Uganda taxes imports through the East African Community’s Common External Tariff — but the duty rate is only the starting point. On top of customs duty, the Uganda Revenue Authority (URA) adds VAT, a withholding tax, an infrastructure levy, and an import declaration fee. Combined, these routinely push your real cost 40–60% above your supplier’s invoice.
If you trade in used or second-hand clothing (mivumba): Parliament passed a new 30% Environmental Levy on worn clothing and articles in April 2026, effective from the new financial year. It’s charged on CIF value and — critically — it also feeds into your VAT base, which is why the total tax burden on used clothing has jumped from roughly 58% to as high as 93% of customs value almost overnight. This calculator includes that levy as a toggle, so you can see the real difference it makes.
🇺🇬 Uganda Import Duty & Landed Cost Calculator
EAC customs duty, VAT, withholding tax & infrastructure levy — URA 2026 rates
Sources: Parliament of Uganda, Govt tables tax Bills for FY2026/27, last checked July 2026. The Environmental Levy on used clothing (mivumba) passed on 21 April 2026 and took effect 1 July 2026, confirmed at the source. The estimated 58% to 93% CIF tax burden shift is attributed to PwC Uganda associate director Juliet Najjinda Mutabaazi, as reported by the Daily Monitor.
A note on accuracy: this tool models the standard EAC duty and tax stack that applies to most general goods, plus the new Environmental Levy on used clothing. Excise duty on fuel, alcohol, tobacco, vehicles, and sugar is not included — those categories carry their own separate rate schedules. Withholding tax is technically an advance, creditable income tax for VAT-registered importers, but for informal or non-VAT-registered traders it’s usually a real, non-recoverable cost — budget for it either way. For a final clearance figure, confirm with a licensed customs agent or URA directly.
Sourcing from outside East Africa? Compare against our Ghana and Kenya calculators, or check our AfCFTA Tariff Lookup Tool if you’re trading within Africa instead.
How is import duty calculated in Uganda?
URA applies duty as a percentage of your CIF value (cost + insurance + freight), based on your product’s classification under the EAC Common External Tariff — typically 0%, 10%, 25%, or 35%.
What other charges apply besides import duty in Uganda?
On top of duty, imports attract 18% VAT (on CIF plus duty), a 6% withholding tax, a 1.5% infrastructure levy, and a 2% import declaration fee (IDF) — all calculated on CIF value.
Is there a new tax on second-hand clothes in Uganda?
Yes. Parliament passed the External Trade (Amendment) Act, 2026 on 21 April 2026, introducing a 30% Environmental Levy on imported used clothing and worn articles (mivumba), effective from the 2026/27 financial year. It’s charged on CIF value and also increases the VAT base.
Can I recover the withholding tax charged on my imports?
If you’re a registered, tax-compliant business, the 6% withholding tax is generally creditable against your income tax liability. For informal or non-VAT-registered traders, it usually functions as a real, non-recoverable cost.
Are any goods exempt from Uganda’s infrastructure levy and IDF?
es — as of the 2026 reforms, vaccines, medicines, medical supplies, pesticides, and similar agro-inputs are exempt from both the infrastructure levy and the import declaration fee.