The clearance process at a glance
You do not need to become a customs expert to clear a business import in Uganda, but you do need to understand who does what. In 2026, the procedure has four main stages: arrange the import under your own TIN using an individual house bill, appoint a licensed clearing agent in the URA portal, submit the commercial invoice, house bill of lading and packing list so the declaration can be validated in ASYCUDA, and pay the assessed taxes directly at a bank against a generated Payment Registration Number (PRN). This article walks through the procedure. The full charge-by-charge math is covered separately in Uganda Import Landed Cost 2026: Every Charge, One Clear Total.
- Arrange shipping and confirm the individual house bill details under your TIN.
- Appoint a licensed clearing agent through the URA portal and accept the appointment.
- Provide the commercial invoice, house bill of lading and packing list to your agent.
- The agent captures, validates and assesses the ASYCUDA World declaration.
- You receive the PRN and pay the assessed taxes directly at the bank.
- Goods are released after any necessary verification or scanning.
Step 1: Clear under your own TIN with an individual house bill
URA now expects every importer to clear goods using their own TIN, not the consolidator's TIN. This is the individual house bill arrangement. A TIN — Tax Identification Number — is your business's unique tax identity in Uganda. You can still use a consolidator for shipping and transport. At the point of entry, the consolidator works with a clearing agent to generate an individual house bill for each importer, based on the information you provided. Accuracy is a legal obligation: submitting wrong information to the consolidator produces a wrong house bill and a wrong declaration, which can be treated as a customs offense.
Step 2: Appoint a licensed clearing agent, but keep payment in your hands
Under the East African Community Customs Management Act, the owner of the goods must use a licensed clearing agent. You appoint the agent in the URA portal, and the agent confirms or accepts the appointment. The agent then captures, validates and assesses the ASYCUDA World declaration — that is the customs IT system Uganda uses for self-declaration, assessment and payment. Here is the part many business owners miss: you, the importer, pay the assessed taxes directly at the bank against a generated Payment Registration Number (PRN). Never hand cash to the agent to pay on your behalf.
Step 3: Submit the right documents and let ASYCUDA assess
The documents URA requires for the individual house bill arrangement are straightforward: the commercial invoice, the house bill of lading and the packing list. The bill of lading is the transport document that proves the goods were received for shipment; the packing list details how the goods are packed, and the commercial invoice shows the value and the seller. Since September 2026, ASYCUDA also validates vehicle plate and container numbers under the Non-Intrusive Inspection upgrade, so make sure those details are accurate before submission. For products that require standards verification, UNBS clearance runs through its own portal — see UNBS E-Portal: Import clearance details for that procedure.
- Commercial invoice
- House bill of lading
- Packing list
- Supporting documentation for any exempt category you claim
Step 4: Understand the 2026 customs changes that affect your shipment
- Selected goods import duty
- 10% for one year, while the EAC CET 0% rate remains
- Sensitive goods
- 36%–60% duty on selected edible oils, butter, biscuits, sausages, prepared foods and household consumables
- Worn clothing and second-hand articles
- 30% environmental levy under the External Trade (Amendment) Act 2026
- Exempt goods
- Vaccines, medicines, medical supplies, pesticides, rodenticides, acaricides and insecticides are exempt from infrastructure levy and import declaration fee
In addition, Uganda has expanded the list of exempt importations that no longer need pre-clearance approval from the Office of the Commissioner Customs. Importers or agents can declare directly in ASYCUDA with supporting documentation, and the Customs Document Processing Centre (DPC) validates under the EACCMA 2004 as amended and the VAT Act Cap 349. If you are weighing the new infrastructure levy in your procurement math, the charge-by-charge breakdown is in Uganda's New Import Levy: How It Changes Your Procurement Math.
Keep tax payment in your own hands
Pay taxes directly at the bank against the PRN; keep the agent focused on declaration accuracy and validation. If an agent asks you to transfer the tax amount to them, treat that as a serious red flag and get independent advice.