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Customs and Excise duty

Burundi

CategoryRate
Proportional tax / Advalorem
Article 23 of Budget Law Fiscal Year 2015
Mineral Water13%
Wine and spirit80%
TV and Radio cards subscription12%
Telephone Communication12%
Skin exported (CIF)80%
Vehicles with an engine capacity of above 3000cc15%
Vehicles with an engine capacity of between 1500 and 3000cc10%
Vehicles with an engine capacity of less than 1500cc5%
Vehicles with capacity of above than 250015%
Other vehicles15%
The vehicles used in transport of goods and personsExempted
Vehicles HS87.03 with an engine capacity of above 3000cc15%
Vehicles HS87.03 with an engine capacity of between 1500 and 3000cc10%
Vehicles HS87.03 with an engine capacity of less than 1500cc5%
Specific
Article 23 of Budget Law Fiscal Year 2015
Juice from fruitsFBU 30,000 / HL
Soda and lemonadeFBU 30,000 / HL
Anti pollution tax on vehicles used 10 years and aboveFBU 1 500 000 / Vehicle
BeerFBU 36,000 / HL
Beer produced (100% raw material are local)FBU 7,200 / HL
SugarFBU 600 / Kg
Wine all categoriesFBU 125 / L
Brandies, liquors and whisky and other drinks (heading pricing is between 22 08 20 00 and 22 08 90 90)FBU 125 / LL
CigarettesFBU 22 / Unit (stick)
Lubricants (of CIF BURUNDI)FBU 10 / L
Imported used vehicles aged 10 years and aboveFBU 1,500,000 / vehicle
Transport revenue of motorcycle is taxed7,500 / Quarterly
Plate for motorcycle25,000 / Moto
Plate for vehicle40,000 / Vehicle
Vehicle registration20,000 / Vehicle
Motocycle registration12,500 / Moto
Telephone Communication (international calls)USD 0.16 / minute
Telephone Communication (local calls)FBU 40 / minute

 

Kenya

CategoryClassExcise duty rates
BeerMaltedKShs 70.00 per litre or 50% of EFSP*
Stout and porterKShs 70.00 per litre or 50% of EFSP*
Opaque beerKShs 70.00 per litre or 50% of EFSP*
Other fermented beveragesKShs 70.00 per litre or 50% of EFSP*
Other alcoholic beveragesCiderKShs 70.00 per litre or 50% of EFSP*
Spirits, Whisky, Rum, Gin & VodkaKShs 120 per litre or 35% (whichever is higher)
Undenatured ethyl alcohol strength by volume of 80% or higherKShs 120 per litre or 35% (whichever is higher)
Premixed alcoholic beverages of strength not exceeding 10% by alcohol content (RTDS)KShs 70.00 per litre or 50% of EFSP*
Sparkling wine of fresh grapes (including fortified wines)KShs 80.00 per litre or 50% of EFSP*
Other wine in containers holding 2 litresKShs 80.00 per litre or 50% of EFSP*
Other wine in containers holding more than 2 litresKShs 80.00 per litre or 50% of EFSP*
Other wine grape mustKShs 80.00 per litre or 50% of EFSP*
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances in containers of 2 litres or lessKShs 80.00 per litre or 50% of RSP*
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances in containers of more than 2 litresKShs 80.00 per litre or 50% of RSP*
Tobacco & tobacco productsCigarettesKShs 1,200.00 per mile or 35% of RSP*
Soft drinksCarbonated drinks7%
Juices of cranberry fruit, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter7%
Bottled waterKShs 3 per litre or 5% (whichever is higher)
Water pipe tobacco130%
Other excisable productsFood supplements7%
Plastic bags50%
Motor vehicles20%
Cosmetic products5%
Imported used computers (more than 3 years from date of manufacture)25%
Excisable servicesMobile cellular phone services10%
Other wireless telephone services10%
Plastic shopping bags50%
Fees charged for money transfer services by cellular phone service providers, banks, money transfer agencies and other financial services providers10%
Petroleum productsSuperKShs 19.895 per litre
RegularKShs 19.505 per litre
Automotive dieselKShs 7.215 per litre
Jet fuel (Spirit type)KShs 19.895 per litre
Jet fuel (Kerosene type)KShs 5.755 per litre
KeroseneNil
Industrial DieselKShs 3.7 per litre
Fuel OilsKShs 0.6 per litre
Liquified Petroleum GasN/A
Bitumen & AsphaltN/A
*RSP = Resale Selling Price

 

Rwanda

CategoryRate
Juice from fruits5%
Soda and lemonade39%
Mineral Water10%
Beer60%
Brandy, liquor and whisky, and wine70%
Cigarettes150%
Telephone Communication10%
Lubricants (of CIF Kigali)10%
Powdered milk10%
Vehicles with an engine capacity of above 2500cc15%
Vehicles with an engine capacity of between 1500 and 2500cc10%
Vehicles with an engine capacity of less than 1500cc5%
Petroleum products:
Super PetrolRwf 183 per Litre
Regular PetrolRwf 150 per Litre

 

United Republic of Tanzania

CategoryClassExcise duty rates
Petroleum productsMotor spirit (gasoline) premiumTShs 400/= per litre
Motor spirit (gasoline) regularTShs 400/= per litre
Gas oil (diesel)TShs 217/= per litre
Illuminated keroseneTShs 425/= per litre
Other medium oil and preparationTShs 9.32/= per litre
Industrial diesel oilTShs 392/= per litre
Heavy furnace oilNil
Lubrication oilTShs 500/= per cubic metre
Lubrication greasesTShs 0.75 per kg
Natural gas for industrial use0.35/= per cubic feet
Alcohol and beveragesMalt beerTShs 578/= per litre
Clear beer (from unmalted barley)TShs 341/= per litre
Wine with more than 25% imported grapesTShs 1,775/= per litre
Wine with domestic grapes content exceeding 75%TShs 160/= per litre
SpiritsTShs 2,631/= per litre
Sugared mineral water and sugared aerated watersTShs 83/= per litre
Mineral water, aerated and bottled waterTShs 69/= per litre
Carbonated soft drinksTShs 91/= per litre
Locally produced fruit and vegetable juicesTShs 9/= per litre
Imported fruit and vegetable juicesTShs 110/= per litre
CigarettesCigarettes without filter containing more than 75% domestic tobaccoTShs 9,031/= per 1,000
Cigarettes with filter containing more than 75% domestic tobaccoTShs 21,351/= per 1,000
Other cigarettes not mentioned aboveTShs 38,628/= per 1,000
Cut rag / fillerTShs 19,510/= per kg
Cigars30%
Other excisable goods and servicesSatellite and cable television broadcasting5%
Electronic communication services and Airtime (including free airtime) for mobile phones14.50%
Sim cardsTShs 1,000 per month
Money transfer0.15%
Disposable plastic bags50%
Motor car with cylinder capacity exceeding 1000cc but not exceeding 2000cc5%
Motor vehicle with engine size greater than 2000cc10%
Old motor vehicles (8 years or more)20%
Non-utility motor vehicles older than 10 years25%
Utility motor vehicle under HS codes 87.01, 87.02 & 87.04 (excluding tractors and unassembled vehicles)5%
Music and Film Products (DVD, VCD, CD, Video Tape and Audio Tape)TShs 40/= per unit
Imported furniture15%
Aircraft (including helicopters, aeroplanes) but excluding “commercial aircraft”; yachts and other vessels for pleasure or sport20%
Firearms25%
Other products (including perfumes, toiletries; cases and bags; certain types of clothing; certain household furnishings)10%

 

Uganda

CategoryClassExcise duty rates
BeerBeer (from at least 75% local materials (excluding water))60%
Beer (from imported materials)60%
Beer produced from barley grown and malted in Uganda60%
WineMade from locally produced materials20%
Other70%
SpiritsMade from locally produced materials60%
Other70%
Undenatured spiritsUShs 200 per litre or 80% whichever is higher
CigarettesCigars, cheroots cigarillos containing tobacco150%
Soft cup with more than 70% local contentUShs 32,000 per 1000 sticks
Other soft cupUShs 35,000 per 1000 sticks
Hinge LidUShs 69,000 per 1000 sticks
Others160%
FuelMotor spirit (gasoline)UShs 900 per litre
Gas oil (automotive, light, amber for high speed engine)UShs 580 per litre
Other gas oilsUShs 520 per litre
Gas oil for thermal power generation to national gridNil
Illuminating keroseneUShs 200 per litre
Jet A1 and aviation fuel Jet A1 and aviation fuel imported by registered airlines, companies with designated storage facilities or with contracts with airlinesUShs 530 per litre
Other excisable goods and servicesUsage of mobile cellular phone service14%
Landlines and public payphones5%
Cane or beet sugar and chemically pure sucrose in solid formUShs 25 per kg
Sacks and bags of polymers of ethylene120%
CementUShs 500 per 50kg
Cosmetics and perfumes10%

 


East African Community
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P.O. Box 1096
Arusha
United Republic of Tanzania

Tel: +255 (0)27 216 2100
Fax: +255 (0)27 216 2190
Email: eac@eachq.org