Pre Clearance

Application for pre-clearance.

Applications for pre-clearance are addressed to the Commissioner on a prescribed form available at Customs stating the nature of goods and importer.

Download the Pre-clearance Form

The pre-clearance facility is granted to:

• Perishable goods;
• Dangerous goods such as acids and explosives;
• Goods of a capital nature or other urgent factory material;
• Diplomatic goods;
• Drugs
• Agricultural inputs
• The list mentioned is not definitive and may be updated by the Commissioner.

Any other goods not mentioned above will be allowed at the express authority of the Commissioner.

Pre- clearance procedure

Pre-clearance is handled in accordance with the normal customs clearance procedure. However the declarations are rerouted to the yellow channel for documentary verification even if they are initially selected to red.

What is Pre-Clearance?

Pre-clearance is a quick release procedure that allows trade facilitation in that declaration can be submitted to Customs and processed before the arrival of goods.

Required conditions

For an importer to benefit from pre-clearance facility, he/she should fulfill the following requirements:

• Must possess a permanent address in Rwanda;
• Should have up to date books of accounts;
• Should not possess three or more statements of offences (PVs) within the last three years.

Apply for Pre-clearance

Any person who abuses the pre-clearance facility shall no longer benefit from the facility.

Penalties

If original documents do not conform to the pre-clearance documents or any other discrepancy between the documentary information and physical goods is discovered, penalties apply in accordance with the customs law.

Post clearance audit

Post clearance audit is be conducted to all individuals and companies granted pre-clearance facility.

Refund

All pre-clearance re-imbursements are dealt with in accordance with the Customs law, whether they arise from non-arrival of goods or incorrect declarations.

Returned Goods

Relief from import duties is also granted where national goods that have been exported are returned for home use within a period of 6 months.

However, relief from import duties provided for above, is not granted in the case of goods exported from Rwanda under the outward processing procedure.

Relief from import duties is also granted where national goods that have been exported are returned for home use within a period of 6 months.

However, relief from import duties provided for above, is not granted in the case of goods exported from Rwanda under the outward processing procedure.

Time limit for making declaration

Pre-clearance is done at most 14 calendar days prior to arrival of goods. Upon expiry of that period, the declaration will be canceled from the system.

Approval of the declaration:

Once pre-clearance is approved, the declaration is prepared and submitted for processing. Pre-clearance declaration is identified by Box 13 on the Single Administrative Document (SAD).

Required conditions

For an importer to benefit from pre-clearance facility, he/she should fulfill the following requirements:

• Must possess a permanent address in Rwanda;
• Should have up to date books of accounts;
• Should not have outstanding arrears with Rwanda Revenue Authority;
• Should not possess three or more statements of offences (PVs) within the last three years.