URA CPC’s explained
4057 – Direct home use after importation of goods for an approved project
This code applies to goods imported specifically for an approved project—often government or donor-funded projects that may enjoy tax exemptions or special treatment under Ugandan law. Examples include road construction, energy development, or public health programs.
- Usage: The goods are cleared directly for use without being warehoused.
- Special requirement: Must be backed by official project approval documentation from relevant ministries or authorities.
4070 – Direct home consumption from government warehouse
Goods under this code are released from a government warehouse directly into the domestic market.
- Usage: Often applies to government-held stocks, seized goods auctioned by URA, or goods kept under state custody before sale.
- Special requirement: Proof of government release, auction receipts, or allocation letters.
4071 – Home use import after customs warehousing
This code is used when goods that were previously stored in a bonded warehouse under customs control (e.g., declared under IM7) are now being cleared for home consumption.
- Usage: Common for importers who defer tax payments until the goods are sold.
- Special requirement: Original warehousing entry, warehouse release documents, and payment of duties before goods leave.
4080 – Direct import for home use after inward transit for fuel
Specially designated for fuel imports that have arrived via inland transit—such as from a port in another EAC country—and are now being cleared for domestic use.
- Usage: Petroleum importers after transit from Mombasa or Dar es Salaam.
- Special requirement: Fuel-specific permits and compliance with URA’s petroleum import regulations.
4081 – Direct import for home use after inward transit for dry cargo
Similar to 4080 but applies to dry cargo (non-liquid goods) that has been in transit from another entry point and is now being cleared for home consumption.
- Usage: Importers of general cargo that entered Uganda after transit through Kenya or Tanzania.
- Special requirement: Inward transit documents and final clearance documentation.
4092 – Home consumption for construction materials
Applies to goods classified as construction materials that are being imported directly for domestic use.
- Usage: Large-scale building projects, infrastructure development, and housing schemes.
- Special requirement: May require confirmation from the Ministry of Works or project owner if linked to approved developments.
4093 – Home consumption of unused EPZ goods
Used for Export Processing Zone (EPZ) goods that were never exported and are now being released for use in Uganda.
- Usage: When an exporter in an EPZ decides to sell products locally instead of abroad.
- Special requirement: URA permission for change of use, payment of duties since EPZ imports are normally tax-exempt for export purposes.
4094 – Home consumption of goods from free port
Covers goods from a free port area being brought into Uganda for local use.
- Usage: Often goods stored in duty-free or special economic zones that are now destined for the domestic market.
- Special requirement: Duties and taxes must be paid upon entry into Uganda’s taxable area.
4095 – Home consumption of machinery no longer used in Free Zone (FZ)
Applies to machinery that was initially in a Free Zone but is now withdrawn for use in Uganda.
- Usage: Businesses closing or downsizing operations in a Free Zone.
- Special requirement: Must be assessed for duties based on residual value, not original purchase price.
4096 – Home consumption of furniture no longer used in FZ
Similar to 4095 but specifically for furniture.
- Usage: Office or industrial furniture being relocated from a Free Zone into Uganda.
- Special requirement: Valuation assessment for duties based on depreciation.
4097 – Home consumption of goods initially intended to be consumed into FZ
This code applies when goods were originally meant for consumption within a Free Zone but are now redirected for domestic use.
- Usage: Change in business plans or excess goods in a Free Zone being sold locally.
- Special requirement: Must regularize with URA and pay all applicable duties.
4100 – Direct home use import under drawback procedures
Drawback procedures allow importers to claim a refund of duties on goods that will be exported after processing. This code is used when those goods are being imported directly for home use under that arrangement.
- Usage: Manufacturers who also sell part of their goods locally.
- Special requirement: Must comply with URA’s drawback policy and keep separate records for goods meant for export.
4200 – Accompanied passenger baggage USD 300 and under
Applies to passenger baggage brought into Uganda with a value not exceeding USD 300.
- Usage: Travelers bringing personal effects.
- Special requirement: Normally exempt from duties if within value limit and for personal use.
4300 – Post parcel imports above USD 50
Used for goods arriving by post or courier with a value above USD 50.
- Usage: Online purchases, small business imports via DHL, FedEx, EMS.
- Special requirement: Subject to duty assessment and clearance procedures.
4400 – Other miscellaneous imports
A general-purpose code for imports that do not fit into other specific categories.
- Usage: Rare, and used with caution—URA prefers specific codes.
- Special requirement: Detailed description of goods to justify this classification.
4451 – IM4 after temporary importation
Applies when goods that were temporarily imported (often under bond) are now being cleared for permanent home use.
- Usage: Equipment brought in for a project that is later purchased locally.
- Special requirement: Duties calculated based on the remaining value.
4456 – Previously temporary import motor vehicles
Similar to 4451 but specifically for motor vehicles.
- Usage: Vehicles imported temporarily for events, projects, or special purposes that are later retained in Uganda.
- Special requirement: Taxes are paid on the current market value of the vehicle at time of permanent clearance.