Frequently Questions

Prohibited Practices in Determining Customs Value

Article 8.2 of the WTO Agreement on customs Valuation and sub-paragraph 9 of the Fourth Schedule to the EAC CMA prohibit use of methods other than those provided in the agreement and the EAC Customs law. It is necessary to know the prohibited methods and adhere to the law.

How duties are computed?

According to the EAC CMA, value for import duty is the CIF value of the imported goods. Since imported goods are also subject to all applicable domestic taxes, it is necessary to know how to determine value for each tax.