The Uganda Revenue Authority (URA) has introduced updated measures to streamline passenger baggage clearance procedures at Entebbe International Airport, effective 1st July 2024. The guidelines take into consideration the East African Community Customs Management Act fifth schedule amendments that increased a threshold for passenger baggage allowable limit from USD 500$ to USD 2000$ for passengers who have been outside the country for a period exceeding 24hours. It is important to note that the passenger baggage allowance applies to accompanied baggage in the names of the benefiting passenger and does not apply to gifts or goods for distribution to other persons or items for commercial/for sale purposes. The exemption does not also apply to items that belong to a company imported as passenger accompanied baggage.
In compliance with Section 46 of EACCMA, 2004 as amended, the passenger is required to declare to the URA officer and avail authentic receipt of purchase confirming the value in the names of the passenger who intends to benefit from passenger allowance exemption. The passenger allowance does not apply to goods sent by other persons through the passenger for delivery to a third party in Uganda. The passenger baggage allowance exemptions are subject to the quantity limitations and fulfilment of conditions specified in item 5 of the fifth Schedule of the EACCMA, 2004 as amended.
With 19 scheduled flights to major trade hubs including China, India, Dubai, and Turkey Uganda’s trade activities have expanded increasing the risk of potential non-compliance with some passengers engaged in commercial activities disguising trade goods as passenger baggage and seeking to benefit from the exemption facility. In response to this surge in trade and these potential risks, URA has implemented updated customs clearance procedures to ensure efficiency and compliance.
Key Changes in Passenger Baggage Clearance
1. Timely tax Payment: Passengers who arrive with goods as passenger baggage that are subject to payment of taxes, a simplified customs clearance process shall be used to assess taxes payable upon which the assessed taxes must be paid within two hours to avoid congestion. Failure to comply will result in baggage being transferred to the cargo terminal for further processing.
2. Baggage Weight Limit: Passengers with goods of commercial value (dutiable goods) exceeding 50kg will have their baggage transferred to the cargo terminal for normal customs clearance requiring the traders to use their tax identification numbers. These goods include; phones, shoes, perfumes, clothes, phone accessories, motor vehicles spare parts, Information Technology (IT) equipment, goods that belong to a corporate body /company imported as passenger a companied baggage among others.
In addition, the law provides for specific limits for passengers arriving from outside Uganda as follows; Spirits: maximum of 1 litre, Wine: maximum of 2 litres, Perfumes and toilet water: maximum of 250ml, Cigarettes, cigars, cheroots, cigarillos, tobacco, and snuff: total weight not exceeding 250 grams
3. Returning Residents Exemption: Ugandan residents returning after at least one year abroad will have their personal and household effects exempt from taxes, provided the goods were used and are for personal use in their previous residence. These individuals will also clear their items through the cargo terminal. However, contraband items such as used refrigerators, used computers, and used televisions are not allowed into the country and will be forfeited to the state after payment of the applicable penalty.
Robert Kalumba, URA’s Assistant Commissioner for Public & Corporate Affairs, emphasized the importance of these changes: “We urge passengers to familiarize themselves with the new guidelines. These measures are not only aimed at facilitating trade but also ensuring smoother customs clearance for all.”
