Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Uganda allows the following items as document shipments from Canada:
- Annual reports
- Bids
- Blueprints and drawings
- Cheques
- Computer print-outs
- Driver's licence
- Examination papers
- Graphs
- Greeting cards and invitations
- Intercompany mail
- Negotiable bonds and drafts
- Visa applications
The following may be sent as a documents-only shipment if it abides by
the restriction shown.
| Item | Restriction |
|---|
| Airline Tickets | Must be validated; cannot be blank |
| Diplomas | Only if they are unframed |
| Event tickets for football (soccer) matches, stage
performances, and concerts | Cannot from a printing company to an event organiser or ticket
sales office |
| Forms | Only if blank |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
All gift shipments to Uganda from Canada will incur tax regardless of
value. There are no exemptions.
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Uganda will be charged tax no matter the value of the gift.
Shipments from Business-to-Business
A gift shipment from a business in Canada to a business in Uganda will
incur tax regardless of its value. There are no exemptions.
Shipments from Business-to-Individual
A shipment of gifts from a business in Canada to an individual in
Uganda is taxable and dutiable no matter its value. There is no tax
exemption on gifts entering Uganda.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
John Akii-Bua
c/o Celebrity Fitness
Namboole Stadium
Kampala
Uganda
Phone: +256 751 409841 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your shipment has more than one gift, be sure to tag and wrap each
one separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
John Akii-Bua
c/o Celebrity Fitness
Namboole Stadium
Kampala
Uganda
Phone: +256 751 409841 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ura.go.ug/openFile.do?path=//webupload//upload//download//staticContent//RGTMENU//307//886_FAQs.pdf
https://www.ura.go.ug/Resources/webuploads/INLB/Customs%20Clearance.pdf
Shipping Personal Effects
Personal effects may be shipped to Uganda from Canada exempt from duty
when an individual is changing residence.
Personal effects include:
- Clothing and footwear
- Furniture and appliances from his or her household in Canada
- Used personal items
Moving Temporarily
Students
There is no information at this time regarding students moving
temporarily to Uganda to study.
Non-Students
People shipping personal effects for a temporary stay in Uganda should
be able to do so without paying tax. However, an unusually large
shipment may cause questioning and inspection by customs officials.
Moving Permanently
Ugandans returning to live permanently in Uganda from Canada may ship
their personal effects duty-free.
Personal effects include:
- Used personal items
- Appliances and furniture
- Footwear and clothing
NOTE: A deceased person's personal effects may also enter Uganda exempt from
duty.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://www.gtUganda.co.ug/globalassets/_markets_/uga/media/doing_business_in_Uganda_taxation.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
John Akii-Bua
c/o Celebrity Fitness
Namboole Stadium
Kampala
Uganda
Phone: +256 751 409841 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
There is limited information at this time regarding the shipment of
foodstuff to Uganda from Canada.
If you are considering shipping animal products to Uganda, we
recommend that you consult the Ugandan
Commissioner Animal Health before doing so.
You May Ship
There is no information at this time as to allowable shipments of
foodstuffs to Uganda from Canada.
Do Not Ship
There is no information at this time regarding prohibited shipments of
foodstuffs to Uganda from Canada.
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.agriculture.go.ug/guidelines-for-import-export-and-transit-of-animals-and-animal-products-in-uganda/
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
John Akii-Bua
c/o Celebrity Fitness
Namboole Stadium
Kampala
Uganda
Phone: +256 751 409841 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Samples of goods are shipped to promote products and elicit sales.
Commercial samples may enter Uganda from Canada exempt from duty
providing they have no commercial value and are clearly not imported
as merchandise for sale.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://Ugandatrades.go.ug/media/East-African-Community-Customs-Management-Act-revised-30th-June-2017.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
John Akii-Bua
c/o Celebrity Fitness
Namboole Stadium
Kampala
Uganda
Phone: +256 751 409841 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
There is no information at this time regarding shipping advertising
material to Uganda from Canada.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
John Akii-Bua
c/o Celebrity Fitness
Namboole Stadium
Kampala
Uganda
Phone: +256 751 409841 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Equipment repaired in Canada may re-enter Uganda exempt from duty
providing they do so within 1 year of their exportation from Uganda.
Items Under Warranty
Equipment and items under warranty that are repaired in Uganda and
returned to Canada will be exempt from GST.
Items No Longer Under Warranty
An item no longer under warranty that is shipped to Uganda for repair
will incur GST on the value of the repair and on any parts required
for the repair.
Sending Product for Repair to Uganda
Items sent to Uganda from Canada for repair will be exempt from
Ugandan importation duty.
Returning Repaired Product to Uganda
Products repaired in Canada and returned to Uganda will be duty-free
upon re-entry to Uganda if it returns in less than a year from its
Ugandan departure to Canada.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Uganda or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://Ugandatrades.go.ug/media/East-African-Community-Customs-Management-Act-revised-30th-June-2017.pdf
https://laws-lois.justice.gc.ca/eng/regulations/sor-91-31/page-1.html#h-934277
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
John Akii-Bua
c/o Celebrity Fitness
Namboole Stadium
Kampala
Uganda
Phone: +256 751 409841 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Goods shipped temporarily to Uganda may enter the country exempt from
duty providing they stay only 12 months in Uganda and are then
returned to Canada.
Typical goods shipped as a temporary import may be:
- Machinery and items for repair
- Commercial samples for display at a trade fair or exhibition
- Items for a sports event or artistic production
ATA Carnets
At this time, Uganda does not recognise ATA Carnets for temporary
importation of goods.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://Ugandatrades.go.ug/media/East-African-Community-Customs-Management-Act-revised-30th-June-2017.pdf
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
John Akii-Bua
c/o Celebrity Fitness
Namboole Stadium
Kampala
Uganda
Phone: +256 751 409841 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
Parcels containing sold goods with a value of $50 USD or less (about
$65 CAD) may enter Uganda duty and VAT free.
Occasional Shipper
If you only occasionally ship sold goods to Uganda, and the shipment's
value is $50 USD or less (about $65 CAD), it will be exempt from VAT
and duty.
Regular shipper
If you are a regular shipper of sold goods to Uganda, we suggest that
you consult a licenced Uganda customs broker.
The importer will be required to complete form C17 (Import Declaration
Form) and, depending on the goods, may also need to submit an import
permit or licence.
Sources:
https://www.ura.go.ug/openFile.do?path=//webupload//upload//download//staticContent//RGTMENU//307//886_FAQs.pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
John Akii-Bua
c/o Celebrity Fitness
Namboole Stadium
Kampala
Uganda
Phone: +256 751 409841 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty &
Taxes
Uganda employs the CIF value of a shipment to calculate the duty and
taxes owing. CIF is the sum of the customs value plus insurance charge
plus freight costs.
By knowing the CIF value of your parcel, you will be able to estimate
the VAT and duty owed by the recipient.
Thresholds
The threshold for duty and VAT payment is USD $50 (about $65 CAD).
This is also known as the de minimis value and means that for
shipments below this amount, no VAT or duty will be incurred.
| Currency | Ugandan Shilling UGX |
| Duty Exemption (De minimis Value) | USD$50 (about $65 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT) | 18% |
Tax Exemption
(De minimis Value) | USD$50 (about $65 CAD) |
| Tax Calculation Method | CIF |
| |
Duties on Imports
Excise Taxes
Uganda imposes excise duties on the import of:
- Tobacco products
- Alcoholic beverages
- Juices made from fruits or vegetables
- Perfumes and cosmetics
Specific details for these goods may be found here.
- Candy35%
- Chocolate60%
- Spirits and WinesVariable
- TobaccoVariable
- Books0%
- Documents0%
- Video Games & Consoles25%
- Computers & Laptops0%
- Tablets0%
- Mobiles0%
- Cameras25%
- Accessories for Electronics0%
- Coats25%
- Beauty Products & Cosmetics25%
- Jewellery25%
- Shirts & Pants25%
- Home Appliances25%
- Toys35%
- Sports Equipment25%
Sources:
https://unctad.org/system/files/official-document/dtlstict2018d9_en.pdf
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S384R1-06.pdf&Open=True
https://www.macmap.org/
https://taxsummaries.pwc.com/Uganda/corporate/other-taxes
Questions
about Shipping to Uganda
Can I ship to Uganda?
Shipping to Uganda from Canada can take between 3-5 business days
through the fastest carriers available on the Secureship platform. More
economical services, such as Canada Post, can take up to 1-2
months to complete the delivery.
Find out
how fast the Secureship trusted carriers can get your shipment
delivered to Uganda by getting a quote now.
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