| Complaint number |
NTB Type
|
Date of incident |
Location |
Reporting country or region (additional) |
Status |
Actions |
|
NTB-000-987 |
8.7. Costly Road user charges /fees |
2020-09-26 |
Zambia: Kazungula Ferry |
Botswana |
In process |
View |
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Complaint:
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Zambia Road Transport and Safety Agency (RTSA)charges Botswana trucks 541 US Dollars per each entry into Zambia, while other SADC Countries are charged per distance. South Africa trucks are charged 110 US Dollars from Kazungula Ferry to Lusaka, Namibia trucks are charged a fixed 209 US Dollars per truck anywhere into Zambia. Zimbabwe and Tanzania pay a the same as South Africa.
Botswana trucks again have to pay RTSA K469 for identity cards per unit which becomes costly for Botswana truckers while other SADC Countries do not pay for identity cards. As Esmail Carriers (PTY) LTD we have 12 trucks that are crossing into Zambia and this has been going on for over 8 years. Per trip we spend more than P6765 per truck and per month the cumulative costs amount to more than P80 000.00 (RTSA charges). For identity cards is about P12 600.00 per month. Furthermore, Zambia has introduced new inland road tolls which we are paying in addition to existing charges.
This has become detrimental to our business as we lose more revenue on a daily basis. We currently request the Zambia government, Botswana government and SADC Secretariat to resolve this issue. |
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Progress:
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On 8th December 2020, Zambia Focal point reported that they were making follow up with the Road Transport and Safety Agency ( RTSA) and provide feedback as soon as possible. |
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NTB-001-092 |
2.6. Additional taxes and other charges |
2022-12-01 |
Uganda: Uganda Revenue Authority |
Egypt |
In process |
View |
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Complaint:
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Egypt has received a complaint from one of our exporters who also intends to invest in Uganda and establish a manufacturing plant of the products ( processed food products ) he is currently exporting to Uganda and the importing company is “ Afromarket King – Imports &Exports LTD” . The complaint is concerned with the imposition of high taxes and duties , in addition to top ups on exported goods by Egypt of processed food in specific the following HS codes including :
200990 210330
210320 210390
210390 210320
210690 210390
The incident of imposing high tax , duty values and top ups has been repeated on two separate occasions:
1- On Entry no. C116891: (latest incident )
A consignment of foodstuff (Ketchup and BBQ sauce HS codes : 2103200010; 2103900090) of a value of USD 5672.64 (five thousand six hundred seventy two dollars and sixty four cents ) was subjected to very high values of tax and duty of UGX 25,979,379 which was paid on 1/12/2022. However, before the goods were released a top up of UGX 18,508,223,57 was imposed ( still not paid ) .
This shipment has not enjoyed the COMESA preferential rates , despite the fact it is accompanied by a COMESA certificate .
2- ON ENTRY NUMBER C58313 AND C58340 : (earlier incident)
The first assessment for both the entries was for C 58313 amounting to 14,351,118 with a delivery terms F.O.B and C 58340 amounting to 9,272,169shs with a delivery term CIF , that is a total of 23,623,287shs. Despite the amount was too much the importing company paid off the tax( paid on 18/6/2022, it was also noted to him that this high valuation was a mistake made by the clearing agent according to the officer. It is worth mentioning that the total value of goods in both entries was USD 3982 (three thousand and nine hundred eighty two US dollars).
After clearing all dues, a top up of 38,755,713shs was imposed, delaying the release of the goods. Yet, the importing company paid the top up amount to release the goods on 2/7/2022.
The reasons given at the time for the top up:
i. Alternative values had to be used as the primary method of determining the customs value of imported goods.
ii. As stated by the officer, “the information availed to customs shows that we are first-time importer of the assorted goods from Egypt. The sales contract No: UG-001 of 10/03/2022 indicates payment terms of 60days from Bill of Lading date. They wondered how the supplier can allow such terms to a first time buyer without a letter of credit or a bank guarantee”. It is worth mentioning that the importing company has a manufacturing all these food stuff in Egypt.
Furthermore, despite the fact that the importer submitted a COMESA certificate to qualify for the COMESA rates he was informed that goods don’t qualify for COMESA since they are sensitive products being manufactured by the local communities.
Having reviewed the Circulation of Uganda’s current Sensitive List to COMESA Member STATES(attached), it is evident that none of those products are in the sensitive list except for nectar juices (HS code 200990) which are subject to the EAC common external tariff of 35%.
It is worth mentioning that on the two occasions of the above mentioned cases “ Afromarket King – Imports &Exports LTD” made an Appeal to the Assistant Commissioner Trade , Uganda Revenue Authority , Head Office. Yet, no reply was received to date.
In light of the above , Egypt respectfully requests that the Ministry of Trade ,Industry &Cooperatives acting as the Focal point of Uganda looks into the reasons of imposing such high taxes and duties in addition to top ups , in coordination with Uganda Revenue Authority . The imposition of such high taxes , duties and top ups have the effect of discouraging new Egyptian exporters and investors from accessing Uganda’s market.
Egypt is looking forward to the explanation and clarifications of the Ministry of Trade, Industry & Cooperatives , as soon as possible, with respect to the taxes , duties and top ups noting that the first case consignment Entry no. C116891 (latest incident ) is not released yet and pending the payment of the top-up which is unjustifiable in Egypt's view .
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Progress:
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1. During the consultations held during the 12th TWG on TBT-SPS- NTBs , Uganda and Egypt Focal Points agreed to organise a bilateral consultative meeting between the Focal Points , Revenue Authorities and affected companies on Tuesday 24th Januray 2023
2. A bilateral meeting between the two countries was held on 1st Feb. 2023 where it was observed that Uganda Revenue Revenue Authority had not granted preferential treatment to the goods in accordance with COMESA rules
and therefore charged the high duties . In that regard, the meeting agreed, among other things, that Uganda provides the sensitive list of products exempted from receiving preferential treatment by 3rd Feb. 2023 to establish if the affected products were on the sensitive list of products or not. Subsequently, the Secretariat uploaded onto the online system the following documents forwarded by Uganda to the Secretary General:
a. EAC CET 2017
b. Finance Act 2014 and
c. Uganda Finance Bill 2016
3. The Secretariat convened a stakeholders bilateral consultative meeting to take place on 22 August 2023. However the meeting could not take place because stakeholders from Uganda were not available.
4. During the 3rd meeting of the COMESA Regional NTBs Forum held on 20- 22 September 2023 , it was agreed that this NTB will be considered resolved subject to Uganda providing evidence in the online platform of the following : .
i. The sensitive list has been revised and goods from Egypt are granted COMESA preferencies ;
ii. URA is applying valuation for the goods in according to the WTO rules;
iii. The process to refund duties and other charges has commenced and the client was officially notified accordingly; and
iv. Uganda to share the revised sensitive list and also evidence on communication to client.
5. During the NTBs workshop 17th - 19th April 2024 in Nairobi, it was agreed that Uganda to upload sensitive list of products by 30th April 2024. Further, Uganda is requested to inform Egypt whether or not the refund to the Egyptian exporter has been paid by 30th April 2024.
6. During the 10th Meeting of the TTFSC held on 2 – 4 July 2025, the following updates were received:
i. Egypt requested Uganda to provide an update regarding the refund to the importer, however Uganda did not provide an update at the time.
ii. With regards to the updated Sensitive List, the Secretariat sent Uganda a reminder email to submit the updated list as per the decision by the 45th Meeting of the Council of Ministers. |
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NTB-001-203 |
2.6. Additional taxes and other charges
Policy/Regulatory |
2023-04-12 |
Malawi: Malawi Revenue Authority |
Zambia |
In process |
View |
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Complaint:
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Malawi Laundry & confectionary imports into Zambia are levied MK20,000 to MK25,000 per invoice, where
Zambian products going to Malawi are charged with 13-27% (MBS, Surcharge, Excise duty). |
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Progress:
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1. NFPs for the two countries to hold bilateral meeting by August 2024. This issue was also discussed during bilateral meeting held in Addis Ababa at the 4th NTBs Forum . Malawi to report progress from internal consultations.
2. During the 10th Meeting of the TTFSC held on 2 – 4 July 2025, Zambia requested Malawi to confirm if the export subsidies is still implemented. However, Malawi did not provide an update on the status of the NTB. |
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NTB-001-108 |
3. Technical barriers to trade (TBT)
B9: TBT Measures n.e.s. |
2023-05-02 |
Kenya: Kenya Bureau of Standards |
South Africa |
In process |
View |
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Complaint:
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A South African Exporter has reported that the Kenyan authorities have issued notification on new requirements for exporters and importers to record all trademarks in aid to protect intellectual properties and prevent importation of counterfeit goods into Kenya under the Anti-Counterfeit Act, No. 13 of 2008. This requirement, while it is , has cost implications to the Wine industry of South Africa who have to incur additional costs to enforce it. Further, it is not clear how it will work in practice or how it will be managed especially that applications are done on line and that the registration has 1 year validity, after which it has to be renewed annually.The cost to record is estimated at USD25 000 for the Brands exported to Kenya. The exporters also have the same products analyzed by ISO 17025 labs and pay USD265 per container to confirm full compliance.
The Exporter is of the view that whenever products are to be exported, are certified by SGS as to who the proprietors of the products are. The annual required registration would result in increased cost of the products. |
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NTB-001-028 |
2.3. Issues related to the rules of origin |
2021-09-07 |
South Africa: SARS |
Mauritius |
In process |
View |
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Complaint:
|
On 6 September 2021, the SADC Business Council convened an online Non Tariff Barrier Workshop with the private sector in Mauritius. In the meeting, participants indicated challenges in the application for SADC for export to South Africa. Mauritian exporters need to make a fresh application to customs each and every time they export to South Africa even if the manufacturing process remains the same and same materials are used. They need to resubmit all documents (raw material import documents, BOE, Stock movement statement etc) at each shipment. This is time consuming and complicates export procedures. It also put exporters at risk if they don’t get the certificate or it is delayed and the goods have already been produced.
Mauritian exporters request the region's policy makers to develop a longer certificate of origin that can be used repeatedly for similar shipments. And may be a yearly review/assessment by Customs for renewal |
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Progress:
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1. On 11 October 2021, Mauritius reported that:
The processing and submission of preferential certificates of origin are effected electronically and are issued on a consignment basis in compliance with SADC Protocol on Trade and Section 14(4) of the SADC Rules of Origin Regulations. Our national legislation is in line with the former. The proposal to develop a longer certificate of origin that can be used repeatedly for similar shipments should be addressed to the proper organ of SADC
2. On 20 October 2021, South Africa Focal Point provided following feedback from SARs:
a)There is nothing wrong with the requirements and this is what we are doing in our policy https://www.sars.gov.za/sc-ro-02-administration-of-trade-agreements-external-policy/
b)SARS require regular Traders to apply for an Origin Determination that is available under Section 49(8) of the Customs and Excise Act No. 91 of 1964 as amended. This is a best practice that can be included in the Proposed Amendments to Annex I that is being long in the making.
3. On 12 May 2022, South Africa Focal Point recommended that the NTB be considered resolved on the basis of above .
4.On 7 July 2023, Mauritius Focal Point reported that they were going to consult with the SADC Business Council whether this NTB could be considered as resolved. |
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NTB-001-118 |
8.7. Costly Road user charges /fees |
2023-05-16 |
Democratic Republic of the Congo: Mitaka, Lualaba province Democratic republic of Congo |
Namibia |
In process |
View |
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Complaint:
|
DRC authorities in Mutaka, Lualaba province are charging 100 United states dollars for scanning each commercial truck loaded with cargo.
Cumbersome barriers, lengthy procedures have caused unprecedented congestion of hundreds of trucks in Mutaka area.
Truck drivers no sanitation, no wellness facilities, power security. One truck driver died in his truck on the due to Kasumbalesa border. |
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Progress:
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1. On 22 May 2023, DRC Focal Point reported that the complaint had just been submitted to the competent service (Ministry of Foreign Trade) and that investigations would be undertaken as soon as possible for resolution. |
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NTB-001-029 |
2.3. Issues related to the rules of origin |
2021-09-07 |
South Africa: South Africa Revenue Services ( SARS) |
Mauritius |
In process |
View |
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Complaint:
|
On 6 September 2021, the SADC Business Council convened an online Non Tariff Barrier Workshop with the private sector in Mauritius. In the meeting, participants indicated challenges in the application for SADC for export to South Africa. Mauritian exporters need to make a fresh application to customs each and every time they export to South Africa even if the manufacturing process remains the same and same materials are used. They need to resubmit all documents (raw material import documents, BOE, Stock movement statement etc) at each shipment. This is time consuming and complicates export procedures. It also put exporters at risk if they don’t get the certificate or it is delayed and the goods have already been produced.
Mauritian exporters request the region's policy makers to develop a longer certificate of origin that can be used repeatedly for similar shipments. And may be a yearly review/assessment by Customs for renewal |
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Progress:
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1. On 12 May 2022, South Africa Focal Point provided the response by SARS below and recommended that the NTB be resolved on that basis:
a)There is nothing wrong with the requirements and this is what we are doing in our policy https://www.sars.gov.za/sc-ro-02-administration-of-trade-agreements-external-policy/
b)SARS require regular Traders to apply for an Origin Determination that is available under Section 49(8) of the Customs and Excise Act No. 91 of 1964 as amended. This is a best practice that can be included in the Proposed Amendments to Annex I that is being long in the making.
Therefore, this matter should be marked as resolved
2.On 7 July 2023, Mauritius Focal Point reported that they were going to consult with the SADC Business Council whether this NTB could be considered as resolved. |
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NTB-001-127 |
8.8. Issues related to transit |
2023-07-25 |
Mozambique: Beira Route |
Malawi |
In process |
View |
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Complaint:
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Professional Drivers Union in Malawi are concerned with reduced transit limit time to 21hrs by Mozambique - Initially the transit time was 72hrs. This change brings about healthy and safety concern to drivers. Drivers are concerned on road conditions, mechanical faults and time to rest on the road which makes it difficult to meet this newly set time limit. They opt for the 72hrs as it were because this time limit gave an allowance to delays encountered in transit and it was good for safe driving. |
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NTB-001-030 |
2.3. Issues related to the rules of origin |
2021-08-17 |
South Africa: SARS Customs |
Mauritius |
In process |
View |
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Complaint:
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On 6 September 2021, the SADC Business Council (SADC BC) convened an online Non Tariff Barrier Workshop with the private sector in Mauritius. In the meeting, participants indicated challenges with variances in alignment of HS codes between Mauritius and South Africa(RSA).
1. …For exports from Mauritius to RSA, where a SADC is applicable, an exporter can insert 10 HS CODES on one SADC certificate. This is because the SADC certificate has now become electronic while before it was manual.
2. When it was manual, if someone had a nice handwriting, the person could insert more than 10 HS CODES as long as it legible.
3. When importing from RSA, Mauritian importers receive SADC certificates with 1 HS CODE only. Meaning RSA issues SADC certificates with ONE Line HS code only.
4. Thus if a Mauritian exporter is sending 10 different items to RSA and SADC is applicable, only one SADC certificate will be issued by Mauritian Revenue Authourity CUSTOMS.
5. On the other hand, if a SOUTH AFRICAN exporter sends only 3 different items to Mauritius, and of course SADC is applicable, SARS will issue THREE sadc certificates.
6. IMPORTANT TO NOTE THAT: SADC certificates are payable at both ends. Meaning a local broker will charge an exporter when issuing a SADC certificate and SARS will charge a SOUTH AFRICAN exporter when issuing on their side.
If a Mauritian exporter has 18 ITEMS to be exported out of Mauritius and a SADC certificate is applicable, he/she will have to have TWO SADC certificates only WHILE on the other hand, if a Mauritian imports 18 ITEMS from RSA, he/she will have 18 SADC certificates with each certificate obtained at a cost which represents a huge amount for the one who pays for these certificates. |
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Progress:
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1. On 11 October 2021, Mauritius Focal Point reported that: HS Codes are harmonized at 6 digit level internationally. However, at national level, as from 7th digit onwards, each Customs administration under the SADC are using their nationally-defined HS Codes. With respect to paragraph 6, it is to be noted that the SADC Certificate of Origin are processed electronically for multiple items (up to 10 items per certificate) and are issued by the MRA Customs Department in hard copy, free of charge.
2. On 12 May 2022, South Africa Focal Point provided following feedback from SARS and recommended that the NTB be resolved on those basis :
a)There is nothing wrong with the requirements and this is what we are doing in our policy https://www.sars.gov.za/sc-ro-02-administration-of-trade-agreements-external-policy/
b)SARS require regular Traders to apply for an Origin Determination that is available under Section 49(8) of the Customs and Excise Act No. 91 of 1964 as amended. This is a best practice that can be included in the Proposed Amendments to Annex I that is being long in the making.
Therefore, this matter should be marked as resolved
3.On 7 July 2023, Mauritius Focal Point reported that they were going to consult with the SADC Business Council whether this NTB could be considered as resolved. |
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NTB-001-031 |
2.6. Additional taxes and other charges |
2021-06-30 |
Kenya: Kenya Revenue Authority |
Egypt |
In process |
View |
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Complaint:
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The Kenyan Government, through the Finance Act 2021, introduced a new Excise Duty on imported pasta of tariff 1902 whether cooked or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared, at
the rate of 20%. This Excise Duty is to be levied at the point of importation and is effective from 1st July 2021.
• Excise Duty is a tax imposed on goods and services manufactured in Kenya or imported into Kenya and specified in the first schedule of the Excise Duty Act (2015). This is usually considered on luxury products such as Alcohol, Fuel, Chocolates, Airtime, etc…
• Excise Duty is different from Customs Duty (imposition of tax on imports to protect local industries) Imposition of this new Excise Duty came as a surprise to us since it was not part of the Finance Bill 2021 that had been tabled before the Kenyan Parliament and was only introduced as a new amendment to the Bill on 24 June 2021 at the second reading stage, in Parliament.
• The Kenyan Constitution as well as the Public Finance Management Act requires that the Kenyan Government to call for public participation on the Finance Bill before amendment of tax laws through the enactment of the Finance Act. Unfortunately, this was not done in this case since the amendment introducing the Excise Duty was done way after public participation on the Bill had taken place. |
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Progress:
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1. On 8th August 2023, Kenya Focal Point reported that the finance bill of 2023 undergone through the public participation and through the Parliament and that Excise duty on Pasta is not discriminatory as per section 43 (iv) that underwent through parliament process and public participation process.
2. During the 3rd Meeting of the NTBs Forum, Egypt reported that the excise duty on pasta , although it was not applied indiscriminately, affected trade as the rate was very high . The meeting therefore agreed that the NTB be reinstated . Kenya responded that duty on pasta is not discriminatory therefore resolved in the system . Kenya to submit proof that excise duty is imposed on both locally and imported goods. It was agreed that Kenya to arrange bilateral meeting with Egypt to address the issues raised by Egypt.
3. During the NTBs workshop 17th - 19th April 2024, the two countries agreed to hold a bilateral meeting on this issue. Egypt has formally submitted a Note Verbal to the Kenya NFPs. The Note Verbal has since been submitted to higher authority as the NTBs involves a policy issue and requires long-term for its resolution.
4. Following the agreement by the Member States to conduct national consultations and explore the the opportunity for the inclusion of the NTB on the Joint Trade Committee (JTC) agenda, the Secretariat to facilitate a bilateral meeting between the two Member States to provide updates on the NTB by October 2025. |
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NTB-001-070 |
1.7. Discriminatory or flawed government procurement policies |
2022-06-30 |
Tanzania: Namanga |
Kenya |
In process |
View |
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Complaint:
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URT charging Kenya an import discriminatory Excise Duty introduced vide URT Finance Act 2022. Additionally, some consignments are discriminatively subjected to Tsh.1000/kg not anywhere in the URT Finance Act 2022. The same excise duty is not applicable to the same or like products produced in URT hence creating unfair competition between the Partners States Originating products.
This violates the EAC Treaty Article 75(6) and Article 15 of the EAC Common Market Protocol on the establishment of the East African Community Customs Union where Partner States undertook to refrain from enacting legislation or applying administrative measures which directly or indirectly discriminate against the same or like products of other Partner States.
Section 2 of the East African Community Customs Management Act, 2004 defines import as to bring or cause to be brought into the Partner States from a foreign country, and export as to take or cause to be taken out of Partner States. Accordingly, Article 8 of the Treaty for Establishment of East African Community, EAC Community Laws take precedence over similar national laws on matters pertaining to the implementation of the Treaty |
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Progress:
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1. During the Regional NTBs Forum,URT informed the meeting that the complaint is not an NTB but a charge of equivalent effect which is like what is in the Kenya’s Finance Act of 2022. This is a result of non-harmonization of domestic taxes in the Region. The Republic of Kenya informed the meeting that the Kenya Finance Act is not discriminatory and hence the Charge on Confectionary Sugar by URT is an NTB and should be resolved by abolishing the discriminative fees. The Trade Committee meeting recommends that the process of harmonizing the fees, levies and charges should be fast tracked. During the 41st SCTIFI meeting Kenya observed that confectionary products from Kenya should not be treated differently from confectionery products produced in Tanzania. At the 41st SCTIFI meeting, the Republic of Kenya observed that NTB-001-070: “URT discriminatory charges of import TSh.700 and unfounded charges of Tsh.1000 to Kenya confectionary, sugar and sugar products.” The EAC TBP submissions has referred to the excise duty as fees and subsequently recommended the process of harmonizing the Fees, levies and charges should be fast tracked. Kenya’s submission is that the description of the charges as fees is erroneous. The charge is an excise duty as contained in the United Republic of Tanzania Finance Act of 2022 and the custom entry presented as evidence. This measure is therefore disciplined under Article 15 of the Protocol establishing the EAC Custom Union and not subject to the process of harmonization of fees, levies and charges. The excise duty discriminates transfers of confectionary, sugar and sugar products from Kenya which are levied Tshs 700 per kilogram against locally produced like-products which are levied Tshs 500 per kilogram. This measure is a violation of Article 15 on National Treatment which prohibits Partner States from imposing, directly or indirectly, on the products of other Partner States any internal taxation of any kind in excess of that imposed, directly or indirectly, on similar domestic products In addition, in the custom entry presented as evidence, the Kenya exporter has been charged an excise duty of Tshs 1,000 per kilogram which is not justified by the existing Tanzania excise law (Tshs 700). Kenya therefore requested the United Republic of Tanzania to accord Kenyan transfers of confectionaries and sugar products the same treatment as accorded to similar domestic products at Tshs. 500.
2. During the 42nd SCTIFI, the Republic of Kenya informed the meeting that Kenya exporters were charged an excise duty of Tshs 1,000 per kilogram which is not justified by the existing Tanzania excise law (Tshs 700). Kenya, therefore, requested the United Republic of Tanzania to accord Kenyan transfers of confectionaries and sugar products the same treatment as accorded to similar domestic products at Tshs. 500.
The United Republic of Tanzania informed the meeting that there was an error in the Law that had since been reviewed through a Government Notice number 478(1) of 4th July 2022. The meeting noted that in the reviewed Law, locals are charged NIL while exports are charged 1,000 Tshs. URT to consult on the application of the new law and revert.
3.During the 35th RMC URT informed that the NTB will be resolved in accordance with the SCTIFI Directive on harmonization of domestic taxes, especially excise duties.
On the other hand, Kenya informed as follows:
(a) Goods produced within the EAC should be considered local and therefore, not treated as imports.
(b) Partner States align their internal Acts to define imports and exports in accordance with EAC CMP
4.The 36th RMC that took place from 1st - 4th May 2024 was informed that the NTB is being addressed under the Bilateral engagements where the two Partner States agreed to the harmonisation of all discriminatory taxes, conditions, levies, fees, and charges related to imports/exports for holistic consideration by 30th June 2024. |
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NTB-001-072 |
Misclassification of Product and subsequent wrongful incursion of tax (Sugar tax) |
2021-09-21 |
Mauritius: Mauritius Revenue Authority and customs, upon clearing consignmnet |
South Africa |
In process |
View |
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Complaint:
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Misclassfication of Sweetened Condensed MILk as a beverage.
Misuse of tariff code - where others use 0402.99.90 MRA uses 0402.99.10. Furthermore;
Post the 2020 budget, we were made to understand by the Mauritius Chamber of Commerce and Industry that sweetened condensed milk (SCM) doesn’t attract sugar tax. Thus, we wrote to the Director of Excise duty to seek clarifications on the application of sugar tax.
The director requested us to apply for a ruling without giving any further explanations.
We filled in the ‘Request for ruling on H.S Classifications of goods’ form in Dec. 2020 and submitted all relevant technical documents requested on the form and a sample of SCM to MRA.
However, we didn’t hear from MRA since there was a lockdown in March. We have cleared 3 consignments of SCM in March, June and July without paying the sugar tax and only received the MRA - Customs Declaration Form in August while clearing SCM consignments, and we were asked to pay for the sugar tax.
We took cognizance of the ruling only in August and this is when we started the objection process.
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Progress:
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1. On 24 August 2022, Mauritius Focal Point reported that the Customs Dept of Mauritius is looking into the matter and will submit a report as soon as possible.
2. Mauritius Customs reported that : Under the Customs Act whenever a person is dissatisfied with a ruling may object to the ruling.in this case, an objection has been made on 27.09.2021.The objection is being dealt with independently by the objection directorate. An update has been requested from them.
3. On 30th August 2022, Mauritius provided further update that:
The Objection Directorate has maintained the tariff classification under HS Code 0402.99.10 as provided by the Mauritius Revenue Authority Customs Department and the objection was disallowed. A Notice of Determination was issued to this effect on 15/11/2021.Applicant (Nestlé’s Products (Mauritius) Ltd ) made representations to the Assessment Revenue Committee (ARC) on 10/12/2021.The case was called Pro Forma before the ARC on 01/07/2022. Hearing by ARC on this case is still awaited. An update will be provided upon availability.
4.On 7 July 2023, Mauritius Focal Point reported that the case was still before the Assessment Review Committee (ARC). |
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Products:
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0402.99.90: --- Other |
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NTB-001-128 |
2.4. Import licensing |
2023-06-23 |
Zimbabwe: Johannesburg/Pretoria |
South Africa |
In process |
View |
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Complaint:
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Reference is made to a resolved complaint with number NTB-000-966, which pertained to a problem with import licensing requirements into Zimbabwe.
The complainant was a Zambian exporter of yeast that was experiencing challenges in obtaining import permits from the Authorities in Zimbabwe, which permits were not issued when requested. This complaint is similar to the problem experienced by Rymco (Pty) Ltd, trading as Anchor Yeast, being hindered in exporting yeast from South Africa to Zimbabwe.
The date of resolution is indicated as 06 April 2023. A status note pertaining to the complaint reads as follows: “During the COMESA Regional Capacity Building Workshop for NMCs and National Focal Points held from 3 to 6 April 2023, Zimbabwe Focal Points reported that import permits were no longer required as the products have been placed on open general import license. This NTB was therefore resolved.”
South Africa requests confirmation on whether the lifting of the import licensing requirement on yeast also applies to SADC countries, specifically South Africa. |
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NTB-001-080 |
2.2. Arbitrary customs classification |
2022-09-07 |
Zimbabwe: Chirundu |
Zimbabwe |
In process |
View |
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Complaint:
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Simplified Trade Regime system no longer viable most traders preferring to use trucks instead of declaring using STR system, when declarations are done values are being lifted despite invoices produced , revaluation is done by the Supervisors making it difficult and most challenging for traders to use the system , and this is causing traders to use clearing agents .only a few with small quantities using STR with buses, traders are now preferring to use Commercial clearance instead of STR, giving a negative impact to why STR was put in place, there is need for orientation to Officer coming from Inland to the borders so that they understand how STR system operates.
Prior to covid pandemic traders used to use some small trucks with consolidated goods and declarations would be made as to the individual trader's quantities in a truck at the point of exit. During covid pandemic Customs gave a ruling that all goods to be cleared through the agents to reduce human interface, after the pandemic and all the lockdowns and restrictions CUSTOMS no longer want traders to consolidation system in transportation of goods saying its now a broken consignment. this arbitrary declaration is a trade restriction and a barrier TO TRADE |
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Progress:
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1. The NTB Unit brought this NTB to the attention of the Zimbabwe Focal Point to undertake internal consultations. A response is still being awaited.
2. During the 3rd meeting of the COMESA NTBs Forum held on 20- 22 September 2023 , Zimbabwe reported that the STR regime is fully functional at the Chirundu border post. The meeting requested Zimbabwe to provide feedback on the overvaluation of the goods under STR regime.
3. During the NTBs workshop 17th - 19th April 2024, NFPs for the two countries agreed to hold a virtual bilateral meeting in April to discuss NTBs affecting both counties and this issue will form part of the Agenda as it affects Zambia’s trade.
4. During the 10th Meeting of the TTFSC held on 2 - 4 July 2025, Zimbabwe updated the meeting that national consultations and engagements with Zambia towards the resolution of the outstanding NTBs were ongoing.
Zambia confirmed the engagement with Zimbabwe and the Secretariat will be updated on the outcomes from the consultations. |
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NTB-001-153 |
2.3. Issues related to the rules of origin |
2024-01-26 |
Zambia: ZAMBIA REVENUE AUTHORITY |
Tanzania |
In process |
View |
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Complaint:
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The ZB Card company shipped a shipment to Zambia at the end of January which is subject to the original SADC laws. When you arrived at ZRA, they refused to allow it, claiming that the HS Code is incorrect, so they ordered ZB Card to change it. ZB Card did that but ZRA has rejected the CoO claiming that it is not authentic. We have contacted TCCIA so that they can confirm its authenticity and TCCIA has done so but since 10/02/2024 there has been no success |
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NTB-001-095 |
2.6. Additional taxes and other charges |
2022-11-29 |
Zambia: Mwami |
Malawi |
In process |
View |
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Complaint:
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Exporters from Malawi are being charged for any transit goods at Mwami border by Chipata City Council in Zambia. The fees and charges for various commodities have been posted at Mwami border. |
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Progress:
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1. During the COMESA Regional Capacity Building workshop for National Focal Points held on 3-6 April 2023 it was agreed that Zambia should engage its Ministry of Local Government and provide an update in the online system by 16 April 2023.
2. Subsequently, during a bilateral meeting between the Government of the Republic of Malawi and the Government of the Republic of Zambia on the STR which was held in Chipata on 13-14 April 2023, it was agreed that Zambia should verify if indeed the Chipata Council had stopped collecting the fees and provide feedback to Malawi and COMESA Secretariat BY 30 April 2023.
3. During the 3rd meeting of the COMESA Regional NTBs Forum , it was agreed that :
i) Zambia will provide feedback on the outcome of their internal consultations in the online system by 30th October 2023; and
ii) Both agreed that this NTBs be resolved by 31st December 2023.
4. On 25th September 2023, Zambia Focal Point reported that the matter was escalated to higher structures with the aim of having it resolved. The would continue providing updates on new developments with respect to progress made on the matter.
5. During the capacity building workshop held on 17- 19 April 2024, Zambia Focal Point reported that the fees had been lifted through a directive issued by the Ministry of Local Government. However , Malawi Focal point advised that the Malawi traders were still being charged the fees. The workshop was informed that the counterpart Municipality in Malawi was planning to introduce a retaliatory fees for Zambian traders bringing goods into Malawi. Zambia Focal Point was requested to upload the relevant Statutory Instrument or Directive to assist with implementation at the border.
6. During an NTBs consultative Meeting with the Secretariat on 9th April 2024, Zambia stated that the Ministry of Local Government and Development has since instructed local authorities to desist from charging those fees as they were hindering the free flow of trade.
7. During an NTBs workshop on 17th - 19th April 2024, Malawi NFP reported that their traders are still charged by the Chipata local government which has resulted in Malawi’s retaliation. Malawi is now also charging Zambian traders. Meanwhile, Zambia NFP agreed to make a follow-up on the issue and post a feedback on the system.
8. On 9th April 2025, Malawi NFP confirmed that their traders were still paying charges to the Chipata municipality
9. During the 10th Meeting of the TTFSC held on 2 – 4 July 2025, Zambia requested Malawi to confirm if the traders are still subjected to the charges and fees as payable to the Chipata Municipality. However, Malawi did not provide an update on the status of the NTB at that time.
10. On 14 August 2025, Zambia Focal Point reported that Zambia's National Trade Facilitation Committee set up a Committee to review levies being imposed by Local Authorities. The committee is therefore expected to submit a report on the same in the month of September, 2025.
The Ministry was in touch with Ministry of Local Government to obtain the instrument/instruction issued for uploading onto the system
11.During the Bilateral Meeting between Zambia and Malawi on the Simplified Trade Regime (STR), held from 18th to 20th November 2025, the Zambian delegation reported that, through the implementation of the Coordinated Border Management (CBM) system, the number of border agencies operating at Zambian borders has been reduced to six. As a result of this restructuring, local councils no longer conduct operations at the border and have delegated their fee-collection functions to the Zambia Revenue Authority (ZRA). The councils were accordingly instructed to suspend all fees on products. At present, the only fee that ZRA collects on behalf of the councils is the motor vehicle fee applicable to commercial clients. In contrast, it was noted that Malawian councils continue to collect fees on products at their borders |
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NTB-001-120 |
7.5. Lengthy procedures |
2023-06-12 |
Democratic Republic of the Congo: |
Zambia |
In process |
View |
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Complaint:
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SADC Truck drivers at all Borders with DRC are experiencing cumbersome payment procedures for the scanner costing $100 and forced parking costing $30 which has led to congestion (long queues) subjecting drivers to as; no sanitation, delayment on average by 8 days and serious security concerns; and Delayed document processing by mining houses i.e. It takes an average of 14 - 30 days to be cleared after loading. |
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Progress:
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1. On 19th June 2023, the Focal Point for DRC advised that the matter will be submitted to the competent authorities in order to find an appropriate solution.
2. COMESA Secretariat facilitated a trilateral meeting held on 21 August between DRC, Malawi and Zambia during which DRC informed the meeting that the scanner and parking fees would be reviewed with the aim to get them scrapped off. DRC would also look into the lengthy and costly processing of documentation by mining houses with a view to improve the processes .
4. Following this meeting the Secretariat wrote to DRC requesting progress on feedback regarding implementation of the agreed actions to resolve the issues raised .
3. During the 3rd meeting of the COMESA NTBs forum held on 20- 22 September 2023 , Zambia reported that DRC had scrapped the scanner fees however , the scrapping of fees for scanner charges could only be considered resolved upon receipt of documentary evidence (Letter from DRC). Zambia reported that they were waiting for official communication from DRC confirming suspension of scanner charges.
4. In May 2025, Malawi updated that they convened a meeting with the cross-border truck drivers and confirmed that the drivers were still experiencing challenges in DRC borders.
5. During the 10th Meeting of the TTFSC held on 2 – 4 July 2025 the following updates were received:
i. DRC informed the meeting that there was no information on the current status of the reported NTB and requested the affected Member States to provide the information if their traders are still experiencing challenges.
ii. DRC, Malawi and Zambia to update information in the Online System on the status of the NTB. |
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NTB-001-156 |
8.7. Costly Road user charges /fees |
2024-03-09 |
Rwanda: Rusumo |
Tanzania |
In process |
View |
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Complaint:
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Republic of Rwanda is charging USD 270 from Rusumo border to Kigali which is equivalent to USD 80.83 per 100KM, while Tanzania is charging USD 10 per 100KM.This is against the agreed principle of distance x weight for transit vehicle. |
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Progress:
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1. On 29 April 2024, Rwanda Focal Point reported that : 'Considering the financial implication of these rates, Rwanda was still reviewing this proposal pending the finalization of the EAC study on harmonization of RUC. However, Rwanda will engage URT bilaterally to discuss how to resolve this outstanding issue.
2.The 36th RMC was informed that the charge amounts to 70 USD and is also affecting the Republic of Kenya. The RMC also noted that it is an obligation of the Government to offer security in the Country and it should not be at the expense of the traders. RSS should stop collecting this fee which is not in the RSS Laws and do not attach it to the process of the RTF on the fees, levies and charges.
3.The 46th Council considered the NTB and gave the following directives:
(a) directed Partner States applying COMESA harmonized rates between themselves to continue doing so (EAC/CM 46 / Directive 17);
(b) directed Partner States to retain status quo with respect to the Road User Charges (EAC/CM 46 / Directive 18); and
(c) direct the Secretariat to prioritize and expedite undertaking the study on harmonization of EAC Road User Charges within six months and report to the 47th Council. (EAC/CM 46 / Directive 19) |
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NTB-001-125 |
2.8. Lengthy and costly customs clearance procedures |
2023-06-01 |
Democratic Republic of the Congo: |
Malawi |
In process |
View |
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Complaint:
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Cross Border truck drivers from Malawi, Zambia and other COMESA Member States face cumbersome procedures of clearing goods and other transit issues at the relevant border post in the Democratic Republic of Congo (DRC). In particular the following is reported:
1. Scanner at Mutaka- Cumbersome payment procedures for the scanner ($100) and forced parking ($30) which has led to congestion for the drivers as well as serious security concerns.
2. Unnecessary stoppages along Kasumbalesa-Kolwezi Corridor causing massive delays.
3. Delayed document processing by Mining houses.
4. Unfair treatment of drivers in an event of accidents, sickness and death. |
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Progress:
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1. On 19th June 2023, the Focal Point for DRC advised that the matter will be submitted to the competent authorities in order to find an appropriate solution.
2. COMESA Secretariat facilitated a trilateral meeting held on 21 August between DRC, Malawi and Zambia during which DRC informed the meeting that the scanner and parking fees would be reviewed with the aim to get them scrapped off. DRC would also look into the lengthy and costly processing of documentation by mining houses with a view to improve the processes .
4. Following this meeting the Secretariat wrote to DRC requesting progress on feedback regarding implementation of the agreed actions to resolve the issues raised .
3. During the 3rd meeting of the COMESA NTBs forum held on 20- 22 September 2023 , Malawi reported that stakeholders were still experiencing the challenges but conformed that DRC had scrapped the scanner fees however , the scrapping of fees for scanner charges could only be considered resolved upon receipt of documentary evidence (Letter from DRC).
4. d) During the NTBs workshop 17th - 19th April 2024, DRC Focal Point confirmed that the scanner and parking charges have been lifted. However, Malawi NFP reported that their truck drivers are still paying for these services and the NTBs has not been resolved.
5. During the 10th Meeting of the TTFSC held on 2 – 4 July 2025, the following update was received:
i. DRC informed the meeting that there was no information on the current status of the reported NTB and requested the affected Member States to provide information if their traders are still experiencing challenges.
ii. DRC, Malawi and Zambia to update the status of the NTB on the Online System. |
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NTB-001-134 |
2.6. Additional taxes and other charges |
2023-05-08 |
Kenya: |
Egypt |
In process |
View |
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Complaint:
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The Middle East Glass Manufacturing Company and its subsidiaries: 1) Misr Glass Manufacturing and 2) Middle East Glass Containers in Sadat. Being largest glass container manufacturer in the Middle East & North/East African region located in Egypt. The company has maintained strong business relation with Republic of Kenya over the last decade(s) being key glass supplier for more than 12 years to most of big manufacturing companies (some of them are big multinational companies) with superior track record of commitments in terms of quality standards and satisfying customer demands, continuity of supply, meeting their expectations and needs of glass container.
Egypt is member state of COMESA trade agreement (Common Market for Eastern and Southern Africa), which support enhancing the relation and volume of trade between the company and Kenyan customers. Below table shows the amounts that has been exported to Kenya in the last 5 years:
2019 = US$ 10,325,336
2020 = US$ 10, 929, 362
2021 = US$ 8, 122, 525
2022 = US$ 8, 848, 972
2023 = US$ 7,322,062
Starting March 2020, Kenya has applied Extra Excise of 25% on all imported glass bottles (excluding pharmaceutical glass bottles) – copy attached - which limit the advantage given to all COMESA countries. This law has been already appealed by other glass container manufacturer in Tanzania and they successfully were able to remove it.
In addition, Starting September 2023, Excise duty applied on imported glass bottles has been increased to be 35% instead of 25% with no clear reason or justification. This additional duty applies by the Finance Act No. 4 of 2023 – copy attached - has prevented Middle East Glass from its fair competition against other glass manufacturers in the region and also against the agreement of COMESA.
We believe the main reason behind all these amendments is to support the local producer Milly Glass Works Ltd. Address: Liwatoni Road, Mvita, Road, Mombasa, Kenya, Near the Mombasa Yacht Club.
Hence, we seek support to waive all the glass exported from Egypt to Kenya from implementation of the excessive Excise Duties similar to the case of Tanzania case. |
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Progress:
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1. During the NTBs workshop 17th - 19th April 2024, Egypt reported that the legislation is still providing a barrier to Egypt exports to Kenya. The two countries agreed that this issue will form part of the agenda for the proposed bilateral meeting by 28th June 2024.
2. On 28 August 2024, Egypt requested the Secretariat to facilitate a bilateral meeting between themselves and Kenya regarding this NTB. After the Secretariat initiated the bilateral meeting, on 3 September 2024, Kenya agreed to hold the bilateral meeting, following a stakeholder consultative meeting held on the same day.
3. Following the agreement by the Member States to conduct national consultations and explore the the opportunity for the inclusion of the NTB on the Joint Trade Committee (JTC) agenda, the Secretariat to facilitate a bilateral meeting between the two Member States to provide updates on the NTB by October 2025. |
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