This document is the Protocol on the Establishment of the East African Customs Union. The Partner States—the Republic of Uganda, the Republic of Kenya, and the United Republic of Tanzania—establish the Customs Union as an integral part of the East African Community.

Key aspects of the Customs Union include:

• Abolishing Internal Trade Barriers: Customs duties and other equivalent charges on imports among Partner States are to be eliminated (save as provided in the Protocol), and non-tariff barriers to trade shall be removed.

• Common External Tariff (CET): A common external tariff is established and maintained for all goods imported from foreign countries. The CET has a three-band structure with a minimum rate of 0%, a middle rate of 10%, and a maximum rate of 25%.

• Transitional Provisions (Internal Tariffs): The establishment is progressive over a five-year transitional period. Goods to and from Uganda and Tanzania, and from Uganda and Tanzania into Kenya, shall be duty-free. Goods from Kenya into Uganda and Tanzania are categorized as:

  • Category A: Immediate duty-free treatment.

  • Category B: Gradual tariff reduction with a five-year phase-out period for goods into Uganda.

• Objectives: The objectives include further liberalizing intra-regional trade, promoting production efficiency, enhancing investment, and promoting economic development and diversification in industrialization.

• Trade Remedies: The Protocol provides for rules of origin, anti-dumping measures, subsidies and countervailing measures, and safeguard measures. The East African Community Committee on Trade Remedies is established to handle matters concerning these remedies.

• Customs Law: The customs law of the Community includes the Treaty, this Protocol and its annexes, regulations and directives made by the Council, applicable decisions by the Court, Acts of the Community, and relevant principles of international law.

• Entry into Force: The Protocol shall enter into force upon ratification and deposit of instruments of ratification with the Secretary General by all Partner States.