Non-Tariff Barriers

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