Tarrif and Tarrif Rulings

Import and export duties are assessed according to rates laid down in the customs tariff code in force. Customs duties are charged at the rates applicable at the time of the acceptance by Customs of the declaration from which those duties arose.

Customs duties, which arise otherwise than by, the acceptance of a declaration by Customs, are charged at the rates applicable at the time of incurrence of the customs debt.

Customs taxes and duties are charged at a percentage of the customs value of the goods and are referred to as “advalorem” or “specific” duties.

A favorable tariff treatment from which certain goods may benefit by reason of their nature or end-use are subject to conditions as determined by the Minister.

Structure and Application of the Customs tariff

 Structure and Application of the Customs tariff, Version 2007: Part 1

 Structure and Application of the Customs tariff, Version 2007: Part 2

Determination and modifications of the Customs tariff

Duty rates and taxes are determined, modified or suspended by the Law, in accordance with the relevant agreements, treaties or international conventions to which Rwanda is a party. The goods nomenclature may be modified or supplemented by the Commissioner General, subject to the condition that such modification does not lead to a change in the duty rate applicable to the products concerned.

Tarrif Rulings