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Declare Excise duty
The Excise duty is declared via E-tax system in case of products manufactured in Rwanda and service supplied in Rwanda and via Rwanda Electronic Single Window (ReSW ) for imported products.
The computation of excise duty is determined as follows:
- Imported Goods: calculated based on the CIF (Cost, Insurance and Freight) value.
- Locally Manufactured Goods and Service supplied in Rwanda: based on the selling price excluding VAT.
- Cigarettes and Similar Products: the tax base is the combination of a fixed tax per unit and the retail price, tax inclusive.
If a producer of a product or service provider and buyer or recipient of a taxable product or service are related persons, the selling price is the price that the product or service would reasonably be expected to fetch in an arm’s length transaction at the wholesale level in accordance with relevant Laws.
LIST OF EXCISABLE PRODUCTS AND SERVICES AND CORRESPONDING TAX RATES
| N0 | Description | Tax rates | HS codes |
|---|---|---|---|
| 1 | Juice from fruits, vegetables or other plants whose local raw material content, is at least 30% by weight of its constituents, including water | 10% | 2009.11.00 2009.12.00 2009.19.00 2009.21.00 2009.29.00 2009.31.00 2009.39.00 2009.41.00 2009.49.00 2009.50.00 2009.61.00 2009.69.00 2009.71.00 2009.79.00 2009.81.00 2009.89.00 2009.90.00 |
| 2 | Other juices from fruits, vegetables or other plants | 39% | 2009.11.00 2009.12.00 2009.19.00 2009.21.00 2009.29.00 2009.31.00 2009.39.00 2009.41.00 2009.49.00 2009.50.00 2009.61.00 2009.69.00 |
| 2009.71.00 2009.79.00 2009.81.00 2009.89.00 2009.90.00 | |||
| 3 | Lemonades, sodas and other juices | 39% | 2202.10.00 2202.91.00 2202.99.00 |
| 4 | Flavoured or coloured syrups and other preparations intended to be consumed as beverages after simple dilution with water (in the form of powder or granules) | 39% | 2106.90.90 |
| 5 | Beer whose local raw material content, excluding water, is at least 70% by weight of its constituents | 40% | 2203.00.10 2203.00.90 |
| 6 | Other beers | 65% | 2203.00.10 2203.00.90 |
| 7 | Wine whose local raw material content, excluding water, is at least 70% by weight of its constituents | 40% | 2204.10.00 2204.21.00 2204.22.00 2204.29.00 2205.10.00 2205.90.00 |
| 8 | Other wines | 70% of the value of a litre not exceeding FRW 40,000 | 2204.10.00 2204.21.00 2204.22.00 2204.29.00 2205.10.00 2205.90.00 |
| 9 | Brandies, liquors and whiskies whose local raw material content, excluding water, is at least 70% by weight of its constituents | 60% | 2208.20.00 2208.30.00 2208.40.00 2208.50.00
2208.60.00 2208.70.00 2208.90.10 2208.90.90 |
| 10 | Other brandies, liquors and whiskies | 70% of the value of a litre not exceeding FRW 150,000 | 2208.20.00 2208.30.00 2208.40.00 2208.50.00 2208.60.00 2208.70.00 2208.90.10 2208.90.90 |
| 11 | Other fermented beverages | 65% | 2206.00.10 2206.00.20 2206.00.90 |
| 12 | Other alcoholic beverages with local raw material content | 30% | 2206.00.10 2206.00.20 2206.00.90 |
| 13 | Cigarettes | 36% of retail price tax inclusive of a pack of 20 rods plus Frw 230 per pack | 2402.20.10 2402.20.90 2402.90.00 |
| 14 | Cigar and similar products containing tobacco or tobacco substitutes | 160% | 2402.10.00 |
| 15 | Electronic cigarette | FRW 30,000 per unit | 8543.40.10 |
| 16 | Cartridge with liquid for use in electronic cigarette | FRW 24,400 per unit | 8543.40.90 |
| 17 | Premium (excluding benzene) | FRW 183/litre | 2710.12.20 |
| 18 | Gas oil | FRW 150/litre | 2710.19.31 |
| 19 | Lubricants or fluids for motor vehicle and machinery maintenance | 37% | 2710.19.51 2710.19.52 2710.19.56 3403.19.00 3403.99.00 3819.00.00 3820.00.00 |
| 20 | Vehicles with an engine capacity of less than 1500 cc or hybrid vehicles which are not more than three years of age from the date of manufacture | 5% | 8703.21.90 8703.22.90 8703.31.90 8703.40.90 8703.50.90 8703.60.90 8703.70.90 |
| 21 | Vehicles with an engine capacity of between 1500 and 2500 cc or hybrid vehicles which are more than three years of age but not more than eight years of age from the date of manufacture | 10% | 8703.23.90 8703.32.90 8703.40.90 8703.50.90 8703.60.90 8703.70.90 |
| 22 | Vehicles with an engine capacity above 2500 cc or hybrid | 15% | 8701.10.00 |
|
| vehicles which are more than eight years of age from the date |
| 8701.21.90 |
|
| of manufacture |
| 8701.22.90 |
|
|
|
| 8701.23.90 |
|
|
|
| 8701.29.90 |
|
|
|
| 8701.30.00 |
|
|
|
| 8702.10.19 |
|
|
|
| 8702.10.22 |
|
|
|
| 8702.10.29 |
|
|
|
| 8702.20.19 |
|
|
|
| 8702.20.22 |
|
|
|
| 8702.20.29 |
|
|
|
| 8702.30.19 |
|
|
|
| 8702.30.22 |
|
|
|
| 8702.30.29 |
|
|
|
| 8702.90.19 |
|
|
|
| 8702.90.29 |
|
|
|
| 8703.23.90 |
|
|
|
| 8703.24.90 |
|
|
|
| 8703.33.90 |
|
|
|
| 8703.40.90 |
|
|
|
| 8703.50.90 |
|
|
|
| 8703.60.90 |
|
|
|
| 8703.70.90 |
|
|
|
| 8704.10.90 |
|
|
|
| 8704.21.90 |
|
|
|
| 8704.22.90 |
|
|
|
| 8704.23.90 |
|
|
|
| 8704.31.90 |
|
|
|
| 8704.32.90 |
|
|
|
| 8704.41.90 |
|
|
|
| 8704.42.90 8704.43.90 8704.51.90 8704.52.90 8704.90.90 8705.10.00 8705.20.00 8705.30.00 8705.40.00 8705.90.00 |
| 23. | Sweets and chewing gums | FRW 322/kg | 1704.10.00 1704.90.00 |
| 24 | Chocolates | FRW 1,930/kg | 1806.10.00 1806.20.00 1806.31.00 1806.32.00 1806.90.00 |
| 25 | Cosmetics and beauty products | 15% | 3303.00.00 3304.10.00 3304.20.00 3304.30.00 3304.91.00 3304.99.00 3305.10.00 3305.20.00 3305.30.00 3305.90.00 3307.10.00 3307.20.00 3307.30.00 |
| 26 | Telephone communications | 12% for the first year following the date of commencement of this Law |
|
| 14% during the second year following the date of commencement of this Law |
| ||
| 15% from the third year following the date of commencement of this Law |
| ||
| 27 | Amount or commission charged on financial transactions | 15% |
|
The following goods are exempt from the excise duty:
1.Goods for charitable organizations;
2.Vehicles assembled in Rwanda;
3.One personal vehicle of a former diplomat returning from a foreign diplomatic mission or an international organisation;
4.One vehicle of a Rwandan returnee or any other person returning back from a foreign country who fulfils exemption conditions set forth under the Customs Law;
5.Specific vehicle types, including:
a.Minibus and bus that can carry not less than 14 persons
b.Lorries and single cabin pickups manufactured to carry goods
c.Refrigerating vehicles, ambulances
d.Vehicles designed for persons with disabilities.
d. Tourist vehicles (are subject to the requirements provided for by the East African Community Customs Act)
6.Products specifically manufactured for export,
7. Products sold to duty free shops and other specific persons legally determined.
The tax period is the calendar month.
The tax is payable when:
(a) a taxable product is cleared out of the factory, in case of products manufactured in Rwanda;
(b) a product is under the customs control in case of imported products;
(c) the service is supplied.
For locally manufactured products: The taxpayer must declare and pay the excise duty within five days following the tax period .
For imported products: excise duty is paid concurrently with customs duties.
Penalties and administrative fines for late declaration and payment of Excise duty are similar to those applied on other domestic taxes as provided by the law n° 020/2023 of 31/03/2023 on tax procedures.
If you fail to submit a tax declaration on time, you are subject to an administrative fine which is calculated based on the turnover as follows:
· Frw 50,000: If the annual turnover is below Frw 20 million:
· Frw 300,000: For a public institution, a non-profit organization or a taxpayer whose annual turnover exceeds Frw 20 million
· Frw 500,000: For large taxpayers
In addition, there are non-fixed administrative fines, and the law provides different rates as follows:
A penalty of 20% of the due tax applies if the delay does not exceed 30 days.
A penalty of 40% applies if the taxpayer pays within 31 to 60 days after the deadline.
A penalty of 60% applies if the delay exceeds 60 days
These fines are not applied to micro-enterprises having an annual turnover below two million of Rwandan francs (FRW 2,000,000);