| Complaint number |
NTB Type
|
Date of incident |
Location |
Reporting country or region (additional) |
Status |
Actions |
|
NTB-001-010 |
2.6. Additional taxes and other charges |
2020-03-20 |
Uganda: Busia |
Kenya |
Resolved
2022-06-14 |
View |
|
Complaint:
|
INIQUITOUS TAX AND RESTRICTION OF TRADE
In order to export poultry products to Uganda, a Kenyan farmer/producer is charged 18% VAT, 6% withholding tax and 1% road levy. This is 25% cumulative tax payable to Uganda Revenue Authority (URA). It is important to note that in Uganda chicken is not vatable, yet they charge VAT on chicken from Kenya. |
|
|
Resolution status note:
|
On 14 June 2022, the EAC Secretariat reported that the SCTIFI meeting was informed that Uganda Law provides that processed chicken is charged VAT and is not discriminatory.
The meeting agreed that it was not an NTB and therefore resolved |
|
|
Products:
|
0207.13: Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus |
|
|
NTB-001-007 |
2.6. Additional taxes and other charges |
2021-02-25 |
Zambia: Livingstone |
|
Resolved
2021-11-29 |
View |
|
Complaint:
|
A member of the South African Brand owners Association is experiencing push back from Zambia’s Ministry of Health in that they do not want to issue the Zambian importers a Health Clearance certificate unless the product has been subjected to re-testing in Zambia.
The association presented the Certificate of Analysis issued by South African Department of Agriculture, Land Reform and Rural Development which is responsible for analysis of products in South Africa, which was rejected by Zambia authorities.
The importers ended up going to meet the Permanent Secretary at the Ministry of Health to plead their case for clearance of which the Ministry said that they could not advise on which specific metals to test and advised that for future reference and to avoid this occurring again, the importers may use the former certificates to identify the metals that are present to enable the lab to test accurately. The example attached by the Ministry was for the inclusion of the following tests:
Natamycin
Sorbic Acid
Zinc – ZN
Copper – CU
Iron – FE
Lead – PB
For years the South African Health Clearance Certificate was accepted. The duplication of test conducted results in the below additional costs for our importer:
R240 per wine selected. We export 202 skus. If we have to test all of them at least once a year then we will spend R48 480 annually to confirm that our products are in spect.
Following the meeting with Ministry of Health , the Zambian importers reported that some past COA’s have successfully now managed to gain clearance for 2021 Q1 and Q2. We would appreciate if this matter can be resolved. |
|
|
Resolution status note:
|
A meeting held on 29 November 2021 between the Zambian Health Authority , DTIC and affected stakeholders . resolved the matter as follows:
1. Undertaking by Zambia to finish South Africa with the copy of the Regulations.
2. Acceptance of the South African Health Clearance Certificate
3. Testing of products once a year instead of bi-annually. |
|
|
NTB-001-042 |
2.6. Additional taxes and other charges |
2021-12-13 |
Uganda: Malaba |
Kenya |
Resolved
2022-05-05 |
View |
|
Complaint:
|
Uganda denial of preferential market access for footwear manufactured in Kenya by Umoja Rubber |
|
|
Resolution status note:
|
Uganda Focal Point advised that this assessment was done before full declaration. The consignment wasn't charged all the indicated taxes after submission of relevant origin documents as in the attachment posted in the system. |
|
|
Products:
|
6402.99: Footwear with outer soles and uppers of rubber or plastics (excl. covering the ankle or with upper straps or thongs assembled to the sole by means of plugs, waterproof footwear of heading 6401, sports footwear, orthopaedic footwear and toy footwear) |
|
|
NTB-001-061 |
2.6. Additional taxes and other charges
Policy/Regulatory |
2021-12-28 |
|
Uganda |
Resolved
2022-06-14 |
View |
|
Complaint:
|
Republic of South Sudan is imposing a digital border security Control Tag of 100 USD and a control fee of 30 USD at every entry or exit. |
|
|
Resolution status note:
|
On 14 June 2022, EAC Secretariat reported that the SCTIFI meeting was informed that the order was revoked and hence the NTB was resolved. |
|
|
NTB-001-079 |
2.6. Additional taxes and other charges |
2022-10-24 |
Uganda: Uganda Revenue Authority |
Kenya |
Resolved
2023-05-10 |
View |
|
Complaint:
|
RESUBMITION
DISCRIMINATORY CHARGES BY UGANDA : 18% VAT ON FROZEN WHOLE CHICKEN
In order to export poultry products to Uganda, a Kenyan farmer/producer is charged 18% VAT. It is important to note that in Uganda chicken is not vatable, yet they charge VAT on chicken from EAC countries.
The issue had been reported under NTB-001-010 and indicated as resolved. However, on checking in the URA system, VAT is still charged on frozen whole chicken meat |
|
|
Resolution status note:
|
The NTB was considered and resolved under NTB-001-010. The new evidence provided was incomplete and could not furnish Uganda with enough information. Hence the issue is still considered resolved. |
|
|
NTB-001-082 |
2.6. Additional taxes and other charges |
2021-07-01 |
Kenya: Kenya Revenue Authority |
Uganda |
Resolved
2023-05-17 |
View |
|
Complaint:
|
Excise duty on imported onions, potatoes, potatoes crisps and potatoes chips effective 1st July 2022 at rate of 25% imposed by Kenya |
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Resolution status note:
|
The 34th RMC noted that the provision of the Law is not applicable hence no NTB has occurred so far and Kenya is requested to amend their law and rectify it to avoid the NTB from occurring. This NTB has been resolved. |
|
|
NTB-001-084 |
2.6. Additional taxes and other charges |
2022-07-01 |
Kenya: Customs |
Uganda |
Resolved
2023-05-17 |
View |
|
Complaint:
|
25% excise duty on table eggs imported table eggs as a new restriction
|
|
|
Resolution status note:
|
The 34th RMC meeting noted that the law was not being practiced and Uganda was not being affected by the law. Hence the NTB has been resolved |
|
|
NTB-001-102 |
2.6. Additional taxes and other charges |
2022-12-22 |
|
Uganda |
Resolved
2025-05-30 |
View |
|
Complaint:
|
SOUTH SUDAN IS IMPOSING COSTLY CHARGES FOR SECURITY ON ENTRY.
The government of South Sudan through the National Revenue Authority imposes high charges on Ugandan transporters as payment for security for entering Southsudan
This is very unfair and increases the cost of doing business.
This fee isn't in the law and is very costly. |
|
|
Resolution status note:
|
The 38th RMC was informed that the NTB was resolved |
|
|
NTB-001-109 |
2.6. Additional taxes and other charges
Policy/Regulatory |
2023-04-04 |
Kenya: Namanga |
Tanzania |
Resolved
2025-05-30 |
View |
|
Complaint:
|
Discriminatory excise duty
A Silverlands Ltd and Irvines have submitted a complaint requesting the Republic of Kenya to abolish charging an excise duty of 25% of Hatching Eggs exported by these Companies from Tanzania. The duty imposed to hatching eggs produced in Tanzania fails to compete with local producers who are not affected by the measure and to the loss of market. As indicated in the Kenya Excise Duty Act 2015 and 2021 show that all imported hatching eggs are affected by duty imposed. |
|
|
Resolution status note:
|
The RMC was informed that the NTB was resolved. |
|
|
NTB-001-136 |
2.6. Additional taxes and other charges |
2023-10-03 |
Tanzania: TRA |
Kenya |
Resolved
2024-07-04 |
View |
|
Complaint:
|
URT Denial of preferential Market Access for Kibo Motorcycle transferred from Kenya into URT. URT is instead demanding for full CET instead of granting the preferential treatment as the motorcycle has been accompanied with the certificates of Origin. We urge URT to grant preferential treatment to Kenya manufactured motor cycles. |
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|
Resolution status note:
|
There was a mistake in the Certificate of Origin. Kenya needs to rectify it and Tanzania grants preferential treatment. This is not an NTB and hence should be removed from TBP. The NTBs are resolved |
|
|
NTB-001-232 |
2.6. Additional taxes and other charges |
2025-01-23 |
Tanzania: Tanzania Revenue Authority |
Rwanda |
Resolved
2025-05-30 |
View |
|
Complaint:
|
Refusing to grant Preferential Tariff Treatment on Fridges and Freezers.The United Republic of Tanzania denied Preferential Tariff Treatment to Rwandan fridges and freezers manufactured by ALMAHA INDUSTRY CO. LTD, in Rwanda, despite the EAC Customs Management Act and Legal Notice No. EAC/287/2024 offers a 10% import duty remission under regional preferential tariff treatment. Thus, all EAC Partner States are obliged to allow preferential tariff treatment for these products |
|
|
Resolution status note:
|
The 38th RMC was informed that the NTB was resolved |
|
|
NTB-001-287 |
2.6. Additional taxes and other charges |
2025-09-04 |
Tanzania: TRA |
Kenya |
Resolved
2025-11-25 |
View |
|
Complaint:
|
URT denial of the preferential treatment to blankets that have been manufactured in Kenya and instead subjecting the blankets to full CET of 25% duty on the blankets transferred from Kenya into URT by Spinner and Spinners LTD with reason that the company is benefitting from DRS. The raw material used in the manufacture of the blankets is EAC wide remission on HS Code 5402.33.00 as a regionally eligible code under the DRS. The affected consignment is Assessment Ref: TRA Namanga, Entry Ref. 158254115-25-9900817 subjecting to 25% duty. This creates an unfair trade barrier, distorts competition, and frustrates intra-EAC trade integration goals.
URT to grant preferential treatment to blankets enjoying regional DRS
|
|
|
Resolution status note:
|
The consignee did not request for preferential tariff treatment when making his declaration and thus he was required to pay a total tax of Tshs 37 million. Later an amendment was done on 11th October 2025 and currently the taxes assessed are Tshs 13 million. This resolved the matter. |
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|
NTB-000-505 |
8.2. Administrative (Border Operating Hours, delays at border posts, etc.) |
2012-03-14 |
Kenya: Kenya Revenue Authority |
Uganda |
Resolved
2013-12-05 |
View |
|
Complaint:
|
Requirement by KRA for transporters to have introductory letters from URA on certain products / consignments, e.g. tyres and spirits. |
|
|
Resolution status note:
|
On 5 December 2013, Kenya focal point reported that this NTB had been resolved. Kenya Revenue Authority issued a notice to all Transporters , shipping agents, clearing and forwarding agents on the electronic cargo tracking systems as the principal systems for monitoring the movement of cargo under customs territory and all stakeholders were expected to comply by 31st January 2014 .
The Vehicles that are fitted with Electronic Cargo Tracking Systems WOULD:
1. Get waiver of TGL fees
2. Be able to carry goods on transfer to other partner states and within Kenya subject to approval
3. Enjoy the priority loading at the all customs areas and
4. Move without customs escort through the Northern corridor.
Transporters and shipping lines and agents are now allowed to carry goods along the corridor without challenges previously affecting them. |
|
|
NTB-000-812 |
8.2. Administrative (Border Operating Hours, delays at border posts, etc.) |
2017-11-17 |
Tanzania: Tunduma |
Rwanda |
Resolved
2018-11-16 |
View |
|
Complaint:
|
Delays in releasing trucks at Tunduma & Rusumo border post by Tanzania Revenue Authority (TRA) as a result of manual lodging of import documents |
|
|
Resolution status note:
|
The NTB was resolved during the meeting of SCTIFI of 16th November,2018 |
|
|
NTB-000-830 |
8.2. Administrative (Border Operating Hours, delays at border posts, etc.) |
2018-07-16 |
Botswana: Martins Drift |
Zambia |
Resolved
2026-02-18 |
View |
|
Complaint:
|
A Zambian Registered Tanker carrying sulphuric acid from South Africa was weighed at the Martins Drift weighbridge with the following axle masses: Steer axle - 5200 kg (legal limit 8000 kg); Drive axles - 18200 kg (legal limit 18000 kg); Trailing axles - 22800 kg (legal limit 24000 kg). Tolerance is 5% on an axle set or on GVM, in this case it would be 900 kg on the driving axle set. The weigh bridge official instructed the Driver to Park telling him that his driving axle was overloaded without the application of the 5% tolerance. It is observed that only at this weigh bridge there is no application of the 5% tolerance. In the spirit of harmonization South Africa, Zambia and Botswana the legal limits are the same with a 5% tolerance except at Martins Drift weighbridge. Kindly assist to resolve this issue at Martins Drift which is causing unnecessary loss of transit time and charges. Please note that this is not a one off incidence. |
|
|
Resolution status note:
|
The complaint can be considered resolved, taking into account the update provided by the Botswana Focal Point and confirmed by the Zambia Focal Point. |
|
|
NTB-000-850 |
8.2. Administrative (Border Operating Hours, delays at border posts, etc.) |
2018-09-01 |
Kenya: Namanga |
Tanzania |
Resolved
2018-11-16 |
View |
|
Complaint:
|
KRA has issued a public notice which introduced Single Custom entry clearance that increases cost of doing business for example to clear 100 trucks using bulk system was costing Kshs 150,600, however, using the current system of single customs entry one truck cost Kshs8,500/-. If you have to clear 100 trucks it will cost Kshs 850,000/- |
|
|
Resolution status note:
|
The NTB was discussed in the CoC and agreed that the SCT TWG should analyse the risks of making one bulk declaration and cost implications of multiple declarations. The TWG should work out a mechanism for knocking off cargo.
The Secretariat informed the meeting that the TWG on SCT will develop a framework to knock off cargo in the customs clearance system from 11th-15th Dec 2018.
The matter is to be resolved by the CoC. |
|
|
NTB-001-026 |
8.2. Administrative (Border Operating Hours, delays at border posts, etc.) |
2021-08-18 |
Zimbabwe: Beitbridge |
South Africa |
Resolved
2026-02-18 |
View |
|
Complaint:
|
There has been noticeable decrease in the volume of traffic crossing the Beitbridge border on the Zimbabwean side of the border for a few months now. On a normal working day +/- 1 500 trucks can cross the North South Corridor Border. The crossing entails Customs releases with the verification of other Government agencies to test and verify safety and security of the goods (Consignment).
However, in the last few months, the number has reduced to a maximum of +/- 400 trucks crossing the North South corridor. The drop in the movement of cargo is a combination of many factors and cannot be blamed solely on the hard infrastructure layout. An alignment with clear roles, responsibility, risk management profile , screening and removing of old outdated manual processes is required.
The challenge emanates from lack of harmonisation by enforcement Government agencies operating at the border which creates a huge bottleneck with minimal peace of mind, i.e SAPS on the South African side, Zimbabwe with its multiple Other Government Agencies involvement and linkage to a Private security company controlling the flow of cargo movement.
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|
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Resolution status note:
|
The complaint has been resolved, taking into account the new developments provided above. |
|
|
NTB-001-063 |
8.2. Administrative (Border Operating Hours, delays at border posts, etc.) |
2022-03-24 |
Zambia: Kasumbalesa |
Zimbabwe |
Resolved
2023-03-06 |
View |
|
Complaint:
|
There is slow Clearance by border agencies ( Zambia Customs) causing truck delays. Trucks following a queue 34km long at morning of 24 March 2022 . |
|
|
Resolution status note:
|
A Bilateral Ministerial Meeting between the Republic of Zambia and the Democratic Republic of Congo (DRC) was held on 6th March 2023. It was agreed that all border agencies of both countries put in place procedures to allow for 24-hour border operations at Kasumbalesa, Sakania, Mokambo and Kipushi in accordance with internal procedures.Based on the outcome of the Bilateral meeting, the NTB is resolved |
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|
NTB-001-248 |
8.2. Administrative (Border Operating Hours, delays at border posts, etc.) |
2024-11-01 |
Kenya: Diary board |
Uganda |
Resolved
2025-05-30 |
View |
|
Complaint:
|
Delays in issuance of import permits for milk
Permits take up to 5 months with no communication |
|
|
Resolution status note:
|
The meeting noted that the NTB issue had been resolved.
Uganda requested Kenya to fast-track the issuance of milk import permits. Kenya is committed to issuing permits timely manner |
|
|
NTB-000-349 |
6.2. Administrative fees |
2010-02-10 |
South Africa: Ministry of Transport |
Mozambique |
Resolved
2011-03-09 |
View |
|
Complaint:
|
South Africa charges on refrigerated trucks that come to pick bananas from Mozambique are too high |
|
|
Resolution status note:
|
South Africa reported that this is no longer existing |
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