URA does not tax what you paid
This surprises most first-time importers. URA does not calculate tax on your invoice or the auction price. It uses its own Used Motor Vehicle Valuation Database, which lists a value for each model and year, and converts it at a customs exchange rate URA sets itself.
So two people who paid very different prices for the same model and year will usually be charged the same tax. Our calculator uses the same valuation list, so its estimate starts from the right number.
The taxes charged
Each is worked out on the customs value, except VAT, which is charged on the customs value plus the import duty.
- Import duty
- Environmental levy, which depends on the age of the vehicle
- Infrastructure levy
- Withholding tax
- VAT, charged on the customs value plus import duty
- Import declaration fee
Age matters more than anything else
The environmental levy is the single biggest swing in the calculation, and it depends entirely on how old the vehicle is. Newer vehicles pay nothing. Older ones pay a substantial percentage of the customs value, and beyond a certain age a passenger vehicle cannot be imported into Uganda at all.
Because the rules and the rates change, the calculator on this site reads them from a single place that Kabex keeps current, and shows the date they took effect beside every result.
Excise duty
Excise duty is not charged on cars, so it is not part of the calculation.
Treat every estimate as an estimate
The final assessment is URA’s. Our calculator is here so you can plan, not so you can argue with a customs officer. Before you commit money, confirm the figure through URA’s own channels or ask us for a written quotation.