1) Items contained in the personal luggage of travelers

Conditions that apply

• i) Imported goods should not be for commercial purpose;
• ii) The facility shall not be granted to multiple entry applications Required documents
• iii) Original invoices or estimated value for used personal effects and ;
• iv) Any other document that may be required by the Customs.

2) Personal property belonging to physical persons, brought into the Customs territory following the transfer of their normal place of residence;

Conditions that apply

- Goods should be non-commercial personal effects;

• Exemptions shall not be granted to frequent travelers. Goods
• Exemption shall be accorded to Rwandese nationals who have resided outside the customs territory for an uninterrupted stay abroad of at least one (1) year, with an exception of Rwandan diplomats definitively recalled;
• Goods to be exempted shall be imported within a period of three (3) months in advance or after following the arrival of the applicant.

Conditions that apply

Conditions that apply

• Arrival notice; where applicable
• Bill of lading or Airway Bill;
• Original Invoices or estimated value for used personal effects;
• Submission of the applicant’s passport;
• Packing list;
• Submission of supporting documents proving persons’ status abroad;
• A recommendation letter from the Rwandan embassy or Ministry of foreign affairs (if the Country of origin has no Rwandan Embassy) and any other document that may be required by the Customs, Required documents
• Arrival notice; where applicable;
• Submission of the original documents of the vehicle registration;
• Submission of the applicant’s passports;
• Submission of supporting documents proving persons status abroad;
• Submission of documents establishing value of the vehicle;
• Submission of the bill of lading or Airway bill proving that the vehicle to be exempt has been shipped from the applicants’ previous place of residence; Vehicles
• Rwandese who have resided outside Rwanda for over three (3) years shall prove ownership of vehicle in their names;
• Only one (1) vehicle per family will be exempted;
• Rwandese who have resided outside Rwanda for less than three years should prove registration of at least twelve (12) months;
• Rwandese who have resided outside Rwanda for over three (3) years shall prove ownership of vehicle in their names;
• Only one (1) vehicle per family will be exempted;
• Rwandese who have resided outside Rwanda for less than three years should prove registration of at least twelve (12) months;

3)Education, scientific, technological and cultural materials, such as: books, news papers and tourist information literature

Conditions that apply

N.B: Stationery materials are not exempt under the Customs Act.

• The applicant should be an establishment having education, science, technology or culture in its attributions;
• Approval of the exemption request by the line Ministry;
• Scholastic supplies and equipment to educational institutions;
• Imported goods should be in the names of an institution with education, science, technology or culture in its attributions;
• Objects of collection and artistic objects intended for museums, galleries or others approved public institutions, on condition that they are not for sale

4) Equipments and instruments used only in conserving and protecting the environment

Conditions that apply

• The applicant should be an establishment approved to conserve and protect environment;
• Approval of the exemption request by the line Ministry;
• Donations destined to government institutions should be approved by their respective line Ministries;
• Required documents
• A certificate for conserving and protecting environment issued by the competent authority;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods.

5. Donations to the state or its Institutions

Conditions that apply

• Donations destined to government institutions should be approved by their respective line Ministries; Required documents
• Submission of a donation certificate;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods.

6. Items for charitable and philanthropic organizations

Conditions that apply

• Donations must serve a social purpose to the population;
• Goods for foreign charitable or philanthropic organizations not established in Rwanda shall be recommended by the line Ministry;

Required document

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• Submission of plan of action approved by the line Ministry;
• Submission of bank transfer if donation is in monetary form;
• Original certificate of donation;
• A valid certificate of incorporation from the competent authorities;
• any other document that may be required by the Customs Administration;

7. Articles intended for handicapped persons

Required conditions

• goods imported must be specially designed and related to the physical inability of the applicant and related to the physical inability of the applicant.
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• A certificate of incorporation for specialized institutions or organizations and an approval from the line Ministry;
• A certificate of infirmity issued by a specialized institution;
• And any other document that may be required by the Customs.

8. Samples of negligible value

Conditions that apply

Required documents

• Goods exclusively to be used as samples and which do not by their nature or quantity reflect any commercial intent;
• Samples should be of a negligible F.O.B value not exceeding 100.000 Rwandan Francs;
• here the samples are of value higher than 100.000Frw, the applicant shall request for approval from customs administration.
• A bill of quantities of the samples to be imported;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods and
• any other document that may be required by the Customs.

9. Good imported for examination analysis or test purposes

Condition that apply

• The applicant should be an establishment approved to carry out examination analysis or tests for the specifically requested goods;

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods (samples);
• Submission of an approval of the exemption request by the line Ministry and;
• any other document that may be required by the Customs administration.

10. Articles imported for religious ceremonies

Conditions that apply

• Imported goods should be in line with religious ceremonies or practices of a specific religion;
• Imported goods should not by their nature reflect any commercial intent.

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• Submission of an action plan, describing goods to be imported and their respective quantities signed by the legal representatives of the respective religious bodies and approved by the line ministry and any other document that may be required by the Customs and
• Any other documents that may be required the Customs Administration.

11. Solar energy equipment and the accessories

Conditions that apply

Goods should appear on the list established by the Ministry having energy in its attribution

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods and
• any other document that any be required by the Customs Administration.

12. Importation of goods for Diplomatic Missions, Consulates and International Organizations.

Conditions that apply for Diplomatic Mission

Required documents for Diplomatic Mission

Required documents:

Companies supplying goods to International organizations whose activities are exempt.

• Imported goods consigned to the embassy requesting for exemption must be in the names of the Mission;
• In as far as international organizations are concerned, the Convention under which exemptions are granted should be ratified by the Republic of Rwanda;
• Arrival notice where applicable;
• Packing list where applicable;
• Bill of lading or Air way Bill;
• Original invoices;
• Approval of the exemption request by the line Ministry of Foreign Affairs;
• A copy of a valid agreement and
• any other document that may be required by the Customs. Conditions that apply for diplomatic personnel
• Imported goods should be in the names of the specific person that requests for exemption.
• Arrival notice where applicable;
• Bill of lading or Air way Bill;
• Original invoices;
• Packing list;
• Recommendation letter from the Ministry of Foreign Affairs or any other line Ministry;
• Submission of a valid service card issued by the Ministry of Foreign Affairs or the line ministry;
• Foreign members of diplomatic and consular corps and foreign personnel should submit passports with valid visas and;
• any other document that may be required by the Customs.
• Documents required of companies supplying goods to International Organizations that have signed agreements with the Govt. of Rwanda
• passports with valid visas;
• And any other document that may be required by the Customs;
• A ratified copy of the convention under which exemptions are granted;
• Arrival notice where applicable
• Bill of lading or Air way Bill;
• Original invoices;
• Packing list and
• any other document that may be required by the Customs.
• A convention or Agreement signed between the Government of Rwanda and the exempted organization;
• Submission of a company’s trade registration certificate;
• Contract between the Company and the Organization with the exemption Agreement;
• Purchase order from Organization with exemption Agreement;
• Bill of quantities of the imported goods to be signed by the company and the exempted organization and approved by the line Ministry;
• Arrival notice where applicable;
• Bill of lading or Air way Bill;
• Original invoices;
• Packing list and
• any other document that may be required by the Customs.

13. Importation of reproductive animals

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list;
• Submission of import permits issued on a case-by-case basis by the competent authority;
• Submission of health certification documents from competent authorities and
• any other document that may be required by the Customs.

14. Consignments of negligible value

Conditions that apply

• Goods should be exclusively for personal use or his/her family and do not by their nature or quantity, reflect any commercial intent;
• Commercial invoice with total F.O.B value shall not exceed 100.000 Rwandan Francs Required documents
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods and;
• any other document that may be required by the Customs.

15. Gifts with negligible value sent by one person to another

Conditions that apply

Required documents

• Imported goods with their accompanied document shall bear the names of the beneficiary;
• The value of the gift should not exceed F.O.B of 100.000 Rwandan Francs;
• The gift should be of non-commercial in nature and the exemption shall not be granted to frequent applicants.
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packaging
• Packing list and ;
• any other document that may be required by the Customs administration.

16. Pharmaceutical products, instruments and apparatus, intended for Medical research, diagnosis or treatment of patients, pesticides, agricultural tools and fishery equipments

Conditions that apply

• Goods to be exempted should appear on the list established by the Ministry having Health in its attributions and approved by Minister of Finance and Economic Planning;
• Where the Trade name does not correspond with the scientific name, the ministry of Health shall clarify the name to be considered;

Required documents

• Certificate of analysis from the exporting country for generic drugs. (Medicine);
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list;
• Submission of import permit issued by the Ministry having Health in its attributions and
• any other document that may be required by the Customs Administration.

17. Honorary decorations or awards

Conditions that apply

• Decorations or awards should be as a result of an official international competition. Required documents
• Invitation letter from the organizing state;
• Invoice or an estimated value of the decorations or awards;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Packing list;
• Submission of official proof of participation in the competition and
• any other document that may be required by the Customs Administration

18. Samples of negligible value

Conditions that apply

• Commercial invoice with total F.O.B value not exceeding 100.000 Rwandan Francs;
• Goods should be exclusively for personal use or his/her family and do not by their nature or quantity, reflect any commercial intent.

Required documents

• Arrival notice where applicable;
• Bill of lading or Air way Bill;
• Original invoices;
• Packing list and
• any other document that may be required by the Customs administration.

19. Fuel, lubricating oils, spare parts, regular equipment and stores for consumption on board of means of transport engaged in international air traffic

Conditions that apply

• The applicant should be a registered company dealing in international air traffic;
• Required documents;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list and
• any other document that may be required by the Customs Administration.

20. Fire extinguisher vehicles.

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods and
• any other document that may be required by the Customs Administration

21. Agricultural inputs.

Conditions that apply

• Imported goods should appear on the list established by the Ministry having agriculture in its attributions and approved by Minister;

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• Importations should be made by registered businesses or cooperatives engaged in agricultural activities
• A Certificate from the Ministry having Agriculture in its attributions for farmers and
• any other document that may be required by the Customs.

22. Temporary importation regime

Conditions that apply

• - Temporary importation regime granted to International Organizations governed by a specific convention ratified by the Republic of Rwanda;
• Temporary importation regime granted to Institutions or persons not governed by any specific Convention with the Republic of Rwanda;

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• A letter of guarantee to cover the duty and taxes on the goods signed by the organization and the line Ministry;
• The convention ratified by Republic of Rwanda and
• any other document that may be required by the Customs.

NB: with exceptions to goods imported under specific conventions, goods under the temporary admission procedure with partial relief shall be subject to payment of duties and taxes, upon expiration of six (6) months within the Customs territory

“’Notwithstanding the powers vested into the Minister by the provisions of article 15 of this law, the following supplies are exempt from Value Added tax

The supply of mains water and sewerage services made for non-profit motive, excluding sewerage pump out services.

• 1. Water supply services.
• 2. Health supplies.
  • a) The supply of health and medical services.
  • b) Articles designed for use by the blind or disabled.
  • c) The supply or importation by, eligible persons, of equipment and drugs to hospitals and health centres.
  • d) Supply or importation of drugs and medical equipment made by persons recognised by Rwandan laws, for medical use, by patients and disabled persons
  • The eligible bodies for the exemption under paragraph b) of this item shall be those recognised by the laws of Rwanda as public institutions, not for profit social organisations and any other form of voluntary or charity institution.

• 3. Educational services.
  • a) Educational services provided to pre-primary, primary or secondary students.
  • b) Educational services provided by social organisations, to students and other youths, meant for promoting the social, physical, educational or spiritual development of the members otherwise than for profit.
  • c) Educational services provided to vocational and to other tertiary institutions.
  • d) Educational materials supplied directly to learning institutions.
  • The eligible bodies for this exemption shall be those recognized by the laws of Rwanda as public institutions, not for profit social organizations and any other form of voluntary or charitable institution.
• 4. Books, newspapers, journals, cassettes and diskettes used as educational materials.

• 5. Transport Services.
  • a) Transportation of persons by road in a bus or coach licensed under the Roads and Road Traffic Law and having a seating capacity for fourteen or more adult persons.
  • b) Transportation of persons by air or any scheduled flight.
  • c) Transportation by railway.
  • d) Transportation of persons or vehicles by boat.
• 6. Transfer of property.
  • a) The sale or lease of an interest in land.
  • b) Sale or transfer of a building or part of a building, flat or tenement meant for residential purposes.
  • c) The renting of, or other grant of the right to use, accommodation in a building used - predominantly as a place of residence of any person and his family, if the period of accommodation for a continuous term exceeds 90 days.
• Companies supplying goods to International organizations whose activities are exempt.
  • A convention or Agreement signed between the Government of Rwanda and the exempted organization;
  • Submission of a company’s trade registration certificate;
  • Contract between the Company and the Organization with the exemption Agreement;
  • Purchase order from Organization with exemption Agreement;
  • Bill of quantities of the imported goods to be signed by the company and the exempted organization and approved by the line Ministry
  • Arrival notice where applicable;
  • Bill of lading or Air way Bill;
  • Original invoices;
  • Packing list and
  • any other document that may be required by the Customs.