Other stoppers, lids, caps and other closures of plastics
HS Chapter
Ch. 39 — Plastics & Articles Thereof
Section
Section VII
EAC CET Rate
25% — Finished Consumer Good
Classification Status
⚠ VERIFY / REVIEW
2. Classification Notes
DECLARED: 3923.50.90 (stoppers/lids/caps). ISSUE: This subheading covers closures and caps, not complete bottles. Baby feeding bottles are complete articles.
RECOMMENDED CORRECTION: Declare under 3923.30.00 instead of 3923.50.90. Plastic bottles (including feeding bottles) = 3923.30 (carboys, bottles, flasks and similar articles of plastics). Baby feeding bottles are specifically plastic bottles with nipple/teat — the bottle body = 3923.30. The teat/nipple = 4014.90 (rubber articles for infant use). If declared as a complete set, 3923.30 covers the primary article.
3. EAC CET Band Positioning
CET Band
Category
Rate
Status
Band 0
Raw materials & capital goods
0%
—
Band 1
Intermediate goods / tools
10%
—
Band 2
Finished consumer goods
25%
â—„ THIS PRODUCT
Band 3
Finished goods (available regionally) — added July 2022
35%
—
4. Uganda Import Tax Calculation (per $1,000 CIF)
Tax Component
Basis
Amount (on $1,000 CIF)
Notes
Import Duty (CET)
25% × CIF
$250.00
25% as finished consumer good
VAT
18% × (CIF + Duty)
$225.00
Reclaimable if VAT-registered (UGX 150M+ turnover)
Withholding Tax (WHT)
6% × CIF
$60.00
NOT reclaimable. Commercial imports only
Infrastructure Levy
1.5% × CIF
$15.00
NOT exempt (Ch.84/85 exemption does NOT apply to this product)
Import Declaration Fee (IDF)
1% × CIF
$10.00
NOT exempt. Applies to this chapter
TOTAL TAXES (per $1,000 CIF)
All above
$560.00
560.0% of CIF value. Effective cost: ~$1560 landed
5. Related & Competing HS Codes
HS Code
Description
CET
Relationship
3923.30.00
Carboys, bottles, flasks and similar articles of plastics
25%
CORRECT for plastic feeding bottle body
4014.90.00
Other articles of vulcanised rubber (incl. teats)
25%
Rubber teats/nipples
6. Declaration Best Practice
Requirement
Guidance
Invoice Description
State: ‘Assorted Feeding Bottles’ with material, model number, and intended use on commercial invoice.
HS Code to Declare
3923.50.90 (REVIEW — consider 3923.30.00)
Country of Origin
Include Certificate of Origin. EAC intra-trade: use Form C for preferential rates.
Supporting Documents
Product datasheet, manufacturer catalogue page, or technical specification.
SOA Check
Verify EAC Gazette (published 30 June annually) for any Stay of Application on this HS code before each import.
VAT Registration
VAT-registered importers can reclaim 18% VAT as input tax. Non-registered: 18% is a sunk cost.
DISCLAIMER: Rates are based on EAC CET Version 2022 and available EAC Gazette information to March 2026. Always verify current rates and SOAs with URA (ura.go.ug), KRA (kra.go.ke), TRA (tra.go.tz) or RRA (rra.gov.rw) before importing.