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South Sudan customs and trade systems

Last checked 24 October 2026 · 10 sources

Short answer

The EAC page gives April 2016 as the date South Sudan joined the East African Community and 5 September 2016 as the date it became a full member 1. It joined the Northern Corridor agreement in December 2012 2. Most imports enter through Nimule on the Uganda border, where TradeMark Africa says a one stop border post was completed in 2020 3. Since March 2026 the South Sudan Revenue Authority requires all taxes, fees and duties to be paid through its e-Tax platform, as reported by Radio Yei 8.
Revenue body
South Sudan Revenue Authority, earlier called the National Revenue Authority 7,8
EAC membership
Joined April 2016, full member from 5 September 2016, both per the same EAC page 1
Northern Corridor
Sixth member state, December 2012 2
Main border
Nimule and Elegu, over 80% of goods entering, per TradeMark Africa 3
Payment rule
All taxes, fees, levies and duties through e-Tax, as reported on 18 March 2026 8
Customs law
Passed by Parliament and signed in May 2014, per TradeMark Africa 3

Who collects duties

Eye Radio reported on 7 July 2021, in an article by Michael Daniel, that the National Revenue Authority launched an electronic tax registration and payment system in Juba under the Taxation Act of 2009. Taxpayers could use the e-TAX platform from 1 July 2021, at www.etax.nra.gov.ss 7.

Radio Yei reported on 18 March 2026, in an article by Fox Onyango, that all taxes, fees, levies, duties, penalties and permits must go only through the official e-tax platform. Officials may not accept cash, cheques or other manual payments 8. The directive follows Presidential Order No. 35 of 2025. Commissioner General Moun Deng Ajuet of the South Sudan Revenue Authority described it as part of wider reforms 8. Payers are told to keep the electronic receipt as proof of payment 8.

The sources opened for this page do not name the customs declaration system used at South Sudan's borders.

Nimule and the Uganda border

TradeMark Africa says the Nimule and Elegu crossing handles over 80% of goods entering South Sudan, including humanitarian aid 3. It says the Nimule one stop border post was built with the Ministry of Transport and completed in 2020, with an office block, access roads and an inspection yard for 150 trucks 3.

Measure, per TradeMark Africa2013Later figure
Clearance time at Nimule 34 hours 32 hours in 2021 3
Clearance time at Elegu 360 hours 31.5 hours in 2021 3
Roadblocks between Nimule and Juba 314 32 in 2018 3

Regional transit and bonds

The Northern Corridor Transit and Transport Coordination Authority says South Sudan joined the corridor agreement in December 2012 as its sixth member state. The other members are Burundi, the DRC, Kenya, Rwanda and Uganda 2.

Sources differ on the COMESA regional transit bond. The UNESCAP database, updated 5 June 2024, lists South Sudan as a participating country in the RCTG-CARNET 4. The COMESA list of 12 states that signed and ratified the RCTG Agreement does not include South Sudan 5. The EastAfrican reported on 4 October 2014 that rollout was delayed for South Sudan, described as a non-Comesa state 6.

Audit findings and IMF view

The National Audit Chamber audited the use of IMF Rapid Credit Facility funds for August 2020 to June 2021. It found the Ministry of Finance and Planning requested SSP 4,355,920,305.86 for pension and personal income tax deductions, but the Free Balance system showed SSP 2,457,202,239.62, a shortfall of SSP 1,898,718,066.24 9. Its appendix shows a variance of SSP -61,587,081.51 between Free Balance and bank records on a Customs Service line 9. The report says the Ministry gave responses to some findings at an exit meeting. The responses are not set out in the report 9.

The IMF said on 10 June 2024 that oil exports account for nearly 90 percent of fiscal revenues 10. Its Executive Directors recommended better non-oil revenue collection and tax administration 10.

Common questions

Can I pay South Sudan customs duty in cash?

No, as reported in March 2026. All taxes, fees, levies and duties must go through the official e-tax platform, and officials may not take cash 8.

Is South Sudan in the EAC Customs Union?

The EAC page says South Sudan joined in April 2016 and became a full member on 5 September 2016 1. The sources opened do not give the date it began applying the CET.

Where is the main border crossing into South Sudan?

Nimule, opposite Elegu in Uganda. TradeMark Africa says it handles over 80% of goods entering the country 3.

Does South Sudan use the RCTG Carnet?

UNESCAP lists it as a participant 4. COMESA's signatory list does not include it 5.

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: Republic of South Sudan (accessed 24 October 2026)
  2. Northern Corridor Transit and Transport Coordination Authority: The Northern Corridor Transit and Transport Agreement (accessed 24 October 2026)
  3. TradeMark Africa, provider page: South Sudan (accessed 24 October 2026)
  4. UNESCAP Cross-Border Paperless Trade Database: Regional Customs Transit Guarantee (RCTG), RCTG-CARNET (updated 5 June 2024)
  5. COMESA Secretariat: Programme Activities, Trade Facilitation (accessed 24 October 2026)
  6. The EastAfrican: Comesa bond scheme speeds up movement of goods in Northern Corridor (4 October 2014)
  7. Eye Radio, Michael Daniel: NRA launches electronic tax collection system (7 July 2021)
  8. Radio Yei, Fox Onyango: Revenue Authority Bans Cash for All Government Payments (18 March 2026)
  9. National Audit Chamber: Detailed Compliance Audit Report on the Government of South Sudan, IMF Rapid Credit Facility funds (undated, covers August 2020 to June 2021)
  10. IMF: Press Release No. 24/210, IMF Executive Board Concludes 2023 Article IV Consultation with the Republic of South Sudan (10 June 2024)

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