EAC Common External Tariff: Sensitive Items and Rates

The East African Community (EAC) operates a Common External Tariff (CET) across seven member states: Burundi, the Democratic Republic of the Congo, Kenya, Rwanda, South Sudan, Tanzania, and Uganda. The CET schedule was overhauled effective 1 July 2022, introducing a fourth tariff band at 35 percent for sensitive products. For importers into East Africa, the CET plus the member-state VAT plus excise where applicable is the core duty calculation.

This guide explains the four-band CET, the sensitive items list, partner-state specifics, and worked examples for Kenya and Tanzania imports.

The four-band CET structure

The 35 percent band is the headline change from 2022 onwards. The list of products in band 3 includes:

• Cement and certain cement-related products
• Iron and steel rebar and selected long products
• Sugar (raw and refined)
• Milk and certain dairy products
• Maize, wheat, rice (selected processing stages)
• Vegetable oils (palm oil, sunflower, refined)
• Furniture and finished wood products
• Tomato products (paste, ketchup)
• Confectionery and certain chocolates
• Leather footwear
• Certain household textiles

Worked example: importing finished furniture into Kenya

A US exporter ships 50,000 USD of wooden furniture (HS 9403.60) to Mombasa. CET band 3 (35 percent). Kenya VAT: 16 percent. Import Declaration Fee (IDF): 3.5 percent. Railway Development Levy (RDL): 2 percent.

Effective rate on FOB: 63 percent. Kenya's furniture sector benefits from this protection.

Worked example: importing capital machinery into Uganda

A US exporter ships 200,000 USD of industrial machinery (HS 8479.89) to Kampala via Mombasa. CET band 0 (0 percent for capital goods). Uganda VAT: 18 percent. Withholding tax on imports: 6 percent (deductible against income tax).

The 6 percent WHT is creditable against future Uganda corporate tax. For a B2B import where the buyer is VAT-registered, both VAT and WHT are recoverable through the tax cycle.

Annual stays of application

Each year before 1 July the EAC Council of Ministers publishes the East African Community Gazette listing stays of application. A stay allows one or more member states to charge a different rate on a specific HS line for the coming fiscal year. Stays are typically requested by member states to:

• Protect nascent local production with a higher rate.
• Allow a temporary lower rate to facilitate sourcing of inputs not produced regionally.

For 2025-26, examples of active stays:

• Kenya charges 35 percent (instead of 25 percent) on certain edible oils.
• Tanzania charges 0 percent (instead of 25 percent) on cooking oil inputs for local refining.
• Uganda applies a duty remission scheme for textile inputs.

Stays expire at the end of each fiscal year unless renewed. Importers should check the current gazette before relying on the band rate.

Member-state specifics

EAC origin and preferences

Intra-EAC trade qualifies for duty-free preference under the EAC Rules of Origin. To qualify:

1. Wholly produced in EAC, or
2. Substantially transformed with non-originating materials no more than 70 percent of the ex-works price, or
3. Tariff shift at the HS heading level for non-originating materials.

A certificate of origin (Form EAC) is required. The producer applies through the relevant national bureau (KEBS in Kenya, UNBS in Uganda, TBS in Tanzania).

For non-EAC origin (US, EU, China, India), no preference applies and the full CET rate is charged.

EAC and other African blocs

• COMESA: overlapping with EAC. Goods of COMESA origin can claim COMESA preferences when entering COMESA member states; many EAC countries are also COMESA members.
• AfCFTA: the African Continental Free Trade Area entered its operational phase in 2021 and is progressively reducing tariffs on intra-African trade. Implementation has been slow but progressing.
• Tripartite FTA (TFTA): among EAC, COMESA, and SADC; in the process of operationalization.

For importers from outside Africa, these overlapping blocs do not change the basic CET calculation. They become relevant only for intra-African flows.

Customs procedures

Kenya operates the integrated customs management system (iCMS) since 2018. Uganda uses ASYCUDA World. Tanzania uses TANCIS. Rwanda uses ReSW (Rwanda Electronic Single Window).

A single window for customs and tax has been operational in most EAC states since 2016-2018. The Mombasa and Dar es Salaam ports are the two main gateways. The Northern Corridor (Mombasa-Kampala-Kigali) handles Kenya, Uganda, Rwanda, Burundi cargo. The Central Corridor (Dar-Lusaka-Lubumbashi) handles Tanzania and DRC.

Pre-shipment inspection is mandatory in some categories: scrap metal, used vehicles, certain electronics. Importer must engage a CBCA (Certificate of Conformity)-issuing inspection agency before shipment.

How the calculator handles EAC destinations

When you select an EAC destination in the calculator, the engine:

1. Identifies the CET band from the HS line.
2. Checks the current EAC gazette for any active stays of application on the line for the destination member state.
3. Applies the IDF, RDL, WHT, or other member-state-specific levies.
4. Computes member-state VAT on the customs value plus duty plus levies.
5. Applies excise duty where the line is excisable (alcohol, tobacco, plastic bags in some states).

Related guides

• ECOWAS Common External Tariff: Complete Guide
• CARICOM CET: How Caribbean Imports Are Taxed
• Mercosur TEC: Calculating Argentina/Brazil/Paraguay/Uruguay Duty
• HS Code Lookup: How to Find Yours
• Incoterms 2020 vs Landed Cost: A Clear Guide
• What Is a Customs Broker and When Do You Need One

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