New URA guidelines target tax compliance, warehouse security

KAMPALA, Uganda — The Uganda Revenue Authority has issued a new set of strict operating guidelines for customs bonded warehouses, aimed at tightening tax compliance and increasing security over imported goods.

Commissioner General John Musinguzi announced the measures Saturday, warning that the tax body will use these standards to determine license renewals for 2027.

The updated rules require warehouse operators to implement sophisticated access control systems. These systems must log the identity and purpose of every person entering or exiting a facility. Additionally, all staff and visitors are now required to wear reflector jackets while on-site.

Musinguzi also ordered a formalization of the workforce. Casual laborers and loaders must be registered with the URA, assigned unique identification numbers, and required to wear distinct uniforms.

“These workers must be issued with distinct uniforms, unique identification numbers and be registered with updated records, including photographs and national identification numbers,” Musinguzi said.

Under the East African Community Customs Management Act, goods stored in these warehouses remain under government supervision. The URA cautioned that any missing or substituted goods would be considered a legal offense, potentially leading to heavy fines or the permanent revocation of operating licenses.

The guidelines also shift the financial burden of inspections to the warehouse keepers. Operators must provide office space for customs officials and maintain calibrated scales and testing equipment at their own expense.

Bonded warehouses are critical to Uganda’s trade infrastructure, particularly in hubs like Kampala and the Namanve Industrial Park. They allow importers to store goods and defer tax payments until the items are ready for the local market, aiding corporate cash flow.

The URA stated it will conduct regular inspections to ensure the new protocols are being followed.