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Regional rules

EAC Common External Tariff (CET)

Last checked 24 October 2026 · 7 sources

Short answer

The EAC Common External Tariff (CET) is the import duty schedule that all EAC Partner States apply to goods from outside the Community. The 2022 version has four bands of 0%, 10%, 25% and 35% 2. EAC trade and finance ministers adopted 35% as the fourth band on 6 May 2022, with the reviewed CET taking effect on 1 July 2022 1. The Council can let a Partner State apply a different rate for a set time through a stay of application, published in the EAC Gazette 4.
Legal base
Annex 1 to the EAC Customs Union Protocol 2
Bands
0%, 10%, 25% and 35% 2
35% band adopted
6 May 2022, by EAC ministers for trade and finance 1
In force
1 July 2022 1,2
Document
EAC Customs Union Common External Tariff Version 2022, 558 pages 2
Stays in force
1,956 tariff lines, 22% of the CET, as reported by The EastAfrican 5
De minimis
No duty where customs value is fifty dollars or less, from 26 September 2025 6

The four bands

The EAC repository record for CET Version 2022 says the Council of Ministers reviewed and adopted a four-band structure for all products imported into the Community. The minimum rate is 0% and the maximum is 35% 2. The document has Schedule 1, covering 21 sections, and Schedule 2, a list of sensitive items 2.

BandRateGoods, as reported by The EastAfrican on 3 June 2022
Band 1 30% 2,3Raw materials 3
Band 2 310% 2,3Intermediate goods 3
Band 3 325% 2,3Secondary intermediate goods 3
Band 4 335% 2,3Finished goods 3

The 2022 review

The EAC said ministers and cabinet secretaries for trade and finance adopted 35% as the fourth band at EAC headquarters in Arusha on 6 May 2022, after a retreat in Mombasa on 5 May 2022 1. The reviewed CET took effect on 1 July 2022 1. The meeting agreed to allow flexibility in applying the revised CET for products hit by global economic conditions 1.

The EAC listed products for the 35% band. They include dairy and meat products, cereals, cotton and textiles, iron and steel, edible oils, beverages and spirits, furniture, leather products, fresh-cut flowers, fruits and nuts, sugar and confectionery, coffee, tea and spices, ceramic products and paints 1.

The EAC quoted Council of Ministers chair Betty Maina as saying the reviewed CET would address requests for stays of application, which distort the EAC CET 1.

Stays of application and duty remission

A stay of application lets a Partner State apply a rate other than the CET rate, usually for one year. The EAC Gazette of 30 June 2025, Legal Notice 171, lists such measures 4. Legal Notices 177 to 190 in the same issue grant duty remission on raw materials and inputs for named states and products 4.

The EastAfrican reported that the EAC Sectoral Council on Trade, Industry, Finance and Investment, meeting in Arusha on 26 to 30 May, asked the Secretariat to move to end special tax treatment for some goods within 12 months. It reported that 1,956 tariff lines were under stays, or 22% of the CET 5. The article does not show a date. Its deadlines point to 2025 5.

Item, EAC Gazette 30 June 2025Partner StateCET rateRate applied
Television sets, HS 8528.72.90 4Kenya 425% 435% 4
Processed coffee 4Uganda 435% 460% 4
Smart cards, HS 8523.52.00 4Tanzania 425% 40% 4
Beet sugar 4Rwanda 4100% or US$460/MT 425% 4
Raw sugar for industrial use 4Burundi 4100% or US$460/MT 40% 4
Toys, HS 9503.00.00, CET change 4All Partner States 4Earlier rate not shown in the text read 4Raised to 35% 4

Related changes in the customs law

The 2025 amendment to the EAC Customs Management Act replaced section 124 so that no duty is charged on goods with a customs value of fifty dollars or less 6. A new section 140A lets the Council waive duty on goods in shortfall. Requests must be considered within sixty days, and a waiver cannot exceed one year 6. The amendment came into force on 26 September 2025 6.

Who applies the CET

The Customs Union Protocol was signed on 2 March 2004 in Arusha 7. The EAC says Rwanda and Burundi joined the Customs Union in 2008 and began applying its instruments in July 2009 7.

Common questions

What is the highest EAC import duty rate?

The top CET band is 35%, in force from 1 July 2022 1,2. Sensitive items and stays of application can carry other rates 2,4.

What is a stay of application in the EAC?

It is a Council decision that lets a Partner State apply a rate other than the CET rate, usually for one year. Stays are published in the EAC Gazette 4.

Is there a duty-free limit for small imports in the EAC?

Yes. Since the 2025 amendment, no duty applies where the customs value is fifty dollars or less 6.

Where can I find the full EAC CET schedule?

The CET Version 2022 is held in the EAC repository 2. Yearly changes appear in the EAC Gazette, such as the issue of 30 June 2025 4.

Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email [email protected].

Sources

  1. East African Community: EAC Ministers adopt 35% as the EAC CET 4th Band (6 May 2022)
  2. East African Community Repository: EAC Customs Union Common External Tariff Version 2022 (27 July 2022)
  3. The EastAfrican: East African states rush to impose new taxes on imported goods (3 June 2022)
  4. East African Community, copy hosted by RRA: East African Community Gazette Vol. AT 1 No. 19 (30 June 2025)
  5. The EastAfrican: EAC ministers order probe on products requiring special tax treatment (undated on page, accessed 24 October 2026)
  6. East African Community, copy hosted by TRA: East African Community Customs Management (Amendment) Act, 2025 (assented 30 November 2024)
  7. East African Community: Customs (accessed 24 October 2026)

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