Tax & duty
Duty-free official supplies & first-arrival effects
Under the Fifth Schedule of the EAC Customs Management Act (2004) and Article 36 of the Vienna Convention, missions are exempt from customs duties on articles for official use, and members may import first-arrival personal and household effects free of duty.
PRO 1BWho it applies to
The mission (official supplies) and its members (personal & household effects on first arrival).
How it works
- 1Apply on IPMIS under PRO 1B goods for the articles to be released free of customs duty.
- 2Protocol confirms entitlement and forwards the exemption to Customs.
- 3The goods are released free of customs duty on approval.
Conditions and notes
- Official supplies include furniture, office equipment, hardware, and supplies for official ceremonies (trade fairs, exhibitions, national days).
- First-arrival effects must be imported within 90 days of first arrival, or up to 360 days where approved by the Commissioner of Customs. Imports beyond this period attract duty.