| Complaint number |
NTB Type
|
Date of incident |
Location |
Reporting country or region (additional) |
Status |
Actions |
|
NTB-000-879 |
2.6. Additional taxes and other charges |
2017-05-05 |
Tanzania: TRA |
Kenya |
Resolved
2018-11-16 |
View |
|
Complaint:
|
Tanzania Revenue Authority imposes a Weights and measures levy at 2% of the customs value for every export. The levy is not being picked on the customs entries as is the norm but on a different collection sheet raising questions on authenticity of the levy |
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Resolution status note:
|
Tanzania reported that this is a weight and measures levy that is paid by all including Tanzania exporters and hence it is not an NTB. The Meeting recommended that the levy should be harmonised across EAC Partner States. And hence considered the NTB Resolved. |
|
|
NTB-000-883 |
2.6. Additional taxes and other charges
Policy/Regulatory |
2018-12-17 |
Kenya: KRA |
Tanzania |
Resolved
2019-04-27 |
View |
|
Complaint:
|
Introduction of Tax Stamp/Printed Codes:
Under the Kenya Excise Act of 2015, the Kenya Revenue Authority (KRA) introduced either tax stamp or printed codes on beer and KEG manufactured or imported into Kenya with effect from 1st February 2016 at the cost of KShs. 1.50 per stamp with a manual application which raises the cost to USD 5.5/hl. |
|
|
Resolution status note:
|
During the Bilateral Meeting between Tanzania and Kenya held on 23rd - 27th April, 2019 in Arusha, Tanzania.Kenya reported that this is a domestic function under the Domestic laws and falls under the Domestic Tax Harmonization.
Tanzania requested Kenya to consider lowering the charges and the fees should be issued electronically. Kenya recommended to wait for domestic harmonization process to be completed.
Recommendation: Both Parties agreed to handle the matter under domestic tax harmonization ad therefore matter is resolved. |
|
|
NTB-000-948 |
2.6. Additional taxes and other charges |
2019-12-01 |
Tanzania: Tanzania Revenue Authority |
Kenya |
Resolved
2020-09-10 |
View |
|
Complaint:
|
TRA arbitrary uplifting values of Kenya products by uplifting of customs invoice values for Kenyan manufactured products
-increase of value of CO2
-Milk and milk products
|
|
|
Resolution status note:
|
The SCTIFI agreed that the issue is operational; KRA and TRA should discuss and resolve it.Hence it is resolved from the EAC Time-Bound Programme |
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|
NTB-000-964 |
2.6. Additional taxes and other charges |
2020-06-01 |
Kenya: Nairobi ICD |
Rwanda |
Resolved
2020-11-24 |
View |
|
Complaint:
|
Introduction of the new verification/inspection tariff at Nairobi ICD (80 USD for 20 feet containers and 120 USD for 40 feet containers by Kenya Ports Authority (KPA) due to outsourcing of labor to conduct inspections and verification on behalf of KBS and KRA |
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|
Resolution status note:
|
After investigations, Kenya confirm that;-
- The charges are in accordance to the existing KPA tariff applicable to both local and transit cargo where labour is required to provide verification/stripping and stuffing services.
- The verification charges are applicable to only those containers that have been targeted for verification by Customs/other Government cargo intervening Agencies and or on customers request
- Clients have the option of either using the outsourced service provider or seeking for an approval from Customs for their containers to be released under seal for destination verification at their warehouses.
-There are no charges for sight and release mode of verification
This NTB is therefore resolved |
|
|
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. |
|
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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 |
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|
Products:
|
0207.13: Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus |
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|
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. |
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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. |
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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. |
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|
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. |
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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 |
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|
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. |
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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. |
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Resolution status note:
|
The 38th RMC was informed that the NTB was resolved |
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|
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. |
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|
Resolution status note:
|
The RMC was informed that the NTB was resolved. |
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|
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 |
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|
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
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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-000-475 |
1.13. "Buy national" policy |
2011-10-06 |
Uganda: Uganda National Police |
Rwanda |
Resolved
2012-12-03 |
View |
|
Complaint:
|
Removal of plate numbers on vehicles that have had accidents.The argument given is to force the driver to report to the police. The consequence is loss of goods and vehicle parts because with no plate number the truck/vehicle seems to belong to nobody. |
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|
Resolution status note:
|
On 21st December 2015, Uganda Focal Point reported that the NTB was resolved in 2012 by Uganda |
|
|
NTB-000-805 |
Existence of several weighbridge stations in the central and Northern corridors. |
2014-04-01 |
EAC |
EAC |
Resolved
2019-08-21 |
View |
|
Complaint:
|
Rwanda, Uganda and Burundi are affected by the existence of several weighbridge stations in the central and Northern corridors (Tanzania, Kenya and Uganda). |
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|
Resolution status note:
|
During the meeting of Focal Points held on 19- 21 August 2019 , EAC NTBs Focal Points reported that this matter had been resolved. The weigh bridges have been reduced to 3 in the central corridor . |
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|
NTB-000-844 |
Insurance |
2018-09-28 |
Uganda: Police |
Burundi |
Resolved
2018-09-28 |
View |
|
Complaint:
|
Non-recognition of the COMESA Insurance by Uganda in case of accident. |
|
|
Resolution status note:
|
Uganda reported that under the Law, in case of a fatal accident, the drivers are supposed to be taken to court unless you opt to resolve it. The meeting agreed that this NTB has been resolved. |
|
|
NTB-000-951 |
Quarantine for All Truck drivers |
2020-04-05 |
Zambia: Kazungula Ferry |
Zimbabwe |
Resolved
2020-04-10 |
View |
|
Complaint:
|
Zambia imposeS a mandatory 14 day quarantine for all truck drivers entering Zambia during the covid 19 pandemic. From 28 March 2020, drivers using the Kazungula Ferry border post were detained at Kazungula border post and later moved to different sites in Lusaka such as UNZA. It is not clear whether all drivers were screened at the border post to establish if they showed symptoms COVID 19 . All driver are being quarantined including drivers without COVID 19 symptoms. This is not in line with SADC guidelines that stipulates that Member states will undertake initial screening and only quarantine those that show symptoms of COVID 19.
Zambia should have notified all SADC member states of their mandatory quarantine period in advance as required by the WTO Agreement on Trade Facilitation and WHO Interim Guidance on Quarantine of individuals in the context of the containment of corona virus disease (COVID-19) so that traders could plan accordingly. Zambia ambushed traffic in transit.
Zambia should implement the SADC guidelines which were recently adopted. |
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Resolution status note:
|
On 19 Appril 2020, FESARTA reported that all drivers under quarantine have since been released.
Also Zambia has now produced a COVID - 19 Guidelines on Screening for Trucks carrying essential commodities. At certain Zambian border posts such as Vic Falls, Kazangula, Chinade and Chipata drivers are required to be screened and tested for COVID-19, meaning that they are quarantined until the test results are available and if negative for COVID-19 are released to proceed and deliver the cargo to the final destination, if they test positive they are quarantined for 14 days and the transporter must send another driver to replace the quarantined driver to deliver the load. Other border post such as Chirundu, Kasumbalesa and Nakonde, drivers are screened for temperatures and if no symptoms they are allowed to proceed and deliver the cargo to the final destination. |
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