The Uganda Revenue Authority (URA) has introduced a major reform to enhance customs efficiency by removing the requirement for pre-clearance approval from the Commissioner of Customs for a range of tax-exempt importations.
The directive, confirmed in a notice dated Tuesday, 2nd March 2026, took effect retroactively from 1st February 2026.
Under the new procedure, importers and Licensed Customs Agents can directly declare listed exempt items in the ASYCUDA Customs clearance system, provided they submit the necessary supporting documentation.
“The Customs Document Processing Centre (DPC) will validate and process declarations under the East African Community Customs Management Act, 2004 (as amended) and the VAT Act Cap 349,” the notice stated.
This update builds on a previous URA publication of 27th May 2025 and covers a comprehensive list of exempted items, which is available on its website.
Examples of goods expected to benefit from this streamlined process include medical supplies, agricultural inputs such as fertilizers, diagnostic reagents and equipment, hotel equipment, and industrial spare parts.
By allowing direct declarations, the reform reduces administrative delays, facilitates trade, and supports business operations across Uganda.
URA emphasized that the guidance serves as a reference and must be used in alignment with existing laws.
“It does not in any way replace written law or regulations and should be used in cross-reference with applicable legislation,” the notice clarified.
The reform marks an important step in modernizing Uganda’s customs operations, making the clearance of tax-exempt goods faster, more efficient, and business-friendly.
By simplifying procedures and reducing bureaucratic hurdles, URA aims to promote trade, support economic activity, and ensure that importers can operate with greater predictability and compliance.
Stakeholders are advised to remain vigilant and stay informed through official URA channels to fully benefit from the streamlined system while adhering to all relevant laws and regulations.
