Rwanda is a member of the East African Community, which uses the East African Community Customs Act (EACMA) for levying import duty. EACMA’s Common External Tariffs system for goods originating outside the customs union prescribes three duties rates: 0% for raw materials and capital goods, 10% for intermediate goods, and 25% for finished goods. Enterprises established in Free Trade Zones are exempt from customs duty on machinery and inputs for exported products. According to data by the World Bank, the effectively applied tariff weighted average for Rwanda is 7.33%, and the most favored nation weighted average tariff is 13.32%.
All imported goods, except those listed as exempt, are also subject to the 1.5% Industrial Development Levy (IDL) and to the African Union Levy at a rate of 0.2%. Additionally, imported goods, regardless of whether they are exempted, are subject to a 0.2% Quality Inspection Fee (QIF), calculated on the customs value of imported goods. Excise tax is imposed on the manufacturer or importation of certain products, like soft drinks (5-39%), bottled water (10%), cigarettes (36% + RWF 30 per pack), alcohol (60-70%), fuels (RWF 183/lt on premium fuel and RWF 150/lt on gas oil), and lubricants (37%).
Since 2012, the RRA implemented the “One Single Electronic Window (OSEW)”, an online system for filing, issuing, and modifying export and import declarations.
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National supermarket chains:
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Latest Update: September 2023