Uganda - Apply for Customs Tax Refund

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Procedure

According to the East African Community Customs Management Act (EACCMA),2004, duty shall not be charged on goods for privileged persons and institutions as stated by the law.ie The Presidents, partner state of armed forces, Commonwealth and Other Governments,Diplomatic and First Arrival Privileges etc.

1. Get Authorization from Ministry of Foreign Affairs

   • Application for the release of imported goods is made on MFA/DIP/FORM 3 and submitted to URA through the Protocol Department of Ministry of Foreign Affairs.

2. Fill Customs tax refund claim Form C34
3. Attach and submit supporting documents to Customs Audit Division
4. Present to URA the documents in (3) above.

NOTE: Customs Refunds are processed at Customs Audit Division located on 9th Floor, Crested Towers, Tall Tower; Telephone 0417-443114/

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Required Documents

• Authorization Form (MFA/DP Form 3)
• Computation of Claimed amount
• Receipts and Invoices
• Submission Of Claims within 12 months
• Consumption by Authorized Persons and within limits stipulated in the MFA Form
• Correct Excise Duty rates applied
• Type of fuel details
• Report recommending refund is generated when all requirements fulfilled.
• Additional Information required once documents are inadequate from Mission Liaison Officer
• Memo generated by Refunds approving claim and forwarded to Finance Division for payment.

Office Locations & Contacts

Uganda Revenue Authority - Head Office,
Physical address: Plot M193/M194,
Nakawa Industrial Area
Kampala, Uganda
P.O. Box 7279,
Kampala, Uganda
Toll Free Number: (256) 800117000
Email:[email protected]
Website: Link

Eligibility

• All privileged persons and institutions are eligible.
• All officials of United Nations or its specialized agencies or any commonwealth high commission or any foreign embassy, consulate or diplomatic mission in a partner state are all eligible.
• All Common wealth & other Governments officials are eligible.
• Diplomatic and First Arrival privileges
• Donor Agencies with Bilateral or Multilateral Agreements with Partner States.
• International and Regional Organizations

Fees

• Free of charge

Validity

• Forever

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

SIXTH SCHEDULE (s.130.)
WARRANT OF DISTRESS
To..............................
I, .............................................the Commissioner by virtue of the powers vested African Community Customs Management Act, 2004 do hllect and recover the sum of .................................... from......................................... having his or her premiseand for the recovery thereof I further authorise your
assistants and calling to your assistance ary) which assistance they are hereby required to give, do faid sum together with the costs and charges of and incidentd keeping of such distress, on the goods, chattels distrainablh, atransactions which yousaid tax payer or any peAnd for the purpose of levying such distress you are hereby authorised, if necessary, with such assistance as aforesaid to break open any building or place in the daytime. Given under my hand at .....................this ......day of .................20.....

Processing Time

• 90 days but not exceeding 360 days from the date of Application.

Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites. 	
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• Privileges apply to entitled personnel who arrive for new contracts not withstanding their previous residential status while in execution of another assignment , provided each contract is for a term not less than two years.

Required Information

• Name
• Address
• Nationality
• Contacts
• Tax Identification Number
• Diplomatic Identification Number of Claimant
• Bank Branch
• Account Number

Need for the Document

Please provide the need for the procedure. e.g. Birth Certificate - why do we need to have a birth certificate? 
 

Information which might help

• Goods catered for under Section 114 part A of the fifth schedule include;Specific Exemptions (Part A) –
• Goods imported or purchased before clearance through Customs by or on behalf of privileged persons and institutions
• Household and personal effects of any kind imported by an entitled person or their dependant
• A motor vehicle imported or purchased by an entitled person or their dependant prior to clearance through customs with in ninety days of their first arrival in a partner state
• One vehicle which the Foreign Affairs Ministry is satisfied has been imported as a replacement for a vehicle originally imported but written off due to accident, fire or theft
• Goods for official use of the United Nations or its specialized agencies or any commonwealth high commission or any foreign embassy, consulate or diplomatic mission in a partner state.
• General Exemptions (Part B) - Goods imported or purchased before clearance through Customs.
  

Specific exemptions majorly cover exemptions for

• Common wealth & other Governments
• Diplomatic and First Arrival privileges
• Donor Agencies with Bilateral or Multilateral Agreements with Partner States
• International and Regional Organizations Specific diplomatic privileges
• Household & personal effects of any kind Including one motor vehicle

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

• External Link 1
• External Link 2

Others

More information which might help people.