instance, if a vehicle’s CIF value is US$10,000 and the import duty is 25% (US$2,500), VAT would be applied to US$12,500, resulting in an additional US$2,250 charge.
In 2025, electric and hybrid vehicles saw a change in their tax structure, with a 25% import duty replacing the previous 0% rate. This shift led to a notable rise in imports, increasing from 26 to 420 units.
These primary taxes are just part of the total cost, as additional fees and levies also apply.
Additional Taxes and Levies
In addition to import duty and VAT, other charges are imposed on all vehicle imports. These include:
- Withholding Tax: 6% of the CIF value
- Excise Duty: 10% of the CIF value
Starting in July 2025, two new charges will be introduced:
- Infrastructure Levy: 1.5% of the CIF value
- Import Declaration Fee: 1% of the CIF value
| Tax/Levy | Rate | Calculation Basis |
|---|---|---|
| Import Duty | 25%–35% | CIF value |
| VAT | 18% | CIF value + Import Duty |
| Withholding Tax | 6% | CIF value |
| Excise Duty | 10% | CIF value |
| Infrastructure Levy | 1.5% | CIF value (from July 2025) |
| Import Declaration Fee | 1% | CIF value (from July 2025) |
Registration and Handling Fees
Beyond taxes, there are additional charges related to registration and handling. For instance, the registration fee is UGX 714,300 (roughly US$190), which must be paid before removing the vehicle from the bonded warehouse.
Starting February 1, 2025, local insurance became mandatory for all imported vehicles. Non-compliance results in a penalty of 1% of the insured value, which is significantly higher than the usual 0.3% charged by local insurers.
Port handling fees vary depending on the entry point and logistics provider. Additionally, the introduction of digital number plates with embedded security chips in 2025 may add extra costs.
To give you an idea of the total charges, let’s consider a used sedan with a CIF value of US$10,000. Here’s a breakdown of the estimated costs:
- Import Duty (25%): US$2,500
- VAT (18% on US$12,500): US$2,250
- Withholding Tax (6%): US$600
- Excise Duty (10%): US$1,000
- Infrastructure Levy (1.5%): US$150
- Import Declaration Fee (1%): US$100
- Registration Fee: ~US$190
- Local Insurance (typically 0.3%): ~US$30
These charges add up to approximately US$6,820. Keep in mind that this estimate excludes port handling and minor administrative fees.
Required Documents for Vehicle Import
Getting the paperwork right is crucial when importing a vehicle into Uganda. Mistakes like missing documents or incorrect details can lead to delays, extra charges, or even confiscation at customs. The Uganda Revenue Authority (URA) has specific requirements to confirm ownership, compliance, and proper valuation of imported vehicles.
Main Documents for Customs Clearance
The original bill of lading is your key proof of shipment. It contains vital details about the cargo and is mandatory for customs to release your vehicle from the port. Without it, the process comes to a halt.
Next, the commercial invoice outlines the vehicle’s sale price and is used to calculate import duties and taxes. It must accurately list the purchase price and include details like the make, model, year, and engine capacity. Any inconsistencies could result in further inspections or penalties.
The original logbook or title is essential for proving ownership. For used vehicles, it must show a clear title transfer from the previous owner. New vehicles, on the other hand, require a manufacturer’s certificate of origin. Customs officials carefully check these documents to prevent the import of stolen vehicles.
If you’re a foreign national, you’ll need your original passport. Ugandan citizens must provide their national ID. The name on these identification documents must match the name on all other import paperwork. Additionally, an import permit is required as government authorization for the vehicle’s entry.
Once your shipment and ownership documents are ready, the next step is ensuring compliance and securing insurance.
Compliance and Insurance Documents
The Certificate of Conformity (CoC) confirms that your vehicle meets Uganda’s safety and emissions standards. You’ll need to obtain this certificate from an accredited inspection center before shipping the vehicle. It ensures the car complies with local regulations, including the 15-year age limit and Euro 4 emissions standards aimed at environmental protection.
Starting February 1, 2025, a marine insurance certificate from a Ugandan insurer will also be mandatory. Failing to secure this certificate will result in penalties.
Additionally, your Tax Identification Number (TIN), issued by the URA, is required for registration and customs clearance. This number links your import to your tax profile and is essential for processing payments through URA’s online system.
| Document | Purpose | Timing | Notes |
|---|---|---|---|
| Bill of Lading (Original) | Proof of shipment | At customs clearance | Must be original, not a copy |
| Commercial Invoice | Declares vehicle value | Before shipment | Basis for calculating taxes and duties |
| Vehicle Logbook/Title | Proves ownership | Before shipment | Must show a clear title transfer |
| Certificate of Conformity | Verifies safety and emissions compliance | Before shipment | From accredited inspection centers |
| Marine Insurance Certificate | Provides transit coverage | From Feb 1, 2025 | Must be obtained from a Ugandan insurer |
Errors like unsigned bills of lading, mismatched inventory details, or using non-local marine insurance can cause delays and additional fees.
For businesses importing vehicles, extra paperwork might be needed, such as company registration certificates, tax identification numbers, and authorization letters for clearing agents. However, the core customs and insurance requirements apply to both individuals and businesses.
To avoid complications, double-check all documents for accuracy, keep both digital and physical copies, and stay informed about regulatory updates. Hiring a licensed clearing agent familiar with URA procedures can simplify the process and help you sidestep costly mistakes.
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Car Clearance Process Steps
The vehicle clearance process in Uganda involves three main stages, starting from the vehicle’s arrival at ports in Tanzania (Dar es Salaam) or Kenya (Mombasa) and entering Uganda through border posts like Malaba or Busia.
Pre-Shipment Setup
Before shipping your vehicle, arrange a Road Worthiness Inspection (RWI) through an approved agency such as JEVIC or EAA. Passing this inspection is mandatory – vehicles that fail cannot be imported. Double-check all your documentation, including the vehicle identification number (VIN), invoice, and registered names, to ensure accuracy before shipment.
Customs Clearance and Tax Payment
Once your vehicle reaches a Ugandan border post, it undergoes customs clearance via the Automated System for Customs Data (ASYCUDA World). You’ll need to present all required documents, such as the bill of lading, commercial invoice, and vehicle title, for review and a physical inspection.
Customs officials will assign an HS Code and calculate the vehicle’s CIF value (the sum of the invoice price, shipping cost, and insurance). Taxes are then determined based on the vehicle’s details, including its age, engine size, and other specifications. You’ll be required to pay import duties, Value-Added Tax (VAT), customs processing fees, and excise duties.
After paying the taxes, customs will conduct a final inspection to confirm that the vehicle matches the submitted paperwork. Once this step is completed, you can move on to vehicle registration.
Final Registration and Licensing
After clearing customs, register your vehicle with the Uganda Revenue Authority (URA) to obtain license plates. To do this, submit your customs clearance certificate, payment receipts, and original vehicle documents at a URA office. URA officials will assign a new vehicle identification number and prepare the local registration documents.
Registration fees depend on the vehicle’s engine size and age, and the process typically takes a few business days. Once completed, you’ll receive an official logbook and permanent license plates. These documents confirm ownership and must be kept in the vehicle at all times.
It’s a good idea to keep copies of all your vehicle-related documents for future reference.
Recent Changes and Important Updates
Uganda’s vehicle import system saw a significant shift in 2025, with new tax amendments impacting overall import costs. On June 30, 2025, President Museveni signed tax amendment acts into law, which came into effect on July 1, 2025. These changes introduced two additional levies on all vehicle imports.
The first is the Infrastructure Levy, set at 1.5% of the vehicle’s customs value. The second is the Import Declaration Fee, which adds another 1%. Together, these levies increase the import cost by 2.5%. For example, importing a vehicle valued at $20,000 now includes an additional $300 for the Infrastructure Levy and $200 for the Import Declaration Fee. A $25,000 sedan would see an extra $625 added to its total cost.
These new fees are essential considerations for importers calculating their overall expenses.
Conclusion: Navigating Car Imports in Uganda
Bringing a car into Uganda requires thoughtful planning and strict adherence to the Uganda Revenue Authority (URA) rules. From ensuring your vehicle meets the 15-year age limit and Euro 4 emissions standards to accounting for fees that can total 44% or more of the vehicle’s value, the process involves several critical steps.
Recent updates have added new layers of complexity. Local insurance is now mandatory, and a 2.5% fee has been introduced, further increasing the overall costs.
Proper documentation is absolutely essential. Missing items like conformity certificates or bills of lading can lead to delays or penalties. With Uganda importing between 12,000 and 15,000 vehicles annually, valued at $70–85 million, authorities enforce these requirements rigorously.
Fortunately, digital customs clearance tools simplify the process for those who come prepared. By utilizing URA’s online platforms and ensuring all paperwork is complete before the vehicle arrives, you can save both time and money.
For the latest information on regulations, tax rates, and required documentation, AutoMag.ug is a reliable resource tailored to Uganda’s import environment. Whether you’re importing for the first time or handling frequent shipments, staying informed about regulatory changes can help you avoid unnecessary penalties and delays.
In short, successful car imports in Uganda hinge on thorough preparation, precise documentation, and staying up-to-date with URA regulations. These steps are your best defense against costly compliance issues.
FAQs
What are the new car import duty changes in Uganda for 2025, and how will they affect costs?
Starting in 2025, Uganda is rolling out major updates to car import duties that could affect what buyers pay. One of the biggest changes is a 25% import duty on electric vehicles (EVs), hybrids, and electric motorcycles, replacing the previous 0% rate. On top of that, vehicles older than nine years will now face higher environmental levies – a move aimed at promoting the import of newer, cleaner cars.
Taxes will be calculated based on the Cost, Insurance, and Freight (CIF) value, along with any applicable environmental levy. While EVs and hybrids will see reduced excise duties, potentially lowering their overall cost, all imported vehicles must now include mandatory local insurance from Ugandan providers. This new requirement adds an extra expense to the import process.
In short, these policy shifts mean higher costs for older cars and some EVs but offer tax breaks for hybrids and electric vehicles. The goal? To encourage more sustainable vehicle choices while aligning with local regulations.
What steps should I take to ensure my car meets Uganda’s safety and emissions standards before importing?
To bring your car in line with Uganda’s safety and emissions regulations, it must pass a Road Worthiness Inspection carried out by an approved agency, such as JEVIC. This inspection ensures the vehicle has correct mileage, fully functioning tires, brakes, and lights, and complies with environmental standards.
On top of that, make sure the car is mechanically sound and meets Uganda’s import age rules. Generally, vehicles older than 15 years are not permitted. Following these guidelines can save you from unnecessary delays or fines during the import clearance process.
What documents do I need to import a car into Uganda, and what mistakes should I avoid?
To bring a car into Uganda without hassle, you’ll need to have all the necessary paperwork in order. Key documents include the Bill of Lading, Import Declaration Form, Certificate of Conformity, Purchase Invoice, and Export Certificate. Don’t forget the JEVIC certificate, the original logbook, and a valid form of identification.
Avoid common pitfalls like forgetting any required documents, attempting to import a vehicle older than 15 years, or neglecting to work with a registered clearing agent. Being well-prepared and adhering to Uganda’s import rules can save you time and help you sidestep unnecessary headaches.
