Chapter 96 · Miscellaneous manufactured articles
Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) — Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers
9603.40.00
- 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
- u
- 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 9603
- 9603.10.00 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) — Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles 25%
- 9603.21.00 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) — Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances — Tooth brushes, including dental-plate brushes 25%
- 9603.29.00 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) — Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances — Other 25%
- 9603.30.00 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) — Artists’ brushes, writing brushes and similar brushes for the application of cosmetics 25%
- 9603.50.00 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) — Other brushes constituting parts of machines, appliances or vehicles 25%
- 9603.90.00 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) — Other 25%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
-
02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on