- Rwanda’s import market has opened up considerably over the years, making it a prime destination for exporters from all over the world! If you are interested in exporting goods to Rwanda, you will definitely need to know all about Rwanda import duty!
- Below are five important pointers relating to import duty in Rwanda.
- Import Duty Tariffs
- Rwanda, being a member of the East African Community Customs Union, uses the East African Community Customs Act (EACMA) for levying import duty. This means that Rwanda applies the East African Community Common External Tariff (CET) on the Cost, Insurance, and Freight (CIF) value of each import. The EAC CET rates are available on the East African Community website.
- Exceptions to the Common External Tariff
There are two exceptions provided for the CET, as follows:
- Stay of Application
- The stay of application is a different rate of import duty from the CET. This applies to specific products and can be higher or lower than the CET rate. The rates for a stay of application are negotiated on a country-by-country basis.
- Duty Remission Scheme
- The import duty remission scheme is an exemption from import duty availed to taxpayers who are importing goods (raw materials) required for the manufacture of goods for export. Duty remission also applies to the production of selected goods for home or domestic consumption.
- Rwanda Import Duty Rates
The CET is structured in the three tariff bands, as listed below.
- 25% of CIF value for finished goods
- 10% of CIF value for intermediate goods
- 0% for raw materials and capital goods
NOTE: A limited number of products listed under Sensitive goods attract import rates above the maximum of 25%, ranging from 35% to 100% of CIF value.
- Additional Levies
- Rwanda import duty regulations require that all goods that are not listed as exempt be subject to 1.5% Industrial Development Levy (IDL) and 0.2% African Union Levy. In addition, all goods (including duty exempt imports) are subject to a 0.2% Quality Inspection Fee (QIF), which is computed based on their customs value at the time of importation.
Exemptions
- Import duty exemptions apply to items destined for particular industries, as well as individual items. Examples of duty-exempt goods include solar equipment, energy-saving bulbs, motorcycles kits, bicycles, gas cylinders, specific hotel equipment, etc. It is worth noting that Rwanda is working to reduce air pollution and health risks among its citizens by reducing the number of cars on the road and reducing import levies for motorcycles kits and bicycles.
Are you all set to start importing into Rwanda? Follow the Rwanda Import Duty guide indicated above, get your products ready and you will be good to go!