Complaint

Complaint number
NTB-000-999  
NTB Type
2.3. Issues related to the rules of origin  
Complaint
Uganda denial of Market access on Fay Aluminium Foil and Fay Cling they have instead charged full CET to Kimfay Kenya manufactured products.
KRA conducted a verification visit to Kimfay premises as required under the EAC ROO 2015 to ascertain origin and certified in 2016. Since then the company has been exporting under EAC preferential Treatemnt until December 2020 where URA charged full CET and also charged infrastructure levy and excise duty despite the two products meeting the criteria for EAC rules of Origin 2015.

New imposed levies Fay Cling Film film Fay Aluminium Foil
Excise duty 10% 0
Infrastructure levy 1.50% 1.50%
Import duty 0 25%
Existing tax
VAT 18% 18
 
Status note
During the NMC it was noted that not all aluminium foil is denied preferential treatment in Uganda. The criteria cited to grant the Origin was contrary to Rule 6 of the EAC RoO 2015. Hence the denial of preferential treatment. KRA will take it up to engage the trader on the matter. Hence the issue is not an NTB and was RESOLVED  
Progress update note
 
Policy or regulatory NTB
No 
Location
Uganda: Busia (Border post)  
Reporting Country or Region
Kenya  
Country specific trade issue
No  
Date of incident
2020-12-01  
Status
Resolved  
Date of resolution
2021-03-23  
Product Description
Fay Aluminium Foil and Fay Cling  
Total value
0  
Date reported
2020-12-14 16:50  
Modified
2021-04-07 00:04