1. HS CODE DESCRIPTION
Chapter: 84 – Nuclear reactors, boilers, machinery and mechanical appliances
Heading: 8443 – Printing machinery
Full Code: 8443.31.00 – Machines which perform two or more functions of printing, copying, faxing
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 |
| Multifunction Printers | Canon imageRUNNER, HP LaserJet MFP |
| Office Copiers | Xerox WorkCentre, Ricoh copiers |
| All-in-One Printers | Print/scan/copy/fax machines |
| Production Printers | High-volume commercial copiers |
| Color Copiers | Color multifunction devices |
| Desktop Copiers | Small office photocopiers |
| Network Printers | Enterprise printing systems |
| Digital Duplicators | Risograph printers, digital duplicators |
4. RELATED HS CODES
| HS Code | Description | Duty Rate (EAC) |
| 8443.32.00 | Printers (without copying or fax function) | 10% |
| 8443.99.00 | Parts for printing machinery | 0% |
| 8517.12.00 | Fax machines (standalone) | 25% |
| 3707.90.00 | Chemical preparations for photographic uses | 10% |
| 4802.55.00 | Paper for photocopiers (A4) | 10% |
| 8473.30.00 | Parts for office machines | 0% |
5. EAC IMPORT REQUIREMENTS
When importing photocopiers and printers (HS 8443.31.00) 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
• Duty rate of 10% for multifunctional office machines
• Must perform 2+ functions to qualify (print, copy, scan, fax)
• Toner and consumables classified separately
• Network-enabled features do not change classification
• Leased equipment requires special customs arrangements
• Service contracts and maintenance valued separately from equipment
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Document prepared for EAC Trade Reference
For the most current tariff rates, consult official customs authorities