What is this product?
Pencil cases (containers/pouches for holding pencils and pens) — note: the provided HS code 9608.99.00 (other pens and markers) appears to be an error for pencil cases. Pencil cases are not writing instruments — they are bags/containers and should classify under 4202.12.00 (cases of the kind normally carried in a pocket — of plastics) or 4202.99.00 (other bags of other materials) or 3926.10.00 (school supplies of plastics). This document flags the discrepancy.
HS Code Hierarchy
The correct EAC tariff classification is 9608.99.00. Hierarchy breakdown:
| Level | Code | Description |
| Chapter | 42/39 | Travel goods/bags OR plastic articles — depending on classification |
| Heading | 4202 | Trunks, suitcases, executive cases, school satchels and similar containers |
| Subheading | 4202.12 | Cases of the kind normally carried in the pocket/handbag — of plastic sheeting |
| EAC Tariff Code | 4202.12.00 | Pencil cases, pen pouches, stationery cases — plastic or fabric construction (recommended) |
EAC CET Import Duty & Applicable Taxes
Under the EAC Common External Tariff, this product attracts a 25% import duty on imports from outside the EAC Customs Union.
| Tax / Levy | Rate | Base | Applied By | Notes |
| EAC CET Import Duty | 35% | CIF Value | All EAC States | 4th band — bags/cases |
| Value Added Tax (VAT) | 16–18% | CIF + Duty | Each Partner State | Kenya 16%; Uganda/TZ/RW/BI 18% |
| Import Declaration Fee | 3.5% | FOB Value | Kenya only | Kenya Import Declaration Fee |
| Railway Dev. Levy (RDL) | 2% | CIF Value | Kenya only | Kenya Railway Development Levy |
| Infrastructure Levy | 1.5% | CIF Value | Uganda only | Uganda Infrastructure Levy |
| Withholding Tax | 15% | Assessable Value | Uganda only | Non-reclaimable |
| Intra-EAC Duty | 0% | CIF Value | EAC Trade only | EAC Certificate of Origin required |
Intra-EAC Trade: Goods traded between EAC Partner States with a valid EAC Certificate of Origin qualify for 0% preferential duty under the EAC Customs Union Protocol.
Tax Burden by EAC Partner State
Total import cost varies by Partner State due to country-specific levies:
| Partner State | CET | VAT | Country Levies | Est. Total | Notes |
| Kenya | 35% | 16% | IDF 3.5% + RDL 2% | ~56.5% | Highest levy count |
| Uganda | 35% | 18% | Infra 1.5% + WHT 15% | ~69.5% | Highest total burden |
| Tanzania | 35% | 18% | — | ~53% | No country-specific levies |
| Rwanda | 35% | 18% | — | ~53% | No country-specific levies |
| Burundi | 35% | 18% | — | ~53% | No country-specific levies |
Related & Adjacent HS Codes
Key related codes to avoid misclassification:
| HS Code | Description | Relationship |
| 4202.12.00 | Cases normally carried in pocket — of plastic sheeting | Recommended code for plastic pencil cases |
| 4202.92.00 | Other containers with outer surface of plastic sheeting | Alternative for pencil cases |
| 3926.10.00 | Office/school supplies of plastics | Alternative — plastic school supply classification |
| 9608.10.00 | Ball-point pens | The writing instruments contained in the case |
| 6307.90.90 | Other made-up textile articles | Fabric/textile pencil cases |
⚠ Classification Alert: Pencil cases are NOT writing instruments and should NOT be classified under 9608.99.00 (pens/markers). Correct classifications: plastic pencil case → 4202.12.00 (35% CET) or 3926.10.00 (25% CET); fabric pencil case → 4202.92.00 (35% CET). Verify and correct with your customs agent.
Possible Misclassification: 9608.99.00 is for pens/markers — NOT pencil cases. Using this code for a pencil case (a bag/container) may result in customs queries. Recommended correct code: 4202.12.00 or 3926.10.00.
Key Regulatory Notes
EAC Gazette Notices: Annual notices detail any stays of application or revised duty rates. Verify the current financial year notice before importation.
Certificate of Origin: Valid EAC Form C required for 0% intra-EAC preferential tariff (KRA, URA, TRA, RRA, OBR).
Reference: EAC CET 2022 | WCO HS 2022 | EAC Gazette Notices 2023–2025
For reference only. Verify current duty rates with your national Revenue Authority before importation.