Japan used cars are popular in Uganda as in other African developing countries because of their quality, technology, low mileage, durability and cheaper prices. The cars imported from Japan may be used or new and are liable to some rules and regulations to manage the import process. However there are no age restrictions on the import of used cars and Right hand drive and Left hand drive both type of vehicles are permitted in Uganda.
Uganda National Bureau of Standards (UNBS) has appointed JEVIC to conduct a compulsory inspection Road Worthiness Inspection (RWI) for the used cars to ensure that it meets certain standards. JEVIC is a strict used vehicle safety inspection test which ensures that the vehicle being imported has certain important things as genuine mileage, has no damage to the chassis, all lights are working, no major rust, has tyres that are safe enough to drive , has good working brakes and the constant velocity joints are not worn out. The car must not be harmful to the environment; it should not be emitting any toxic gases due to malfunctioning of engine and rusted parts.
Uganda being a land locked country, surrounded from all the sides by land has no port of its own, thus to import a Japan used car to Uganda either the port of Mombasa in Kenya or Dar-Es-Salaam in Tanzania can be used, both being equal in terms of cost related to import of the vehicle. The Japanese used car importer must follow the procedures personally or can use an agent for clearance. Other than JEVIC inspection which verifies the car to be perfectly suitable, there are documents and payments which are needed at the time of clearance. The road worthiness inspection is required because there is no age limit on the cars imported and it is conducted to prevent entry of un-roadwothy vehicles into the country which is threat to the life of citizens and a great threat to the environment.
The Custom duty value in Uganda is determined in accordance with The General Agreement on Trade and Tariffs (G.A.T.T) valuation method.
Taxation or tariffs on importing used vehicles in Uganda are as follows:
Import Duty: – 15% of dutiable value
VAT: -17% of VAT value
Import commission: – 2% of Dutiable Value
Withholding Tax: – 4% of Dutiable Value
There is an excise duty of 10% on selected cases. There is also duty remission on some commercial vehicles.
Documents which are required at the time of clearing the used cars at the ports are as follow:
1 – Original Bills of Lading
2 – Two clear negotiable Original Bills of Lading.
3 – Work Permit (copy)
4 – Immigration Permit
5 – Certificate of Residence Change
6 – Attestation reservation de cale
7 – The consignee’s original passport
8 – An invoice or valuation for the vehicle
9 – The original logbook of the vehicle or the original export documents from the country of origin
10 – Inventory in triplicate, English, detailed, valued, signed and dated by the customer
11 – Electrical powered items should be shown with serial numbers
12 – A Tax Identification Number, will be issued and obtained for the consignee by the consignee local employer in Uganda
Note: It is a must to be registered with Tanzania Revenue Authority and have your Tax Identification Number (TIN) before clearing the car into Tanzania Customs Regulations.