EABC POSITION ON COMPREHENSIVE REVIEW OF EAC COMMON EXTERNAL TARIFF (CET)

1.0 INTRODUCTION:


One of the key instruments of the EAC Customs Union Protocol is EAC Common External Tariff (CET). The EAC CET is a very important annex of EAC Customs Protocol as it reflects the trade relations between EAC Partner States and the Rest of the World (RoW) with regard to import duty charged on imported products into the Community. The implementation EAC CET commenced in 2005 after coming into force of the EAC Customs Union Protocol. The EAC CET is currently structured under three bands of 25% for finished goods, 10% for intermediate goods and 0% for raw materials and capital goods. In addition, there are a limited number of products under the sensitive list that attract rates above the maximum rate of 25% whereby they range from 35% to 100%. In total the EAC-CET covers a total of 5,395 tariff lines at 8-digit level which can be broken down as follow:


• 0% for raw materials, capital and social goods which cover 2,003 tariff lines or 37.1%
• 10% for intermediate goods that covers 1,152 tariff lines or 21.4% of total tariff lines
• 25% for finished goods that covers 2,176 tariff lines or 40.3% of total tariff lines
• 35%-100% for sensitive items/goods covering just 64 tariff lines or 1.2% of total tariff lines.

Download EABC Position on Comprehensive Review of the EAC Common External Tariff.