Kampala, Uganda | The Uganda Revenue Authority (URA) has introduced new guidelines aimed at streamlining the clearance of passenger baggage, particularly focusing on goods exceeding 50 kilograms. Under these regulations, any dutiable items in passenger luggage that surpass this weight limit will now be subject to taxation.
Included in the list of taxable items are phones, shoes, perfumes, clothing, phone accessories, motor vehicle spare parts, IT equipment, and corporate goods brought in as accompanied baggage. Passengers affected by these changes will have their luggage directed to the cargo terminal for standard customs clearance, requiring them to utilize their tax identification numbers.
Robert Kalumba, URA’s Assistant Commissioner for Public & Corporate Affairs, explained that this initiative seeks to address revenue leakage, as some travelers have exploited baggage exemptions to import goods without tax, while others have used it as a smuggling route.
These guidelines align with amendments to the East African Community Customs Management Act (EACCMA), which increased the allowable value for passenger baggage from USD 500 to USD 2,000 for travelers returning after 24 hours abroad. However, this allowance only applies to baggage directly accompanying the passenger and does not cover gifts, items for distribution, or commercial goods.
Passengers are required to declare goods to URA officials and provide purchase receipts to confirm their value. Notably, the exemption does not extend to items sent by others for delivery to third parties in Uganda.
For Ugandans returning after a year abroad, used personal and household items are exempt from taxes, but contraband such as used refrigerators and computers will be seized.
The law sets specific limits for certain goods: one liter of spirits, two liters of wine, 250ml of perfumes and toilet water, and a total weight of 250 grams for tobacco products.
With increased trade activity—19 scheduled flights to key trade hubs—URA aims to ensure compliance and efficiency in customs clearance. Kalumba emphasized that passengers should familiarize themselves with the new rules, which are designed to facilitate trade while enhancing the customs process.
Passengers with taxable goods must pay the applicable taxes within two hours to avoid delays; otherwise, their baggage will be moved to the cargo terminal for further processing.
