Uganda

All arriving passengers must make a declaration to Customs through the Red or Green channel under the East African Community Customs Management Act (EACCMA): Green means 'No goods to declare' (baggage within the prescribed passenger allowances); Red means 'Goods to declare' (dutiable or restricted goods), with purchase receipts/invoices presented. A traveller who has been outside Uganda for a period exceeding 24 hours may bring goods for personal use valued at up to USD 2,000 per traveller duty-free, as accompanied baggage declared to a proper officer with the purchase receipts/invoices (current URA guidance, FY2024-25). That tax allowance is applied inside the Red/Green declaration itself — it is not a second, separate form to file. The allowance covers only the passenger's own accompanied goods for personal or household use — not trade goods or goods for sale or disposal to other persons. Duty-free consumable quotas — spirits not exceeding 1 litre or wine not exceeding 2 litres; perfume and toilet water not exceeding 500 ml of which not more than 250 ml perfume; cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding 250 g in total — apply only to passengers who have attained the age of eighteen years; quantities in excess attract tax irrespective of intended use. Where goods are dutiable or exceed the allowances, the PB4 simplified customs regime applies to goods whose value does not exceed USD 2,000; PB4 is a clearance regime, not a duty exemption, and is relevant only where tax is due — passengers whose baggage is within allowances do not submit a PB4. No fee is stated for the declaration itself; where goods are dutiable, the assessed taxes must be paid.

This record does not resolve a live conflict between two official accounts and states the boundary up front: the 2023 Regulation's text uses 'equivalent to or exceeding' (≥) one thousand five hundred currency points and Form C for both entry and exit; the older, higher-ranking Anti-Money Laundering Act, 2013 section 10 and the FIA's currently published webpages use 'exceeding' (>) and put the inbound report on Form D. An obligation to declare a value strictly above 1,500 currency points is uncontested; whether carrying exactly 1,500 currency points triggers the duty is unresolved. The covered property is Uganda currency, monetary instruments, bearer negotiable instruments or foreign currency, in any currency (regulation 10 as substituted by the Anti-Money Laundering (Amendment) Regulations, 2023, SI 2023 No. 2, made 5 January 2023). Exit, value strictly above the threshold: both accounts specify Form C — notify the Uganda Revenue Authority using Form C in the Schedule and submit the Form to a customs officer at the port of exit (the Act text requires the notification before the currency is transported or sent out). Entry, value strictly above the threshold: the duty is uncontested but the form is not — the 2023 Regulation designates Form C at the port of entry, the Act/FIA webpage account a report on Form D — so a traveller entering Uganda with such currency should declare to a customs officer at the port of entry and confirm there which form to complete; this record does not instruct an inbound traveller to file Form C without qualification. The Act text also confines its outbound duty to currency not passing through normal banking procedures or Uganda's financial system; whether the scope of Act section 10 and of the 2023 Regulation differs in practice is likewise unresolved. Local-currency value of the threshold: the First Schedule to the Anti-Money Laundering Act, 2013 states 'A currency point is equivalent to Uganda shillings twenty thousand.', so 1,500 currency points = UGX 30,000,000 (1,500 x 20,000); the foreign-currency equivalent is not fixed by law and moves with the exchange rate (no statutory USD amount). The 2013 reprint carrying the First Schedule is expressly not the latest edition, so a later amendment of the point value by statutory instrument cannot be excluded (none appears in any official text read). Consequences (regulation 10(3)-(4)): a customs officer who reasonably believes there is a false declaration or failure to declare may require the person to produce and show all currency or bearer negotiable instruments in their possession; where false declaration or failure/refusal/neglect to declare is established, the currency or instruments are seized and the seizure recorded in Form 4.