The Custom duty value in Uganda is determined in accordance with The General Agreement on Trade and Tariffs (G.A.T.T) valuation method.
Taxation or tariffs on importing used vehicles in Uganda are as follows:
- Import Duty: - 15% of dutiable value
- VAT: -17% of VAT value
- Import commission: - 2% of Dutiable Value
- Withholding Tax: - 4% of Dutiable Value
- There is an excise duty of 10% on selected cases. There is also duty remission on some commercial vehicles.