Regional rules

EAC Single Customs Territory (SCT)

Last checked 24 October 2026 · 6 sources

Short answer

Under the EAC Single Customs Territory (SCT), duties are assessed and paid for the destination Partner State with the goods still at the first point of entry ¹. TRA says Partner States are treated as one customs territory, so goods need one declaration ². Start dates differ by source. EALA said piloting began in October 2013 on the Northern Corridor and in June 2014 on the Central Corridor ³. The EAC page says implementation began in July 2014 ¹.

What it is: One declaration, with duty assessed for the destination state at the first point of entry ^1,2
Northern Corridor start: Pilot from October 2013, per EALA and TRA ^2,3
Central Corridor start: Pilot from June 2014, per EALA ³. Effective 1 July 2014, as reported by The New Times ⁴
EAC start date: Implementation began in July 2014, per the EAC ¹
Cargo security: Electronic Cargo Tracking System or a regional bond guarantee (RCTG), per TRA ²
Legal hook: Section 251(o) of the EAC Customs Management Act, added in 2025, covers SCT regulations ⁵
Status: Live. The undated EAC page says transit enhancements were expected by the end of 2019 and exports were piloted on selected products ¹

What the SCT changes

The EAC describes the SCT as interconnected customs systems that share information between customs stations, plus a payment system that manages revenue transfers between Partner States ¹. Assessment and payment of duties happen for the destination Partner State, with the goods still at the first point of entry ¹.

TRA says all Partner States are treated as one customs territory, so goods need only one customs declaration, made in the country where they are consigned ². Before the SCT, imports for Rwanda, Burundi or Uganda through Dar es Salaam needed one declaration as transit goods in Tanzania and another as imports in the destination country, as reported by James Buyinza in The New Times on 24 June 2014 ⁴. The same article said the old process needed two or more customs agents for one cargo ⁴.

When it started

Sources give different start points. They are shown side by side with their dates.

Source	What it says
EAC SCT page, read 24 October 2026 ¹	Implementation began in July 2014 ¹
TRA SCT page, read 24 October 2026 ²	Launched in October 2013 as a pilot on the Northern Corridor of Kenya, Uganda and Rwanda, then extended to the Central Corridor ²
EALA press release, 26 August 2014 ³	Piloting began in October 2013 on the Northern Corridor and in June 2014 on the Central Corridor. The Summit adopted the SCT in late 2013 ³
The New Times, 24 June 2014 ⁴	Central Corridor framework from Dar es Salaam takes effect on 1 July ⁴

How TRA applies it

EAC goods: one declaration is lodged in Tanzania. Taxes are paid or a bond guarantee is given. The declaration and an exit note go to the destination state ²
Goods from outside the EAC bound for Rwanda, Burundi or Uganda are no longer treated as transit but as direct imports, processed in the destination country ²
Systems exchange manifest data, tax payment confirmation and release orders between countries ²
Warehoused goods move between bonded warehouses under the Electronic Cargo Tracking System or a regional bond guarantee listed as RCTG ²
Exports: one declaration in the exporting country, sent on to transit countries. TRA says this is not yet fully applied in all countries ²

Early results reported

In August 2014 the TRA Acting Commissioner General, Lusekelo Mwaseba, told visiting EALA members that petroleum products imported into Rwanda and Uganda through Dar es Salaam were cleared under the SCT without multiple declarations or multiple security bonds. He said wheat imported into Burundi and Rwanda was cleared under SCT procedures ³.

The EAC page states that transport time from Dar es Salaam and Mombasa fell from 21 and 18 days to 7 and 4 days, and transport cost fell from USD 3,100 to USD 1,025. The page does not give the year or the study behind these figures ¹.

The EastAfrican reported on 4 October 2014 that under the SCT, tax assessment and collection for imports happens at the first port of entry ⁶.

SCT in the customs law

The 2025 amendment to the EAC Customs Management Act adds a power in section 251 to make regulations on the single customs territory. It adds section 5(3A), which lets a Commissioner deploy officers at the first point or port of entry in another Partner State ⁵. The amendment came into force on 26 September 2025 ⁵.

Common questions

Do I pay duty in Mombasa or Dar es Salaam under the SCT?

Duty is assessed and paid for the destination Partner State with the goods still at the first point of entry ¹.

When did the Single Customs Territory start?

EALA said piloting began in October 2013 on the Northern Corridor and June 2014 on the Central Corridor ³. The EAC says implementation began in July 2014 ¹.

Is transit cargo still bonded under the SCT?

TRA says warehoused goods move under the Electronic Cargo Tracking System or a regional bond guarantee, and exports move under a regional bond or electronic tracking ².

Does the SCT cover exports?

Partly. The EAC says the export regime was being piloted on selected products ¹. TRA says the export process is not yet fully applied in all countries ².

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

Sources

EAC Customs Management Act, 2004
The customs law shared by East African Community states: its parts, who runs it, the 2019 and 2025 amendments and the sections traders use most.
Transit bonds and the RCTG regional guarantee
How customs transit bonds work in East Africa, the COMESA RCTG Carnet that replaces national bonds, which states take part and what the EAC law says.
Electronic cargo tracking compared across East Africa
Kenya, Uganda and Rwanda share RECTS. Tanzania runs its own ECTS. The DRC lists a transit tracking tool. Dates, costs and reported transit times.
Northern Corridor: Mombasa to the Great Lakes
The Northern Corridor links Mombasa port to Uganda, Rwanda, Burundi, South Sudan and eastern DRC. Agreement, routes, rail, port and tracking facts.
Central Corridor: Dar es Salaam to the Great Lakes
The Central Corridor links Dar es Salaam port to Rwanda, Burundi, Uganda, eastern DRC, Malawi and Zambia. Agreement, routes, border posts and volumes.