The valuation methods outlined in the General Agreement on Trade and Tariffs (G.A.T.T) are utilized to ascertain the customs duty value for imported cars in Uganda. The associated taxes include:

1. Import DutyThis amounts to 15% of the dutiable value.
2. VAT (Value Added Tax): Calculated at a rate of 17% of the VAT value.
3. Import Commission: Equivalent to 2% of the dutiable value.
4. Withholding Tax: Amounting to 6% of the dutiable value.
5. Excise Duty: Applicable at a rate of 10% for selected cases.

These tax components collectively contribute to the overall cost and taxation of imported vehicles in Uganda.

Importation of both left-hand drive and right-hand drive used Japanese vehicles from Japan is allowed in Uganda. All used Japanese cars intended for importation into Uganda will undergo inspection by JEVIC (Japan Export Vehicle Inspection Center).

TheThe following documents are necessary for the clearance process when importing used cars from Japan:

1. Commercial invoice
2. Original Bill of Lading
3. Two copies of Negotiable Original Bill of Lading
4. Copy of the work permit
5. Immigration permit
6. Certificate of change of residence
7. “Attestation reservation de cale” (if applicable)
8. Original passport of the consignee
9. Invoice or valuation of the vehicle to be imported
10. Original logbook or export documents for the vehicle, obtained from the country of origin
11. Three copies of an inventory list (in English), signed, and dated by the customer
12. List of electrical items, including serial numbers
13. Tax Identification Number (issued by the consignee’s local employer in Uganda)

These documents are essential for the clearance process and compliance with Uganda’s import regulations. Always ensure that you have the required original and copied documents as specified to facilitate a smooth customs clearance process.