1. HS CODE DESCRIPTION
Chapter: 85 – Electrical machinery and equipment
Heading: 8504 – Electrical transformers and static converters
Full Code: 8504.40.00 – Static converters (power adapters, chargers, power supplies)
2. EAC TARIFF RATES
| Tariff Component | Rate | Remarks |
| Import Duty (CET) | 10% | Common External Tariff |
| VAT | 18% | Standard rate in Uganda |
| Withholding Tax | 6% | For non-resident suppliers |
| Total Effective Rate | ≈30% | Combined estimate |
3. PRODUCT EXAMPLES
| Product Type | Specific Examples |
| Laptop Chargers | AC/DC adapters, notebook power supplies |
| Phone Chargers | USB chargers, wall adapters, fast chargers |
| Universal Adapters | Multi-device chargers, travel adapters |
| Power Banks | Portable battery chargers, external batteries |
| USB-C Chargers | Type-C fast charging adapters |
| Wireless Chargers | Qi wireless charging pads |
| Solar Chargers | Photovoltaic charging devices |
| Car Chargers | Vehicle DC-DC converters, cigarette lighter chargers |
4. RELATED HS CODES
| HS Code | Description | Duty Rate (EAC) |
| 8504.31.00 | Transformers (under 1 kVA) | 10% |
| 8504.50.00 | Inductors | 10% |
| 8544.42.00 | Charging cables with connectors | 10% |
| 8507.60.00 | Lithium-ion batteries (power bank cells) | 10% |
| 8536.69.00 | Plugs and sockets | 25% |
| 8473.30.00 | Computer power supplies (internal) | 0% |
5. EAC IMPORT REQUIREMENTS
When importing power adapters and chargers (HS 8504.40.00) into EAC countries, the following requirements apply:
- Valid import declaration (Single Customs Document)
- Commercial invoice and packing list
- Bill of Lading or Airway Bill
- Certificate of Origin (if claiming preferential rates)
- Pre-shipment inspection certificate (if required)
- Standards compliance certificate (KEBS/UNS/TBS)
- Import permit (if applicable)
- Tax Identification Number (TIN) of importer
6. EAC MEMBER STATES
| Country | Capital | Customs Authority |
| Burundi | Gitega | OBR (Office Burundais des Recettes) |
| DR Congo | Kinshasa | DGDA (Direction Générale des Douanes) |
| Kenya | Nairobi | KRA (Kenya Revenue Authority) |
| Rwanda | Kigali | RRA (Rwanda Revenue Authority) |
| South Sudan | Juba | NRA (National Revenue Authority) |
| Somalia | Mogadishu | SRA (Somalia Revenue Authority) |
| Tanzania | Dodoma | TRA (Tanzania Revenue Authority) |
| Uganda | Kampala | URA (Uganda Revenue Authority) |
7. KEY NOTES
• Favorable 10% duty rate for power conversion devices
• Must meet electrical safety standards (KEBS certification)
• Power banks with lithium batteries subject to air freight restrictions
• Voltage and frequency specifications must be declared
• Counterfeit chargers pose safety risks – verify authenticity
• Energy efficiency ratings may be required for certain devices