By Aggrey Baba
The Uganda Revenue Authority (URA) has provided detailed guidance for importers of Groupage Cargo, emphasizing a direct clearance process that allows traders to pay taxes and clear goods independently, without relying on middlemen such as Container Leaders or Cargo Handlers.
According to the authority, importers should use individual House Bills (Separate Bills) when clearing goods under consolidated shipments, a process which begins with the shipping line issuing a Master Bill to the consolidator, who then splits it into individual House Bills for each importer. Importers obtain these House Bills from the consolidator to proceed with clearance.
At the port of clearance, whether Mombasa or Dar es Salaam, the consolidator appoints a licensed customs clearing agent to submit the required documentation to URA. Once approved, the goods are released for transit to a customs-bonded warehouse in Uganda.
Upon arrival, the consolidated shipment is jointly received by the warehouse keeper and URA officials. Each importer appoints a clearing agent to manage their goods using the individual House Bills. URA conducts a physical verification of the shipment to ensure all goods are correctly declared.
Ownership of goods is then transferred to the respective importer on the URA ASYCUDA system, with the corresponding House Bill of Lading attached. Importers, through their agents, submit a Home Use Declaration (M4) and pay the applicable taxes, which URA verifies before releasing the goods.
URA emphasized that this process promotes transparency, ensures the correct tax is paid, and enables goods to be released within two to three working days. The authority also noted that proper use of individual House Bills can significantly reduce costs previously incurred due to middlemen exploitation.
Since April 2025, URA has engaged and sensitized Container Leaders and Cargo Handlers to promote legitimate consolidation practices. The authority warned that continued exploitation of importers or tax evasion will be met with strict legal action.
Importers are encouraged to claim their House Bills and exercise the right to self-clearance, as URA remains committed to educating traders and facilitating efficient clearance of imported cargo to support business growth and economic development. (For comments on this story, get back to us on 0705579994 [WhatsApp line], 0779411734 & 041 4674611 or email us at mulengeranews@gmail.com).
