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      Summary

      The East African Community Customs Management Act, 2004 (EACCMA) provides the overarching legal framework governing customs administration across the EAC, including the imposition and collection of customs duties, exemptions, remission schemes and the application of the Common External Tariff (CET). The CET establishes the common customs duty framework for imports into the region.

      In recent years, Partner States have increasingly relied on stays of application of the CET and duty remission schemes, implemented under the EACCMA and the relevant legal instruments issued by the EAC Council of Ministers, to support industrialisation while balancing broader trade and economic policy objectives.

      The FY 2026/2027 measures continue this policy by:

      1. Promoting local manufacturing and value addition;
      2. Protecting sensitive domestic industries;
      3. Reducing the cost of strategic raw materials and production inputs;
      4. Supporting infrastructure and other priority public projects.

      The EAC Council of Ministers has issued legal instruments implementing changes to the CET and related customs measures for FY 2026/2027. The changes are effective 1 July 2026 and are valid for 1 year include:

      • Adjustments and temporary stays of CET rates on selected products effective;
      • The designation and expansion of sensitive goods subject to enhanced tariff protection;
      • Expansion and refinement of duty remission schemes for manufacturers; and
      • Amendments to customs exemptions and other sector-specific measures.

      These measures affect importers, manufacturers, traders and distributors across the EAC. This alert summarises the principal changes by Partner State and highlights the broader regional policy direction.

      Tax Aler

      East African Community Customs and duty changes for FY 20262027

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      Key contact

      Clive Akora

      Partner, Tax & Regulatory Services

      KPMG in Kenya


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