For Foreigners (investors and expatriates) coming into the country for the first time to work and/or reside, an exemption in the form of duty exemptions for personal and household effects and (1 motor vehicle previously owned for at least 12 months) is granted under the 5th Schedule Part B 5 (3) a, b & c.
In addition to requirements under (6), the beneficiary may also need to note that:
a. Notify Customs.
b. Items should have been in use of the person in the previous country of residence.
c. Items should be of a personal/household nature.
d. Item should be in reasonable quantities.
e. Proof that person is bona-fide changing residence.
f. Items must be imported into the country within three months of your first arrival in the country.
Customer Care Desk
Kampala Customs Business Center (CBC)
Uganda Revenue Authority