Doing Business with Uganda

Exporting to Uganda involves navigating a series of administrative, legal, and regulatory procedures to ensure compliance with both international trade standards and Ugandan import regulations. Below is a clear, step-by-step guide to help businesses or individuals looking to export goods to Uganda.

1. Identify Goods and Compliance with Export Regulations

Before initiating the export process, ensure that the goods you intend to export comply with both your country’s export regulations and Uganda’s import requirements.

• How to Proceed:
  • Verify whether the item requires an export license or special certification from your home country.
  • Check if the goods are subject to import restrictions or prohibited in Uganda (e.g., hazardous materials, counterfeit goods, etc.).
  • Ensure that your goods meet Ugandan product standards and are safe for distribution within the country.
• Key Contact:
  • Uganda National Bureau of Standards (UNBS)
    Website: https://www.unbs.go.ug
    The UNBS provides guidelines on product standards and requirements for goods being imported into Uganda.

2. Obtain Necessary Certifications and Documentation

For exporting to Uganda, you will need to gather the appropriate certifications and documents required for customs clearance and legal compliance. These typically include:

• How to Proceed:
  • Commercial Invoice: This document must detail the value, quantity, and description of the goods.
  • Packing List: A document that lists the contents, packaging, and weight of each shipment.
  • Certificate of Origin: Issued by the relevant authority in the exporting country, this certificate proves where the goods were manufactured.
  • Bill of Lading / Airway Bill: If shipping by sea or air, these documents facilitate the shipment of goods and serve as proof of the contract of carriage.
  • Certificate of Conformity (CoC): Certain goods may require this certificate from the Uganda National Bureau of Standards (UNBS) to confirm compliance with Ugandan standards.
  • Phytosanitary Certificate (for agricultural products): Ensures that the agricultural products meet Uganda’s health and safety standards.
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    The URA provides guidelines on customs forms, import duties, and documentation requirements.

3. Register with Uganda Revenue Authority (URA)

If you plan to engage in consistent trade with Uganda, you or your local partner/importer must register with the Uganda Revenue Authority (URA) to facilitate the customs clearance process.

• How to Proceed:
  • If you have a local partner in Uganda, they should already have a Tax Identification Number (TIN), which is required for customs processing.
  • If you’re an exporter doing business directly in Uganda, you may also need to acquire a TIN for your company.
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    URA handles all tax-related matters, including the issuance of TINs and customs duties.

4. Choose a Shipping Method and Freight Forwarder

Selecting the right freight forwarder and shipping method is critical to ensuring that your goods arrive in Uganda on time and in good condition.

• How to Proceed:
  • Choose between sea freight or air freight depending on the nature of your goods. For bulky items, sea freight is usually more economical.
  • Work with a freight forwarder experienced in shipping to Africa, particularly Uganda. They will help manage logistics, customs paperwork, and compliance.
  • Ensure that your freight forwarder has all the necessary documents, including the Bill of Lading or Airway Bill.
• Key Contact:
  • Uganda Freight Forwarders Association (UFFA)
    Website: https://www.uffa.co.ug
    The UFFA can help connect you with certified freight forwarders operating in Uganda.

5. Pre-Export Verification of Conformity (PVoC)

Uganda requires certain categories of goods to undergo a Pre-Export Verification of Conformity (PVoC) to ensure they meet the relevant standards before entering the country. This process is managed by UNBS.

• How to Proceed:
  • Engage a PVoC service provider to inspect the goods in your country of export. The service provider will check for compliance with Ugandan standards.
  • Obtain a Certificate of Conformity (CoC) from the PVoC service provider, which will be required for customs clearance in Uganda.
• Key Contact:
  • Uganda National Bureau of Standards (UNBS)
    Website: https://www.unbs.go.ug
    The UNBS oversees the PVoC program and provides a list of approved PVoC service providers.

6. Customs Clearance and Import Duties

Upon arrival in Uganda, your goods must go through customs clearance. This involves the assessment of duties, taxes, and the verification of documentation.

• How to Proceed:
  • Submit the necessary documents to the Uganda Revenue Authority (URA), including your Commercial Invoice, Certificate of Origin, Bill of Lading, and Certificate of Conformity.
  • Pay any applicable import duties, VAT, and other taxes. Import duties vary depending on the product classification, with most rates ranging from 0% to 25%.
  • Your customs broker or freight forwarder will help facilitate this process and ensure timely clearance.
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    URA handles customs clearance, duties, and taxes.

7. Delivery and Distribution in Uganda

Once your goods have cleared customs, they are ready for delivery and distribution within Uganda. You can arrange for final delivery through a local logistics company or distribute them yourself if you have a presence in the country.

• How to Proceed:
  • Work with local transport companies or distributors to get your goods to their final destination, whether it’s a warehouse, retail outlet, or directly to customers.
  • Ensure that delivery complies with any further local regulations, such as labeling and packaging requirements, particularly for consumer goods.
• Key Contact:
  • Uganda Freight Forwarders Association (UFFA)
    Website: https://www.uffa.co.ug
    The UFFA can assist with local transportation and logistics services.

8. Monitor and Maintain Compliance

After your goods have been successfully delivered, it is important to continue monitoring compliance with Ugandan regulations for future shipments.

• How to Proceed:
  • Ensure that all future exports are compliant with UNBS standards and follow the same procedures for obtaining certifications and documentation.
  • Regularly review Ugandan trade regulations and tariffs, as they can change and impact your costs and processes.
• Key Contact:
  • Uganda National Bureau of Standards (UNBS)
    Website: https://www.unbs.go.ug
    UNBS updates and enforces product standards for imports.

Key Contacts for Exporting to Uganda

1. Uganda National Bureau of Standards (UNBS)
   Website: https://www.unbs.go.ug
   UNBS is responsible for setting and enforcing product standards in Uganda.
2. Uganda Revenue Authority (URA)
   Website: https://www.ura.go.ug
   URA oversees customs, tax collection, and import duties.
3. Uganda Freight Forwarders Association (UFFA)
   Website: https://www.uffa.co.ug
   UFFA provides a network of certified freight forwarders to assist with imports and exports.
4. Ministry of Trade, Industry, and Cooperatives (MTIC)
   Website: https://www.mtic.go.ug
   The ministry provides guidelines and policies for trade and industrial development in Uganda.

Importing goods into Uganda involves a series of procedural steps to ensure compliance with the country’s customs regulations and standards. This guide provides a clear, step-by-step process to help businesses and individuals import goods into Uganda.

1. Verify Product Eligibility and Regulatory Compliance

Before initiating the import process, ensure that the goods you intend to import are allowed and meet Uganda’s regulatory requirements.

• How to Proceed:
  • Check if the product is prohibited or restricted in Uganda. Some items, such as counterfeit goods, certain chemicals, and hazardous materials, may not be allowed.
  • Verify if the product requires special permits or licenses (e.g., pharmaceuticals, chemicals, electronics). Some goods may require pre-approval from regulatory agencies.
  • Ensure that your product complies with Uganda National Bureau of Standards (UNBS) requirements for safety, health, and environmental standards.
• Key Contact:
  • Uganda National Bureau of Standards (UNBS)
    Website: https://www.unbs.go.ug
    UNBS provides information on product standards and import regulations.

2. Obtain Importer’s Tax Identification Number (TIN)

Any individual or company intending to import goods into Uganda must have a Tax Identification Number (TIN) registered with the Uganda Revenue Authority (URA).

• How to Proceed:
  • Register for a TIN online through the URA portal if you do not already have one.
  • If you are using a customs broker, ensure that they also have a TIN and are registered with the URA.
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    The URA handles tax registration and customs clearance.

3. Pre-Export Verification of Conformity (PVoC)

Uganda requires certain goods to undergo a Pre-Export Verification of Conformity (PVoC) in the country of export to ensure they meet Ugandan standards. This step is mandatory for specific products, including electrical appliances, chemicals, and food items.

• How to Proceed:
  • Contact a UNBS-approved PVoC service provider in the exporting country to conduct the verification.
  • Obtain a Certificate of Conformity (CoC), which will be required for customs clearance in Uganda.
• Key Contact:
  • Uganda National Bureau of Standards (UNBS)
    Website: https://www.unbs.go.ug
    UNBS oversees the PVoC program and provides a list of approved service providers.

4. Arrange for Shipping and Choose a Freight Forwarder

Once your goods have been verified and certified, arrange for shipping to Uganda. Choosing an experienced freight forwarder can help streamline the import process.

• How to Proceed:
  • Select a freight forwarder who can handle shipping logistics and customs documentation, especially if you are unfamiliar with Ugandan import procedures.
  • Obtain a Bill of Lading (for sea freight) or an Airway Bill (for air freight) from the shipping company.
  • Ensure that the shipping documentation includes a Packing List, Commercial Invoice, and Certificate of Origin.
• Key Contact:
  • Uganda Freight Forwarders Association (UFFA)
    Website: https://www.uffa.co.ug
    UFFA can help connect you with certified freight forwarders operating in Uganda.

5. Submit Import Declaration Form (IDF)

Before your goods arrive in Uganda, you must complete and submit an Import Declaration Form (IDF) to the Uganda Revenue Authority (URA). This form is required for customs clearance.

• How to Proceed:
  • Log into the URA ASYCUDA World portal to fill out and submit the IDF.
  • You will need to include details about the goods being imported, such as product descriptions, quantities, CIF (Cost, Insurance, and Freight) value, and applicable Harmonized System (HS) codes.
  • Attach all necessary supporting documents, including the Commercial Invoice, Certificate of Conformity, and Bill of Lading.
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    ASYCUDA World Portal: https://asycuda.ura.go.ug
    URA handles all customs declarations and submissions.

6. Pay Import Duties and Taxes

Once the IDF is submitted, the URA will assess the import duties, VAT, and any other applicable taxes on the imported goods. Import duties in Uganda typically range from 0% to 25% depending on the product classification.

• How to Proceed:
  • Calculate the import duties and taxes based on the CIF value of the goods. The CIF value includes the cost of the goods, insurance, and freight.
  • Pay the assessed duties and taxes through the URA’s payment system. You can do this online via the URA portal or through partner banks.
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    URA oversees the collection of customs duties and taxes.

7. Customs Clearance at the Port of Entry

Once the duties and taxes are paid, the goods will undergo customs clearance at the port of entry (such as Port of Mombasa or Entebbe International Airport). Customs officers will review the documentation and inspect the goods if necessary.

• How to Proceed:
  • Present all necessary documents to customs officers, including the Commercial Invoice, Bill of Lading, Certificate of Conformity, and proof of tax payment.
  • If required, customs may inspect the goods to ensure they match the declaration.
  • Once customs clearance is completed, you will receive a release order for your goods.
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    URA manages customs clearance procedures at all ports of entry.

8. Arrange Local Transportation and Delivery

After customs clearance, arrange for the goods to be transported to their final destination within Uganda. You can work with local logistics companies or arrange for delivery through your freight forwarder.

• How to Proceed:
  • Hire a local transportation company or use your own resources to move the goods from the port or airport to the final destination.
  • Ensure that all transport documentation is in order, including the release order from customs and any necessary permits for specific goods.
• Key Contact:
  • Uganda Freight Forwarders Association (UFFA)
    Website: https://www.uffa.co.ug
    UFFA can assist with local transportation and logistics services.

9. Post-Import Compliance and Record-Keeping

After the goods have been imported, it is important to maintain proper records and ensure ongoing compliance with Ugandan regulations, especially if you plan to import regularly.

• How to Proceed:
  • Keep detailed records of all import documentation, including commercial invoices, customs declarations, and proof of tax payments.
  • If you plan to import goods on a regular basis, ensure that you remain compliant with URA regulations and keep your TIN registered and up to date.
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    URA provides ongoing support for importers regarding tax and customs compliance.

Key Contacts for Importing into Uganda

1. Uganda National Bureau of Standards (UNBS)
   Website: https://www.unbs.go.ug
   UNBS is responsible for setting and enforcing product standards in Uganda.
2. Uganda Revenue Authority (URA)
   Website: https://www.ura.go.ug
   URA handles customs, tax collection, and import duties.
3. Uganda Freight Forwarders Association (UFFA)
   Website: https://www.uffa.co.ug
   UFFA provides a network of certified freight forwarders to assist with imports and exports.
4. Ministry of Trade, Industry, and Cooperatives (MTIC)
   Website: https://www.mtic.go.ug
   The ministry provides guidelines and policies for trade and industrial development in Uganda.

Incorporating a company in Uganda involves a series of legal and administrative steps to ensure compliance with the Uganda Companies Act and other relevant regulations. Below is a step-by-step guide to help you through the process of company registration in Uganda.

1. Reserve a Company Name

The first step in incorporating a company in Uganda is to reserve a unique company name. The name must not be identical or confusingly similar to any existing entity registered in Uganda.

• How to Proceed:
  • Conduct a name search on the Uganda Registration Services Bureau (URSB) online portal to check for name availability.
  • Once the name is confirmed as available, submit a Name Reservation Form (Form 18) to URSB either online or in person.
  • Name reservation typically takes 1-2 business days and is valid for 30 days.
• Cost: UGX 20,000 (approximately $5 USD)
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug
    URSB is responsible for company name reservations and incorporation processes.

2. Prepare Company Documents

After reserving your company name, you will need to prepare the necessary incorporation documents for submission to the URSB.

• How to Proceed:
  • Memorandum and Articles of Association: These outline the objectives of the company, the shareholding structure, and the responsibilities of directors and shareholders.
  • Form A1: This form provides details about the company, including the name, registered office, share capital, and company directors.
  • Statement of Nominal Capital: A statement indicating the amount of share capital the company will have and how it will be divided among the shareholders.
  • Particulars of Directors and Secretaries: This form must include the names, addresses, and nationalities of the directors and company secretary.
• Cost: No direct cost for document preparation, but legal fees may apply if you hire a lawyer or consultant to assist.
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug

3. Submit Incorporation Documents to URSB

Once all the necessary documents are prepared, submit them to the URSB for registration. This can be done either online through the URSB portal or in person at the URSB offices.

• How to Proceed:
  • Submit the Memorandum and Articles of Association, Form A1, and other prepared documents.
  • Pay the required registration fees either online or at the URSB office.
  • Once the application is processed and approved, URSB will issue a Certificate of Incorporation, officially recognizing your company as a legal entity.
• Cost:
  • Registration Fee: UGX 50,000 (approximately $13 USD)
  • Stamp Duty: 0.5% of the company’s share capital
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug

4. Obtain a Tax Identification Number (TIN)

After successfully incorporating your company, you will need to register your business with the Uganda Revenue Authority (URA) to obtain a Tax Identification Number (TIN). This is essential for tax purposes and will be required for opening a bank account and conducting business.

• How to Proceed:
  • Visit the URA online portal to apply for a TIN.
  • Provide details such as the company name, address, directors’ information, and the company’s Certificate of Incorporation.
  • Once your application is processed, the URA will issue a TIN for your company.
• Cost: Free
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    URA handles all tax-related matters, including the issuance of TINs.

5. Register for VAT (If Applicable)

If your company’s annual turnover is expected to exceed UGX 150 million (approximately $40,000 USD), you are required to register for Value Added Tax (VAT). Even if your revenue is below this threshold, you can voluntarily register for VAT to improve your business credibility and allow for VAT refunds on business expenses.

• How to Proceed:
  • Apply for VAT registration through the URA portal.
  • Provide your TIN, estimated annual turnover, and other business details.
  • Once approved, you will receive a VAT registration certificate.
• Cost: Free
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug

6. Register for National Social Security Fund (NSSF)

If your company will have employees, you are required to register with the National Social Security Fund (NSSF) to contribute to employee pensions. Employers are required to contribute 10% of an employee’s gross salary, with employees contributing 5%.

• How to Proceed:
  • Apply for NSSF registration online or at the nearest NSSF office.
  • Provide your company’s TIN, Certificate of Incorporation, and details of any employees.
  • Once registered, you will receive an NSSF Employer Number.
• Cost: Free
• Key Contact:
  • National Social Security Fund (NSSF)
    Website: https://www.nssfug.org
    NSSF handles employee pension contributions.

7. Obtain Trading Licenses

To legally operate your business in Uganda, you must obtain a Trading License from the local authority where your business is located. The type of license and its cost will depend on the type of business activity you intend to conduct.

• How to Proceed:
  • Visit your local municipal authority or district office to apply for a trading license.
  • Provide details such as your TIN, company name, and the nature of your business.
  • Pay the required licensing fees, which vary depending on the business type and location.
• Cost: Varies based on business activities and location (typically ranges from UGX 100,000 to UGX 500,000 or approximately $27 to $135 USD)
• Key Contact:
  • Local Municipal Authority or District Office
    Contact your local municipality or district offices for trading license applications.

8. Open a Corporate Bank Account

Once you have your Certificate of Incorporation and TIN, you can open a corporate bank account in Uganda. This is essential for conducting business transactions and receiving payments.

• How to Proceed:
  • Visit a local bank with your company’s Certificate of Incorporation, TIN, Memorandum and Articles of Association, and proof of directors’ identities.
  • Fill out the necessary forms and meet any specific bank requirements for opening a corporate account.
• Cost: Varies depending on the bank (some banks may require a minimum deposit)
• Key Contact:
  • Local Banks in Uganda, such as Stanbic Bank Uganda, dfcu Bank, or Centenary Bank.

9. Register for PAYE (Pay As You Earn) Tax

If your business will have employees, you must register with the URA for Pay As You Earn (PAYE) tax. This tax is deducted from employees’ salaries and submitted to the URA.

• How to Proceed:
  • Apply for PAYE registration through the URA portal.
  • Provide the necessary employee details, projected payroll, and company information.
  • Once registered, you will be required to file PAYE returns on a monthly basis.
• Cost: Free
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug

10. Comply with Other Specific Industry Regulations

Certain industries, such as financial services, telecommunications, and pharmaceuticals, may require additional licenses or regulatory approval from relevant government bodies.

• How to Proceed:
  • Research any specific industry regulations that apply to your business.
  • Apply for any necessary permits or licenses from relevant authorities, such as the Bank of Uganda, the Uganda Communications Commission (UCC), or the National Drug Authority (NDA).
• Cost: Varies based on the industry and specific licenses required.
• Key Contact:
  • Uganda Communications Commission (UCC)
    Website: https://www.ucc.co.ug
  • National Drug Authority (NDA)
    Website: https://www.nda.or.ug
  • Bank of Uganda (BoU)
    Website: https://www.bou.or.ug

Key Contacts for Company Incorporation in Uganda

1. Uganda Registration Services Bureau (URSB)
   Website: https://ursb.go.ug
   URSB manages company incorporation, name reservation, and registration processes.
2. Uganda Revenue Authority (URA)
   Website: https://www.ura.go.ug
   URA handles tax registration, VAT, and PAYE.
3. National Social Security Fund (NSSF)
   Website: https://www.nssfug.org
   NSSF manages employee pension contributions.
4. Uganda Communications Commission (UCC)
   Website: https://www.ucc.co.ug
   UCC regulates telecommunications and media industries.
5. National Drug Authority (NDA)
   Website: https://www.nda.or.ug
   NDA regulates pharmaceuticals and related products.

Setting up a manufacturing plant in Uganda requires navigating several legal, regulatory, and logistical steps. This guide provides a clear, step-by-step process to help investors and entrepreneurs establish their manufacturing facility in Uganda.

1. Conduct a Feasibility Study and Market Research

Before setting up a manufacturing plant, it is important to conduct a feasibility study to evaluate the potential profitability, market demand, and operational challenges. This study will help you determine the viability of your manufacturing venture in Uganda.

• How to Proceed:
  • Analyze the local and regional markets to identify demand for your product.
  • Identify key competitors and assess their market share.
  • Evaluate raw material availability, labor costs, and transportation infrastructure.
  • Assess the regulatory environment, including taxes, duties, and incentives for manufacturers.
• Key Contact:
  • Uganda Investment Authority (UIA)
    Website: https://www.ugandainvest.go.ug
    UIA provides resources and guidance on market analysis, sector insights, and investment opportunities in Uganda.

2. Incorporate a Company in Uganda

Before you can establish a manufacturing plant, you need to incorporate a company in Uganda. This step involves registering your business with the Uganda Registration Services Bureau (URSB).

• How to Proceed:
  • Reserve a company name through the URSB portal.
  • Prepare and submit incorporation documents, including the Memorandum and Articles of Association.
  • Obtain a Certificate of Incorporation from URSB.
  • Register your company for tax purposes with the Uganda Revenue Authority (URA) to obtain a Tax Identification Number (TIN).
• Cost:
  • Company name reservation: UGX 20,000 (approximately $5 USD)
  • Registration fee: UGX 50,000 (approximately $13 USD)
  • Stamp duty: 0.5% of the company’s share capital
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug
    URSB handles company incorporation and name reservation.
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug
    URA manages tax registration and issuance of TINs.

3. Acquire Land and Secure Zoning Approval

Once your company is incorporated, you will need to acquire suitable land for the manufacturing plant. It is important to ensure that the land is zoned for industrial use and eligible for manufacturing activities.

• How to Proceed:
  • Identify potential locations in industrial parks or regions with access to key infrastructure such as roads, power, and water supply.
  • Visit the Uganda Investment Authority (UIA) to explore potential land offers in government-designated industrial parks.
  • Conduct due diligence to ensure that the land has a clear title and is free from disputes.
  • Obtain zoning approval from the local municipal authority to ensure that the land is designated for industrial purposes.
• Key Contact:
  • Uganda Investment Authority (UIA)
    Website: https://www.ugandainvest.go.ug
    UIA oversees industrial park development and land allocation for investors.
  • Ministry of Lands, Housing, and Urban Development
    Website: https://mlhud.go.ug
    The ministry handles land registration, zoning, and property rights.

4. Obtain Environmental Impact Assessment (EIA) Approval

Manufacturing plants are required to undergo an Environmental Impact Assessment (EIA) to ensure compliance with environmental regulations in Uganda. This is crucial for mitigating the plant’s potential impact on the environment and local communities.

• How to Proceed:
  • Engage a licensed environmental consultant to prepare an EIA report.
  • Submit the EIA report to the National Environment Management Authority (NEMA) for review and approval.
  • The EIA process may include public consultations, especially if your manufacturing plant could have significant environmental effects.
  • Once approved, NEMA will issue an EIA Certificate.
• Cost: Varies depending on the complexity of the project and consultancy fees.
• Key Contact:
  • National Environment Management Authority (NEMA)
    Website: https://www.nema.go.ug
    NEMA oversees environmental regulations and the EIA process.

5. Obtain Construction Permits

Before you can begin building your manufacturing plant, you must obtain the necessary construction permits from the local authority where your land is located.

• How to Proceed:
  • Submit architectural plans and structural designs to the local municipality or district authority for approval.
  • Ensure compliance with local building codes and safety regulations.
  • After review, the local authority will issue a construction permit, allowing you to begin construction.
• Cost: Varies depending on the size and complexity of the project.
• Key Contact:
  • Local Municipal Authority or District Office
    Contact your local authority for construction permit applications and approvals.

6. Set Up Utilities (Power, Water, Internet)

Once construction is underway, it is essential to arrange for the necessary utilities, including power, water, and internet connectivity.

• How to Proceed:
  • Contact Umeme (Uganda’s national electricity distributor) to apply for an electricity connection.
  • Apply to the National Water and Sewerage Corporation (NWSC) for water supply and wastewater management services.
  • Arrange for internet connectivity with a licensed Internet Service Provider (ISP) to support business operations.
• Key Contacts:
  • Umeme (Electricity Distributor)
    Website: https://www.umeme.co.ug
  • National Water and Sewerage Corporation (NWSC)
    Website: https://www.nwsc.co.ug
  • Licensed Internet Service Providers (ISPs): ISPs such as MTN Uganda and Airtel Uganda are common providers.

7. Obtain Licenses and Permits for Manufacturing Operations

To legally operate a manufacturing plant in Uganda, you will need to obtain operational licenses and permits specific to your industry. These may include trade licenses, health and safety certifications, and sector-specific permits.

• How to Proceed:
  • Apply for a Trading License from your local municipal authority to legally conduct business operations.
  • Depending on the nature of your manufacturing operations, apply for relevant permits from regulatory bodies, such as:
    • Uganda National Bureau of Standards (UNBS) for product standards and quality certification.
    • National Drug Authority (NDA) if you are manufacturing pharmaceuticals or related products.
  • Obtain occupational health and safety permits from the Ministry of Gender, Labour, and Social Development to ensure compliance with workplace safety regulations.
• Cost: Varies depending on the type of manufacturing and the specific permits required.
• Key Contacts:
  • Uganda National Bureau of Standards (UNBS)
    Website: https://www.unbs.go.ug
  • Ministry of Gender, Labour, and Social Development
    Website: https://mglsd.go.ug
  • National Drug Authority (NDA)
    Website: https://www.nda.or.ug

8. Hire and Register Employees

If your manufacturing plant will have employees, you must ensure compliance with labor laws in Uganda. This includes registering employees for social security and adhering to labor standards.

• How to Proceed:
  • Register your employees with the National Social Security Fund (NSSF). Employers are required to contribute 10% of an employee’s gross salary, with employees contributing 5%.
  • Ensure compliance with Pay As You Earn (PAYE) tax regulations by registering with the Uganda Revenue Authority (URA).
  • Adhere to Uganda’s labor laws regarding working hours, minimum wage, and employee safety.
• Cost: NSSF contributions and PAYE taxes are mandatory and based on employee salaries.
• Key Contacts:
  • National Social Security Fund (NSSF)
    Website: https://www.nssfug.org
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug

9. Ensure Compliance with Tax Regulations

Manufacturing companies in Uganda are subject to various taxes, including corporate income tax, VAT, and import/export duties. It is essential to stay compliant with all tax regulations.

• How to Proceed:
  • Ensure that your company has a valid Tax Identification Number (TIN) from the URA.
  • Register for Value Added Tax (VAT) if your annual turnover exceeds UGX 150 million (approximately $40,000 USD).
  • File tax returns regularly and ensure timely payment of all taxes, including corporate tax, PAYE, and NSSF contributions.
• Key Contact:
  • Uganda Revenue Authority (URA)
    Website: https://www.ura.go.ug

10. Launch Production and Market Your Products

Once all legal, regulatory, and infrastructure requirements are met, you can begin production. It is crucial to establish a marketing strategy to promote your products within Uganda and in regional markets.

• How to Proceed:
  • Develop a marketing and distribution plan to reach your target customers.
  • Leverage Uganda Export Promotion Board (UEPB) resources if you plan to export your products to regional or international markets.
  • Ensure continuous compliance with Uganda National Bureau of Standards (UNBS) quality requirements to maintain product certification.
• Key Contact:
  • Uganda Export Promotion Board (UEPB)
    Website: https://www.ugandaexports.go.ug

Key Contacts for Setting Up a Manufacturing Plant in Uganda

1. Uganda Investment Authority (UIA)
   Website: https://www.ugandainvest.go.ug
   UIA provides guidance on investment opportunities and facilitates land acquisition in industrial parks.
2. Uganda Registration Services Bureau (URSB)
   Website: https://ursb.go.ug
   URSB handles company incorporation and registration.
3. Uganda Revenue Authority (URA)
   Website: https://www.ura.go.ug
   URA manages tax registration, VAT, and PAYE.
4. National Environment Management Authority (NEMA)
   Website: https://www.nema.go.ug
   NEMA handles environmental assessments and compliance.
5. Uganda National Bureau of Standards (UNBS)
   Website: https://www.unbs.go.ug
   UNBS oversees product standards and quality certification.
6. National Social Security Fund (NSSF)
   Website: https://www.nssfug.org
   NSSF manages employee pension contributions.

Registering a trademark in Uganda provides legal protection for your brand, logo, or unique identifier, preventing unauthorized use by others. Trademark registration is governed by the Trademarks Act, 2010 and is handled by the Uganda Registration Services Bureau (URSB). Below is a step-by-step guide on how to register a trademark in Uganda.

1. Conduct a Trademark Search

Before applying for trademark registration, you need to conduct a search to ensure that the trademark you intend to register is not already in use or registered by another party.

• How to Proceed:
  • Visit the Uganda Registration Services Bureau (URSB) or use their online portal to conduct a trademark search.
  • The search will help you determine if your proposed trademark is already registered or if there are any similar marks that may cause confusion.
• Cost: UGX 25,000 (approximately $7 USD) for a trademark search.
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug
    URSB manages trademark registration and provides search services.

2. Prepare the Necessary Documents

Once you confirm that your trademark is unique, you can proceed with the preparation of the necessary documents for registration.

• How to Proceed:
  • Trademark Application Form (Form TM2): This form contains details about the applicant, the trademark, and the goods or services it will represent.
  • Clear Representation of the Trademark: Submit a clear image or logo of the trademark you want to register. This can include words, symbols, logos, or a combination of these.
  • Power of Attorney (if applicable): If you are using a legal representative or agent to file the trademark on your behalf, you will need to submit a Power of Attorney (Form TM1).
• Cost: No specific costs at this stage, but legal fees may apply if you hire a lawyer or agent to prepare the documents.
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug

3. Submit the Application to URSB

Once the necessary documents are prepared, submit your trademark application to the Uganda Registration Services Bureau (URSB). You can submit the application either online or in person at a URSB office.

• How to Proceed:
  • Provide the completed Trademark Application Form (TM2), a representation of the trademark, and any other required documents.
  • Pay the associated application fees.
  • The application will be reviewed by URSB to ensure compliance with the Trademarks Act, 2010.
• Cost:
  • Filing Fee: UGX 75,000 (approximately $20 USD) for each trademark in the first class of goods or services.
  • For each additional class, an extra UGX 50,000 (approximately $13 USD) is charged.
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug

4. Examination of the Trademark

Once your application is submitted, URSB will conduct an examination of the trademark to ensure it complies with Ugandan trademark laws and does not conflict with any existing registered trademarks.

• How to Proceed:
  • If the examiner finds any issues with your application (e.g., similarity with an existing mark), URSB may issue an office action requesting clarification or changes.
  • You will be given an opportunity to respond to the office action and make the necessary corrections or amendments.
• Cost: No additional cost unless you need legal representation to respond to an office action.
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug

5. Publication in the Uganda Gazette

If URSB determines that your trademark application meets all requirements, the trademark will be published in the Uganda Gazette. This allows any third party to oppose the registration of your trademark if they believe it infringes on their rights.

• How to Proceed:
  • The trademark is published for 60 days in the Uganda Gazette.
  • During this period, any third party may file an opposition if they believe your trademark conflicts with theirs.
  • If no opposition is filed, or if opposition is resolved in your favor, the registration process can proceed.
• Cost:
  • Publication Fee: UGX 100,000 (approximately $27 USD) for publication in the Uganda Gazette.
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug

6. Receive the Certificate of Registration

If no opposition is filed (or if opposition is resolved in your favor), URSB will issue a Certificate of Registration, officially confirming your trademark’s registration. The registration is valid for seven years and can be renewed indefinitely every seven years.

• How to Proceed:
  • Once the 60-day opposition period has passed without issue, submit a request to URSB for the issuance of the Certificate of Registration.
  • The certificate serves as proof that you have exclusive rights to use the trademark for the goods and services specified in your application.
• Cost: UGX 300,000 (approximately $80 USD) for the issuance of the Certificate of Registration.
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug

7. Renewal of the Trademark

A registered trademark in Uganda is valid for seven years from the date of registration. After this period, you can apply for renewal to maintain the rights to your trademark.

• How to Proceed:
  • File an application for renewal with URSB before the expiry date of your trademark.
  • If you miss the renewal deadline, there is a grace period during which you can still renew the trademark by paying a late renewal fee.
• Cost:
  • Renewal Fee: UGX 200,000 (approximately $53 USD) for each class of goods or services.
  • Late Renewal Fee: UGX 50,000 (approximately $13 USD) if the renewal application is filed after the expiry date.
• Key Contact:
  • Uganda Registration Services Bureau (URSB)
    Website: https://ursb.go.ug

Key Contacts for Trademark Registration in Uganda

1. Uganda Registration Services Bureau (URSB)
   Website: https://ursb.go.ug
   URSB is responsible for trademark registration, conducting searches, and issuing certificates.
2. Uganda Gazette (for publication)
   Website: https://gazettes.africa/country/ug
   The Uganda Gazette is the official platform for publishing notices of trademark applications and other legal matters.

In Uganda, commercial disputes are primarily resolved through litigation, arbitration, mediation, or negotiation. Each method has its own advantages and costs, and businesses can select the most appropriate mechanism based on the nature and complexity of the dispute. Below is a step-by-step guide on resolving commercial disputes in Uganda, including key contacts and estimated costs.

1. Attempt Negotiation

Before formal legal processes, it is advisable to attempt resolving commercial disputes through negotiation. Negotiation is often the least costly and quickest approach, where parties engage in direct discussions to reach a mutually beneficial solution.

• How to Proceed:
  • Initiate discussions with the other party to the dispute, either directly or through legal representatives.
  • Aim for a written agreement that outlines the terms of settlement to avoid future disputes.
  • If negotiation is successful, you can avoid formal litigation or arbitration and save costs.
• Cost:
  • Minimal costs, typically limited to legal fees if you engage a lawyer or mediator to facilitate the negotiation.

2. Consider Mediation

Mediation is a voluntary process where an independent third party (mediator) helps the disputing parties reach an amicable solution. The mediator does not make decisions but facilitates dialogue to help both parties find common ground.

• How to Proceed:
  • Contact the Commercial Court Mediation Registry or a private accredited mediator to initiate the mediation process.
  • Both parties must agree to appoint a mediator. The mediator will hold joint and/or separate sessions to help negotiate a settlement.
  • If a settlement is reached, it is formalized in a Settlement Agreement, which can be registered in court.
• Cost:
  • Mediation fees vary depending on the mediator’s expertise and the complexity of the case. Costs are typically shared between the parties.
  • Court-annexed mediation (through the Commercial Court) is conducted at no additional cost beyond filing fees if the case is already before the court.
• Key Contact:
  • Commercial Court of Uganda
    Website: https://judiciary.go.ug
    The Commercial Court manages mediation for cases already filed in court.
  • Center for Arbitration and Dispute Resolution (CADER)
    Website: https://cader.go.ug
    CADER is a government-accredited body for alternative dispute resolution, including mediation.

3. Arbitration

Arbitration is a formal dispute resolution process where the parties agree to submit their dispute to one or more arbitrators, whose decision (award) is legally binding. Arbitration is often preferred for complex commercial disputes or where the parties seek confidentiality.

• How to Proceed:
  • Ensure that the contract between the parties contains an arbitration clause specifying arbitration as the dispute resolution mechanism.
  • If no arbitration clause exists, the parties can still agree to arbitrate after a dispute arises.
  • Engage an arbitral institution such as CADER or appoint private arbitrators.
  • The arbitration process involves presenting evidence, calling witnesses, and making legal arguments, but is generally faster and more flexible than court litigation.
• Cost:
  • Arbitration costs can vary widely depending on the arbitrator’s fees, the complexity of the dispute, and any legal representation costs.
  • Arbitration at CADER generally costs UGX 2,000,000 (approx. $530 USD) as a filing fee, with additional fees for the arbitrator’s time and expertise.
• Key Contact:
  • Center for Arbitration and Dispute Resolution (CADER)
    Website: https://cader.go.ug
    CADER administers arbitration and mediation services in Uganda.

4. Litigation at the Commercial Court

If negotiation, mediation, or arbitration fails, or if the parties prefer a formal court process, the next step is filing a lawsuit at the Commercial Court. The Commercial Court is a division of the High Court of Uganda that handles disputes related to trade, business, and commerce.

• How to Proceed:
  • File a plaint (lawsuit) with the Commercial Court, stating the nature of the dispute and the relief sought.
  • The defendant will file a defense in response, and the court will set a hearing date.
  • The court process involves pre-trial conferences, mediation (in some cases), presentation of evidence, witness testimonies, and legal arguments.
  • After the trial, the judge will issue a judgment. Both parties have the right to appeal the decision to the Court of Appeal or Supreme Court.
• Cost:
  • Court Filing Fees: Typically 1% of the value of the claim (e.g., UGX 1,000,000 for a UGX 100,000,000 claim).
  • Additional costs include legal fees, expert witness fees, and other court-related expenses.
• Key Contact:
  • Commercial Court of Uganda
    Website: https://judiciary.go.ug
    The Commercial Court handles all commercial litigation cases in Uganda.

5. Enforcement of Judgments and Awards

Once a court judgment or arbitral award is issued, the winning party may need to take steps to enforce the decision if the losing party does not voluntarily comply.

• How to Proceed:
  • For court judgments, file for an execution order at the Commercial Court. The court may order the seizure of assets, garnishment of bank accounts, or other enforcement measures.
  • For arbitral awards, apply to the High Court to enforce the award as a court judgment in case the losing party does not comply.
• Cost:
  • Filing for Execution: UGX 100,000 to UGX 300,000 depending on the type of enforcement required.
  • Additional costs may arise if bailiffs or other enforcement agents are involved.
• Key Contact:
  • Commercial Court of Uganda
    Website: https://judiciary.go.ug
  • CADER (for enforcing arbitral awards)
    Website: https://cader.go.ug

6. Appeal Process

If either party is dissatisfied with the outcome of the judgment or arbitral award, they can appeal the decision to the Court of Appeal or in some cases, the Supreme Court.

• How to Proceed:
  • File a Notice of Appeal within 14 days of the judgment.
  • Submit the grounds for appeal and relevant documentation to the Court of Appeal.
  • The appeal process involves re-examining the legal arguments and evidence presented in the original case, but no new evidence can be introduced.
• Cost:
  • Appeal Filing Fees: UGX 500,000 to UGX 1,000,000 depending on the case. Additional legal fees will apply.
• Key Contacts:
  • Court of Appeal of Uganda
    Website: https://judiciary.go.ug
  • Supreme Court of Uganda
    Website: https://judiciary.go.ug

Key Contacts for Commercial Dispute Resolution in Uganda

1. Commercial Court of Uganda
   Website: https://judiciary.go.ug
   The Commercial Court handles litigation, mediation, and enforcement of judgments for commercial disputes.
2. Center for Arbitration and Dispute Resolution (CADER)
   Website: https://cader.go.ug
   CADER manages arbitration and mediation services for commercial disputes.
3. Uganda Law Society (ULS)
   Website: https://uls.or.ug
   ULS can provide information on legal practitioners who specialize in commercial disputes and alternative dispute resolution.

Uganda, often referred to as the “Pearl of Africa,” offers a range of opportunities for investors and entrepreneurs. However, doing business in Uganda requires an understanding of various economic, social, political, and legal factors that can influence success. Below, we explore these factors in more detail.

1. Political Environment

Uganda has a relatively stable political environment under the leadership of President Yoweri Museveni, who has been in power since 1986. Stability is crucial for long-term business investments, and Uganda has experienced consistent economic growth due to political continuity. However, political unrest can occasionally surface, particularly around elections, and businesses should monitor the political climate closely.

• Key Considerations:
  • Political Stability: Uganda has managed to maintain relative peace compared to some neighboring countries, though investors should be aware of potential risks during election cycles.
  • Government Policies: The Ugandan government has adopted pro-investment policies, including tax incentives and initiatives to attract foreign direct investment (FDI), especially in sectors such as manufacturing, agriculture, and ICT.
• Impact on Business:
  • Political stability generally encourages FDI, but businesses should have contingency plans for any periods of political uncertainty.

2. Social and Cultural Considerations

To successfully do business in Uganda, it is essential to understand the social and cultural landscape. Uganda is a multi-ethnic and multi-lingual society with over 56 ethnic groups, and understanding these dynamics is important for businesses that intend to engage with local communities.

• Key Considerations:
  • Language: English is the official language of Uganda, but Swahili and Luganda are also widely spoken. Businesses should ensure they have local staff or partners who can communicate effectively in these languages.
  • Cultural Norms: Ugandans value respect and politeness in business dealings. Building personal relationships and trust is often key to successful negotiations.
  • Religion: Uganda is predominantly Christian (over 80%), with a small Muslim minority (around 15%). Businesses should be sensitive to religious holidays and practices.
• Impact on Business:
  • Understanding local customs and traditions is important for building strong relationships with local partners, clients, and employees. Businesses that respect Ugandan culture tend to foster better community relations and customer loyalty.

3. Economic Environment and Foreign Exchange

Uganda’s economy is largely driven by agriculture, services, and an emerging industrial sector. The country has been experiencing steady economic growth, with the GDP growth rate averaging around 5-6% in recent years.

• Key Considerations:
  • Currency: The official currency is the Ugandan Shilling (UGX). The exchange rate is relatively stable but can fluctuate, especially during times of economic uncertainty or political tension.
  • Foreign Exchange: The Bank of Uganda regulates foreign exchange and maintains a floating exchange rate. Investors can easily exchange foreign currencies like USD, EUR, and GBP in major cities, though rural access is limited.
  • Inflation: Inflation in Uganda has been manageable, but businesses should monitor it closely, as it can affect costs, pricing, and profit margins.
  • Access to Finance: Uganda’s banking sector is relatively well developed, with several international and local banks offering business loans and financial services. However, interest rates can be high, particularly for small and medium-sized enterprises (SMEs).
• Impact on Business:
  • Exchange rate fluctuations can impact the cost of imports and exports, so businesses should consider hedging foreign exchange risks. Access to affordable financing is also a challenge for many businesses, particularly startups.

4. Legal System and Rule of Law

The legal framework in Uganda plays a significant role in ensuring a conducive environment for business. Uganda follows a common law legal system, largely inherited from British colonial rule, and has established institutions to uphold the rule of law.

• Key Considerations:
  • Business Laws: The Uganda Investment Authority (UIA) and Uganda Registration Services Bureau (URSB) are key agencies involved in business registration and investment facilitation. Uganda has clear laws governing company formation, intellectual property, contracts, and dispute resolution.
  • Contract Enforcement: The Commercial Court in Uganda is dedicated to handling business disputes, but litigation can be slow due to case backlogs. Consider alternative dispute resolution (ADR) methods like arbitration or mediation to resolve disputes more efficiently.
  • Rule of Law: Uganda ranks relatively well on rule of law in comparison to some other East African countries, but businesses should be aware of potential corruption and bureaucratic delays.
  • Intellectual Property (IP): Protecting intellectual property (patents, trademarks, etc.) is critical for businesses, especially in sectors like technology and manufacturing. The URSB is responsible for IP registration and protection.
• Impact on Business:
  • Strong legal protections exist for investors, but navigating the legal system can be time-consuming. Businesses should ensure they have proper legal representation and understand the regulatory framework to avoid delays or disputes.

5. Infrastructure and Logistics

Uganda’s infrastructure is still developing, but significant improvements have been made in recent years, with government initiatives focusing on road, rail, and energy development.

• Key Considerations:
  • Transport: Uganda’s road network is improving, though rural areas may still suffer from poor road quality. The Northern Corridor is the main trade route connecting Uganda to the port of Mombasa in Kenya, which is crucial for imports and exports.
  • Energy: Access to electricity is steadily expanding, but power outages can still be frequent, particularly in rural areas. Businesses should consider investing in backup generators or alternative energy sources like solar.
  • Telecommunications: Uganda has a reliable telecommunications network, particularly in urban areas, with multiple licensed Internet Service Providers (ISPs) offering mobile and broadband services.
• Impact on Business:
  • Infrastructure bottlenecks, especially in transport and energy, can increase operational costs and cause delays. Businesses should plan for these challenges, especially if they operate in rural areas.

6. Labor Force and Employment

Uganda has a young and growing population, with over 75% of the population under the age of 30. This provides businesses with access to a large, youthful, and trainable workforce.

• Key Considerations:
  • Labor Costs: Uganda has relatively low labor costs compared to other countries in the region, making it an attractive destination for labor-intensive industries.
  • Education and Skills: While the workforce is young and abundant, skill levels can vary. Many sectors, particularly in manufacturing, may require investment in staff training and development.
  • Labor Laws: Uganda has established labor laws that regulate working hours, minimum wages, and employee rights. Businesses should ensure compliance with the Employment Act, 2006 to avoid disputes.
• Impact on Business:
  • Businesses that invest in training and developing local talent can benefit from a motivated and cost-effective workforce. However, businesses should also be aware of labor regulations and ensure compliance to avoid penalties.

7. Corruption and Bureaucracy

Corruption remains a concern in Uganda, particularly when dealing with government agencies, procurement processes, and law enforcement. However, the government has made efforts to combat corruption by establishing institutions like the Inspectorate of Government (IGG).

• Key Considerations:
  • Transparency International ranks Uganda relatively low in terms of corruption perception. Businesses may encounter requests for unofficial payments or face bureaucratic delays when dealing with permits, licenses, and contracts.
  • Government Initiatives: The Ugandan government, with support from international bodies, has instituted anti-corruption measures, but enforcement remains inconsistent.
• Impact on Business:
  • Corruption can increase operational costs and delay business processes. Businesses should ensure they follow legal procedures and avoid engaging in corrupt practices, which could lead to legal repercussions.

8. Taxation and Incentives

Uganda has a well-defined tax regime, managed by the Uganda Revenue Authority (URA). Businesses are subject to various taxes, including corporate income tax, VAT, and PAYE (Pay As You Earn) for employees.

• Key Considerations:
  • Corporate Tax: The corporate income tax rate in Uganda is 30% for resident companies and 37.5% for non-resident companies.
  • VAT: Value Added Tax (VAT) is set at 18% and applies to most goods and services.
  • Incentives: The Ugandan government offers tax incentives for investors in priority sectors, including agriculture, manufacturing, and ICT. These incentives can include tax holidays, exemptions on import duties, and reduced rates for specific activities.
• Impact on Business:
  • The tax burden in Uganda is moderate, but businesses should ensure they understand their tax obligations and take advantage of available incentives. Working with tax consultants or advisors can help ensure compliance and optimize tax benefits.

Key Resources and URLs

1. Uganda Investment Authority (UIA)
   Website: https://www.ugandainvest.go.ug
   UIA provides guidance on investing in Uganda, including sector-specific incentives and opportunities.
2. Uganda Revenue Authority (URA)
   Website: https://www.ura.go.ug
   URA manages tax collection and provides information on Uganda’s tax regime.
3. Uganda Registration Services Bureau (URSB)
   Website: https://ursb.go.ug
   URSB handles business registration, intellectual property, and company incorporation.
4. Bank of Uganda (BOU)
   Website: https://www.bou.or.ug
   BOU manages monetary policy, foreign exchange, and financial regulation in Uganda.
5. Ministry of Trade, Industry and Cooperatives (MTIC)
   Website: https://www.mtic.go.ug
   MTIC promotes trade and industrial development in Uganda.
6. Inspectorate of Government (IGG)
   Website: https://www.igg.go.ug
   The IGG is responsible for investigating and prosecuting corruption cases.