English
FrançaisComplaint
- Complaint number
- NTB-001-114
- NTB Type
- 1.7. Discriminatory or flawed government procurement policies
- Complaint
-
Uganda charging VAT of 18% on exercise books from Kenya while Uganda manufacturers of the exercise books are VAT exempt as per the provisions in the Uganda VAT Act. Uganda not exempting VAT on Kenya exercise books is disadvantaging Kenya exercise books as it makes it uncompetitive compared to local manufacturers.
Complete evidence provided Entry no C17644 Ref. 20222094001751.
We request Uganda to grant exemption of VAT on Kenya exercise books as provided in the Act.
Uganda should stop discrimination of Kenya exercise books as this is a re-occuring NTB, it was resolved and now it is back. - Status note
- The 43rd Sectoral Council on Trade Industry Finance and Investment of February 2024 decided that NTB-001-114 on exercise books between the Republic of Uganda and Kenya was resolved through the amended VAT Act of 2022 (EAC / SCTIFI / 43 / 2024 / Decision 10 )
- Progress update note
-
1. The 42nd SCTIFI noted that the NTB is reoccurring. But also noted that the evidence provided does not have an entry number. Kenya to provide an entry number to facilitate Uganda to resolve the issue.
2.The Republic of Uganda reported that the NTB-001-114 on exercise books was resolved by the amended Finance Act on VAT of 2022. Evidence of the amended Finance Act was provided and received during the Senior Officials Session.
The Republic of Kenya however logged a new entry and is awaiting response from Uganda to confirm that the NTB has been resolved.
The two Partner States met and looked at the entries submitted by the Republic of Kenya as evidence. The Republic of Uganda also submitted entries made by the Republic of Kenya where no VAT was charged. It was established that the agent used a wrong 405 Additional Procedure Code (APC) instead of 478 which is applicable for exemption of VAT. Hence there was no NTB identified, but human error by the respective agent.
The 43rd Sectoral Council on Trade Industry Finance and Investment of February 2024 decided that NTB-001-114 on exercise books between the Republic of Uganda and Kenya was resolved through the amended VAT Act of 2022 (EAC / SCTIFI / 43 / 2024 / Decision 10 ) - Policy or regulatory NTB
- No
- Location
- Uganda: URA (Government institution)
- Reporting Country or Region
- Kenya
- Country specific trade issue
- No
- Date of incident
- 2023-02-01
- Status
- Resolved
- Date of resolution
- 2024-03-09
- Product Description
-
Exercise books
URA/ASYCUDAWorld
Marks & no
of
Number and
MOMBASA PORT
KEMBA
KENAFRIC MANUFACTURING LTD
PO BOX 39303-00623
NAIROBI-KENYA
1000096670
GLORRE INTERNATIONAL LIMITED
KAMPALA NAKAWA DIVISION NAKAWA DIVISION
NAKAWAMIWANDA INDUSTRIAL AREA
5 TH STREET NR.MADHWANI WAREHOUSES
96-98 96-98 KAMPALA
1000091630
LINCOLN LOGISTICS LIMITED
24360 KAMPALA
35 COFFEE HOUSE
C 17644 11/05/2022
IM 4
1 1
1 1,150 2022 2094001751
ROAD KE no
1
1
1
23,091,173
0
0
23,091,173
0.00
0.00
18.00
128,284,297
128,284,297
128,284,296
102
105
401
1 48202000
KE
3
Kenya Uganda
UG
FOB
KENBI
USD 35,937.500 3,569.65
INV/2094001751
1,150 CT
Carton
ANGEL TURINAWE
- Total value
- 0
- Date reported
- 2023-05-15 14:27
- Modified
- 2024-03-10 15:34
