By Mulengera Reporters
The Uganda Revenue Authority (URA) has announced a strict new enforcement measure providing for the forfeiture of excess, undeclared, and concealed goods detected during physical cargo verification.
In a public notice released on X on May 19, 2026, URA said the decision is part of its continued efforts to strengthen tax compliance and protect government revenue through a balanced approach that facilitates compliant traders while taking firm action against non-compliance. The authority noted that although improvements such as modernized customs systems, automation, and taxpayer sensitization have enhanced clearance processes, cases of under-declaration and concealment of goods remain a challenge.
URA cited Section 210(c) of the East African Community Customs Management Act, 2004, which classifies “uncustomed goods” as liable to forfeiture under customs law. The authority emphasized that the law empowers it to confiscate goods that are not properly declared or are deliberately hidden during importation.
Under the new directive, all excess, undeclared, and concealed goods identified during physical verification of cargo will be forfeited once the measure comes into effect on July 1, 2026. URA has introduced a transition period ahead of full enforcement to allow traders to regularize their declarations.
During this interim period, importers whose consignments have already been inspected and found with discrepancies have been urged to immediately engage their respective customs stations for lawful clearance. Clearing agents and importers are also encouraged to voluntarily disclose any undeclared goods before physical verification is conducted, in order to avoid forfeiture.
The tax authority further warned that any undeclared or concealed goods remaining uncleared by June 30, 2026, will automatically be liable to forfeiture.
URA reaffirmed its commitment to facilitating legitimate trade and improving compliance in cross-border transactions. It called upon importers, exporters, and clearing agents to ensure full and accurate declaration of goods to avoid legal penalties as Uganda continues to strengthen its customs enforcement framework.
