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Eight EAC partner states

Tariffs and taxes

The customs tariff applied across the East African Community is the EAC Common External Tariff. Each tariff line belongs to a category that sets the customs duty; fees, community levies, VAT and, for some products, excise duties are added.

Nomenclature and tariff
East African Community Common External Tariff
Updated on
In force since 1 July 2022
Nomenclature and tariff
5,954 tariff lines published

Tools

EAC CET categories

EAC CET categories and their customs duty
Category Content Customs duty
0 Raw materials and capital goods Raw materials, inputs not available in the region, and capital goods generally enter duty-free under the EAC Common External Tariff. Raw materials, inputs not available in the region, and capital goods generally enter duty-free under the EAC Common External Tariff. 0%
10 Intermediate goods Intermediate and semi-finished goods are generally subject to a 10% import duty. Intermediate and semi-finished goods are generally subject to a 10% import duty. 10%
25 Finished goods Finished goods are generally subject to a 25% import duty. Finished goods are generally subject to a 25% import duty. 25%
35 Sensitive items The fourth band, introduced with the 2022 version of the CET, applies to the finished products listed in Schedule 1 at 35%, such as dairy and meat products, cereals, coffee, tea, textiles and iron and steel products. The fourth band, introduced with the 2022 version of the CET, applies to the finished products listed in Schedule 1 at 35%, such as dairy and meat products, cereals, coffee, tea, textiles and iron and steel products. 35%
50 Sensitive items, 50% Sensitive items of Schedule 2 of the CET taxed at 50%. Sensitive items of Schedule 2 of the CET taxed at 50%. 50%
60 Sensitive items, 60% Sensitive items of Schedule 2 of the CET taxed at 60%. Sensitive items of Schedule 2 of the CET taxed at 60%. 60%
75 Sensitive items, 75% Sensitive items of Schedule 2 of the CET taxed at 75% or a specific duty per tonne, whichever is higher. Sensitive items of Schedule 2 of the CET taxed at 75% or a specific duty per tonne, whichever is higher. 75%
100 Sensitive items, 100% Sensitive items of Schedule 2 of the CET taxed at 100% or a specific duty per tonne, whichever is higher. Sensitive items of Schedule 2 of the CET taxed at 100% or a specific duty per tonne, whichever is higher. 100%

Other import duties and taxes

Simulate duties and taxes
Duties, fees and taxes collected at import
Duty or tax Rate Base Status
DD Import duty (EAC CET) Indicative Exempt for EAC origin
Details

The applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code.

 0 to 35% Customs value Indicative
VAT Value added tax (national) Indicative
Details

VAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate.

 not quantified Customs value and duties collected, excluding VAT Indicative
Sources 2
  1. 01

    EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository

    Accessed on

  2. 02

    East African Community, Customs Union (new tab), East African Community (eac.int)

    Accessed on