What Has Changed?
The Finance Act, 2026 broadens the application of the East African Community Customs Management Act, 2004 (EACCMA) to fees and levies imposed under Part III of the Miscellaneous Fees and Levies Act.
What Does This Mean?
EACCMA provisions relating to the following will apply to the assessment, collection and enforcement of payment of these fees and levies:
- Valuation of imported goods: customs valuation rules will apply when determining the value of imported goods for the relevant levies.
- Collection of fees and levies: the customs framework for collecting duty will also apply to the relevant fees and levies.
- Enforcement of payment: the Commissioner will have a broader legal basis for enforcing payment of these charges.
The amendment strengthens the legal framework for administering import-related fees and levies and promotes consistency in valuation, collection and enforcement, including for levies such as the Export and Investment Promotion Levy and the anti-adulteration levy.
What Should Importers Do?
- Ensure imported goods are correctly valued.
- Identify all applicable fees and levies.
- Keep proper import documentation and supporting records.
- Comply with applicable payment requirements.
Key takeaway: Importers should pay close attention to customs valuation and compliance. The expanded application of EACCMA provides a stronger legal framework for assessing, collecting and enforcing the relevant fees and levies.
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