Questions
Before you bid on the car
Does URA tax the price on the invoice?
For a used motor vehicle, no. URA’s FAQ says used goods do not have one international value, so the Used Motor Vehicle Valuation Database is the basis of the customs value, not the invoice. The invoice is still part of the paperwork. An invoice below the guide value does not reduce the tax.
Which database is loaded here?
The review of 1 August 2026, imported from URA’s used-motor-vehicle file: 31,872 rows with a numeric CIF. One source row, serial 28692, had no numeric CIF and is omitted. On 7 November 2026 the newest file in URA’s valuation-guide download archive was still that August database. The value-guide page was labelled “As at 01st September 2026”, which is the date stamp on the page rather than a newer downloadable file.
Why is the total higher than 25%?
Import duty is only the first line. VAT is charged on the duty-inclusive value, withholding tax adds 6% of CIF, and a car of 9 years or more can add 50% of CIF before the infrastructure levy and the declaration fee. A 10-year passenger car can therefore carry customs charges close to the CIF itself. The worked example shows UGX 9,450,000 of tax on a UGX 9,000,000 car in URA’s own figures, before the 1% declaration fee.
Is withholding tax lost?
It is collected at import in the FAQ example. It is an advance payment of income tax, so a registered taxpayer may credit it. Someone without a TIN should not assume it comes back. The calculator always shows it, because it is payable at clearance.
Are electric cars duty-free?
Not on the rates used here. The temporary zero import duty on built-up electric and hybrid vehicles was put back to 25%. This estimate still uses 0% excise for hybrid and electric passenger vehicles, and 10% excise only for petrol or diesel passenger vehicles above 2,000 cc. VAT, withholding tax and the infrastructure levy still apply. The environmental levy depends on age, not on the fuel.
Can I import a 2009 car in 2026?
A 2009 passenger car is 17 years old in 2026, which is past the 15-year limit. Goods vehicles of 4 tonnes or more, road tractors, agricultural tractors and special-purpose vehicles are the exceptions described on the age page. The proposed move to a 13-year limit was withdrawn in April 2026 and is not applied.
Do I have to use a clearing agent?
URA’s FAQ says the East African Community Customs Management Act requires the owner of goods entering the country to use an authorised agent. Licensed agents are listed through URA. Pay the tax to URA, not in cash to an agent who asks to “handle the taxes” alone.
How much is the excise on a motorcycle at first registration?
UGX 500,000 from 1 July 2026, under the Excise Duty (Amendment) Act, 2026. The registration fee in URA’s 2022 fee article is a different UGX 268,000. Tick both on the calculator if you want them in the cash total. They stay outside the customs lines. The after-customs page separates the two charges.
Is this site URA?
No. It is published by Potentia Motus Ventures Ltd as an independent estimator. It does not file a declaration, take payment, or send your search to URA. Use URA’s value guide and URA’s own motor-vehicle tax calculator for the assessment you will pay.