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Internal Tariffs

The removal of internal tariffs under the EAC Customs Union has created an enabling business environment through increased trade and enhancement of market access within the region.

Since coming into force of the Protocol, goods to and from the Republic of Uganda and the United Republic of Tanzania were duty free; and goods from the Republic of Uganda and the United Republic of Tanzania into the Republic of Kenya were also duty free.

Goods from the Republic of Kenya into the Republic of Uganda and the United Republic of Tanzania categorized as Category A were eligible for immediate duty free treatment; and Category B goods were eligible for gradual tariff reduction from maximum 25% (Tanzania) and 10% (Uganda) during the first year with a phase out tariff reduction period of five (5) years for all products to 0%.

Below are tables showing the then applicable rates at the inception of East African Customs Union and the reduction over the five year transition period the expired in January 2010.

Uganda's offer to Kenya
 

Jan 2005

Jan 2006

Jan 2007

Jan 2008

Jan 2009

Jan 2010

10%

8%

6%

4%

2%

0%

 

 Tanzania's offer to Kenya 

Tariff Lines

(No of items)

Jan 2005

Jan 2006

Jan 2007

Jan 2008

Jan 2009

Jan 2010

Applicable Rates

146

25%

20%

15%

10%

5%

0%

11

15%

12%

9%

6%

3%

0%

20

10%

8%

6%

4%

2%

0%

516

5%

4%

3%

2%

1%

0%

112

3%

2%

1%

0%

0%

0%

54

2%

1%

0%

0%

0%

0%

859

 

Uganda offered Kenya a one band tariff on Kenyan goods imported into Uganda.

The tariff reduced gradually by 2% every year. At the inception of the EAC Customs Union, the highest rate was 10% duty on Kenyan goods imported into Uganda. by January 2010, this had reduced to 0%.

Tanzania's offer to Kenya at the inception of the EAC Customs Union was a 6 band tariff pegged at a high of 25% and a low of 2%. Today, 2015, the rates have gradually reduced to 0%