Complaint

Complaint number
NTB-000-997  
NTB Type
1.7. Discriminatory or flawed government procurement policies  
Complaint
Uganda charges Kenya manufactured excise books VAT at 18%. The VAT is not levied on Uganda locally manufactured books. The discriminative VAT is in violation of Article III of GATT 1994, Article 75(6) of the Treaty establishing the EAC and Article 15 of the EAC Custom Union Protocol as it subjects Kenyan manufactured products to VAT charges not charged on same domestic products in Uganda.  
Progress update note
On 14 December 2020, the Focal Point , EAC Secretariat gave observations that most VAT Acts of Partner States provide for Exempt and Zero Rated Supplies under their specific schedules. VAT on locally manufactured items is normally paid at the point of sale while for imported ones is at the time of importation.
Uganda Focal Point is therefore requested to assist to establish application of VAT on exercise books.  
Policy or regulatory NTB
Yes 
Location
Uganda: Uganda VAT (Government institution)  
Reporting Country or Region
Kenya  
Country specific trade issue
No  
Date of incident
2018-07-01  
Status
In process  
Product Description
 
Total value
0  
Date reported
2020-12-10 13:27  
Modified
2020-12-15 14:03