East African Community implements tariff changes for the Financial Year 2023/24

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26 July 2023

The East African Community Secretariat has made changes to the East African Community Customs Management Act, 2004 and the East African Community Common External Tariff (EAC CET).
The modifications include changes to import duty rates in the EAC CET for select items, as well as selected stays of application of CET rates for one year, effective 1 July 2023.
These measures can either increase or decrease duty rates.

Executive summary

The East African Community (EAC) Secretariat released EAC Gazette Notice No. 11 of 2023 (the Gazette) on 30 June 2023, highlighting changes to the East African Community Customs Management Act, 2004 (EACCMA) and the East African Community Common External Tariff (EAC CET). Through the Gazette, the Council of Ministers (Council) has implemented several changes that affect both individual EAC Partner States and the EAC¹ region, with effect from 1 July 2023.

Exercising its powers under Articles 12(3) and 39(c) of the Protocol on the Establishment of the East African Community Customs Union, the Council approved several measures on custom duty rates on the items provided under the Harmonized Commodity Description and Coding System in Annex 1 to the Protocol.

This Alert highlights the changes affecting taxpayers and businesses in Kenya, other EAC partner states, and the EAC region as a whole.

Stays of application of EAC CET rates specific to Kenya

The Council approved various measures on import duty rates in the EAC CET for select items imported into Kenya. These measures are contained in Legal Notice Nos. EAC/129/2023 and EAC/132/2023. The stays of application of CET rates are effective for the one-year period from 1 July 2023. These measures, implemented to address specific economic needs, can cause either an increase or decrease in duty rates. Among the products targeted for an increase in duty rates are iron and steel products, wood products, paper and paper products, car imports, furniture, and textiles.

#	Tariff	Description	EAC CET rate	New rate
1	4202	Travel goods of heading 4202	25%	35%
2	63090010	Worn items of clothing	35% or USD0.40/kg	35% or USD0.2/kg
3	1006.10.00 1006.20.00 1006.30.00 1006.40.00	Rice in the husk Husked (brown) rice Semi milled or wholly milled rice Broken rice	75% or USD345/MT²	35% or USD200/MT
4	1507.90.00 1511.90.30 1511.90.90 1512.19.00 1515.29.00	Refined soya bean oil RDB palm olein Other palm oil Refined sunflower oil Refined corn oil	35%	25% or USD500/MT
5	1511.90.40	RDB palm stearin	10%	25% or USD500/MT
6	1517.90.00	Margarine; edible mixtures	35%	35% or USD500/MT
7	1901.90.10	Malt extract	0%	25% or USD250/MT
8	1901.90.90	Other food preparations of flour, groats, meal, starch	25%	25% or USD250/MT
9	1904.10.00 1904.90.00	Prepared foods obtained by the swelling or roasting of cereals or cereal products Other	25%	35%
10	1905.31.00	Sweet biscuits	35%	35% or USD525/MT
11	2002.10.00 2002.90.00	Tomatoes, whole or in pieces	35%	35% or USD250/MT
12	2002.90.00	Other tomatoes	35%	35% or USD400/MT
13	2005.40.00	Peas (pisum sativum)	35%	35% or USD250/MT
14	2005.59.00	Other beans	35%	35% or USD400/MT
15	2005.80.00	Sweet corn (zea mays var. saccharata)	35%	35% or USD250/MT
16	2007.10.00 2007.91.00 2007.99.00	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter — Other	35%	35% or USD250/MT
17	2103.20.00	Tomato ketchup and other tomato sauces	35%	35% or USD350/MT
18	2103.90.00	Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour & meal & prepared mustard	35%	35% or USD500/MT
19	2710.19.51	Lubricants in liquid form	25%	35%
20	2710.19.52	Lubricating greases	25%	35%
21	3402.31.00	Linear Alkyl Benzene Sulphonic Acid and their salts	10%	25%
22	3402.49.00	Other organic surface-active agents, whether or not put up for retail sale	25%	35% or USD500/MT
23	3903.20.00	Styrene acrylic	0%	10%
24	3924.10.00 3924.90.00 3923.90.90	Articles of plastics	25%	35%
25	4410.11.00 4410.12.00 4410.19.00 4410.90.00	Particle board, oriented strand board (OSB), other	25%	35% or USD120/MT
26	4411.12.00 4411.13.00 4411.14.00 4411.92.00 4411.93.00 4411.94.00	Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances	25%	35% or USD140/MT
27	4412.10.00 4412.31.00 4412.33.00 4412.34.00 4412.39.00 4412.41.00 4412.42.00 4412.49.00	Plywood, veneered panels and similar laminated wood	25%	35% or USD200/M3 ³
28	4412.51.00 4412.52.00 4412.59.00 4412.91.00 4412.92.00 4412.99.00	Blockboard, laminboard and batten board other	25%	35% or USD200/M3
29	4804.11.00	Unbleached kraft liner	25%	35%
30	4804.19.00 4805.12.00 4805.11.00 4804.29.00 4804.52.00 4804.49.00 4804.42.00 4804.39.00	Paper and paper products	10%	35%
31	4804.21.00	Unbleached sack kraft paper	25%	35%
32	4804.31.00	Other unbleached kraft paper and paperboard weighing 150grams per square metre or less	25%	35%
33	4805.19.00	Other fluting paper	10%	35%
34	4805.24.00 4805.25.00	Testliner	25%	35%
35	6802.10.00 6802.21.00 6802.23.00 6802.29.00 6802.91.00 6802.92.00 6802.93.00 6802.99.00	Tiles	25%	35%
36	6907.21.00 6907.22.00 6907.23.00 6907.30.00 6907.40.00	Ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics	35%	35% or USD3/M2 ⁴
37	7207.11.00 7207.12.00 7207.19.00 7207.20.00	Steel products	0%	10%
38	7208.40.00	Not in coils, not further worked than hot-rolled, with patterns in relief	0%	10%
39	7209.16.00 7209.17.00 7209.18.00 7209,26.00 7209.27.00 7209.28.00 7209.90.00	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated	10%	35% or USD150/MT
40	7210.30.00	Electrolytically plated or coated with zinc / aluminium (metal coating)	25%	35% or USD275/MT
41	7210.41.00 7210.49.00	Corrugated (metal coated — corrugated, cut, profiled sheets) other - (coils (galvanized iron)	35% and 25% or USD200/MT respectively	35% or USD300/MT
42	7210.61.00	Plated or coated with aluminium zinc alloys	25% or USD200/MT	35% or USD300/MT
43	7210.69.00 7210.70.00 7210.90.00	Other - painted, varnished or coated with plastics	25% or USD200/MT	35% or USD300/MT
44	7211.19.00	Other flat-rolled products of iron or steel	10%	25% or USD300/MT
45	7211.23.00	Containing by weight less than 0.25% of carbon (cold rolled steel)	10%	10% or USD150/MT
46	7211.29.00	Other flat-rolled products of iron or non-alloy steel, less than 600 mm wide, not clad, plated or coated, not further worked than cold-rolled, containing by weight more than 0.25% of carbon	25%	25% or USD250/MT
47	7211.90.00	Other flat-rolled products of iron or non-alloy steel, of a width of	10%	10% or USD150/MT
48	7212.20.00	Electrolytically plated or coated with zinc (Metal)	10%	35% or USD275/MT
49	7212.30.00	Otherwise plated or coated with zinc	25% or USD200/MT	35% or USD275/MT
50	7212.40.00 7212.50.00	Painted, varnished or coated with plastics Otherwise plated or coated	35%	35% or USD350/MT
51	7212.60.00	Flat-rolled products of iron or non-alloy steel, less than 600 mm wide, clad	10%	35% or USD350/MT
52	7214.10.00 7214.30.00 7214.91.00 7214.99.00 7215.10.00 7215.50.00 7215.90.00	Iron and steel reinforcement bars and hollow profiles	35%	35% or USD300/MT
53	7214.20.00	Containing indentations, ribs, grooves or other deformations produced during the rolling process or treated after rolling	35%	25% or USD300/MT
54	7216.31.10 7216.32.10 7216.33.10 7216.40.10	U sections I sections H sections L or T sections	0%	35% or USD350/MT
55	7217.10.00	Wire of iron or non-alloy steel Not plated or coated, whether or not polished	10%	35% or USD300/MT
56	7217.20.00	Wire of iron or non-alloy steel, plated or coated with zinc	25%	35% or USD300/MT
57	7217.30.10	Of a kind used in the manufacture of tires	25%	35% or USD 300 / MT
58	7221.00.00	Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel	10%	35% or USD375/MT
59	7222.11.00 7222.19.00 7222.20.00 7222.30.00 7222.40.00	Other bars and rods of stainless steel; angles, shapes and sections of stainless steel.	10%	35% or USD300/MT
60	7225.50.00	Other, not further worked than cold-rolled (cold-reduce	10%	10% or USD150/MT
61	7225.91.00 7225.92.00	Electrolytically plated or coated with zinc (metal coated) Otherwise plated or coated with zinc (metal coated	10%	35% or USD300/MT
62	7225.99.00	Other flat-rolled products of other alloy steel, 600 mm or wider	10%	35% or USD300/MT
63	7226.92.00	Flat-rolled products of other alloy steel, less than 600 mm wide, not further worked than cold rolled (cold-reduced)	10%	10% or USD150/MT
64	7226.99.00	Other flat-rolled products of other alloy steel, less than 600 mm wide	10%	35% or USD350/MT
65	7305.31.00 7305.39.00 7305.90.00	Steel products	10%	35% or USD350/MT
66	7306.30.00	Other, welded, of circular cross-section, of iron or non-alloy steel	25%	35% or USD350/MT
67	7306.40.00	Other, welded, of circular cross-section of stainless stee	25%	35% or USD350/MT
68	7306.50.00 7306.61.00 7306.69.00 7306.90.00	Other, welded, of circular cross-section, of other alloy steel	25%	35% or USD350/MT
69	7308.10.00 7308.20.00 7308.30.00 7308.40.00 7308.90.91 7308.90.99	Bridges and bridge-sections; towers and lattice masts; doors, windows and their frames and thresholds for doors; equipment for scaffolding, shuttering, propping or pit propping; road guard rails; other (structural steelwork)	10% and 25%	35% or USD350/MT
70	7310.10.00	Milk cans that hold 50 liters or more	25%	35% or USD300/MT
71	7311.00.00	Containers for compressed or liquefied gas, of iron or steel	0%	35%
72	7313.00.00	Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel	35%	35% or USD375/MT
73	7314.31.00	Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel — plated or coated with zinc	25%	35% or USD300/MT
74	7317.00.00	Nails, tacks, and drawing pins, corrugated nails staple other than those of heading 83.05 and similar articles of iron or steel, whether or not with heads of other materials	25%	35% or USD350/MT
75	7318.11.00 7318.12.00 7318.13.00 7318.14.00 7318.16.00 7318.19.00 7318.23.00 7318.29.00	Coach screws Other wood screws Screw hooks and screw rings Self-tapping screws Nuts Other Rivets Other	10% or 25%	35% or USD350/MT
76	7318.15.00	Other screws and bolts, whether or not with their nuts or washers	25%	35% or USD350/MT
77	7320.10.00	Leaf-springs and leaves thereof	35%	35% or USD350/MT
78	7321.19.00 7321.89.00	Stove, range, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar non-electric domestic appliances, and part thereof, of iron or steel — other, including appliances for solid fuel -other, including appliances for solid fuel	10%	35%
79	7323.10.10	Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like	25%	35% or USD350/MT
80	7323.10.90	Iron or steel wool; other pot scourers and scouring or polishing pads	25%	35% or USD350/MT
81	7326.90.90	Other articles of iron and steel	25%	35% or USD350/MT
82	7407.29.00	Rods, bars, profiles of other copper alloys	10%	25%
83	7604.10.00 7604.21.00 7604.29.00	Aluminium bars, rods and profiles of aluminium — not alloyed Hollow profiles of aluminium alloys Other — of aluminium alloys	25%	35% or USD1000/MT
84	7606.11.00 7606.12.00 7606.91.00	Aluminium coils — plain - not alloyed Aluminium coils — Painted Of aluminium, not alloyed	25%	35% or USD1000/MT
85	7612.90.90	Aluminium milk cans	25%	35% or USD1,000/MT
86	7615.10.00	Table, kitchen or other household articles and parts thereof	25%	35% or USD1500/MT
87	8304.00.00	Filing cabinets	25%	35% or USD350/MT
88	8311.10.00	Coated electrodes of base metal, for electric arc-welding	25%	35% or USD350/MT
89	8507.10.00 8507.20.00	Lead-acid, of a kind used for starting piston engines Other lead-acid accumulators	25%	35%
90	85171300 85171400	Mobile phones	0%	25%
91	8528.72.90	Television sets	25%	35%
92	8536.50.00	Other switches for a volt not exceeding 1,000 volts	10%	35%
93	87.02 87.03 87.04	All motor vehicles of tariff headings 8702, 8703 and 8704 currently attracting CET rate of 25%	25%	35%
94	8701.21.90 8701.22.90 8701.23.90 8701.24.90 8701.29.90	Road tractors for semi-tailers	10%	25%
95	8716.31.90 8716.39.90 8716.40.90	Trailers and semi-trailers	10%	35%
96	9403.10.00 9403.20.00 9403.30.00 9403.40.00 9403.50.00 9403.60.00 9403.70.00	Furniture	35%	45%
97	9406.10.90 9406.20.90 9406.90.90	Prefabricated buildings - Others	35%	35% or USD350/MT
98	9619.00.90	Baby Diapers	25%	35%
99	Chapter 61 and 62 (Excluding the sensitive items at 50% rate: 6211.42.10 6211.43.10 6211.49.10)	Articles of apparel and clothing accessories, knitted or crocheted and Articles of apparel and clothing accessories, not knitted or crocheted	25%	35%
100	Heading 8544 excluding cables of tariff 8544.70.00	Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibres, whether or not assembled	25%	35%
101	Various	Various textile fabrics and products of Chapters 50,51,52,53,54,55,56,58,59, 60	0%, 10%, or 25%	25% or USD0.75/kg

General stays of application of the EAC CET 2022

The Council stayed the application of EAC CET duty rates on equipment imported by manufacturers for the manufacture of garments and other textile products for Rwanda, Tanzania, and Uganda. The list of goods is contained in Legal Notice No. EAC/133/2023 (see Gazette, linked below ⁵). They include clothes hangers, safety pins of iron and steel, sewing needles, knitting needles, bodkins, crotchet hooks, scissors, and electric smoothing irons.

The Council also stayed the application of EAC CET duty rates for equipment imported by manufacturers of footwear (shoes), to apply the specified duty rate for one year starting 1 July 2023 for the specified partner states. The list of the items is contained in Legal Notice No. EAC/134/2023 (see Gazette*).

Increase of import duty rates in the EAC CET 2022

The following are the approved increases in import duty rates on imports of the affected items in the EAC CET. The items have been moved to the Fourth Band of the EAC CET 2022, attracting a higher import duty rate of 35%.

Increase in import duty rates in EAC CET
Tariff	Description	Previous rate	New rate
0102.29.00	Other live cattle, not pure-breeding	25%	35%
0102.39.00	Other live buffalo, not pure-breeding	25%	35%
0102.90.90	Other live bovine animals, not pure-breeding	25%	35%
0103.91.00	Other live swine, not pure-breeding, weighing less than 50kg	25%	35%
0103.92.00	Other live swine, not pure-breeding, weighing 50 kg or more	25%	35%
0104.10.90	Other live sheep, not pure-breeding	25%	35%
0104.20.90	Other live goats, not pure-breeding	25%	35%
0407.21.00	Other fresh eggs of fowls of the species Gallus domesticus (chicken eggs)	25%	35%
0409.00.00	Natural honey	25%	35%
0714.10.00	Manioc (cassava)	25%	35%
0802.11.00	Almonds in shell	10%	35%
0802.22.00	Hazelnuts or filberts (Corylus spp.) Shelled	25%	35%
0802.61.00	Macadamia nuts in shell	25%	35%
2001.10.00	Cucumbers and gherkins	25%	35%
4421.20.00	Coffins	25%	35%
6402.19.00 6403.19.00 6403.51.00 6404.19.00 6404.20.00 6405.20.00 6405.90.00	Footwear	25%	35%
7317.00.00	Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper	25%	35%
Chapter 3	Fish and crustaceans, molluscs and other aquatic invertebrates (225 Tariff Lines all at 25% import duty rate)	25%	35%

Amendments to the EAC CET 2022 structure

Through Legal Notice No. EAC/129/2023, the EAC CET 2022 was amended by restructuring Tariff Heading 1701 by the creation of new tariff number 1701.99.20 for other sugar (for industrial use) and changing the tariff number 1701.99.10 to white refined sugar (for industrial use).

Through Legal Notice No. EAC/1/2023 of the Gazette, several tariff lines under Chapters 21 and 48 of the EAC CET 2022 were deleted and new structures created for the various tariff headings. However, these decisions came into force on the 1st of July 2023. (See Gazette⁵.)

Amendment to the Fifth Schedule of the EAC Customs Management Act, 2004.

The Exemptions Regime under the Fifth Schedule to the Act, in Paragraph 27 Part B-General Exemptions, has been amended by deleting the words "plastic bags" appearing immediately after the words "bio digesters." This is in alignment with Paragraph 13 of Part A of the Second Schedule of the same Act, which prohibits the importation of plastic articles of less than 30 microns for the conveyance or packing of goods. These plastic bags are considered an environmental hazard and their importation into Kenya and some other partner states is prohibited.

Revocation of Legal Notice No. EAC/86/2019

The Council issued a Notice to expunge Legal Notice No. EAC/86/2019, which provided for a remission of duty on raw materials and industrial inputs for the manufacture of footwear (shoes) imported by footwear manufacturers. The same goods will now enjoy EAC-wide Duty Remission under Legal Notice No. EAC/144/2023 of 30 June 2023, which took effect on 1 July 2023. The expunging of the Legal Notice removed a redundant provision. In addition, the new Legal Notice contains an expanded list of 17 items (up from 10). (See Gazette⁵.)

COMESA & SADC preferential rates of duty with a certificate of origin

The Council granted the Republics of Burundi, Rwanda, Uganda and Kenya a stay of application of EAC CET duty rates on originating goods imported from the Common Market for Eastern and Southern Africa (COMESA) from 1 July 2023 through 30 June 2024; and granted the United Republic of Tanzania a stay of application of the EAC CET duty rates on originating goods imported from Southern Africa Development Community (SADC) from 1 July 2023 through 30 June 2024. Importers of goods originating from COMESA/SADC with a valid certificate of origin will benefit from preferential rates for one additional year.

Duty remission

The EAC duty remission scheme allows waiver of duty or refrainment from exacting of duty on gazetted inputs imported by gazetted users. The Gazette stipulates items approved by the Council to be imported at a lower rate under remission in accordance with Section 140 of EACCMA and the EAC Duty Remission Regulations, 2008. The scheme is applicable to those importing raw materials for manufacture of finished products for export outside the EAC or imports of raw materials considered as essential goods for manufacture of finished products either for export or domestic consumption.

Duty remission approvals for Kenya

The Council has granted duty remission for various raw materials and industrial inputs for the manufacture of finished goods in accordance with the duty remission scheme and any conditions stipulated thereto when imported by manufacturers from the Republic of Kenya for one year:

#	HS Code	Description	EAC CET rate	Rate under remission	Motivation
1	Various	Inputs for the manufacture/ assembly of mobile phones	Various	0%	Promote local manufacture/ assembly of mobile phones
2	Various	Inputs for manufacture of animal feeds	Various	0%	Make animal feeds affordable
3	1001.99.10 1001.99.90	Hard wheat Other wheat	35%	10%	Wheat produced in region not sufficient to meet demand by approved manufacturers
4	7210.61.00	Alu-zinc coated steel coils	25% or USD200/MT	0%	Inputs for manufacture of stone-coated roofing tiles
	2517.49.00	Stone chips	10%	0%
	3906.90.00	Acrylic co-polymers	10%	0%
5	8538.90.00	Inputs for manufacture of wiring harnesses for vehicles and motorcycles	Various	0%	Reduction of cost of inputs for local manufacturers
	4016.99.00
	8205.59.00
	8536.10.00
	8536.69.00
	8536.90.00
	8547.20.00
	3926.90.90
	3917.32.00
	8544.30.00
6	4804.19.00	Inputs and raw materials for use in the manufacture of energy saving stoves	Various	0%	Reduction of cost of inputs for local manufacturers
	3917.39.00
	6806.10.00
	7210.61.00
	7220.12.00
	7306.30.00
	7318.23.00
	3907.99.00
	3905.50.00
	7318.22.00
	4016.99.00
	4819.10.00
	7209.27.00
	7217.10.00
	7306.40.00
	7321.90.00
7	3909.50.00	Acrylic polymers	10%	0%	Essential inputs for leather and footwear manufacturing
8	7409.11.00 7409.19.00 7410.11.00 7410.12.00 7409.21.00 3810.90.00	Copper/brass foils in coils Copper strips in coils Copper foils in coils Brass radiator foils in coils Radsol bake flux Radiator flux	10%	0%	These inputs for manufacture of radiators not available in region

Note: If duty remission has been granted for manufactured goods for export that end up being sold within EAC, full duties/CET will apply whether or not the taxpayer possesses a valid EAC certificate of origin. However, originating goods from the Republic of Kenya and the United Republic of Tanzania manufactured using sugar for industrial use of tariff 1701.99.20 at regional remission (10%) will be accorded preferential tariff treatment when transferred to the Republic of Uganda.

Changes affecting other partner states

The Council approved stays of application on select items imported into Burundi, Rwanda, Tanzania and Uganda.
Uganda was granted a stay of application of the EAC CET rate in respect of textiles and garments, to apply a duty rate of 35% for one year.
The Council also stayed the application of the EAC CET rates in favor of a duty rate of 0% on various telecommunication equipment imported for use by the telecommunication sector in Rwanda.
The Council granted a stay of application on goods imported for implementation of projects under a special operating framework arrangement with the Government for Uganda, Burundi and Rwanda, with such imports attracting duty at the rate of 0%.
Manufacturers in Uganda and Rwanda will enjoy duty remission of between 0% and 10% on the importation of raw materials and industrial inputs for the manufacture of furniture and garments and other fabricated textiles.
The Council also approved remission of between 0% and 10% for Burundi, Rwanda, Tanzania and Uganda on raw materials and inputs for the manufacture of garments and fabricated products.
Burundi was granted remission at rates between 0% and 10% on various raw materials and inputs imported into the country.
The Council granted a stay of application on goods imported for implementation of projects under a special operating framework arrangement with the Governments of Uganda, Burundi and Rwanda. These imports will attract duty at the rate of 0%.

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For additional information with respect to this Alert, please contact the following:

Ernst & Young (Kenya), Nairobi

Francis Kamau | francis.kamau@ke.ey.com
Christopher Kirathe | christoper.kirathe@ke.ey.com
Hadijah Nannyomo | hadijah.nannyomo@ke.ey.com
Grace Mulinge | grace.mulinge@ke.ey.com
Seraphine Anamanjia | seraphine.anamanjia@ke.ey.com
Robert Maina | robert.maina@ke.ey.com
Kenneth Kirimi | kenneth.kirimi@ke.ey.com
Linda Morara | linda.morara@ke.ey.com

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

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ENDNOTES

¹ The East African Community is a regional intergovernmental organization of seven partner states: the Republic of Burundi, the Democratic Republic of Congo, the Republic of Kenya, the Republic of Rwanda, the Republic of South Sudan, the Republic of Uganda, and the United Republic of Tanzania.

² MT stands for metric ton.

³ M3 means cubic meter.

⁴ M2 means square meter.

⁵ See link to EAC Gazette for comprehensive changes here.

Document ID: 2023-1308

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