Chapter 93 · Arms and ammunition
Parts and accessories of articles of headings 93.01 to 93.04 — Of revolvers or pistols — Pistons, locking lugs and gas buffers
9305.10.40
- Line status
- Official
- Reference
- EAC CET 2022, Schedule 1
- Customs duty
- 25%
- Category 25 · finished goods
- VAT
- Customs value and duties collected, excluding VAT
- Excise duty
- 0
- Does not apply to this line
- Statistical unit
- kg
- In force since 1 July 2022
Import duties and taxes
All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
Exempt for EAC origin
DetailsThe applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code. |
25% | Customs value | Indicative |
VAT
Value added tax (national)
Indicative
DetailsVAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate. |
not quantified | Customs value and duties collected, excluding VAT | Indicative |
Other lines of heading 9305
- 9305.10.10 Parts and accessories of articles of headings 93.01 to 93.04 — Of revolvers or pistols — Firing mechanisms 25%
- 9305.10.20 Parts and accessories of articles of headings 93.01 to 93.04 — Of revolvers or pistols — Frames and receivers 25%
- 9305.10.30 Parts and accessories of articles of headings 93.01 to 93.04 — Of revolvers or pistols — Barrels 25%
- 9305.10.50 Parts and accessories of articles of headings 93.01 to 93.04 — Of revolvers or pistols — Magazines and parts thereof 25%
- 9305.10.60 Parts and accessories of articles of headings 93.01 to 93.04 — Of revolvers or pistols — Silencers (sound moderators) and parts thereof 25%
- 9305.10.70 Parts and accessories of articles of headings 93.01 to 93.04 — Of revolvers or pistols — Butts, grips and plates 25%
- 9305.10.80 Parts and accessories of articles of headings 93.01 to 93.04 — Of revolvers or pistols — Slides (for pistols) and cylinders (for revolvers) 25%
- 9305.20.10 Parts and accessories of articles of headings 93.01 to 93.04 — Of shotguns or rifles of heading 93.03 — Firing mechanisms 25%
- 9305.20.20 Parts and accessories of articles of headings 93.01 to 93.04 — Of shotguns or rifles of heading 93.03 — Frames and receivers 25%
- 9305.20.30 Parts and accessories of articles of headings 93.01 to 93.04 — Of shotguns or rifles of heading 93.03 — Rifle barrels 25%
- 9305.20.40 Parts and accessories of articles of headings 93.01 to 93.04 — Of shotguns or rifles of heading 93.03 — Pistons, locking lugs and gas buffers 25%
- 9305.20.50 Parts and accessories of articles of headings 93.01 to 93.04 — Of shotguns or rifles of heading 93.03 — Magazines and parts thereof 25%
- 9305.20.60 Parts and accessories of articles of headings 93.01 to 93.04 — Of shotguns or rifles of heading 93.03 — Silencers (sound moderators) and parts thereof 25%
- 9305.20.70 Parts and accessories of articles of headings 93.01 to 93.04 — Of shotguns or rifles of heading 93.03 — Flash eliminators and parts thereof 25%
- 9305.20.80 Parts and accessories of articles of headings 93.01 to 93.04 — Of shotguns or rifles of heading 93.03 — Breeches, bolts (gunlocks) and bolt carriers 25%
- 9305.91.11 Parts and accessories of articles of headings 93.01 to 93.04 — Other — Of military weapons of heading 93.01 — Of machine-guns, sub-machine-guns, shotguns or rifles — Firing mechanisms 25%
- 9305.91.12 Parts and accessories of articles of headings 93.01 to 93.04 — Other — Of military weapons of heading 93.01 — Of machine-guns, sub-machine-guns, shotguns or rifles — Frames and receivers 25%
- 9305.91.13 Parts and accessories of articles of headings 93.01 to 93.04 — Other — Of military weapons of heading 93.01 — Of machine-guns, sub-machine-guns, shotguns or rifles — Barrels 25%
- 9305.91.14 Parts and accessories of articles of headings 93.01 to 93.04 — Other — Of military weapons of heading 93.01 — Of machine-guns, sub-machine-guns, shotguns or rifles — Pistons, locking lugs and gas buffers 25%
- 9305.91.15 Parts and accessories of articles of headings 93.01 to 93.04 — Other — Of military weapons of heading 93.01 — Of machine-guns, sub-machine-guns, shotguns or rifles — Magazines and parts thereof 25%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
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02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on