Export Procedures

The Department endeavours to facilitate the exportation of goods from Rwanda subject to such terms and relevant authorities in respect of goods being exported may lay down conditions as.
Goods may only be exported or accepted for carriage for export after such declaration or other acceptable documentation has been delivered to Customs, by the exporter or agent, and duly processed.
Law No 21/2006 of 28/04/2006 provide for the administration of exports from Rwanda.

Goods that may be exported

The Ministry of Commerce and Industry together with the relevant ministries regulates the type of goods that may be exported and verifies the quality of such goods. Permits are issued for restricted goods by concerned government ministries and agencies subject to such terms and conditions as may be specified in the legislation governing the exportation of such restricted goods.
Goods for commercial use intended for export must be entered on Customs declaration. The Customs procedure code to be entered will depend on the nature of the goods to be exported.

Category of goods that may exported


 Export of wholly produced goods (unprocessed)

 Export of wholly produced goods (processed).

 Export of wholly or partially manufactured goods (excluding those containing imported materials from non-COMESA member states).

 Export of wholly or partially manufactured goods, which have undergone a production process, which effects a substantial transformation upon the materials used (including materials imported from non-COMESA member states), no drawback claimed.

 Export of wholly or partially manufactured goods, which have undergone a production process that effects a substantial transformation upon the materials, used (including materials imported from non-COMESA member states), drawback to be claimed.

 Export of national goods and supplies for foreign ships and aircraft

 Goods previously imported and exported because the goods:

a) are defective, or
b) do not comply with the contract under which they were imported, or c) were damaged prior to customs clearance
d) bought by foreigners from local market

 Exportation of goods previously entered to Inward Processing (Drawback Scheme) which, by virtue of an approved process, have changed their origin to Rwandese

 Export of national goods from a customs bonded warehouse.

Small Value Exports by Post or Airfreight

Goods to be exported by post or airfreight with a negligible value are to be cleared with Customs by the lodgement of a duly completed declaration

Postal authorities or couriers receiving these declarations are to forward them to the resident officers at the post office or the nearest Custom House for scrutiny.

2. Re-exportation of goods
All the goods that were previously under the temporary import regime are eventually re-exported. Below are the related Customs Procedures:

 Re-export after import of goods other than petroleum products, subject to diplomatic, consular or assimilated immunity (including those for the personnel) and for the expatriate employees of a registered investor.

 Re-exportation of goods previously entered to Inward Processing (Drawback Scheme), which have not changed their origin.

 Re-exportation of goods previously entered to Inward Processing Relief (Suspension Scheme) and which have not changed their origin as a consequence of an approved repair.

 Re-exportation of goods previously entered to Inward Processing Relief (Suspension Scheme) and which have not changed their origin as a consequence of an approved process.

 Re-exportation of goods previously entered to Inward Processing Relief (Suspension Scheme) and which, by virtue of an approved repair have changed their origin to Rwandese.

 Re-exportation of goods previously entered to Inward Processing Relief (Suspension Scheme) and which, by virtue of an approved process, have changed their origin to Rwandese.

 Re-export of goods in the same state after temporary importation.

 Re-export after temporary import of vehicles, motor cycles for Dip Missions, technical assistance and Expatriate employees of a registered investor.

 Re-export after temporary import of fuel and lubricants for international aircraft.

 Re-exportation ex bonded warehouse.

 Re-export ex petroleum bonded warehouse.

 Re-export after temporary import of goods for duty free shop.