Importation/Clearance of Plant and Machinery.
Import duty remission to zero
Exemption from withholding tax and the VAT may be deferrable for VAT registered persons (see below).
In addition to requirements under (8), the beneficiary may also need to fulfil other conditions as under:
- On importation, lodge an application for VAT deferment on URA Form 230
- For a new applicant, write formally to Assistant Commissioner – Field Delivery (AC-FD)
- Importer should be VAT registered
- Importer should be filing returns and should attach last 3 copies (if applicable).
- Importer should have a Certificate of Incorporation
- Importer should have fulfilled all customs procedures.
- The customs verification account should be complete and original.
- Attach all required documents as explained above.
- The deferred VAT should be discharged after 30 days on Form 231 and a discharge note.
- If machinery is coming in parts, attach a copy of the assembly plan and schedule of importation
Customer Care Desk
Kampala Customs Business Center (CBC)
Uganda Revenue Authority