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Tariffs Overview

The Treaty for the Establishment of the East Africa Community provides in Article 75(7) that the Partner States shall finalize within four (4) years of the signing of the Treaty a Protocol on the Establishment of an EAC Customs Union.

According to the Treaty, a Customs Union shall be the entry point into the community. Pursuant to this provision, the Protocol for the Establishment of the EAC Customs Union was signed in 2004.

The Protocol on the Establishment of the EAC Customs Union declares in Article 10 that: The Partner States – Kenya, Uganda and Tanzania (and now with Rwanda and Burundi) shall abolish tariff and non – tariff barriers.

The establishment of the Customs Union shall be progressive in the course of a transition period of five (5) years from the coming into force of the Protocol.

Since the coming into force of the EAC Customs union protocol, the Partner States have eliminated all internal tariffs and applied a Common External Tariff (CET).