Customs and Excise duty
Burundi
| Category | Rate |
|---|---|
| Proportional tax / Advalorem Article 23 of Budget Law Fiscal Year 2015 | |
| Mineral Water | 13% |
| Wine and spirit | 80% |
| TV and Radio cards subscription | 12% |
| Telephone Communication | 12% |
| Skin exported (CIF) | 80% |
| Vehicles with an engine capacity of above 3000cc | 15% |
| Vehicles with an engine capacity of between 1500 and 3000cc | 10% |
| Vehicles with an engine capacity of less than 1500cc | 5% |
| Vehicles with capacity of above than 2500 | 15% |
| Other vehicles | 15% |
| The vehicles used in transport of goods and persons | Exempted |
| Vehicles HS87.03 with an engine capacity of above 3000cc | 15% |
| Vehicles HS87.03 with an engine capacity of between 1500 and 3000cc | 10% |
| Vehicles HS87.03 with an engine capacity of less than 1500cc | 5% |
| Specific Article 23 of Budget Law Fiscal Year 2015 | |
| Juice from fruits | FBU 30,000 / HL |
| Soda and lemonade | FBU 30,000 / HL |
| Anti pollution tax on vehicles used 10 years and above | FBU 1 500 000 / Vehicle |
| Beer | FBU 36,000 / HL |
| Beer produced (100% raw material are local) | FBU 7,200 / HL |
| Sugar | FBU 600 / Kg |
| Wine all categories | FBU 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 |
| Cigarettes | FBU 22 / Unit (stick) |
| Lubricants (of CIF BURUNDI) | FBU 10 / L |
| Imported used vehicles aged 10 years and above | FBU 1,500,000 / vehicle |
| Transport revenue of motorcycle is taxed | 7,500 / Quarterly |
| Plate for motorcycle | 25,000 / Moto |
| Plate for vehicle | 40,000 / Vehicle |
| Vehicle registration | 20,000 / Vehicle |
| Motocycle registration | 12,500 / Moto |
| Telephone Communication (international calls) | USD 0.16 / minute |
| Telephone Communication (local calls) | FBU 40 / minute |
Kenya
| Category | Class | Excise duty rates |
|---|---|---|
| Beer | Malted | KShs 70.00 per litre or 50% of EFSP* |
| Stout and porter | KShs 70.00 per litre or 50% of EFSP* | |
| Opaque beer | KShs 70.00 per litre or 50% of EFSP* | |
| Other fermented beverages | KShs 70.00 per litre or 50% of EFSP* | |
| Other alcoholic beverages | Cider | KShs 70.00 per litre or 50% of EFSP* |
| Spirits, Whisky, Rum, Gin & Vodka | KShs 120 per litre or 35% (whichever is higher) | |
| Undenatured ethyl alcohol strength by volume of 80% or higher | KShs 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 litres | KShs 80.00 per litre or 50% of EFSP* | |
| Other wine in containers holding more than 2 litres | KShs 80.00 per litre or 50% of EFSP* | |
| Other wine grape must | KShs 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 less | KShs 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 litres | KShs 80.00 per litre or 50% of RSP* | |
| Tobacco & tobacco products | Cigarettes | KShs 1,200.00 per mile or 35% of RSP* |
| Soft drinks | Carbonated drinks | 7% |
| Juices of cranberry fruit, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 7% | |
| Bottled water | KShs 3 per litre or 5% (whichever is higher) | |
| Water pipe tobacco | 130% | |
| Other excisable products | Food supplements | 7% |
| Plastic bags | 50% | |
| Motor vehicles | 20% | |
| Cosmetic products | 5% | |
| Imported used computers (more than 3 years from date of manufacture) | 25% | |
| Excisable services | Mobile cellular phone services | 10% |
| Other wireless telephone services | 10% | |
| Plastic shopping bags | 50% | |
| Fees charged for money transfer services by cellular phone service providers, banks, money transfer agencies and other financial services providers | 10% | |
| Petroleum products | Super | KShs 19.895 per litre |
| Regular | KShs 19.505 per litre | |
| Automotive diesel | KShs 7.215 per litre | |
| Jet fuel (Spirit type) | KShs 19.895 per litre | |
| Jet fuel (Kerosene type) | KShs 5.755 per litre | |
| Kerosene | Nil | |
| Industrial Diesel | KShs 3.7 per litre | |
| Fuel Oils | KShs 0.6 per litre | |
| Liquified Petroleum Gas | N/A | |
| Bitumen & Asphalt | N/A | |
| *RSP = Resale Selling Price | ||
Rwanda
| Category | Rate |
|---|---|
| Juice from fruits | 5% |
| Soda and lemonade | 39% |
| Mineral Water | 10% |
| Beer | 60% |
| Brandy, liquor and whisky, and wine | 70% |
| Cigarettes | 150% |
| Telephone Communication | 10% |
| Lubricants (of CIF Kigali) | 10% |
| Powdered milk | 10% |
| Vehicles with an engine capacity of above 2500cc | 15% |
| Vehicles with an engine capacity of between 1500 and 2500cc | 10% |
| Vehicles with an engine capacity of less than 1500cc | 5% |
| Petroleum products: | |
| Super Petrol | Rwf 183 per Litre |
| Regular Petrol | Rwf 150 per Litre |
United Republic of Tanzania
| Category | Class | Excise duty rates |
|---|---|---|
| Petroleum products | Motor spirit (gasoline) premium | TShs 400/= per litre |
| Motor spirit (gasoline) regular | TShs 400/= per litre | |
| Gas oil (diesel) | TShs 217/= per litre | |
| Illuminated kerosene | TShs 425/= per litre | |
| Other medium oil and preparation | TShs 9.32/= per litre | |
| Industrial diesel oil | TShs 392/= per litre | |
| Heavy furnace oil | Nil | |
| Lubrication oil | TShs 500/= per cubic metre | |
| Lubrication greases | TShs 0.75 per kg | |
| Natural gas for industrial use | 0.35/= per cubic feet | |
| Alcohol and beverages | Malt beer | TShs 578/= per litre |
| Clear beer (from unmalted barley) | TShs 341/= per litre | |
| Wine with more than 25% imported grapes | TShs 1,775/= per litre | |
| Wine with domestic grapes content exceeding 75% | TShs 160/= per litre | |
| Spirits | TShs 2,631/= per litre | |
| Sugared mineral water and sugared aerated waters | TShs 83/= per litre | |
| Mineral water, aerated and bottled water | TShs 69/= per litre | |
| Carbonated soft drinks | TShs 91/= per litre | |
| Locally produced fruit and vegetable juices | TShs 9/= per litre | |
| Imported fruit and vegetable juices | TShs 110/= per litre | |
| Cigarettes | Cigarettes without filter containing more than 75% domestic tobacco | TShs 9,031/= per 1,000 |
| Cigarettes with filter containing more than 75% domestic tobacco | TShs 21,351/= per 1,000 | |
| Other cigarettes not mentioned above | TShs 38,628/= per 1,000 | |
| Cut rag / filler | TShs 19,510/= per kg | |
| Cigars | 30% | |
| Other excisable goods and services | Satellite and cable television broadcasting | 5% |
| Electronic communication services and Airtime (including free airtime) for mobile phones | 14.50% | |
| Sim cards | TShs 1,000 per month | |
| Money transfer | 0.15% | |
| Disposable plastic bags | 50% | |
| Motor car with cylinder capacity exceeding 1000cc but not exceeding 2000cc | 5% | |
| Motor vehicle with engine size greater than 2000cc | 10% | |
| Old motor vehicles (8 years or more) | 20% | |
| Non-utility motor vehicles older than 10 years | 25% | |
| 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 furniture | 15% | |
| Aircraft (including helicopters, aeroplanes) but excluding “commercial aircraft”; yachts and other vessels for pleasure or sport | 20% | |
| Firearms | 25% | |
| Other products (including perfumes, toiletries; cases and bags; certain types of clothing; certain household furnishings) | 10% |
Uganda
| Category | Class | Excise duty rates |
|---|---|---|
| Beer | Beer (from at least 75% local materials (excluding water)) | 60% |
| Beer (from imported materials) | 60% | |
| Beer produced from barley grown and malted in Uganda | 60% | |
| Wine | Made from locally produced materials | 20% |
| Other | 70% | |
| Spirits | Made from locally produced materials | 60% |
| Other | 70% | |
| Undenatured spirits | UShs 200 per litre or 80% whichever is higher | |
| Cigarettes | Cigars, cheroots cigarillos containing tobacco | 150% |
| Soft cup with more than 70% local content | UShs 32,000 per 1000 sticks | |
| Other soft cup | UShs 35,000 per 1000 sticks | |
| Hinge Lid | UShs 69,000 per 1000 sticks | |
| Others | 160% | |
| Fuel | Motor spirit (gasoline) | UShs 900 per litre |
| Gas oil (automotive, light, amber for high speed engine) | UShs 580 per litre | |
| Other gas oils | UShs 520 per litre | |
| Gas oil for thermal power generation to national grid | Nil | |
| Illuminating kerosene | UShs 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 airlines | UShs 530 per litre | |
| Other excisable goods and services | Usage of mobile cellular phone service | 14% |
| Landlines and public payphones | 5% | |
| Cane or beet sugar and chemically pure sucrose in solid form | UShs 25 per kg | |
| Sacks and bags of polymers of ethylene | 120% | |
| Cement | UShs 500 per 50kg | |
| Cosmetics and perfumes | 10% |