Rwanda Revenue Authority customs clearance

Taxes collected at customs

The Rwanda Revenue Authority guide Basic Information on Rwanda Taxation System, dated November 2025, sets out what is paid at the border ².

VAT payable by an importer is due when the imported goods enter the customs point, in line with customs law ². A withholding tax of 5 percent applies to goods imported for commercial use. It is paid at customs on the cost, insurance and freight (CIF) value before customs releases the goods ². Excise duty is due when imported products are under customs control and is paid together with customs duties ².

A booklet on tax law changes published by the authority in October 2023 says excise rates apply to the CIF value for imported products ⁷. It says goods sold in customs for which no taxes have been paid are exempt from VAT under Law No 049/2023 of 5 September 2023 ⁷.

Declaring goods

Declarations are lodged in the Rwanda e-Single Window. Traders submit import, export and transit information once at a single entry point instead of to each agency ¹. The portal uses a Java client, and declaration workbooks must be in .xlsx format ¹.

The Customs Mobile Declaration is a mobile web application for declaring goods before a border crossing. It applies to goods valued below RWF 500,000. Users register at the nearest customs office and get payment details by SMS to the registered number ¹.

Inspection and fast track

The authority's annual report for 2021 to 2022 says risk selectivity was piloted at customs offices and extended to SDV and DP World controlled areas ³. In that year, 49 firms applied to become Authorised Economic Operators and 21 were recommended for accreditation. Of 12 existing operators reassessed, 8 were recommended for re-authorisation, 3 for revocation and 1 was suspended at its own request ³. A total of 13,779 importers used fast-track schemes such as the Gold card and AEO ³. The Customs Services Department completed 220 post-clearance audits ³.

A TradeMark East Africa evaluation dated May 2015 found that about one quarter of imports went through the red channel for physical inspection ⁴. It reported that the Rwanda Development Board fee of US$45 per consignment had been eliminated ⁴.

Volumes and revenue

Customs collections were Rwf 476.9 billion in the 2021 to 2022 fiscal year, according to a table in the annual report. The same report gives Rwf 504.5 billion as the customs share of tax revenue on another page ³. Import duty collections were Rwf 112.7 billion ³.

An UNCTAD case study reports 2017 volumes of 223,308 import declarations, 67,696 export declarations, 77,565 transit procedures and 51,275 manifests ⁵.

Online services and contacts

On 24 October 2026 the main Rwanda Revenue Authority website showed an upgrade notice. It listed services that stayed available: e-Tax, MyRRA, district revenue declarations, non-fiscal revenue declarations, the Electronic Single Window and the ECMS letter system ⁶. Help is on 3004 or WhatsApp +250 739 008 010 ⁶.