Export new cars to Uganda from Dubai

Uganda applies a three-tiered duty structure under the East Africa Customs Union framework. Per Trade.gov, most finished products face a 25% duty, while intermediate products are charged 10%, and raw materials and capital goods may enter duty free. On top of import duties, Uganda imposes an 18% value added tax (VAT) and a 15% withholding tax on foreign goods. Trade.gov notes that these taxes combine to an effective 33% tax on all imported goods and services. Additionally, imports are subject to a 1.5% infrastructure tax to finance railway development.

Duty Structure

Brand-new vehicles typically fall under finished products and will attract the 25% duty rate. The VAT and withholding tax apply regardless of vehicle type or buyer category. The cumulative effect means your total landed cost will rise significantly beyond the FOB price, and the withholding tax is non-reclaimable, making it a true cost burden rather than a deferrable liability.

Documentation and Compliance

Standard import documentation—bill of lading, commercial invoice, packing list, and certificate of origin—will be required. A chassis or VIN certificate confirming the vehicle is brand-new will help substantiate eligibility under the tariff framework. Uganda does not impose age restrictions on imported vehicles, which benefits brand-new purchases. Engage Uganda Revenue Authority or your customs broker early to confirm exact duty classification, as some special rates may apply depending on engine size or fuel type.

Verify with the destination's customs authority before shipping — duty rates vary by engine size, fuel type, and buyer category.