Customs Duties under the EAC Common External Tariff

At a glance

The key points for estimating import duty in Rwanda.^1,2,3

Source: Rwanda Revenue Authority: Common External Tariff (June 2025); International Trade Administration: Rwanda - Import Tariffs (March 2026); International Monetary Fund: Unlocking Rwanda’s Export Potential: Removing Structural Bottlenecks^1,2,3

The CET is the shared external tariff framework for goods entering the EAC customs union from outside the community. It is not a single rate applied to every import. The tariff schedule assigns rates by product, and sensitive goods may carry rates above the standard 35% band. Product-specific measures can also set a different rate. Import duty is only one part of the cost of importing goods; this guide focuses on customs duty and how to estimate it.^1,2,3

What the common tariff covers

Rwanda is part of the EAC customs union with Burundi, Kenya, Tanzania, Uganda, South Sudan, Somalia and the Democratic Republic of the Congo. The community has harmonised customs tariffs, rules of origin, import prohibitions and trade-remedy regulations. For imports from outside the EAC, Rwanda applies the common external tariff to the CIF value. The RRA publishes Rwanda’s CET schedule; the listed version is dated June 2025.^1,2

A product’s everyday description is not enough to identify its tariff rate. Goods that might all be described as equipment, food or clothing can fall under different tariff classifications. The schedule entry for the goods is the practical starting point. It is also important to check whether the product appears in the sensitive-goods list or is covered by a separate measure, rather than assuming that the broad category determines the rate.^1,2

How the tariff bands work

The CET’s standard rates are 0%, 10%, 25% and 35%. The IMF describes the broad structure as 0% for raw materials and other essential inputs, 10% for semi-processed goods, 25% for most finished products, and 35% for specified products produced locally in sufficient quantities. The 35% band was introduced in 2022. These descriptions explain the tariff structure, but they are not a substitute for checking the rate against a product’s tariff entry.³

Broad descriptions of the standard bands; check the schedule for a specific product.^2,3

Source: International Trade Administration: Rwanda - Import Tariffs (March 2026); International Monetary Fund: Unlocking Rwanda’s Export Potential: Removing Structural Bottlenecks^2,3

The EAC schedule is the relevant reference for the exact product rate, including sensitive-goods rates. A measure known as a stay of application can also set a rate that differs from the CET. Duty remission is another separate route for eligible, specified imports. These measures mean that the standard band alone may not be enough to cost a shipment.^1,2

How to estimate import duty

Rwanda applies the CET to the customs value of imports, usually the CIF value: the cost of the goods, insurance and freight. For a basic estimate, multiply that customs value by the applicable tariff rate. A goods-only invoice price may be lower than the value used for the calculation if freight and insurance are also included in the CIF value.²

For example, if the customs value is 10,000 currency units and the schedule rate is 10%, estimated import duty is 1,000 units. At a 25% rate on the same customs value, it is 2,500 units. These examples calculate import duty only. They do not include other taxes, levies or charges that may be payable under separate rules.²

Use this sequence when preparing an estimate:^1,2

• Describe the goods precisely and identify the matching tariff-schedule entry.
• Check the rate in the Rwanda CET schedule, including whether the goods are listed as sensitive.
• Check whether a stay of application or approved duty remission covers the goods.
• Establish the CIF customs value, then multiply it by the applicable rate.

Source: Rwanda Revenue Authority: Common External Tariff (June 2025); International Trade Administration: Rwanda - Import Tariffs (March 2026)^1,2

Trade within the EAC

The EAC customs union reform of 2005 removed tariffs among member states while introducing the CET for imports from outside the community. The EAC also harmonised rules of origin. This distinguishes regional trade within the customs union from goods entering the community from non-member countries, which fall under the external tariff framework.^2,3

For businesses sourcing from or selling into neighbouring markets, the customs union and rules of origin are relevant to how goods are treated. The EAC Single Customs Territory was fully implemented in 2017, following the 2005 customs union reform. The regional framework does not mean that every product-specific condition disappears: the EAC Gazette, for example, makes a condition of certain Rwanda duty-remission approvals that specified finished products sold in other partner states attract the duties, levies and other charges provided in the CET.^2,3,4

Stays and other product measures

A stay of application sets a different import-duty rate from the CET for specified products. The rate may be higher or lower than the standard CET rate. Stays are negotiated country by country and, once agreed, are available to importing taxpayers. Approved measures are published by product using HS codes in EAC Gazettes. Check the product description and code, not just the name of a broad product category.²

The March 2026 trade guide reports several measures that depart from the usual CET rate. Electric vehicles, including electric motorcycles, were reported as exempt from import duty until June 2028. It also reports an exemption for vehicles valued above US$60,000, extended into financial year 2025/26. These measures have their own product and time conditions, so do not treat them as changes to the standard tariff bands.²

Food products can also have specific rates or quotas. The March 2026 guide reports reduced duty for strategic food imports, including rice at 45% compared with an EAC CET rate of 75%; wheat at 0% instead of the CET’s standard 35%; and sugar at 25% for a capped quantity, compared with 100% otherwise under the EAC CET. These are product-specific measures, not general rates for all food imports.²

Duty remission and shipment planning

Duty remission is a separate scheme for specified imports used as inputs to produce goods for export or particular goods for home consumption. An eligible taxpayer applies in writing to the Commissioner for Customs Services Department, explains the reasons for the request and seeks approval. The March 2026 trade guide states that an approved remission is valid for 12 months, subject to its terms.²

The March 2026 EAC Gazette lists Rwanda approvals for named manufacturers, specified inputs and allocated quantities. Examples include paper-making inputs at 0% and completely knocked down motorcycle kits for assembly at 10%, with the listed approvals running up to 30 June 2026. The Gazette attaches conditions to the approvals, including a CET charge condition for certain finished goods sold in other partner states. Treat an approval as limited to its stated goods, quantities, rate and terms.⁴

Before committing to an import price or shipment, work through these checks:^1,2,3,4

• Match the goods to the current tariff schedule and confirm the product description and HS code.
• Calculate the customs value using the CIF basis and apply the listed rate.
• Check the scope and dates of any stay or remission, including product, quantity and approval conditions.
• For regional sourcing, consider the EAC customs-union framework and applicable rules of origin.

Source: Rwanda Revenue Authority: Common External Tariff (June 2025); International Trade Administration: Rwanda - Import Tariffs (March 2026); International Monetary Fund: Unlocking Rwanda’s Export Potential: Removing Structural Bottlenecks; East African Community: Gazette, Volume AT 1 No. 6 (March 2026)^1,2,3,4

For investors, tariff classification and product measures affect the cost of machinery, production inputs and finished goods. For residents arranging an import, the same checks help distinguish the duty estimate from the full cost of bringing goods into the country. The RRA publishes Rwanda’s CET schedule; confirm the applicable rate with the authority when a tariff entry or product-specific measure is uncertain.^1,2