A customs bill of entry Uganda is a mandatory legal document that allows importers to declare goods entering the country. It serves as the basis for assessing customs duties, taxes, and regulatory compliance under the Uganda Revenue Authority (URA).
Every importer or their licensed clearing agent must file a Customs Bill of Entry (CBOE) before or upon arrival of goods in Uganda. This ensures that all imports are inspected, valued, and released legally for consumption or storage.
Procedure
Step 1: Submission for Customs Clearance
All imported goods must undergo a customs clearance process upon arrival. The importer or agent files the Customs Bill of Entry to the URA Customs Department either online or manually.
Step 2: Inspection by Customs Officials
A Commissioner for Customs inspects and verifies the shipment against submitted documents. This includes verifying quantity, value, and classification for accurate duty assessment.
Step 3: Payment of Duties and Taxes
After inspection, the importer pays all applicable customs duties, import taxes, and compensation fees to the URA. Payment receipts are submitted as proof for cargo release.
Step 4: Issuance of the Bill of Entry
Once payments are made and verified, URA issues the Customs Bill of Entry (CBOE) — required for either bond clearance (for goods stored in a bonded warehouse) or home consumption (for goods entering the local market).
Step 5: Claiming Input Tax Credit (ITC)
Eligible importers can claim Input Tax Credit (ITC) on goods imported after completion of the customs clearance process. However, ITC cannot be claimed for standard customs duties.
Required Documents
To obtain a customs bill of entry Uganda, the following documents must be submitted:
- Commercial Invoice
- Bill of Lading (for sea imports)
- Airway Bill (for air imports)
- Railway or Road Consignment Note
- Insurance Certificate (if applicable)
- Proforma Invoice and Packing List
- Certificate of Origin
- Inspection Certificate
- Import Permits (if required)
- Original export or cancellation certificate (for vehicles)
- Customs Road Transit Document (C63)
- URA Form 1 (for vehicle imports)
Eligibility
The following individuals and entities are eligible to apply for a customs bill of entry Uganda:
- Importers and exporters trading goods internationally.
- Businesses purchasing goods from Special Economic Zones (SEZs) for resale in Uganda.
- Firms or individuals importing products from other countries.
Fees
The customs bill of entry filing process is free of charge; however, importers must pay the applicable customs duties and taxes as determined by the URA.
Validity
A customs bill of entry Uganda is valid for a single transaction only. Each import shipment requires a separate bill of entry.
Processing Time
Processing is instant, provided all documents are complete and duties have been paid.
Office Location and Contact
Uganda Revenue Authority (URA) – Head Office
Plot M193/M194, Nakawa Industrial Area, Kampala, Uganda
P.O. Box 7279, Kampala
Toll-Free Number: +256 800 117000
Email: [email protected]
Website: www.ura.go.ug
Required Information
Applicants must provide the following details when filing a customs bill of entry Uganda:
- Customs agent code
- Importer’s name and address
- Tax Identification Number (TIN)
- Import/Export code and licence number
- Container details and shipment destination
- Country of origin and country code
- Bill of lading or airway bill details
- Description and valuation of goods
- Commodity serial numbers and units
Need for the Document
The Customs Bill of Entry serves as the primary declaration document for all imported goods. It enables customs authorities to determine import duties and taxes, verify compliance, and authorize release of shipments from the port or bonded warehouse. Without it, goods cannot be legally cleared for entry into Uganda.
Information Which Might Help
Importers must submit the Bill of Entry along with the Bill of Lading and port trust receipts after paying import duties. Once the customs department verifies payment, the importer gains legal ownership of the goods.
In some cases, exporters send the required documents through banks under a Documents Against Payment (DAP) arrangement — where importers receive shipping documents only after payment or acceptance of a bill of exchange. This ensures secure international transactions and prevents unauthorized release of goods.
