To Export means to take or cause to be taken out of the Partner State. In accordance with the provisions of Sec.73 of the EACCMA 2004, goods for Exportation shall be entered (declared) in the prescribed manner and the owner furnish customs with the full particulars, supported by documentary evidence, of the goods referred to in the entry. The goods declared shall be exported within thirty days from the date of entry.
The Exporter will need to acquire the services of Sheffield Cargo Logistics Limited. A C & F agent is mandated to process the Exportation documents in the customs system and assist in forwarding goods on your behalf.
Some select items attract an export Levy as outlined the First Schedule of the miscellaneous Fees and Levies Act of 2016.
To Import means to bring or cause to be brought into the Partner States from a foreign country;
In accordance with the provisions of Sec.34 of the EACCMA 2004, goods for importation shall be entered (declared) within twenty-one days after the commencement of discharge or in the case of vehicles, on arrival.
The Importer will need to acquire the services of Sheffield cargo Logistics Limited. A clearing agent is mandated to process the importation documents in the customs system and assist in clearing goods on your behalf.
Taxes are payable depending on the value of the imported item(s) and the duty rate applicable outlined under different legal documents as given below.
1. Import Duties
Depending with the item to be imported, the Import tax rates vary between 0%, 10% and 25% as provided by the East Africa Community Common External Tariff (CET). However, Sensitive items Attract duty higher than 25%. The sensitive items are listed in the schedule 2 of the EAC Common External tariff.
2. Excise Duties
Excise Duty depends on whether the imported item is excisable or not. The Excise duty rates are prescribed under the Excise Duty Act 2015.
3. Value Added Tax (VAT)
The normal rate of VAT is 16%. However, the Items exempted from VAT as provided by the VAT Act of 2013 attract a rate of 0%.
4. Import Declaration Fees (IDF) & Railway Development Levy (RDL)
An import declaration fees of 3.5% and Railway development Levy of 2% are levied on value of imports as provided by the miscellaneous Fees and Levies Act of 2016.
1. IDF Lodgement & Processing
The importer on obtaining the pro-forma invoice shall engage Sheffield Cargo Logistics Ltd to lodge an import declaration form. The importer should then send the IDF to the Supplier for Pre-shipment inspection.
2. Entry Declaration, Payment of Taxes and Processing
Sheffield will make a customs declaration and provide the importer with a payment slip. The importer makes the payment to the bank and issues us with the official bank slips. Customs Shall Process all compliant declarations.
3. Verification and Other Enforcement Measures
Sheffield will present the physical file at the customs station where the goods are domiciled where physical verification is conducted.
4. Clearance and Release
Upon verification, all compliant declarations are cleared and cargo is released.