Uganda customs rules & duty-free allowances

Last reviewed October 1, 2026·Official source

Uganda's customs service is aggressive on two things: cash and electronics. If you are carrying more than the equivalent of UGX 37,000,000 (about USD 10,000) in any currency — including Ugandan shillings — you must declare it on arrival, and undeclared cash is routinely seized and can lead to prosecution. Also, every laptop, phone, and camera you bring in is supposed to be declared on a temporary import form if you want to take it out again without paying duty; travellers who skip this often get hit with a bill on departure. The rules below apply to non-resident adults arriving from abroad in 2026.

Duty-free allowances

Alcohol
1.0 L
1 litre of spirits or wine (over 22% ABV) OR 2 litres of beer/fortified wine. Must be 18+. Anything above this is taxed at 60% duty plus 18% VAT on the CIF value.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
UGX 37,000,000 (approx. USD 10,000) or equivalent in any foreign currency. Declare on the Customs Declaration Form (Form C17) at the red channel or to a customs officer before leaving the baggage hall. There is no legal limit on how much you can bring — only the declaration requirement.
Goods duty-free
$800
Personal effects and gifts up to UGX 2,960,000 (approx. USD 800) are duty-free. Above that, you pay import duty (typically 25% for most goods, 10% for raw materials, 0% for some capital equipment) plus 18% VAT and a 6% withholding tax on the duty-paid value. Keep receipts.

Prohibited — banned from import

  • Narcotics and psychotropic substances (cannabis, cocaine, heroin, methamphetamine) — penalties include life imprisonment or death
  • Counterfeit currency and counterfeit goods
  • Pornographic materials and any material deemed obscene
  • Weapons of war, military firearms, and ammunition without a permit
  • Raw meat and unpasteurised dairy from disease-affected regions
  • Used tyres, and ozone-depleting substances (CFCs)

Restricted — allowed with a permit or declaration

  • Firearms and ammunition — require a permit from the Uganda Police Force before arrival
  • Prescription medicines containing controlled substances (codeine, tramadol, diazepam) — need an NDA permit
  • Live animals, birds, and plants — require veterinary or phytosanitary certificates
  • Drone cameras and satellite phones — need clearance from the Uganda Communications Commission
  • Commercial goods and samples — must be declared and may need an import licence

Arriving: red vs green channel

At Entebbe International Airport (the main international gateway), you fill out a Uganda Customs Declaration Form (Form C17) before landing or in the arrivals hall. If you have nothing to declare and are under the cash and goods limits, use the green channel; if you have anything to declare — cash over UGX 37,000,000 (USD 10,000), commercial goods, restricted items — use the red channel. Random bag scans happen even in the green channel, and officers can ask you to open bags.

Bringing medication

Bring personal medication in original packaging with a doctor's letter or prescription. Uganda classifies many common drugs as controlled: codeine, tramadol, diazepam, and any opioid-based painkiller require a permit from the National Drug Authority (NDA). Narcotics like cannabis, cocaine, and heroin carry life imprisonment or the death penalty. Some over-the-counter cold medicines containing pseudoephedrine are restricted. Declare all medication at the red channel if you are unsure.

Food, plants & animal products

All meat, poultry, dairy, fresh fruit, vegetables, seeds, and plant cuttings must be declared. Uganda bans the import of raw meat and unpasteurised dairy from countries with foot-and-mouth or avian flu outbreaks. Processed and sealed foods (canned, packaged) are usually fine. Soil and live plants need a phytosanitary certificate from the Ministry of Agriculture. If in doubt, declare it — undeclared food is confiscated and you can be fined.

Rules worth knowing

Temporary import of electronics

Laptops, cameras, and professional equipment are supposed to be declared on a Temporary Importation Form (Form C17) when you arrive. If you don't, you may be charged duty on them when you leave — even though you brought them in. Keep the stamped form with your passport.

Cash in Ugandan shillings counts

The UGX 37,000,000 (USD 10,000) declaration threshold applies to the total value of all currencies combined, including UGX. If you carry UGX 37 million in shillings plus USD 5,000, you are over the limit and must declare.

No duty-free shop on arrival

Entebbe has no arrivals duty-free shop. Any alcohol or tobacco you buy in the departures lounge or on the plane counts toward your allowance. Buying a litre of whisky at your departure airport means you have used your entire spirits allowance.

East African Community transfer rule

If you are arriving from another EAC country (Kenya, Tanzania, Rwanda, Burundi, South Sudan) and have already cleared customs there, you may not get a fresh duty-free allowance. Keep your receipts and previous customs documents.

Frequently asked questions

Yes, if you want to avoid paying duty on them when you leave. Fill out the temporary import section of the customs form listing the make, model, and serial number. If you don't, customs can assume you bought them in Uganda and charge you import duty on departure.
Undeclared cash above the threshold is seized. You can be fined up to three times the amount, and in serious cases prosecuted under the Anti-Money Laundering Act. Declaring it takes two minutes — just fill in the form and show the officer.
Codeine is controlled in Uganda. You need a permit from the National Drug Authority (NDA) before you travel, or the medication will be confiscated and you could be arrested. A doctor's letter alone is not enough. Apply to the NDA at least two weeks before departure.
Yes, but it is small: 50ml of perfume and 250ml of eau de toilette. Anything above that is taxed at the standard rate of 25% duty plus 18% VAT.
Hard cheese and cooked, sealed salami are usually allowed if declared. Soft cheese, unpasteurised dairy, and raw or cured meats are banned from many countries due to disease risk. If you are unsure, declare it — the worst that happens is confiscation, not a fine.
Your duty-free allowance is 1 litre of spirits or wine, or 2 litres of beer. If you buy more than that at your departure airport, you will pay duty on the excess when you arrive at Entebbe. There is no arrivals duty-free shop to buy more.
Yes. Drones require prior clearance from the Uganda Communications Commission and the Civil Aviation Authority. Bringing one without a permit can result in confiscation and a fine. Apply at least a month before travel.

Official source

Uganda Revenue Authority — Customs Department

For guidance only. Customs allowances and prohibited-item lists change without notice — always confirm with Uganda Revenue Authority — Customs Department before travelling.