Used Car Import Regulations in Uganda
Uganda accepts only right-hand drive vehicles less than 15 years old, and JEVIC pre-inspection is mandatory. An environmental levy applies to vehicles 8 years or older.
Right-hand drive only
Up to 15 years old
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Import Eligibility
- Only vehicles less than 15 years from manufacture can be imported (amended Traffic and Road Safety Act, effective July 4, 2023)
- Pre-export roadworthiness inspection by JEVIC, designated by UNBS, is mandatory
Import Duties & Taxes
- Import duty 25% (CIF)
- VAT 18% (CIF + duty)
- Import commission 2% (CIF), infrastructure levy 1.5% (CIF)
- Withholding tax 6% (individuals) / 15% (companies)
- Excise duty 10–30% *depends on displacement
- Environmental levy: 8–10-year-old vehicles = 20%, 10–15-year-old vehicles = 35% (CIF)
Vehicle Condition
Both new and used vehicles meeting the age requirement can be imported
Required Documents
- JEVIC certificate
- Original B/L
- Commercial invoice
- Deregistered logbook (export certificate)
- Import declaration, URA TIN, etc.
Steering (RHD/LHD) Rules
Only right-hand drive vehicles can be registered. Left-hand drive vehicles are prohibited in principle (except military/special-purpose vehicles and vehicles converted to RHD)
Shipping Methods
RORO or container, via Mombasa port (Kenya) or Dar es Salaam port (Tanzania), then overland
Sources
URA, UNBS, AutoMag.ug, PwC Tax Summaries
Information is current as of the verification date. Please check with the relevant government authorities for the latest information.