1. HS CODE DESCRIPTION
Chapter: 84 – Nuclear reactors, boilers, machinery and mechanical appliances
Heading: 8473 – Parts and accessories for machines of headings 8469-8472
Full Code: 8473.30.00 – Parts and accessories for automatic data processing machines
2. EAC TARIFF RATES
| Tariff Component | Rate | Remarks |
| Import Duty (CET) | 0% | Common External Tariff |
| VAT | 18% | Standard rate in Uganda |
| Withholding Tax | 6% | For non-resident suppliers |
| Total Effective Rate | ≈18% | Combined estimate |
3. PRODUCT EXAMPLES
| Product Type | Specific Examples |
| Internal Hard Drives | SATA HDDs, IDE hard drives |
| External Hard Drives | USB HDDs, portable storage drives |
| Solid State Drives | SSD drives, NVMe drives |
| Enterprise Drives | Server hard drives, datacenter HDDs |
| Surveillance Drives | CCTV storage drives, DVR/NVR drives |
| Network Attached Storage | NAS drives, network storage |
| Computer Memory (RAM) | DDR4, DDR5 memory modules |
| Motherboards | PC motherboards, server boards |
4. RELATED HS CODES
| HS Code | Description | Duty Rate (EAC) |
| 8471.70.00 | Storage units for data processing | 0% |
| 8473.50.00 | Parts for machines of heading 8470-8472 | 0% |
| 8471.80.00 | Other units of data processing machines | 0% |
| 8542.31.00 | Processors and controllers (CPUs) | 0% |
| 8504.40.00 | Power supply units for computers | 10% |
| 8517.62.00 | Network storage devices | 10% |
5. EAC IMPORT REQUIREMENTS
When importing computer hard drives (HS 8473.30.00) 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-free (0%) for computer parts and accessories
• Both internal and external drives fall under this code
• SSDs and HDDs classified together as storage devices
• Encryption or special features do not change classification
• Refurbished parts eligible for same duty treatment
• Warranty and technical support may affect commercial value