before the goods move from the country The clearing agent, the transporter and URAURAURAURA of origin to the destination Partner State. the importer are responsible in case of Is the Electronic Cargo Tracking diversion of cargo. System free; if not who meets the How are other government agencies cost? concerned with the clearing process in SCT environment? WHWH AT AT IS IS SINGLE SINGLE CUSTOMS CUSTOMS TERRITORY? TERRITORY? For the case of Uganda, currently the ECTS is free. URA has partnered with KRA Some government agencies may and RRA to jointly E-Monitor goods in position their staff at the first post of transit at no cost on part of the client. entry. We have availed system access to other government agencies How will the SCT address the problem of several weigh bridges? Who is responsible for the security of goods along the corridors? Partner States have agreed to have cargo weighed once in the country of transit or Whereas the Partner States provide destination. security, the responsibility of securing How are Revenue Authorities going to the goods lies with the customs clearing ensure that the networks are reliable? agent, the transporter and the owner. Partner states have upgraded their Have you considered that there will be networkin infrastructure with alternative loss of jobs? backups incase of failure of the main The SCT provides a wider market for jobs. service providers. If the shipping lines may delay to What happens in case of network provide the manifest, who takes that failures? extra cost? A contingency plan is in place to ensure An international best practice of A Single A Single Customs Customs Territory Territory is isa stagea stage in in • Goods• Goods are are moved moved under under a asingle single business continuity. submitting manifests prior to the arrival thethe full full attainment attainment of ofthe the Customs Customs Union Union regionalregional guarantee guarantee bond bond from from the the of the vessel already exists between the Who is responsible if the bonded achievableachievable through through removal removal of oftrade trade portport to todestination destination shippers and the Ports Authorities. cargo does not reach its intended restrictionsrestrictions includingincluding minimizationminimization • Goods• Goods in transit/transferin transit/transfer are are monitored monitored destination? of ofinternal internal border border controls controls on on goods goods byby electronic electronic cargo cargo tracking tracking system system movingmoving between between Partner Partner States. States. • Interconnected• Interconnected customs customs systems systems WhyWhy SCT? SCT? • Minimized• Minimized internal internal controls controls / checks. / checks. It Itis isabout about achieving achieving free free circulation circulation of of WhatWhat are are the the benefi benefi ts tsfrom from the the SCT? SCT? goodsgoods in inthe the Customs Customs Territory Territory in inorder order • Reduced• Reduced turnaroundturnaround timetime forfor to toreduce reduce the the cost cost of ofdoing doing business. business. A Publication of transporters.transporters. Uganda Revenue Authority WhatWhat are are the the features features of ofSCT? SCT? P.O. Box 7279 Kampala, Uganda • Reduced• Reduced clearance clearance time. time. • Goods• Goods are are cleared cleared at atthe the fi rstfi rst point point of of Telephone: 0417 443 312/ 443 150/ 444 602 Email: [email protected] • Reduced• Reduced the the cost cost of ofdoing doing business. business. entryentry http://ura.go.ug | Twitter@URAuganda | Facebook@URApage • Reduced• Reduced administrative administrative costs costs and and • One• One Customs Customs declaration declaration is ismade made at at URA TOLL FREE HELPLINE: 0800 117 000 regulatoryregulatory requirements. requirements. thethe destination destination country country • Reduced• Reduced the the risks risks associated associated with with non- non- • Taxes• Taxes are are paid paid at atthe the point point of of compliancecompliance on on the the transit transit of ofgoods; goods; destinationdestination when when goods goods are are still still at atthe the • Enhanced• Enhanced trade trade in inlocally locally produced produced DISCLAIMER: fi rstfi rstpoint point of ofentry entry goods.goods. This Information is strictly for purposes of guidance to our clientele and is subject to change on amendment of tax legislations & any other regulations that govern tax administration. FAQ’SFAQ’S ON ONSINGLE SINGLE CUSTOMS CUSTOMS TERRITORY TERRITORY Vol.Vol. 1 Issue 1 Issue 2 F/Y: 2 F/Y: 2016/17 2016/17 • Enhanced the relationship between No. All Customs stations that receive the private and public sectors; goods from outside EAC region are • Minimizes smuggling at a regional considered as first points of entry level; including international airports. • Efficient revenue management; How are goods for home consumption cleared under the SCT? • Enhanced application of Information Technology and data collection at the The goods are cleared by lodging an regional level. entry from the destination country. • Synergy through shared resources and Can the customs clearing agent in the utilization of economies of scale. importing country access services from the first point of entry? Who are involved in the SCT? Yes. The Customs systems are web based The EAC Partner States - Burundi, Kenya, and automated to enable accessibility Are the clearing agents allowed to in any Partner State other than Rwanda, Tanzania, Uganda. and interaction from anywhere. Is it true that all persons involved in operate in the Partner States under destination country after payment of Is it possible to declare transit within the SCT? taxes? the clearance process have relocated the EAC under the SCT? to Mombasa and Dar es Salaam as first Yes. A clearing agent licensed by a Yes. It is possible to sell goods where points of entry respectively? No. Transit declaration only applies Partner State can be authorized to duties and taxes have been paid in any to goods originating from countries Partner State other than the destination It is not true. Persons involved in the operate in another Partner State under outside the EAC region and destined to country. However, the importer should clearance process may choose to work mutual recognition. another country outside the EAC region. seek approval from the Commissioners through representatives or may relocate Are customs agents able to access all of the Importing and destination to Mombasa or Dar es Salaam as first Where are the Customs duties paid? the customs systems under the SCT? countries, pay taxes in the consuming points of entry. All Customs duties are paid in the Yes. They are able to access the systems country and claim refund from the respective destination/importing given the refresher trainings on how to Are Mombasa and Dar es Salaam the destination country where taxes were countries. use the systems/when licensed. only first points of entry? initially paid Is it necessary to have a bond Do the internal borders of importing guarantee under the SCT? Partner States still handle cargo There is no bond guarantee for clearance? goods where taxes have been paid at Yes. For cargo cleared at the first point destination. Bond guarantee applies of entry, there is reduced controls at on goods meant for warehousing, the internal border stations goods temporary importation, transit and on originating from neighbouring states re duty remission/ exemption. examined at the border. If a consignment is selected for How are the locally produced goods Physical Examination at the Points treated under the SCT? of entry, who is responsible for supervising the goods on behalf of Goods produced in the region are the importer? not subjected to import duty when transferred to another Partner State if The representatives at the first point of they meet the EAC rules of origin criteria. entry is responsible for supervising the However these goods are subjected physical examination of the goods. to domestic taxes which must be paid Is it possible to dispose off/sell goods

FAQ’S ON SINGLE CUSTOMS TERRITORY FAQ’S ON SINGLE CUSTOMS TERRITORY • Enhanced the relationship between No. All Customs stations that receive the private and public sectors; goods from outside EAC region are • Minimizes smuggling at a regional considered as first points of entry level; including international airports. • Efficient revenue management; How are goods for home consumption cleared under the SCT? • Enhanced application of Information Technology and data collection at the The goods are cleared by lodging an regional level. entry from the destination country. • Synergy through shared resources and Can the customs clearing agent in the utilization of economies of scale. importing country access services from the first point of entry? Who are involved in the SCT? Yes. The Customs systems are web based The EAC Partner States - Burundi, Kenya, and automated to enable accessibility Are the clearing agents allowed to in any Partner State other than Rwanda, Tanzania, Uganda. and interaction from anywhere. Is it true that all persons involved in operate in the Partner States under destination country after payment of Is it possible to declare transit within the SCT? taxes? the clearance process have relocated the EAC under the SCT? to Mombasa and Dar es Salaam as first Yes. A clearing agent licensed by a Yes. It is possible to sell goods where points of entry respectively? No. Transit declaration only applies Partner State can be authorized to duties and taxes have been paid in any to goods originating from countries Partner State other than the destination It is not true. Persons involved in the operate in another Partner State under outside the EAC region and destined to country. However, the importer should clearance process may choose to work mutual recognition. another country outside the EAC region. seek approval from the Commissioners through representatives or may relocate Are customs agents able to access all of the Importing and destination to Mombasa or Dar es Salaam as first Where are the Customs duties paid? the customs systems under the SCT? countries, pay taxes in the consuming points of entry. All Customs duties are paid in the Yes. They are able to access the systems country and claim refund from the respective destination/importing given the refresher trainings on how to Are Mombasa and Dar es Salaam the destination country where taxes were countries. use the systems/when licensed. only first points of entry? initially paid Is it necessary to have a bond Do the internal borders of importing guarantee under the SCT? Partner States still handle cargo There is no bond guarantee for clearance? goods where taxes have been paid at Yes. For cargo cleared at the first point destination. Bond guarantee applies of entry, there is reduced controls at on goods meant for warehousing, the internal border stations goods temporary importation, transit and on originating from neighbouring states re duty remission/ exemption. examined at the border. If a consignment is selected for How are the locally produced goods Physical Examination at the Points treated under the SCT? of entry, who is responsible for supervising the goods on behalf of Goods produced in the region are the importer? not subjected to import duty when transferred to another Partner State if The representatives at the first point of they meet the EAC rules of origin criteria. entry is responsible for supervising the However these goods are subjected physical examination of the goods. to domestic taxes which must be paid Is it possible to dispose off/sell goods

FAQ’S ON SINGLE CUSTOMS TERRITORY FAQ’S ON SINGLE CUSTOMS TERRITORY before the goods move from the country The clearing agent, the transporter and URAURAURAURA of origin to the destination Partner State. the importer are responsible in case of Is the Electronic Cargo Tracking diversion of cargo. System free; if not who meets the How are other government agencies cost? concerned with the clearing process in SCT environment? WHWH AT AT IS IS SINGLE SINGLE CUSTOMS CUSTOMS TERRITORY? TERRITORY? For the case of Uganda, currently the ECTS is free. URA has partnered with KRA Some government agencies may and RRA to jointly E-Monitor goods in position their staff at the first post of transit at no cost on part of the client. entry. We have availed system access to other government agencies How will the SCT address the problem of several weigh bridges? Who is responsible for the security of goods along the corridors? Partner States have agreed to have cargo weighed once in the country of transit or Whereas the Partner States provide destination. security, the responsibility of securing How are Revenue Authorities going to the goods lies with the customs clearing ensure that the networks are reliable? agent, the transporter and the owner. Partner states have upgraded their Have you considered that there will be networkin infrastructure with alternative loss of jobs? backups incase of failure of the main The SCT provides a wider market for jobs. service providers. If the shipping lines may delay to What happens in case of network provide the manifest, who takes that failures? extra cost? A contingency plan is in place to ensure An international best practice of A Single A Single Customs Customs Territory Territory is isa stagea stage in in • Goods• Goods are are moved moved under under a asingle single business continuity. submitting manifests prior to the arrival thethe full full attainment attainment of ofthe the Customs Customs Union Union regionalregional guarantee guarantee bond bond from from the the of the vessel already exists between the Who is responsible if the bonded achievableachievable through through removal removal of oftrade trade portport to todestination destination shippers and the Ports Authorities. cargo does not reach its intended restrictionsrestrictions includingincluding minimizationminimization • Goods• Goods in transit/transferin transit/transfer are are monitored monitored destination? of ofinternal internal border border controls controls on on goods goods byby electronic electronic cargo cargo tracking tracking system system movingmoving between between Partner Partner States. States. • Interconnected• Interconnected customs customs systems systems WhyWhy SCT? SCT? • Minimized• Minimized internal internal controls controls / checks. / checks. It Itis isabout about achieving achieving free free circulation circulation of of WhatWhat are are the the benefi benefi ts tsfrom from the the SCT? SCT? goodsgoods in inthe the Customs Customs Territory Territory in inorder order • Reduced• Reduced turnaroundturnaround timetime forfor to toreduce reduce the the cost cost of ofdoing doing business. business. A Publication of transporters.transporters. Uganda Revenue Authority WhatWhat are are the the features features of ofSCT? SCT? P.O. Box 7279 Kampala, Uganda • Reduced• Reduced clearance clearance time. time. • Goods• Goods are are cleared cleared at atthe the fi rstfi rst point point of of Telephone: 0417 443 312/ 443 150/ 444 602 Email: [email protected] • Reduced• Reduced the the cost cost of ofdoing doing business. business. entryentry http://ura.go.ug | Twitter@URAuganda | Facebook@URApage • Reduced• Reduced administrative administrative costs costs and and • One• One Customs Customs declaration declaration is ismade made at at URA TOLL FREE HELPLINE: 0800 117 000 regulatoryregulatory requirements. requirements. thethe destination destination country country • Reduced• Reduced the the risks risks associated associated with with non- non- • Taxes• Taxes are are paid paid at atthe the point point of of compliancecompliance on on the the transit transit of ofgoods; goods; destinationdestination when when goods goods are are still still at atthe the • Enhanced• Enhanced trade trade in inlocally locally produced produced DISCLAIMER: fi rstfi rstpoint point of ofentry entry goods.goods. This Information is strictly for purposes of guidance to our clientele and is subject to change on amendment of tax legislations & any other regulations that govern tax administration. FAQ’SFAQ’S ON ONSINGLE SINGLE CUSTOMS CUSTOMS TERRITORY TERRITORY Vol.Vol. 1 Issue 1 Issue 2 F/Y: 2 F/Y: 2016/17 2016/17