1. HS CODE DESCRIPTION
Chapter: 83 – Miscellaneous articles of base metal
Heading: 8301 – Padlocks and locks, keys, parts, of base metal
Full Code: 8301.40.00 – Other locks (including electronic/digital locks)
2. EAC TARIFF RATES
| Tariff Component | Rate | Remarks |
| Import Duty (CET) | 25% | Common External Tariff |
| VAT | 18% | Standard rate in Uganda |
| Withholding Tax | 6% | For non-resident suppliers |
| Total Effective Rate | ≈50% | Combined estimate |
3. PRODUCT EXAMPLES
| Product Type | Specific Examples |
| Electronic Door Locks | Keypad locks, touchscreen locks |
| Biometric Locks | Fingerprint locks, facial recognition locks |
| Smart Locks | Bluetooth locks, WiFi-enabled locks |
| Hotel Card Locks | RFID card locks, magnetic card readers |
| Digital Safe Locks | Electronic safe locks, combination locks |
| Access Control Locks | Office door locks, security entrance locks |
| Cabinet Digital Locks | Electronic cabinet locks, locker locks |
| Keyless Entry Systems | Code locks, smartphone-controlled locks |
4. RELATED HS CODES
| HS Code | Description | Duty Rate (EAC) |
| 8301.10.00 | Padlocks of base metal | 25% |
| 8301.20.00 | Locks used for motor vehicles | 25% |
| 8301.60.00 | Parts of locks | 10% |
| 8531.10.00 | Burglar or fire alarms | 10% |
| 8517.62.00 | Access control machines (network-based) | 10% |
| 9031.80.00 | Fingerprint readers (as measuring devices) | 0% |
5. EAC IMPORT REQUIREMENTS
When importing digital locks (HS 8301.40.00) 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
• Electronic components do not change the HS classification
• Smart locks with network connectivity still classified as locks
• Batteries and power supplies should be valued separately
• May require electrical safety certification (KEBS/UNS)
• Software licenses may affect total import valuation
• Access control systems with servers may need different classification
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Document prepared for EAC Trade Reference
For the most current tariff rates, consult official customs authorities