CUSTOMS & EXCISE DEPARTMENT

UNDER THE EAST AFRICAN CUSTOMS UNION

ASYCUDA ++ TRADE MANUAL

Edition: ASY 12.05/5

ASYCUDA ++ IMPLEMENTATION PROJECT TEAM
NIP BUILDING, ROOM 1.3
P.O.BOX 444, KAMPALA

TEL: 256 - 41- 334258

 TABLE OF CONTENTS

PART ONE: GENERAL INFORMATION

1.0 Background to ASYCUDA-------------------------------------------------------------5

1.1 Introduction--------------------------------------------------------------------------------14
1.2 The Customs Declaration Form------------------------------------------------------14
1.3 Private prints of the Customs Declaration through DTI------------------------16
1.4 Scope of the Customs Declaration--------------------------------------------------16
1.5 Documents to attach to the declarations------------------------------------------16
1.6 Assembly of supporting documents------------------------------------------------17
1.7 Customs Procedure codes – the new versus the old--------------------------18
1.8 Amendments to declaration information------------------------------------------20
1.9 Calculation of value, the defined value--------------------------------------------21
1.10 Payment of customs duties and other charges----------------------------------22
1.11 Completeness of the declaration----------------------------------------------------22
1.12 Tariff and statistical classification---------------------------------------------------23
1.13 Product Specification codes----------------------------------------------------------23
1.14 Quantity and value---------------------------------------------------------------------27
1.15 Overview of ASYCUDA++ modules-----------------------------------------------28

PART TWO: THE SINGLE ADMINISTRATIVE DOCUMENT

2.1 Introduction------------------------------------------------------------------------------33
2.2 The new Single Administrative Document (SAD)------------------------------33
2.3 Notes on completion of the SAD---------------------------------------------------33

PART THREE: DECLARATION PROCESSING PATH

3.1 Direct Imports Process Flow--------------------------------------------------------42

3.2 New Warehousing Entry Process flow in A++----------------------------------44
3.3 New ASYCUDA Transit Procedures----------------------------------------------46

PART FOUR: REFERENCE TABLES

4.1 Customs Procedure codes in detail-----------------------------------------------51

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 4.2 Attached document codes-------------------------------------------------------64
4.3 Banks codes-------------------------------------------------------------------------65
4.4 Customs office codes-------------------------------------------------------------66
4.5 Means of payment codes--------------------------------------------------------67
4.6 Mode of transport codes---------------------------------------------------------67
4.7 Package codes---------------------------------------------------------------------67
4.8 Tax codes----------------------------------------------------------------------------73
4.9 Terms of delivery codes----------------------------------------------------------73
4.10 Terms of payment codes---------------------------------------------------------74
4.11 Economic region codes-----------------------------------------------------------74
4.12 Transit shed codes-----------------------------------------------------------------74
4.13 Warehouse codes------------------------------------------------------------------75
4.14 Country and currency codes-----------------------------------------------------77

PART FIVE: USER MANUALS AND NOTES FOR DECLARANTS & DTI CENTRES

5.1 Declaration data input in MODCBR / MODBRK----------------------------85

5.2 Warehousing-------------------------------------------------------------------------104

APPENDICES

1. Customs Single Administrative Document------------------------------------------108

2. Illustration Of The Declaration Processing Path for IM4‟s----------------------110
3. Illustration Of The Declaration Processing Path for IM7‟s----------------------111
4. Illustration Of The Declaration Processing Path for IM4‟s(4071)-------------112

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 PART ONE

GENERAL INFORMATION

4
1.0 Background to ASYCUDA

Over the years, Customs Administrations with other stakeholders in the foreign trade business,
have made great effort to simplify and harmonize the various procedures. A very important stage in
the simplification and facilitation process has been the introduction of Information Technology (IT).
As a result of changes in international obligations or operational difficulties experienced, requests
for system enhancements or changes may be generated. These may include proposed
modifications to the existing system, the definition of system interfaces or the integration of
alternative software solutions for particular applications.

It is for this reason that Customs and Excise department in Uganda Revenue Authority undertook
the task to automate all its manual systems in order to increase the speed of clearance time and
facilitate both national and international trade. The biggest achievement for Uganda Revenue
Authority is the Wide Area Network (WAN), which covers almost all major customs stations in the
country.

One of the automation systems included ASYCUDA version 2, which was introduced in 1996 with
the first pilot site as Entebbe. Over time, this system extended to various other customs stations in
the country and currently there are 5 stations, which are operational in ASYCUDA version 2 using,
leased lines and satellite connections. ASYCUDA Direct Trader Input (DTI) has also been
implemented in Internal container depots (ICDs), warehouses, DTI bureaus, Clearing agents and
Traders who expressed interest to have their own input facilities.

MIGRATION TO ASYCUDA ++ IN CUSTOMS

ASYCUDA Version 2.7 however, over time has shown a number of shortcomings which include
Complex reports/information extractions, No Bond Guarantee Management for Warehousing,
Absence of Risk Management (No Selectivity), No Automatic integration of Manifest Data from
Carriers, Lack of inputting Historised Entries and Pre-Payment account problems among others
which led to migration to a higher version called ASYCUDA ++.

Kampala

The government of Uganda through Uganda Revenue Authority agreed to fund the ASYCUDA++
implementation which included technical and functional assistance and training from UNCTAD
through 2 international experts; one was a Customs expert and the second a technical expert. The
immediate objectives of the project were to further efficiency in Customs clearance process through
migrating from version 2 to the latest version of the system ASYCUDA ++, to improve revenue
control; to install a high quality computerized system for the production of Customs and trade
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statistics and to reduce the administrative burden on the trading community. The project Document
was signed in August 2001. An official from UNCTAD initiated project activities in November 2001.
In mid January the Functional trainer/Customs advisor arrived and begun the Functional training in
February 2002 for a team of 10 members. In late February, an IT advisor arrived and started
preparations of technical documents about installations of the various software needed for
ASYCUDA++.

In November 2002 the team introduced a limited configuration of ASYCUDA++ in the Kampala
Long Room, but the customs business process remained largely manual. In March 2003, the URA
Modernization Project added two full time ASYCUDA++ consultants to review the original
configuration and propose a new simpler, faster and more efficient business process for the
clearance of goods.

As a result of consultants‟ recommendations, the ASYCUDA++ team and the consultants then
started a full review of the ASYCUDA++ configuration and the business process, with the aim of
fully computerizing the clearance process. Since the existing Kampala Long Room office was
considered inadequate for the new process, URA decided to build a new Customs Business Centre
(CBC) inside the Nakawa Inland Port (NIP) building. This Centre was later to become a merger
between Kampala Longroom and Railway Good shed and therefore the major and largest Customs
station.

Kampala Railway Goods Shed (RGS) was the pilot site for the new implementation, but operating
from a temporary office next to Nakawa Long Room. Later in May 2004, the Customs Business
Centre was officially opened for business and all transactions were cleared from there, though the
transactions were brought in phases. For instance, only transactions coming by rail were the first to
be cleared from the CBC. Later, other transactions by road were allowed and by June all direct
imports coming by rail or road were by cleared through the Customs Business Centre. On
December 6th, 2004, finally all imports and exports including warehousing were now being cleared
in the Customs Business Centre.

Malaba
After the successful implementation of ASYCUDA++ at the Kampala CBC, Management saw it fit to
roll out to other Customs stations beginning with the eastern region. The first station targeted was
Malaba Customs and the roll out had been planned in phases. The first phase included clearance of
imports and exports using ASYCUDA++. Sensitization and Training was conducted successfully for
2 weeks for both Staff and the trading community and implementation began on 27th July, 2005.
The team plans to introduce clearance of the passenger baggage after a mini CBC has been
created in the Impound shed at Malaba customs.

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ASYCUDA++ Transit facility and the re-engineered process started its operation in Malaba on
Wednesday 24 August 2005, as part of Phase 3 of the implementation. This implied that all new
Transit transactions at this Station were captured and registered in ASYCUDA++ by Clearing
Agents at their offices or at Direct Trader Input (DTI) Centres and electronically transmitted to its
destination for further processing. While most transit transactions from Malaba have as Destination
Office an Inland Container Depot (ICD) or Warehouse (cargo directly from the border) connected to
ASYCUDA++ in Kampala, some will not be connected until further notice.

Busia Customs
The second station targeted was Busia. The clearance of imports and direct exports in
ASYCUDA++ at the border commenced on 28th September, 2005. The imports included passenger
baggage previously cleared on an F88 and are now being cleared on a simplified declaration called
PB 4 which stands for Passenger Baggage for home use. The passenger baggage clearance is
hinged strictly on goods for non-commercial use under USD 500. Sensititization and training for
staff, clearing agents, the bank and DTI centres was successfully conducted before the
implementation dates.

The new process and procedures for transit were introduced in Busia Customs on 28th September
2005 at the same time with clearance of imports. The decision to handle transit at the same time
with imports and exports implementation was taken after a careful assessment of the network
stability between Kampala and the eastern region. Having realized that it was generally stable, the
ASYCUDA++ team decided to introduce all potential modules of the system and tackle all general
problems at the same time.

Jinja Customs
The third station targeted was Jinja. The clearance of imports and direct exports in ASYCUDA++ at
this inland port commenced on 6th December 2005. The imports included passenger baggage
previously cleared on an F88 and are now being cleared on a simplified declaration called PB 4 for
non-commercial goods under USD 500 and Warehousing. Sensititization and training for staff,
clearing agents, the bank and DTI centres was successfully conducted before the implementation
dates. At the same time, all transit cargo originating from the borders destined for Jinja is validated
and the electronic guarantee successfully retired for the transit document (T1).

Katuna, Mbarara and Arua Customs

A decision was made by management to do partial transit implementation at Katuna, Mbarara and
Arua customs offices. This was mainly for the purposes of validating the transit transactions from
the borders connected to ASYCUDA++. With the validation taking place at these stations, the bond

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guarantee amount previously debited from the Principal‟s account would automatically be credited
back to the Principal‟s guarantee account.

IMPLEMENTATION OF ASYCUDA++ AT INTERNAL CONTAINER DEPOTS AND

BONDED WAREHOUSES

All ICDs and some warehouses are now connected to ASYCUDA++. The Customs officers at the
ICDs and warehouses are now utilizing the system in the following ways.
1. Electronically exiting goods whose documents are already processed and released out of
the Kampala Customs Business centre.
2. Electronically exiting goods whose warehousing documents are being processed at the
respective warehouse through the Customs Business Centre.

3. Validating of the transit documents (T1) in order to automatically retire the guarantees
executed at the border.

4. Reconciliation of goods processed at the border and later processed at the CBC to write off
the T1 document and in the near future the Manifest.

5. Warehouses are able to electronically release goods into the warehouse for further
processing and guarantee management

6. Operators of the ICDs and warehouses are able to capture their electronic declarations and
continuously monitor their transactions on the system.

Outstanding features/ outputs of the migration

These features include:

1. New Customs Declaration form reflected by the ASYCUDA++ screen

2. New ASYCUDA++ site - Customs Business Centre (CBC) for all Kampala Transactions
3. Reconfigured A++ prototype to suit the procedures and policies of the Customs department
4. Selectivity, Compliance & correctness
5. Process Improvements that included risk management through ASYCUDA++ selectivity
6. New Process – Actors & Tasks in a new and improved working environment
7. Training & documentation for all stakeholders including Staff, traders and clearing agents.

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General Benefits as a result of implementing ASYCUDA++ in Customs
1. Clearance time has greatly improved while managing imports and exports at Customs
border stations. Previously cargo would be cleared in about 3 to 4 days and now it is cleared
between 10mins to one day depending on the type of risk target, compliance of the trader
and bulk of work flowing through the border during particular seasons.

2. Guarantee (Bond) management for transits (imports and exports) is now automatic. This has
eased the monitoring, administration and reconciliation of these bonds.

3. Congestion of the border stations has also greatly reduced since the trucks or cargo cleared
takes a short time under customs control at the border stations.

4. There is now efficient utilization of the human resources at those border stations. For
example jobs previously done by 5 staff members can now be done by 1 person using
ASYCUDA++.

5. Generally there has been a great reduction in other administrative costs like use of pre-
printed paper e.g. URA receipts, BPAFs, Bill of Entries and some other documents that
customs may not need any more. Instead these have been replaced by use of plain paper
and then printing directly from the system.

6. Increase in revenue has been felt since the system reinforces Customs control and monitors
the perception of Customs duties, which is the main source of government revenue.

7. Due to relatively accurate data and statistics, the reporting and reconciliation mechanisms
have greatly improved. Reports can be generated and distributed to the relevant
stakeholders who require the reports.

8. Facilitating ICDs, Warehouses and Clearing agents to self administer their transactions
using the ASYCUDA++ system and where necessary carry out any reconciliations by the
Customs officer with the owners of the companies.

Changes as a result of the East African Customs Union for ASYCUDA++

purposes
The East African Protocol, which was signed on 2nd March 2004 in Arusha -Tanzania by the three
East African, states created a Customs Union, which took effect on 1st January 2005. Along many
other changes came the East African Customs Act and Regulations. These regulations were
discussed in different committees amongst several stakeholders, which came up with drafts from
each of the three countries before they were finally admitted for use. The biggest change was the
common external tariff rates for goods coming from outside the region and the removal of tariff
barriers amongst the three partner states. Below is an extract of some of the changes that resulted
from the creation of the Customs Union:
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 1. Elimination of Internal Tariffs and other charges of Equivalent Effect
Partner states agreed on a programme for elimination of internal tariffs as follows:
 Goods originating from Uganda exported to Tanzania shall be duty free
 Goods originating from Uganda and Tanzania exported to Kenya shall be duty free;
 A selected list of goods originating from Kenya exported to Uganda and Tanzania will
be subject to an interim rate of duty for a period of 5 years.

2. Establishment of a Common External Tariff (CET)

A three-band CET structure of 0%, 10% and 25% has been adopted. It has also been agreed
that the highest rate of 25% will be reviewed after five years.

The agreed CET will be applied as follows:

 0% will be applied on Raw materials and capital goods
 10% will be applied on semi-processed and intermediate goods
 25% will be applied on finished goods
It has also been agreed that additional policy measures beyond the maximum CET rate of 25%
will be applied on the goods commonly referred to as sensitive goods imported into East Africa,
as follows:
HS CODE PRODUCT AGREED DUTY RATE
04.01 Fresh milk 60%
04.02 Powder 60%
10.01 Wheat grain 35%
1005.90.00 Maize (corn) 50%
10.06 Rice 75% or US$200/MT whichever
is higher
11.01 Wheat flour 60%
1701.11.10 Juggery 35%
1701.11.90 Sugar 100% or US$200/MT whichever
is higher
24.02 Cigarettes 35%
24.03 Other manufactured tobacco 35%
2523.29.00 Portland cement 55%
3605.00.00 Matches 35%
Several HS Codes under textile Khanga, Kikoi and Kitenge made of cotton 50%
chapters
Several HS Codes under textile Bed, Table, Toilet and Kitchen linen made 50%
chapters of cotton
6305.10.00 Jute bags 45% or 45 US cents per bag
whichever is higher
6309.00.00 Worn clothing and other worn articles 50% or US$ 0.75/kg whichever
is higher
8309.10.00 Crown corks 40%
85.06 Primary cells and Primary batteries 35%

3. Base for computation of duties and taxes

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The cost of Airfreight of goods will be excluded in the base for computation of duties and taxes
(as is the current practice in Uganda). For goods transported by sea, the base will be value of
goods at first point of entry into the community, that is Mombasa or Dar es Salaam. For goods
moving from one partner state to another for example from Kenya to Uganda, the base will be
FOB value.

4. Application of other duties and taxes

The 2% Import Licence Commission applicable on all imports and the discriminatory excise
duties currently applicable will not apply, both on goods imported from Kenya and included in
the 443 tariff lines, and goods imported from outside East Africa. However, VAT, WithHolding
tax and the non-discriminatory excise duties will continue to apply. Non-discriminatory excise
duties are those that apply equally to domestically produced goods, such as beer and
cigarettes. Excise duty on fuel will also continue to apply. The list of products to which Excise
duty will only apply are:

S/N Goods description Commodity code

(i) Soda 2202.90.00
(ii) Beer Chapter 22
(iii) Spirits Chapter 22
(iv) Wines Chapter 22
(v) Motor Spirit 2710.11.10
(vi) Motor Spirit 2710.11.20
(vii) Kerosene 2710.19.22
(viii) Gas Oil 2710.19.31
(ix) Other gas oils 2710.19.39
(x) Polyethylene bags 3923.21.00
(xi) Bags of other plastics 3923.29.00
(xii) Cigarettes 2402; 2403

5. Relationships with other integration blocs, foreign countries and Multilateral and
International Organizations

It has been agreed that amongst other decisions:

 The EAC common external tariff shall not apply to trade between Kenya and Uganda for
COMESA member states and Tanzania for SADC member states
 EAC should conclude trade arrangements as a bloc with COMESA and SADC within a
period of four years
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  No partner state shall within five years after coming into force of the protocol, give more
favourable preferential treatment to third party countries.

Please note that the former COMESA rates that were applicable before the union, have
remained the same that is 4% and 6% for the goods that attract 10% and 25% respectively. This
implies that all other goods above 25% will not fall in the preferential treatment of COMESA.
However, it is to be noted that these COMESA rates will apply for only 2 years OR for a period
stipulated by the bilateral agreements made between Uganda, Kenya and COMESA.

6. Uganda’s Raw materials

Uganda‟s raw material list and Part IV item C, of the 3rd schedule, Finance Act 2002, for
manufacturers of bicycles, exercisers and components will continue to be applicable.

7. Conditional Exemptions
Changes to conditional exemptions are listed under the 5th Schedule of the East African
Customs Management Act.

New items in the schedule include:

i) Partner states armed forces (a, part 2)
ii) Common wealth and other governments (a, part3)
iii) Donor agencies with bilateral or multilateral agreements with partner states
iv) The war graves commission (a, part7)
v) Rally drivers (a, part9)
vi) Containers including boxes, tins, bottles and jars (b, part 2)
vii) Fish crustaceans and mollusks (b, part 4)
viii) Preparations for cleaning diary apparatus (b, part 8)
ix) Ships and other vessels (b, part 7)
x) Museum Exhibits and Equipment (b, part 12)
xi) Urine bags, hygienic bags (b, part 12)
xii) Diagnostic reagents (b, part 14)
xiii) Educational materials as specified in the Florence agreement (b, part 17)

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 Items removed from the exemption schedule
i) Hotel Equipment;
ii) Instant or soluble coffee produced from at least 75% coffee beans originally
exported from Uganda to another country for outward processing; Please
note that this has been catered for under part XV sections 171-186 of
the EAC-CU management act 2004, whereby Import duty will be
exempted when the processed coffee is returned.
iii) Instant soluble coffee packages;
iv) Batteries for use in Solar Equipment;
v) Inputs for manufacture of agricultural equipment;
vi) Paper bags of chapter 48 for milling industry and milk packing material;
vii) Materials and equipment specially designed for production and processing of
Honey;
viii) Cut-lag, HS code 2403.10.00 produced from Tobacco leaves originally
exported from Uganda to another country; Please note that this has been
catered for under part XV sections 171-186 of the EAC-CU management
act 2004, whereby Import duty will be exempted on cut-lag when
returned to Uganda
ix) Ambulances, prison vans and hearses; Import duty is 0% in the tariff as
per HS code 8703.90.10
x) Items for horticulture:
a. Labels/stickers of HSC 4821.90.00;
b. Flower sleeves for bouquets;
c. Plastic bags for seedlings;

Please note that no changes have been made to the VAT Statute and the Income Tax Act. This
means that items, which were attracting VAT or those, which were exempted, prior to the
implementation of EAC – CU Management Act 2004, will continue to be treated as such. Likewise
goods, which were attracting Withholding Tax or those, which were exempted will also continue to
be treated as such.

This also implies that, goods (listed above) which were covered under the 2nd Schedule, Part II to
the Finance Act 2004 (Conditional Exemptions), but have been excluded from the exemption
schedule in the new Act, will not attract VAT, but will attract the Import Duty rate as indicated in the
EAC-CET. Also note that TOURISM VEHICLES were attracting VAT and should continue to be
treated as such.

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1.1 Introduction

1.1.1 Goods, which are imported into, exported from or transited through Uganda, must be
declared to Customs. With the exception of some goods carried as passenger's
baggage and certain other categories of private or diplomatic importations, the standard
form is the Single Administrative Document (SAD). The SAD formerly known as the
Bill of Entry will be printed from ASYCUDA++.

1.1.2 The lodgment at a Customs Office of an SAD signed by the Declarant or his/her
representative shall indicate that the person concerned is declaring the goods in
question for the Customs Procedure applied for. Without prejudice to the possible
application of any penal provisions, this is equivalent to the engagement of
responsibility in respect of:

I. The accuracy of the information given in the declaration,

II. The authenticity of the documents attached: and
III. The observance of the obligations inherent in the entry of the goods in
question under the Customs Regime concerned.

1.1.3 The SAD is a declaration printed from ASYCUDA++. The action of signing the
document and presenting it to Customs indicates full acceptance of all responsibilities.
In addition to the form above a Request to Amend form - Query & Amendment Form is
also used to make formal application to amend an entry already registered into
Customs.

1.1.4 The ASYCUDA ++ system is to be introduced at all major import / export locations in a
phased implementation programme and arrangements will be made to notify traders
within a locality of the impending implementation of the system at the local Customs
Office.

1.2 The Customs Declaration Form

1.2.1 The SAD is specifically designed to facilitate input of the information to the Customs
ASYCUDA++ system. Although much of the information is now required in coded form
the design also caters for the use of the form for free text information. The form is
completed onto the ASYCUDA++ declaration form screen by remote in an
agent‟s/trader‟s office or at a Direct Trader Input (DTI) centre.
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1.2.2 The ASYCUDA++ system has facilities for validating input data locally and on the
server such that if there are any errors, they can be corrected before final registration.
The SAD must be printed and signed by the Declarant before presentation to Customs.
In instances where the form is considered illegible Customs may require a fresh
declaration to be completed.

1.2.3 The ASYCUDA++ Declaration processing module handles the input of customs data
from the SAD and will check, store and register data. It also calculates duties and
taxes to be paid, and provides information for the national trade statistics. Details of
the completion of the fields and SAD components are in part two.

1.2.4 The areas where the information is entered inside the boxes are called fields. A box
can have more than one field. There are different types of fields: -
Mandatory in put - where you must enter information into the field and the system
will not allow you to proceed until you do so.

Optional in put - where the choice of entering information is yours. Nevertheless, it

is sometimes necessary to input all information for statistical purposes.

Prohibited in put - these boxes either display a code automatically (default values)
or information is not required - in either case you will not be able to access the box
and it will show on screen as XXXXXXXX.

1.2.5 The SAD provides for goods of up to 999 items per declaration. This implies that each
declaration can have a maximum of 999 different tariff codes described at item level
and each declaration can have a maximum of 999 Customs Procedure Codes. It is
encouraged that each declaration lodged into customs will at most be attached to one
container of mixed goods where necessary. In other words, one declaration, one
container. The other subsequent items on the entry after the first will be printed as a
continuation sheet by default. Therefore, it will not be necessary to insert a continuation
sheet into the printer.

1.2.6 Consignments, which exceed the maximum permissible number of items, must be split
for purposes of Customs entry and additional copies of supporting documentation,
suitably cross-referenced, must be submitted with each separate declaration. Please
note that even when the maximum number of items is 999, we encourage traders not to

15
 let any entry have more than 400 items. This is to allow the system to continue working
as fast as possible.

1.3 Private prints of the Customs Declaration through DTI

1.3.1 The Commissioner of Customs & Excise may authorize the private printing of the SAD
from the ASYCUDA++ system either by Direct Trader Input centres (DTI) or by giving
private companies the connection to the customs server. Direct Trader Input gives a
Declarant the capability to complete the full Customs process or formalities remotely
– from that Declarant‟s office. The Declarant, with DTI access, may prepare, check,
register and print declarations. Declarations may be forwarded electronically to
Customs for acceptance and assessment. Customs reserve the right to reject at
presentation any forms, which do not comply with the requirements.

1.4 Scope of the Customs Declaration

1.4.1 The declaration has been designed to accommodate Import (including Transit) and
Export (Including Transit) declarations. These different types are referred to collectively
as Regimes. Within each regime further sub-divisions may exist to differentiate
between transaction types. For the ASYCUDA++ declarations, there are only two
regimes and these are Import (IM) and Export (EX) regimes, which implies that all
transactions will be categorized in these regimes. This is explained later under the new
Customs Procedure Codes structure.

1.5 Documents to accompany declarations, assembly of the declaration set

1.5.1 The following supporting documents must be attached to all declarations

irrespective of CPC: -
I. Bill of Lading /Airway Bill / Railway consignment certificate
II. Certificate of origin
III. Invoices (Proforma and otherwise)
IV. Packing List
V. Worksheet (for Multi item entries) (Not required for exports)
VI. Road transit Customs Document (RTCD) (Not required for exports)

1.5.2 Other supporting documents depending on the CPC or type of transaction are as
follows: -

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 I. Permits and Certificates (e.g. fumigation)
II. Phytosanitary Certificate
III. Drugs certificate
IV. Uganda national bureau of standards certificate
V. Query/Amendment form
VI. MFA exemption form
VII. Import certificate
VIII. Registration certificate of cancellation
IX. Baggage Assessment
X. Quality certificate
XI. Comesa Certificate
XII. Sales Agreement
XIII. Other Documents as required by customs

1.5.3 Customs will retain a full set of commercial documents normally accompanying a
declaration. Importers, exporters or declarants who wish to retain a set of these
commercial or similar documents for their own or other organisations' use must ensure
that a duplicate set is available at the time of first presentation of the declaration to
customs. These will be returned when Customs processing of the declaration has
been completed.

1.5.4 For automated stations, three copies of the SAD should be produced and printed.
Nevertheless, for stations that do not have the connection yet, the Bill of Entry as
provided by customs will continue in use and the copies to be attached depend on the
regime being declared and as required by customs.

1.5.5 Where a relief from a duty and/or tax rate is claimed the declaration must be supported
by the necessary documentary evidence and the correct CPC for rebates, remissions
and national procedures used. Similarly where a claim to a preferential rate of duty
and/or tax etc. the declaration must be supported by the appropriate form of
documentary evidence, usually a certificate of origin for the goods.

1.6 Assembly of supporting documents

1.6.1 The processing of declarations will be made easier if, as far as is possible and practical,
the documents are assembled (when they are required) by pinning in the following
order:

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 I. The original copy of the declaration form and any original continuation sheets
used;
II. The 'Customs set' of supporting documents clearly marked as such and
comprising inter-alia:
 Copy of the invoice(s);
 Packing list(s);
 Commercial transport documents,
 Freight statements, accounts etc.
 Preference certificates, certificates of origin etc.
 Licence(s), import permits etc.
 Documents supporting a claim to relief;
 Worksheet(s) where necessary;
 Any additional copies of the entry as required by the CPC used or
the environment in which the declaration is lodged, i.e. computerized
or manual processing locations;
 The 'Declarant's set' of supporting documents clearly marked as
such and assembled in the same order as those of the customs set
and comprising those required for return to the Declarant; and
 The Declarant‟s duplicate copy of the Bill of Entry for the manual
environments.

1.7 Customs Procedure Codes – The new versus the old codes

1.7.1 ASYCUDA++ was introduced with changes in, among other things, the structure of
Customs Procedure Codes (CPCs). This was done in order to bring them in line with
international standards. The Traders and Customs officers alike are thus encouraged
to understand the new CPCs in complete declarations with correct procedures and to
better examine the declarations, respectively. For ease of reference, some of the old
CPCs are being used in the new CPCs. Other CPC‟s (those not matching with the
old ones) have been created subsequently to meet the amendments or new
requirements of the financial years‟ budget.

1.7.2 The structure for the new ASYCUDA++ CPCs is different from that previously used
in ASYCUDA version 2.7 and is much simpler to remember and understand. There
are two main Types or Models of Declarations (Regimes) in A++ namely EX for
Exports and IM for Imports. Further, Exports and Imports are sub-divided into various
Types of Procedures as follows: -

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 i. EX1 Exportation
ii. EX2 Temporary Export
iii. EX3 Re-exportation
iv. EX8 Outward Transit and Export
v. EX9 Other Export Procedures
vi. IM4 Direct Import for Home Use
vii. IM5 Temporary Import
viii. IM6 Re-importation
ix. IM7 Warehousing
x. IM8 Transit
xi. IM9 Other Import Procedures

The structure is composed of a 7-didgit numeric code, which is divided into two parts:

First 4-digit code is known as the Extended Procedure Code. Second 3-digit code is
known as the Additional Procedure Code and this represents the national rebates,
remission procedures available in the country. Where no Additional Procedure Code
has been used 000 is entered in the second 3-digit field.

For example a direct home consumption procedure is represented by: -

4000 000: 4000 being the Extended Procedure Code (EPC) and 000 being the
Additional Procedure Code (APC). Where there is no Additional Procedure Code,
000 is used.

Moreover, the Extended Procedure Code is sub-divided into 2 parts, Requested

Procedure and Previous Procedure. 00 implies that no Previous Procedure exists.
For example 40 is the Requested Procedure in the above example while there is no
Previous Procedure, represented by 00.

1.7.3 The following CPCs are the general ones illustrating the comparison between both
versions.

ASYCUDA 2.7 ASYCUDA ++ DESCRIPTION

C 400 IM 4000 Imports for home use
C 500 IM 4071 Ex-warehousing
C 600 IM 6000 Re-importation
E 100 EX 1000 Exports
R 300 EX 3000 Re-exportation
S 800 IM 8000 Transit
S 700 IM 7100 Warehousing
S 500 IM 5000 Temporary imports

1.7.4 In the case of multi-item declarations the mixing of different procedure codes is
permitted except that a mixture of codes may only exist where the regimes are the

19
 same. Thus, any procedure code commencing 'IM4' may be mixed only with any other
code commencing 'IM4'.

1.7.5 It is also a requirement that the Customs Procedure Code used in the first item
information must be the same as the Regime or model of declaration chosen. One
further limitation in respect of goods entered for warehousing (or for removal from a
warehouse) is that the goods to one entry must all be destined for (or removed from)
the same warehouse.

1.8 Amendments to declaration information

1.8.1 Concurrent with the introduction and use of ASYCUDA ++, the query/amendment form
for advising declarants of errors on declarations and obtaining any amending particulars
will be more widely used. This form comprises four parts, Parts A and D are for official
use only, Parts B and C are for completion by declarants as necessary.

1.8.2 The form (Part A) is prepared in duplicate by Customs when an error is detected on a
declaration. The original copy is forwarded to the Declarant and is to be completed at
Part B as appropriate and then returned to customs at the place where the SAD was
first presented. Dependant upon the scope and/or magnitude of the error Customs
may require the preparation and lodgment of a 'substitute entry' to replace the original.
Customs may also require an explanation as to the reason for any error in which case
the requirement will be stated in Part A. In such instances Part C on the reverse of the
form must be completed with the Declarant‟s explanation for the error.

1.8.3 Any additional supporting documents requested by customs must accompany the
original copy of the query advice upon its return to Customs.

1.8.4 The declaration contained in Part B of the form must be signed by the person
responding to the customs query and must be the importer/exporter or his/her duly
appointed agent. In signing this declaration the same conditions and responsibilities
attached to the original signing of the declaration apply.

1.8.5 At receipt of the query form, Customs will amend the entry as required in the system in
order to read what has now been corrected. A fresh copy of the new declaration will be
presented to the Declarant together with the previous attached documents as the
goods are being released for consumption or for warehousing as appropriate.
20
 1.8.6 In the case of amendment of already assessed entries, the ASYCUDA++ system
allows Post Entry modification which can only be done by authorized customs officers
on the system. Otherwise the procedure is similar where a query form is involved.

1.9 Calculation of value, the defined value

1.9.1 The basis of value upon which duty and other charges are calculated are defined in
various legislation covering the importation and exportation of goods. In broad terms
the defined value may be described as follows:

I. The defined value for Customs Duty - this is the value for duty as set out in the
Customs legislation and includes any dutiable charges as described in the Act.

II. The defined value for Excise Duty - this is the value as set out in Excise
legislation and includes any dutiable charges as described in the Act. This value
though has been superseded by the East African Customs Union and therefore
is no longer used in calculation of taxes apart from specific chapters as
specified above in the changes.

III. The defined value for VAT - this is the value for VAT purposes as set out in the
VAT legislation. The defined value comprises the sum of the defined value for
Duty and the amount of Customs Duty and the amount of any Excise Duty.

IV. The defined value for Withholding Tax - this is the same value as the value for
Customs Duty.

V. The defined value for Import Commission Tax - this is the same value as the
value for Customs Duty. This value though has been superseded by the East
African Customs Union and therefore is no longer used in calculation of taxes.

1.9.2 In all cases the respective defined value must always be declared both in Foreign and
national currency (Ugandan Shillings) to the nearest shilling.

1.10 Payment of customs duties and other charges

21
 1.10.1 In computerized environments declarants are notified of the duty and other charges due
upon a declaration as soon as that declaration is registered. This registered declaration
must be tendered with the appropriate amount to the bank cashier. At non-
computerized locations the form of payment procedures and advice will not change.

1.10.2 Payment may be effected to the bank cashier by the following methods:

I. Cash
II. Bank certified cheque
III. Bank drafts
IV. Bank cheque (acceptable only after clearance)

1.11 Completeness of the declaration

The declaration fields have been categorized in relation to whether they are mandatory,
optional or prohibited. The mandatory fields have to be filled on the system, which implies that
the declarants have to provide information for these fields. For the optional fields, these may be
filled as appropriate but the declarants are encouraged to fill in as many fields as possible for
statistical purposes. The prohibited fields do not require any filling because the field is inactive
at the time of declaration or comes by default in the system.

The following fields are vital and thus have to be filled in by the Declarant. The correct number
of copies have to be prepared and presented.

I. The exporters or importers Tax Identification Number (TIN) as appropriate;

II. The declarants Tax Identification Number (TIN)
III. The declarants reference number (optional);
IV. The Customs Procedure Code (CPC) in the Item information Box
V. The invoice values for the general and item level boxes
VI. The Currency code
VII. The total number of packages both at general and item level boxes
VIII. Office of Entry
IX. Country of origin at general and item levels
X. Mode of transport
XI. Total CIF value
XII. Commodity codes
XIII. Gross and Net weights of the goods
22
 XIV. Location of goods (ICD – Transit shed)
XV. Declaration box has to be correctly completed, signed and dated;

1.12 Tariff and Statistical classification

The Declarant is responsible for inputting the correct tariff code on his declaration. This implies
that:
I. The Commodity code, therefore description of goods and where appropriate, the
rates of duty should be consistent;
II. If a reduced or nil rate of Customs Duty, Excise Duty or VAT is being claimed, the
CPC and codes declared should be consistent with the claim.
III. For warehousing SADs, the commodity codes should be accompanied by Product
specification codes (see details below).

1.13 Product Specification Codes

This section explains the correct use and maintenance of specification codes for the Lodgement of
IM7 Single Customs Declarations (SADs) and their subsequent IM4s, EX1s or EX3s (including
Uganda's C4s & C7s), as well as stock count and identification of goods in bonded warehouses.

Specification codes are also known in other A++ documentation as "product codes". However, the
practice in Uganda has been to call them "specification codes".

What is a Specification code

Specification code is a four-digit, alpha/ numeric (letters, numbers or combination of both)

extension of the Commodity Code used to identify goods which may be classified in the same tariff
item, but which are basically distinct. This code is an essential element in the identification of
goods placed, kept and taken out from bonded warehouses.

For example, scotch whisky Johnny Walker Black Label, 750 ml bottles and 1,125 ml bottles will be
classified in the same tariff item, but they are indeed different products. By the same token,
Johnny Walker Red Label bottles, as well other brands of whisky, would also be different products.
While the specification code is a key element in the identification of bonded goods in A++ and on
the warehouse floor, there are other elements that contribute to an exact identification of the goods.
Thus, the specification code forms part of the 5-criterion consisting of:
(a) Consignee code (SAD box 8);

23
 (b) Commodity code (SAD box 33, first 8 characters);
(c) Specification code (SAD box 33, last 4 characters);
(d) Country of Origin code (SAD box 34); and
(e) Warehouse code (SAD box 49).

Collectively, these criteria identify uniquely and unequivocally bonded goods within
ASYCUDA++, and therefore they must all be input when goods are warehoused (IM7 SAD) and
then be all matched correctly when the goods are taken out a warehouse (IM4, EX1, EX3 SADs).
In other words, all 5 criterion must be exactly the same in the original IM7 and in the
corresponding IM4s (or EX1s & EX3s) for a successful identification and stock count. If these 5
elements are not matched, the immediate effect on A++ would be an error message during the
entry “server check‟ indicating that “goods are not in the warehouse”

Omission and reuse of specification codes in an IM7 SAD causes ASYCUDA++ to accumulate as
one stock different products classified under the same tariff item, either in previous or future IM7s
that might have also been input without specification codes, but with matching consignee, country
of origin and warehouse code. Thus, identification of individual products in A++ would be
impossible.

Similarly, omission of specification codes in ex warehouse IM4s, EX1s and EX3s when these have
been used in the original IM7 would result in A++ error messages such as "no stock in warehouse"
and SAD processing would be halted.

Specification Codes Format

Since the field for specification codes in the SAD is a 4-digit alpha numeric, there are several ways
of generating such codes. Please note that besides alpha numeric, the system would also accept
other characters e.g. -, /, +, etc., but these are neither practical nor acceptable by Customs. The
following are some examples to illustrate what is possible to input in the Spec code field:

Alpha characters only:

Incremental: ABCD; ABCD; ABCD; AB; CDF; XYZ

Random: FJUX; FLGY; BRMC:

Meaningful: Grip, GREY, CART, PERT, DOOR, SET, PAIR, etc

Numeric characters only

24
 Incremental: 1,2,3, - 21, 22, 23 - 201, 202, 203 - 9997, 9998, 9999

Warning: 1, 01, 001 and 0001 are all different numbers in the A++

Alpha numeric characters:

Incremental: A001, A002, A003, ….till A999

001A, 002A, 003A, ….till 999A

Meaningful: TV14 (for a TV set 14 inches);

ST01 (for stereo set, type 01);
BH30 (Benson & Hedges cigarettes, pack of 30);

Note: There are many more possible combinations on the above.

Specification Codes Format Accepted by URA

To achieve uniformity and facilitate the introduction of the new warehousing process URA shall only
accept Specification Codes with the following characteristics.

 4 numbers e.g. 1234

 1 leading capital letter, followed by 3 numbers e.g. A123 (A, one, two, three)
T045 (T, zero, four, five)
 * 3 numbers, followed by 1 capital letter e.g. 001C (zero, zero, one, C)
765F (seven, six, five, F)
* Allowed only when series with leading letter
has been completed, (e.g. A001 to A999, new series 001A to 999A)

 All four (4) characters must be used always.

 For each new line in a IM7 declaration, a new consecutive Specification Code must be
included.

Who is responsible for generating Specification Codes?

Responsibility for creating and maintaining specification codes lay with warehouse operators.
These codes, however should comply with the guidelines indicated in the preceding paragraph. If
they do not prepare the warehousing declarations themselves, the codes should be communicated
to the Clearing Agent who prepares the entry.

25
Codes created and used at random and without much thought put into it may result in stock errors
and in A++ discrepancies on the floor. Traders must exercise great care and discipline in the
creation and use of their specification codes.

For the above reasons, traders must maintain a special Register of specification codes, including
details of specification code, creation date, Declaration Registration Number, end date (when last
goods under this code where cleared). This register should be available on demand for Customs
inspection.

Goods Accounting Using Specification Codes

The basic method for good accounting is a unique code for each SAD item. With this method there
should be no stock accumulation, as each line becomes an individual account.

Unique Code for Each New SAD Item Method

This method consists in giving a new specification code to each new IM7 entry line (item),
regardless of whether duty rate is specific or ad-valorem and whether the same kind of goods have
already been entered in the warehouse. As the specification code is unique, there will be no stock
accumulation and FIFO / LIFO principles shall not apply upon withdrawal from warehouse.

Additionally, this method would have the effect of referring to a previous declaration since stock
withdrawals would be validated against the quantity remaining in a particular IM7 line. In this case
ASYCUDA would stop SAD processing if unit values or mass are different in the "in" and "out" of
warehouse SADs.

The effect on floor stock is that goods can be stacked up individually, according to shipment marks
and A++ Registration Number, without having to group them with goods of similar characteristics
from previous shipments. Marking on packages, however, would require the inclusion of the
specification code and the line number to further identify the goods.

Stock count in A++ is relatively simple and conceptually easier to understand. Each IM7 SAD line
would have its unique specification code against which withdrawals through IM4, Ex1 or EX3 can
be done, until quantity is exhausted.

Example 1:

Warehouse IN (IM7)

Reg Nr. Consignee WH Cty Comm.Code Specif. Qty/Unit

Date Code Code Origin Description Code
26
S-2012 B01-107-123 W123 UK 2208 3000 J001 315 Lts
2 Aug 04 JW Red 750 cc

S-2485 B01-107-123 W123 UK 2208 3000 J002 630 Lts

16 Aug 04 JW Red 750 cc

Warehouse-Out (IM4)

Reg Nr. Consignee WH Cty Comm.Code Specif. Qty/Unit

Date Code Code Origin Description Code

C-4227 B01-107-123 W123 UK 2208 3000 J001 216 Lts

18 Oct 04 JW Red 750 cc

SAD Reg No. S-2012 of 2 Aug 04 is still open = stock count Spec Code 0001 = 99 litres

C-4931 B01-107-123 W123 UK 2208 3000 J001 99 Lts

29 Oct 04 JW Red 750 cc

SAD Reg No. S-2012 of 2 Aug 04 is now closed = stock count Spec Code 0001 = 0 litres

1.14 Quantity and value

The quantity and values are very important aspects of the declaration therefore:

I. All the goods and the full value on each invoice page should be included in the
declaration;
II. The proper rate of exchange to be used will come by default;
III. The quantities shown in item information boxes and general segments should be
expressed in their correct form and in the required units;
IV. Any amounts of freight, insurance or other costs should be indicated clearly on the
entry and any apportionment required in respect of multi-item entries should be properly
calculated and shown in the respective item boxes;
V. All value and revenue amounts are rounded to the nearest decimal shilling; and

1.15 Overview of the ASYCUDA++ Modules

The ASYCUDA++ software is made up of a number of sub-systems or modules. They can be

defined as an autonomous function, restricted by its organisation and application, around a specific
set of data. Each module ensures the integrity of its own set of data, and performs its own message
construction and interpretation through calls to the appropriate message handlers and interfaces. It
is possible to install just one module or many. The modules are task orientated in that they relate to
27
the functions or tasks of different Customs offices or operational work groups within Customs
offices. The modular approach allows each module to be completely independent, or to co-exist
with others. They fall into two general categories, User Modules, and Head Office or
Configuration modules.

1. User Modules
User modules are used by staff in Customs offices for production work, i.e. input and processing of
declarations, cargo control, transit, transaction and statistical reporting, accepting duty and tax
payments (cashiers), selectivity and for other routine management controls. Customs Brokers or
Declarants can use them to give a direct electronic link to ASYCUDA++.

a) MODCBR (Customs Branch module)

This is the Customs Declaration Processing Office module and deals mainly with Customs
declarations. MODCBR allows for the input, validation, storage, registration and assessment of
Customs declarations as well as post entry adjustments. It gives local management of Selectivity
functions where physical examination and document checks are carried out and controlled. It also
contains reporting options to check on the status of goods under suspense regimes, such as goods
in warehouse or under other temporary import or export suspense procedures.

b) MODBRK (Broker module)

This is a modified version of Module MODCBR. It is designed for use by Declarants or Customs
Brokers and gives them direct electronic connection to the Customs ASYCUDA++ system. Using
Direct Trader Input the user can prepare and lodge Customs declarations. This module is designed
to be used by Declarants or Brokers on their own computer terminal(s) in their own office(s). Access
is limited to only those functions relevant to the dealings of the specific Declarant using MODBRK
and excludes the Customs control and reporting functions available under MODCBR.

c) MODENT (Public Broker Module)

This is also a modified version of MODCBR. It allows the same access as MODBRK above, but can
be used by any Broker or Declarant who has the relevant password permissions. It allows a number
of users to work on the same terminal in a public access location. For example, a public terminal
supplied by Customs in their Processing Office or by an airline or handling agent at an airport.
Access is limited to only those functions relevant to the dealings of the specific Declarant using
MODENT and excludes the Customs control and reporting functions available under MODCBR.

28
d) MODACC (Accounting module)
This module covers all accounting and payment functions of the system, both directly related to the
Declaration, such as taxes and duties, and those not directly related to the Declaration, such as
Customs Overtime charges. Guarantee management is also an important function covered in this
module.

e) MODSEL (Selectivity module)

Allows control of the selection and flow of Declarations through the Declaration Processing system.
It has controls to block Assessment of selected Declarations to allow physical examination and
document checks to be made and has a range of query and report functions.

f) MODCAR (Cargo module)

The Carrier module is used for the preparation and transmission of cargo reporting (manifest)
details in electronic format. It is used to create electronic carrier or transport Manifests and Bills of
Lading (B/L). Used in conjunction with other ASYCUDA++ modules, including Declaration
Processing and Transit, it allows cargo clearance to be managed and controlled.

g) MODTRS (Transit module)

This module allows for the electronic capture and transmission of Transit data and allows Customs
offices to control the movement of all transit goods within their National Borders and for simplified
import clearance at the Border. Transit documents created and managed within MODTRS are the
Customs Transit (T1), TIR Carnet and FIP (First Import Procedure).

h) MODTRB (Brokers Transit module)

This is a modified version of Module MODTRS. It is designed for use by Declarants or Customs
Brokers and gives them direct electronic connection to the Customs ASYCUDA++ system. Using
Direct Trader Input the user can prepare and lodge TIR Carnets, T1s and FIPs. This module is
designed to be used by Declarants or Brokers on their own computer terminal(s) in their own
office(s). Access is limited to only those functions relevant to the dealings of the specific Declarant
using MODTRB and excludes the Customs controls and reporting functions available under
MODTRS.

i) MODSDI (Statistics Data Input module)

This module allows for the processing of manual declarations from Customs Offices that do not
have access to the ASYCUDA++ system. It allows the manual declaration data to be input to the
ASYCUDA++ database by Customs Officers based in Headquarters or Regional Offices. It works

29
in a similar way to MODCBR but has no links to the accounting system. This means that
declarations are input with the operator entering the existing manually allocated registration and
assessment numbers from the original office and the amount of duty paid on the declaration -
without any system validation.

j) MODASY
This new module is compilation of features from MODCBR, MODCAR and MODACC. It takes
Declaration Processing (except for Post Entry and Print/Query), Suspense Procedures and
Verification from MODCBR, and all options from MODCAR and MODACC. It is intended for use in
multi functional or small Customs Offices where it is expected that staff would carry out a number of
procedures and duties simultaneously or in parallel.

2. Headquarters Modules
The Headquarters Modules are used for the initial set up of the ASYCUDA++ system to meet
National Requirements, (e.g. Types of declaration forms, National Tariff, Tax rates etc). They are
then used for maintaining the reference data used by the system, i.e. Currency Rates of Exchange,
and codes including Importer, Declarant, Bank, Warehouse and system security.

k) MODCHQ (Customs Headquarters module)

This module allows creation and maintenance of the Customs Tariff and the majority of the system
Reference Tables data. It also allows the creation and maintenance of tax relief rules.

l) MODCHQCF (Customs Headquarters Configuration module)

This is the National Customs configuration module and it allows National Standards to be applied
and for the creation and maintenance of the main types of taxation rules covering Global Fees, Item
related Taxation and tariff Taxation Column Rules.
The National Standards consist of:
 Country name and currency

 Assignment of field types and length

 Global calculation definitions for charges not based on Declaration items

 Definition of Tariff columns and standard taxation calculation methods and standard
Valuation apportionment calculations

m) MODSYSCF (Systems Configuration module)

This is the System configuration module that allows ASYCUDA++ to be configured for National use
and includes the configuration options for Customs Offices and the User Access Controls.
30
The system configuration module allows the following to be set up:
 Configuration of the Customs Office codes

 The list of ASYCUDA++ modules authorised at that office

 Configuration of series numbering for declarations and cashier receipts

 User management controls - the definition of functional User groups in the password
management system, including attaching individual Users to password access groups.

n) MODGTW (Gateway module)

The Gateway module is for communication between ASYCUDA++ sub systems in the National
system. This module allows all communications between offices to be automated, e.g. it may be
used to allow routine reference table updates to be transferred from headquarters to regional
offices, and for transaction data from regional offices to be received in return. For full details of the
operation of the ASY++ Gate please see the relevant Technical documentation.

0) MODTST (Testing module)

This module has facilities to allow the testing of the ASYCUDA++ system operations by allowing
generation of load tests to be carried out on declarations by automating procedures such as
registration and assessment and analysing the responses from Servers. It allows for meaningful
testing of the prototype system before implementation.

31
 PART TWO

THE SINGLE ADMINISTRATIVE DOCUMENT

(SAD) (DETAILS)

32
2.0 COMPLETION OF THE SINGLE ADMINISTRATIVE DOCUMENT.

2.1 Introduction
The lodgment at a customs office of a declaration signed by the Declarant or their
representative shall indicate that the person concerned is declaring the goods in question for
the Customs procedure applied for and, without prejudice to the possible application of any
penal provisions, shall be equivalent to the engagement of responsibility in respect of:

I. The accuracy of the information given in the declaration

II. The authenticity of the documents attached, and
III. The observance of the obligations inherent in the entry of the goods in question
under the customs Regime/procedure concerned.

The form contains a brief pre-printed declaration as to the accuracy of the information it
contains, but the action of signing the document and presenting it to Customs indicates full
acceptance of all responsibilities. Below is a detailed guidance on completion of a
Declaration.

2.2 The new SAD - See Appendix 1

The trader community will be presented with a new format of the declaration that will replace
the Bill of Entry. The form will be presented to the DTI centres from which both the Declarant
and the DTI bureau officer will fill in the ASYCUDA++ SAD on the screen and then register
it. This form that is being introduced is an exact replica of the ASYCUDA++ screen for ease
of reference.

2.3 Notes on completion of the SAD

2.3.1 Detailed information on how to complete the SAD is provided in the following paragraphs. The
information is laid out in the following sequence: -

I. SAD Box Identifier Number

II. Description of Box
III. Completion category

33
2.3.2 The SAD box number is uniquely identifiable by either a single numeric character. This is
followed by description of the title of the box and type of information required and finally each
box title is followed by a single character in brackets designating the significance of the
information within the box. The meaning of the single character is: -

I. (M) Mandatory completion, these boxes MUST always be completed as otherwise the
declaration will be rejected at the time of first presentation to customs.

II. (O) Optional completion, these boxes are completed as and when required in relation to
the type of Regime Code / Customs Procedure Code used.

III. (P) These fields are prohibited and thus do not require filling since they will be
automatically put in by the system.

2.3.3 Immediately beneath or beside each box title is an indication as to the type of information to be
inserted. Where coded information is required it must conform to the codes detailed in part four
or, in the case of Tax Identification Numbers (TIN‟s), relate specifically to the importer / exporter
and/or Declarant (as appropriate) responsible for the transaction.

2.3.4 Specimens of the SAD and the accompanying continuation sheet are illustrated in appendix 1
and this is gives open view of the fields in the new SAD. The notes of what to put in each field
follow below.

34
2.3.5 TABLE ILLUSTRATING THE COMPLETION NOTES

Explanation of SAD fields for Import Declaration

Field Field Label Action Description and/ or Use

No

1 Declaration Mandatory To identify which Customs regime the particular SAD belongs to. A
declaration model number is entered on the SAD form in this field.

For all import declarations this model is IM with a number

identifying which procedure the import belongs to i.e. 4 for home
consumption, 7 for warehouse.

2 Exporter code, Mandatory For import declarations, this field requires the input of the full name
name and and address of the overseas exporter (supplier) of the goods to
address Uganda. This is usually the name of the person or organisation
overseas from which the Uganda‟s importer purchased the goods.

There is no need to enter the Supplier code

3 Pages Mandatory Total number of pages in this declaration, including the front page
(automatic and any continuation pages, ie two, three, as required.
input) * Automatic input when using the system

4 Lists Prohibited Number of loading lists – NOT REQUIRED

5 Items Mandatory Total number of items (entry lines) on declaration.

6 Total number of Mandatory The Declarant must state the total number of packages for the
packages whole of the declaration (ie the sum of all packages in all line
items). For bulk cargo you may enter 1 (for example 57,000
tonnes of wheat transported in wagons)

7 Declarant Mandatory This is the internal sequence number used by declarant (i.e. job
reference number).
number However, if a reference number is not entered the system
automatically allocates one.
8 Consignee code, Mandatory For import declarations the consignee is the Ugandan importer.
name and You must enter the Importer TIN code and the full name and
address address of person importing goods into Uganda.

[A list of TIN numbers is available at the URA IT Department]

Note: If you or your client does not have a TIN number, you must
obtain one from the URA IT Department in MTAC, Nakawa before
lodging an entry.

9 Free field Prohibited Currently this field is not being used.

10 Count. Last Mandatory Country of Last Consignment –This is the country code where the
Consign. goods were last loaded onto the ship / aircraft / Rail / Road
transport

35
 11 Free Field Prohibited
Not required
12 Value Details Prohibited The system will enter automatically the sum of insurance, freight
(automatic and other costs when the Delivery terms are FOB.
input)
13 C.A.P. Prohibited
Not required (Common Agricultural Policy – European Community)
14 Declarant / Mandatory The declarant is the person or organisation declaring the goods to
Representative Customs.
code, name and
address For regular importers, who declare and clear their own goods, then
that company‟s code and full name and address must be entered.

The declarant may also be a Customs Agent, who is authorised by

the owners of the goods to clear goods. In this case the authorised
Customs Agent code, full name and address must be entered.

15 (a) C.E. Code Mandatory Country of Export Code. You must enter here the country code (not
the name of the country) from which the goods were exported.

16 Country of origin Mandatory Enter the Code for the Country of Origin and its full name will be
displayed in box 16 by default.
17 Country of Prohibited
Country of Destination. Not required for import declarations, as the
destination (automatic
system would automatically input it.
input)
18 Ident. & nat. of Mandatory Identity & nationality of active means of transport at arrival. This
active means of field has 2 parts.
transp at arrival /
departure In the first you must enter either the name of the ship, the flight
number of an aircraft, the vehicle registration number or the
wagon number.

Optional Country Code indicating nationality of ship / aircraft / vehicle. For

Asycuda, the second part of field 18 is optional, but if you have the
information, please complete.

19 Container flag Optional Nature of container where the particular goods declared were
packed In (Not the quantity of containers). This field accepts
only 2 values:

Values: 0 = L.C.L. (or loose cargo) 1 = F.C.L. container.

20 Delivery terms Mandatory In this field you must enter the code describing the terms of
delivery specified in the sale contract between the buyer and the
seller of the declared goods. i.e. CIF, FOB, CFR, etc.
21 Ident. & nat. of Optional
This field may not be required as the system will re-display the
active means of
information of field 18. Nevertheless, if the information is different,
transp at border-
please fill it in.
22 Cur & total Currency and total amount invoice. This field has 2 parts.
amount invoice
Mandatory In the first field (small box) you must enter the code for the
currency nominated in the invoice.

Mandatory In the second part (longer box) you must enter the total amount in
foreign currency (unconverted), as stated in the invoice.

23 Exch rate Automatic Exchange rate. This is the official exchange rate for the foreign
Input currency on which the goods in this entry had been paid converted
36
 to Ugandan shillings (UGS).

Official exchange rates are updated on a monthly basis.

A list of Official Exchange Rates is available at the Customs front

counter. Please note that A++ exchange rates are expressed as a
FACTOR. You must therefore multiply by the exchange rate and
then divide by the Reference Unit to convert a foreign currency to
Uganda shillings.

24 Reserve field Prohibited This field is reserved for future use by customs.

25 Mode trsp. At Mandatory Mode of transport at border (at entry). You must enter the code for
border the mode of entry of goods:

i.e. 3 = Road freight, 4 = Air freight

26 Inland mode of Prohibited Note required.
transport
27 Place of Prohibited Not required
discharge
28 Financial and Mandatory You must enter the code for the bank branch e.g. 04-05 for Stanbic-
banking data Nakawa.
Bank code;
Terms of Terms of payment is mandatory, as requested by Bank of Uganda
Payment

29 Office of entry Mandatory You must enter the Customs office code, where the particular
goods are being declared, e.g. Malaba, Busia
30 Location of Mandatory l You must enter the appropriate CODE for the place where the
goods goods being declared are stored prior to clearance i.e. transit sheds
or Internal Container Depot (ICD).
31 Packages and The entry in this field must include:
description of i. the shipping marks and numbers
Optional
goods
Optional ii. the number of packages for this item
Mandatory iii. the code for the type of packages (eg. Sacks, cartons)
Optional iv. Container identification numbers (up to 4 containers)

Note: If more than 4 containers, attach a list of containers and input

the statement “See Attached List”, and in field 44 input code 103,
for “List”

Mandatory v. Commercial description of the goods, as per invoice

32 Item number Mandatory This is the consecutive item number included in this declaration, i.e.
item 1, item 2, item 3 etc.

33 Commodity code Mandatory Commodity code of the goods declared for the item according to
the harmonised system of 8 digits.

34 C.O. Code Mandatory Country of Origin Code. You must enter here the country CODE
where the particular goods declared were originally made.
35 Gr. Mass kg Mandatory Gross mass in kilograms. You must enter here the gross mass of
the goods declared on that item

36 Prefer. Optional Preference Code. You must enter the appropriate Preference
Code, if your are claiming a reduction of duty rate based on
agreements made between Uganda and other countries (ie.

37
 COMESA).
37 Procedure There are 2 fields in this box.

Mandatory In the first you must enter the procedure code used to identify the
customs regime under which goods are being moved to and from,
i.e. procedure 4000 represents direct import for home use, 4071
import for home use from bonded warehouse.

Optional The second field is optional and is an additional procedure code

which is used if the declarant is requesting special concessional
treatment for the commodity. i.e. tariff concessions.

38 Net mass kg Mandatory Enter the net mass of the goods declared. The system will
automatically display the figure for gross mass as the net mass
However, you may override this field with the actual net mass

39 Reserve field Prohibited Reserved for future use

40 Bill of Transport / This field has 2 parts separated by a stroke /

Previous st
Optional In the 1 part you may enter the Bill of Lading / Airway Bill No.
Document
or Railway consignment note.
nd
Optional In the 2 part you may enter the previous document reference.

41 Supplementary Mandatory This field must be completed when the tariff item you are using
units requires quantities other than gross mass to be recorded, i.e.
litres, number, dozen etc.

42 Item price Mandatory Enter here the (line) price of the particular commodity in foreign
(automatic currency as declared in field 22.
input)
43 VM code- Prohibited Not required. (Valuation Method code)

44 Add info Docs/ Optional Additional information, production of certificates & authorisations
produ Certif &
aut. This field is being use to enter the code of any additional
documents, certificates or authorisations (other than the
Invoice and BL / AWB) which are required for the clearance of a
particular goods i.e. quarantine items, health certificates, etc.
45 Adjustment Prohibited Not required.

46 Statistical Value Mandatory This represents the Value for Customs. Enter the value in Uganda
shillings (UGS) of the goods described in Field 31, according to the
rules for Customs valuation under Ugandan law.

This value is the price of the goods as adjusted by the cost

elements to value the goods at the landed CIF level.

47 Calculation of Mandatory For taxes based on quantity and not value, enter the quantity used
taxes for the tax calculation, i.e. if taxed by weight, enter the net mass
(from field 38), or for liquids taxed per litre, enter the supplementary
units in litres.

Type
Enter in this column the type of taxes applicable under the Ugandan
law, i.e. Import Duty, Excise Duty, VAT, Withholding tax and Import
Licence Commission.

38
 Tax base
The statistical value is entered in this column. The type of taxes is
calculated against this value to arrive at the amount payable.

Rate
Enter in this column for
i. Import Duty: the tax rate from the customs tariff. This
is either the rate against the commodity code, or a
special rate as a result of a concession.
ii. Excise Duty the tax rate from the customs tariff. This is
either the rate against the commodity code, or a special
rate as a result of a concession
iii. VAT: Enter current VAT rate of 17% or as displayed by
the customs tariff
iv. Withholding Tax Enter the tax rate of 4%. This is
either the rate against the commodity code, or a special
rate as a result of a concession]
v. Import Licence Commission Enter the tax rate of 2%.
This is either the rate against the commodity code, or a
special rate as a result of a concession]

Amount
Enter here the total amount payable after assessment of the rates
of taxes for the item

MP
Not required.
48 Deferred Optional Enter the prepayment or credit account numbers from which the
payment goods are paid if no other means of payment are used e.g. cash.
49 Identification of Mandatory In case of an IM7:
warehouse / In the first part of this field enter the warehouse code.
period
In the second part of the field, enter the period (as the number of
days) that the goods are approved for storage in that warehouse.

46 A Value details Mandatory This field has space to enter details of other charges that are
relevant to the calculation of the Customs value of the goods at the
total invoice or declaration level,

i.e. if the sale between buyer and seller, (the invoice price), is
at the FOB level, the other expenses and charges to
bring the goods to Uganda must be added. Sea or air
freight expenses, insurance, other freight or handling
charges, local unloading charges, are added to the
value of the goods at the correct „place‟ or level – CIF
landed.

The total adjustment to the invoice price is added to proportionally

to each declaration item, in cases where the declaration covers
more than one item. This proportion allocation of dutiable charges
and expenses is included in the calculated statistical value at Field
46.

53 Declarant Mandatory Name, date and signature of declarant / representative.

Signature

39
B Accounting Mandatory Mode of Payment
Details Method of payment for duty fees, i.e. Cash

Automatic Assessment No. (Completed by Customs)

input Number assigned to declaration post assessment.

Automatic Receipt No. (Completed by Customs)

input Number assigned to receipt for payment of this declaration

N/R Total Fees

Additional charge (normally declaration processing charge) i.e. FJD
5.50
Mandatory
Total declaration
Total amount payable for this declaration. (Total calculation of taxes
+ Total fees)

40
 PART THREE

DECLARATION PROCESS FLOWS

41
3.1 THE IMPORTS PROCESS FLOW – SEE APPENDIX 2

3.1.1 Arrival of Cargo at the ICD

Upon arrival of the consignment at the ICD, the Clearing agent confirms arrival of the correct
consignment and obtains all the cargo details necessary for declaration purposes.

3.1.2 Direct Trader Input

a) The agent is responsible for preparing all the necessary documentation for declaration.
Declarations are input or captured through the Direct Trader Input (DTI) that is, either from
the Agents‟ Remote office or from a DTI Bureau. Face vetting of the declaration is done
through the system Local Check and Check on the server, which ensures that all mandatory
input fields are entered correctly and the declaration is properly completed.

b) Upon Registration, 3 copies of the declaration are printed and attached to all relevant
clearance documents that is, Commercial invoices, Bill of Lading(s), Permits, Certificate of
origin, etc.

3.1.3 Bank

Based on the calculated duties and taxes on the entry, the Agent carries the entry to the
Bank for Payment. After the proper amount has been paid into ASYCUDA++, the Bank will
stamp the 3 copies of the SAD as proof of payment and issue an ASYCUDA++ receipt and
a Bank receipt to the Clearing agent.

3.1.4 Customs reception / Lodgement Window

a) The agent will proceed to the Customs reception to present the declarations.
b) At the lodgement window, the Customs officer will check the SAD for completeness and the
endorsement by the bank to confirm payment for the goods.

3.1.5 CONTROL: Physical Check, Documentary Check & Query Sections

a) The entry is then forwarded to the Control section. Here the Control officer attempts to
assess the declaration and Selectivity is triggered. The declaration is selected to any one of
the four (4) Processing Lanes.

I. The declaration may not be selected at all in which case it goes to the Green lane.
Blue lane and Green lane are lanes for automatic assessment of declarations. In this
case the cashier will issue a receipt to acknowledge the final assessment of the
42
 declaration against the paid amount. However, an option exists for the control officer
to re- route a declaration from Blue or Green lane to either Red lane, Yellow lane or
query for normal intervention so as to physically check the goods or documentary
check the declarations or any other error that requires to be rectified.

II. The declarations that are selected to either the Red lane or Yellow lane are
automatically assigned to particular examiners. For declarations selected to yellow
lane, the examiners will carry out full documentary check of the declaration and
accompanied documents. For declarations selected to the Red lane and thus
requiring physical Inspection, the Examiners will request for a full examination of the
goods. The SAD will be couriered to the Internal Container Depot for examination
and returned for further action later.

b) Where a declaration is found unsatisfactory in any way, the examiner may call for
amendment. In this case the declaration is passed back to Control for re-routing to the
Query & Amendments (Q/A) section where the entry is allocated to a query officer. The
Query officer notifies the agent about the error on the entry using a query form. When the
agent responds the query form is returned to query section. If there is need for amendment
the query officer performs amendment to the declaration in the system and re-registers the
declaration. 2 Copies of the amended declaration are printed and given to the Agent for
signing. Additional Payments may be required to be paid by the Agent at this stage to the
bank. After additional payment the Q/A officer sends the declaration back to Control for re-
routing to the Green lane and for subsequent assessment.

3.1.6 Release

For Green and Blue lane declarations, the Control officer sends them to the Release desk
where a release note is printed. One copy will be retained by the release desk, and the other
two given to the Agent. The agent gives one copy to the ICD officer and in turn the officer
authorizes final release of the goods. Please note that in the case of Blue lane declarations,
these will be subjected to post audit compliance from which at any time the Clearing Agent
and corresponding Importer can be called upon to answer any queries.

43
3.2 NEW WAREHOUSING ENTRY PROCESS IN ASYCUDA++

3.2.1 WAREHOUSE IN - IM 7 (7100)

a) Data Capture

An IM 7 entry, Extended Procedure 7100, is captured in A++ either at the Agent‟s premises or at a
DTI Centre, with all the necessary details, which MUST specifically include:

1. Importer (consignee) in box 8 of A++ screen

2. Commodity code, first 8 characters in box 33 of A++ screen
3. Specification code, last 4 characters in box 33 of A++ screen
4. Country of origin, in box 34 of A++ screen
5. Warehouse code, in box 49 of A++ screen, and
6. Supplementary units (if applicable) in box 41 of A++ screen

b) Registration

The entry can then be registered and presented directly to the CBC Lodgement Window for further
processing.

c) Face Vetting and Initial Assessment

After the initial “Face Check” by the CBC Lodgment officer, the entry is passed on to the Control
Officer for Assessment. At the trigger of assessment, all warehousing entries will be directed by
the system to the Yellow Lane for a compulsory documentary check.

d) Yellow lane (documentary check)

This compulsory documentary check will be carried out to ensure that, in addition to correct tariff
classification, specification code, values and other details, Agent‟s and warehouse bonds are also
correct.

If documentary check is not enough to establish the correctness of the above, the entry may be re-
routed to the Red lane for physical examination. Physical examination will be conducted by the
Mobile Examination Team (MET) with assistance from the Warehouse Compliance Operations
group, if necessary.

44
e) Re-routing to Green Lane and Final Assessment

When all necessary checks have been done, the Control Officer will re-rout the entry to the Green
lane and carry out the final assessment.

Upon successful assessment of the entry in A++, an Assessment Number will be displayed. At this
point the system will assume the entry is in the declarant‟s hands and will therefore debit the
declarant’s account with the guarantee amount (would-be taxes) displayed on the entry.

To confirm that the goods are in the warehouse, the Control Officer will have to “Release” the entry
into the warehouse in ASYCUDA++. As this release is done, the guarantee now changes
automatically to the warehouse account and the declarant‟s account is discharged of the current
transaction liability.

Now the goods can be moved to the warehouse until an ex-warehousing transaction is made.

3.2.2 WAREHOUSE OUT - IM 4 (4071) or EX 3 (3071)

At ex-warehousing for Home Consumption or re-export, an IM 4 (extended procedure 4071) or an

EX 3 (extended procedure 3071) is captured with the 5 identification criteria codes (consignee,
commodity, specification, country of origin, and warehouse) matching exactly the criteria entered in
the original IM7.

The entry is then registered. At the trigger of assessment, the entry will be directed to the Yellow
Lane for verification of quantities, values, bonds and guarantees.

After all the necessary checks have been carried out and if no discrepancies are found in the entry,
then it is re-routed to the Green Lane for final assessment. Upon assessment, the system will
automatically discharge the warehouse account of this transaction liability and an equal amount will
be restored to the account.

Note that if the entry is an IM 4 (4071), payment will have to take place prior to receipt of
the entry into the CBC. For more details, see the flowchart for IM4 (4071) process.

45
3.3 NEW ASYCUDA++ TRANSIT PROCEDURES

3.3.1 Introduction

Customs in Uganda introduced the implementation of the Transit facility in ASYCUDA++. The new
version 1.18b being used brings a number of changes in the management of transit procedures,
which would greatly improve the capture, transmission and acquittal of Transit records.
Transmission of transit records, from the departure office and their corresponding validation or
acquittal at the destination office, is done automatically and instantly through the Wide Area
Network (WANS). Therefore, availability of the WAN in the stations that URA would like to connect
the Transit facility is of paramount importance. This document briefly explains Transit facilities are
available.

3.3.2 Transit Guarantees

In order to carry out transit operations, a Declarant needs to have a Transit Guarantee Account.
These accounts are set up and updated in A++ Accounting Module, MODACC. For the Transit
account to operate, the Maximum Authorized Guarantee must be specified. From this amount
suspended duties and taxes will be deducted as bond to cover the movement of transit goods. A++
calculates the total duties and taxes as the guarantee amount to deduct from the bond. Once this
amount is exhausted, no further Transit declarations can be processed, unless the Guarantee
account is toped up.

Before creating a transit account, however, a person responsible for the Transit guarantee must be
set up in the system as “Principal”. Principals are set up in MODCHQ under option “Operational
Environment” by entering the TIN number for the Customs Agent (or other person, e.g. transport
operator).

3.3.3 Departure Office

“Departure Office” is the Customs station where the Transit declaration is generated and may
involve Inwards, Outwards and Through transit operations. In the case of Uganda, the Departure
office for imports will be a land or lake border office, or an International Airport. For exports from
Uganda, the departure office would generally be an Inland Container Depot ICD) in Kampala or
another designated Customs area in other stations.

46
Step 1 Processing IM8 (Inward Transit) or EX8 (Outward Transit) Declarations

a) Inward Transit

The basic information for preparing an IM8 Inward Transit Declaration will already be present in the
appropriate Export Declaration from Kenya, Tanzania or other neighbouring countries. With the
Export declaration and its supporting documents declarants in Uganda prepare and register an IM8
(Import Transit) or EX8 (Export Transit) at their offices or DTI centre.

In stations where the new A++ Transit facility is rolled out all Transit declarations must be lodged
electronically. IM8 / EX8 declarations contain suspended duties /taxes and their final processing is
done at the customs office of destination.

b) Outward Transit

These are the transit movements generated from inside Uganda and bound to another country.
Exports from Uganda need to covered by a Transit declaration for their movement from the station
of export to the Ugandan border and then for the continuation of their trip through another country.

Export transit EX8 are generated by declarants at their offices or DTI centres using an Invoice for
export and other supporting documents.

c) Through Transit

These are transit movements generated from outside Uganda that enter in one border and exit
through other border after crossing the country. Typically an IM8 declaration is compiled from the
Kenyan, Tanzanian or Rwanda RCTD at the departure border (entry point) bound for a destination
border (exit point). From this IM8 a T1 is generated and automatically sent to the exit border.
When the cargo unit physically arrives at the exit border the T1 is validated and a message is
automatically sent to the entry border.

Step 2 Generation of a T1

A T1 is a Transit document that is created electronically in MODTRS by Customs by simply

pressing an option in ASYCUDA++. The T1 contains summarized information from the IM8
declaration (or EX8). The generation of a T1 from an IM8 declaration constitutes the actual transit
transaction. The T1 deducts from the Guarantee the equivalent of suspended duties and taxes as
reflected on an IM8.

At registration of the T1, two things happen:

47
 1. The transit account in which the T1 has been processed is debited with the guarantee
amount of the assessed IM 8 declaration. Thus, the maximum authorized guarantee amount
is reduced by the amount of suspended duties.

2. In the Wide Area Network (WAN), the T1 is automatically transmitted through the A++
Gateway to both the departure and the destination office gateways.

3.3.4 Destination Office

“Destination Office” is the designated Ugandan Customs station where the goods and documents,
subject of the Transit transaction, should be presented and further processed. The destination
office would generally be an ICD in Kampala or other final station (for Inwards Transit) or another
Uganda Customs border station (for Through Transit).

Please note that only stations that have access to the URA WAN would be able to connect to
ASYCUDA++ Transit facilities.

Step 1 Confirmation of a T1

Upon receipt of the goods at the designated Destination, appropriate verification of seals and/ or
cargo unit and of declaration bundle carried by drivers may be effected by Customs officers. If
verification conforms, a Customs officer validates the T1 by entering in A++ details of the arrival.
Once this is done the T1 is validated in A++ and the status of the transit declaration changes to
“Validated”. If there are anomalies or differences, the status is indicated as “Arrived”.

When validation is done, A++ sends and automatic message to the Departure office through the
WAN indicating this fact and A++ displays a confirmation message at the Destination customs
office: “T1 has been transferred to next destination”.

NB: For Through transits; the above procedure completes the transit process and acquittal. In
the WAN this automatically updates the guarantee. However, when the T1 does not
conform, that is, has status “Arrived”, the acquittal process is not effected.

Step 2 Generation of a Manifest for RIB at an Inland Office

After a T1 has been validated, Customs may generate a manifest, which would have to be written
off by processing Import (IM4) or warehousing (IM7) declarations.

48
The manifest may contain several bills of lading according to the number of items on the T1. Either
the registration number or voyage number can used to retrieve the manifest from which the various
bills of lading can be viewed.

Step 3 Writing off a Manifest

A declaration(s) against the manifest is lodged to enter the goods for home consumption or
warehousing. Thereafter the entry is checked and assessed in A++.

For a manifest to be totally written off (full acquittal of T1), all items as indicated by the bill of ladings
must be cleared.
A++ Assessment triggers a guarantee update, both at the departure and destination office. At the
departure office the guarantee account is credited back with the amount that was deducted for
duties/taxes and thus freeing up the bond. At the destination office, the status of the T1 will change
to “Guaranteed”.

3.3.5 Status of Transit Documents

ASYCUDA++ Transit facility provides various statuses for the Transit Declarations (T1s) at various
stages, as follows: -

1. Transmitted: - the T1 has been received at the destination office.

2. Arrived – the T1 has been received at the destination office but does not conform, that is,
differences have been noticed and have to be accounted for.
3. Validated – the T1 has been received at the destination office and conforms.
4. Customs Control – T1 has been validated at the destination office and a manifest
generated.
5. Late Validation – surpasses date expected to arrive as set out on the T1 at departure
office.
6. Accounted for – T1 has been closed either by exiting at border office or by final clearance
at inland office.
7. Guaranteed – Same as „Accounted for‟ but this reflects at the destination office.

CAUTION:

Value, statistical quantities and weight declared on the acquittal declarations must match those
captured in the manifest created from a T1 from a Departure office. Note that when less/ more
value, weight and/or statistical quantity is declared at the destination office, the T1 (Transit
document) cannot be written off.

49
 PART FOUR

REFERENCE TABLES

50
4.1 CUSTOMS PROCEDURE CODES FOR ASYCUDA++ IN DETAIL

4.1.1 Introduction
The following text is a detailed breakdown of all Customs Procedure codes that should be used in
ASYCUDA++. It provides information to the trading public and Customs agents on the applicability
and conditions attached to each CPC. These CPC‟s apply equally to goods entered under the Pre -
Entry procedures.

The use of a CPC‟s does not obviate the need to comply with any licensing requirements or other
prohibitions and restrictions nor does it relieve any documentary or control requirement unless
specifically stated in the conditions applicable. The use of a CPC constitutes a declaration of claim
to entitlement to the condition applicable to that CPC and any remissions, suspensions or
exemptions of duties and taxes applicable thereto.

4.1.2 Structure
As mentioned in Part one above, the structure for the new ASYCUDA++ CPCs is different from that
used in ASYCUDA version 2.7 and is much simpler to remember and understand. There are two
main Types of Declarations in ASYCUDA++ namely EX for Exports and IM for Imports. Further,
Exports and Imports are sub-divided into various types of procedures known as Model of
Declarations. The 11 Models of Declarations are as follows:

I. EX1 Direct Exportation

II. EX2 Temporary Export
III. EX3 Re-exportation
IV. EX8 Outward Transit and Export
V. EX9 Other Export Procedures
VI. IM4 Direct Import for Home Use
VII. IM5 Temporary Import
VIII. IM6 Re-importation
IX. IM7 Warehousing
X. IM8 Transit
XI. IM9 Other Import Procedures

51
Under the ASYCUDA++ system, the CPCs, are made up of a 7-digit numeric code (e.g. 4000 000)
as opposed to the old system, which were a combination of one alpha code and 3 numeric digits
(e.g. C400). The 7-digit CPC is divided into two parts: the first 4-digits represent International
customs procedures and are known as Extended Procedure Codes. The second 3-digits represent
the national rebates and remissions procedures and are known as Additional Procedure Codes.

4.1.3 Requested / Previous Procedures

The Extended Procedure Codes (EPCs) are divided into two parts known as the Requested
Procedures and the Previous Procedures.

The Requested Procedure comprises the first 2 digits of the Extended Procedure Code and this
represents the customs procedure with which the goods are currently being cleared for. The
Previous Procedure, on the other hand comprises the last two digits of the Extended Procedure
Code and it represents the procedure, which the goods underwent in the preceding customs
clearance. Where no previous procedure existed in the declaration processing cycle, 00 will
accompany the requested procedure.

The following is a list of Requested and Previous Procedures: -

Code Description
00 No previous procedure
10 Permanent Export
11 Excise goods exported under Drawback procedure
12 Outward Transit – Fuel
13 Outward Transit – Dry cargo
21 Temporary export for retune in same state
22 Temporary export for outward processing
23 Temporary export for repair
24 Temporary export for warrant/guarantee repair
30 Re-export
40 Direct Import for Home Use
41 Direct Import for Home Use – Drawback
51 Temporary Import for return in same
52 Temporary Import for inward processing
53 Temporary Import of sample and advertising materials
54 Temporary Import for exhibition or entertainment
55 Temporary Import for repair
56 Temporary Import for motor vehicles
57 Temporary Import of goods for an approved project
58 Temporary Import of aircraft tools and parts
60 Re-import
61 Re-import of goods not in accordance with contract
71 Warehousing
80 Inward Transit – Fuel
81 Inward Transit – Dry Cargo
82 Through Transit – Fuel
83 Through Transit – Dry Cargo
84 Outward Transit

52
NOTE: the above listed codes can be used either as Requested Procedures or as Previous
Procedure depending on the procedure in which the goods are being cleared.

For example, 4000, represents the Extended Procedure Code for final clearing the goods for direct
home consumption at a border office, where no previous procedure existed.

On the other hand, when goods are being removed from the bonded warehouse to be cleared for
home consumption, Extended Procedure Code 4071 is used. In this example, 40 is the requested
procedure for home consumption whereas 71 is the warehousing previous procedure.

4.1.4 Extended Procedure Codes

The following is the list of all Extended Procedure Codes:

PERMANENT EXPORTS
CODE DESCRIPTION
1000 Direct Permanent export
1021 Permanent export after Temporary export and return in same state
1022 Permanent export after Temporary export for outward processing
1040 Permanent export after direct Import for home use
1071 Permanent export after customs warehousing
1100 Permanent export of excise goods under drawback procedures

TEMPORARY EXPORTS
2100 Temporary export for return in same state
2200 Temporary export for outward processing
2300 Temporary export for repair
2341 Temporary export for repair after previous direct import
2400 Temporary export for repair under warranty or guarantee

RE-EXPORTS
3000 Re-export of goods not previously entered for any customs regime
3040 Re-export after previous direct import
3041 Re-export of goods after direct import for drawback claim to be made
3051 Re-export after Temporary import for return in same state
3052 Re-export after Temporary import for inward processing
3053 Re-export after Temporary import of samples and advertising materials
3054 Re-export after Temporary import for exhibition or entertainment
3055 Re-export after Temporary import for repair
3056 Re-export after Temporary import of motor vehicles
3057 Re-export after Temporary import of goods for an approved project
3058 Re-export after Temporary import of aircraft tools for rescue operations
3071 Re-export after customs warehousing

53
IMPORTS-HOME USE
4000 Direct Home use import
4051 Import for home use after Temporary import return in same state
4052 Home use after Temporary import for inward processing
4071 Home use import after customs warehousing
4080 Direct import for home use after inward transit for fuel
4081 Direct import for home use after inward transit for dry cargo
4100 Direct home use import under drawback procedures
4200 Accompanied Passenger Baggage USD 500 and under

TEMPORARY IMPORTS
5100 Temporary import for return in the same state
5200 Temporary import for inward processing
5300 Temporary import of samples and advertising material
5400 Temporary import for exhibition or entertainment
5500 Temporary import for renovation or repair
5600 Temporary import of motor vehicles
5700 Temporary import of goods for an approved project
5800 Temporary import of aircraft tools, parts for rescue operation

RE-IMPORTS
6010 Re-import after previous direct export
6021 Re-import after Temporary export for return in same state
6022 Re-import after Temporary export for outward processing
6023 Re-import after repair
6024 Re-import after repair under warranty or guarantee
6110 Re-import of goods damaged or not in accordance with contract
6121 Re-import after Temporary export for return in same state not in contract

WAREHOUSING
7100 Direct import for customs warehousing
7171 Change of warehouse
7180 Entry for warehousing after inward transit for fuel
7181 Entry for warehousing after inward transit for dry cargo

TRANSITS
8000 Inward transit – Fuel
8100 Inward transit – Dry cargo
8200 Through Transit – Fuel
8300 Through Transit – Dry cargo
8471 Outward transit from customs warehouse

54
4.1.5 Additional Procedure Codes

These are the national customs procedures comprising the national Rebates, Remissions and
Refunds (Customs Tripple R) introduced by the national customs administration. These are to be
used in combination with the Extended Procedure Codes to complete the whole CPC.

Here below is the list of all Additional Procedure Codes currently being used in Uganda. However,
the list is subject to amendment at any time and such amendment will always be communicated to
the Traders and officers alike.

The following Additional Procedure Codes are to be used in conjunction with only the Extended
Procedure Codes for Permanent Exports, Temporary Exports and Re-exports.

101 GOODS EXPORTED AS FOOD AID

Legislation : Customs Management Act Section 67(1d)

Requirements : Commercial Invoice and other necessary supporting documents.

Duties/Taxes Payable : None

102 EXPORTS OF PERSONAL EFFECTS

Legislation : Customs Management Act Section 67(1a)

Requirements : Packing List and other necessary support documents.

Duties/Taxes Payable : None

103 EXPORT OF PERISHABLE GOODS

Legislation : Customs Management Act Section 67(1d)

Requirements : Certificate of Origin, Packing List and other necessary support

documents.

Duties/Taxes Payable : None

301 RE-EXPORTS WHERE IMPORT DUTY, EXCISE DUTY AND VAT ARE ZERO

Legislation : Customs Management Act Section 67(1d)

Requirements : Certificate of Origin, Packing List and other necessary support

documents.

Duties/Taxes Payable : None

55
The following Additional Procedure Codes are to be used in conjunction with only the Extended
Procedure Codes for Home Use Imports, Temporary Imports, Re-Imports.

403 GOODS WHERE IMPORT DUTY IS ZERO AND VAT IS EXEMPT OR ZERO BY
TARIFF

Legislation : Finance Act 2002 Schedule 3

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note and other necessary documents.

Duties/Taxes Payable: None

404 IMPORTS OF PETROLEUM PRODUCTS FOR DIRECT HOME USE

Legislation: Income Tax Act 1996 Section120

Requirements: Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note and other necessary documents.

Duties/Taxes Payable: All Duties/Taxes applicable except for Withholding Tax.

405 IMPORTS EXEMPTED FROM WITHHOLDING TAX BY URA APPROVAL

Legislation: Income Tax Act 1996 Section120

Requirements: Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note and other necessary documents.

Duties/Taxes Payable: All Duties/Taxes applicable except for Withholding Tax.

409 IMPORTS EXEMPTED FROM WITHHOLDING TAX UNDER THE INVESTMENT

CODE

Legislation: Finance Act 2002 Section 4

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Investment Certificate and other necessary documents.

Duties/Taxes Payable: All Duties/Taxes applicable except for Withholding Tax.

417 IMPORTS (OTHER GOODS) EXEMPTED FROM ALL DUTIES AND TAXES
EXCEPT VAT

Legislation: Finance Act 2002 Schedule3

Requirements: Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import Certificate and other necessary supporting documents.

Duties/Taxes Payable: Only Import VAT.

56
450 DUTIES AND TAXES EXEMPTED FOR RAW MATERIALS EXCEPT VAT

Legislation: Income Tax Act 1996 Section 120; Finance Act 2002.

Requirements: Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import Certificate and other necessary supporting documents.

Duties/Taxes Payable: Only Import VAT

451 ALL DUTIES & TAXES EXEMPTED FOR PACKAGING OF PHARMACEUTICAL

PRODUCTS EXCEPT VAT WHICH IS DEFERRED (According to part III of the
Finance Act)

Legislation: Income Tax Act 1996 Section 120; Finance Act 2002 S4.

Requirements: Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Appropriate Statutory Instrument and other necessary
supporting documents.

Duties/Taxes Payable: Only Import VAT is deferred

452 IMPORT DUTY REBATED TO 10% & EXCISE DUTY EXEMPTED FOR RAW
MATERIALS

Legislation: Customs Management Act; Income Tax Act 1996 Section120.

Requirements: Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import Certificate and other necessary supporting documents.

Duties/Taxes Payable: Import Duty and VAT

453 IMPORT DUTY REMISSION FOR SUGAR FOR INDUSTRIAL USE ONLY

Legislation: Customs Management Act Section121; Income Tax Act 1996

Section120.

Requirements: Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import Certificate and other necessary supporting documents.

Duties/Taxes Payable: Import Duty and VAT

455 RAW MATERIALS WHERE ALL TAXES ARE PAYABLE EXCEPT WITHHOLDING
TAX

Legislation : Customs Management Act.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import Certificate and other necessary supporting documents.

Duties/Taxes Payable : Import Duty and VAT

57
456 PLANT AND MACHINERY WHERE ALL TAXES ARE EXEMPTED BUT VAT IS
PAYABLE

Legislation : Income Tax Act 1996 Section 120 ; Finance Act 2002

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Appropriate Letter of Authority and other necessary supporting
documents.

Duties/Taxes Payable : Only Import VAT

457 PLANT AND MACHINERY (FREE OF IMPORT DUTY): EXEMPT OF

WITHOLDING TAX

Legislation : Income Tax Act 1996 section 120, Finance Act 1996.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Appropriate Letter of Authority and other necessary supporting
documents.

Duties/Taxes Payable : All Duties/Taxes applicable except Withholding Tax.

458 VAT DEFEREMENT FOR PLANT AND MACHINERY

Legislation : VAT Statute 1996 Section 40.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Appropriate Letter of Authority and other necessary supporting
documents.

Duties/Taxes Payable : None. VAT is deferred

459 IMPORTS FOR MANUFACTURERS UNDER BOND

Legislation : Customs Management Act

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import Certificate and other necessary supporting documents.

Duties/Taxes Payable : None. All duties suspended.

460 GOODS FOR USE BY THE PRESIDENT

Legislation : Customs Management Act, Finance Act 2002 2ND Schedule Part II
Sec.4

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note and other necessary supporting documents.

Duties/Taxes Payable : None

58
461 IMPORTS FOR USE BY THE UN AND OTHER APPROVED INTERNATIONAL
ORGANIZATIONS

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment Note,

MFA Exemption form and other necessary supporting documents.

Duties/Taxes Payable : None

462 IMPORTS FOR UN AND ITS AGENCIES IN SUPPORT OF A PROJECT IN

UGANDA

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, MFA Exemption form and other necessary supporting
documents.

Duties/Taxes Payable : None

463 CHANGE OF RESIDENCE CONCESSION FOR PERSONAL EFFECTS (NOT

VEHICLES)

Legislation : Customs Management Act, Finance Act 2002, 2ND Schedule Part II
Sec.4.

Requirements : Airway Bill/Bill of Lading/Railway Consignment Note, Copy of

Passport, Packing List

Duties/Taxes Payable : None

464 CHANGE OF RESIDENCE CONCESSION FOR PRIVATE MOTOR VEHICLES

ND
Legislation : Customs Management Act, Finance Act 2002, 2 Schedule Part II Sec.4.

Requirements : Airway Bill/Bill of Lading/Railway Consignment Note, Copy of

Passport, Packing List

Duties/Taxes Payable : None

465 EXEMPTIONS OF EMBASSIES AND DIPLOMATIC PERSONNEL (VEHICLES

AND OTHER IMPORTS)

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4.

Requirements : Airway Bill/Bill of Lading/Railway Consignment Note, Copy of

Passport, Packing List

Duties/Taxes Payable : None

59
467 VEHICLES FOR DISABLED DRIVERS

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4.

Requirements : Commercial Invoice, Bill of Lading, Statutory Instrument and other

supporting documents.

Duties/Taxes Payable : Withholding Tax

468 GOODS FOR THE ADVANCEMENT OF THE BLIND

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4.

Requirements : Commercial Invoice, Bill of Lading, and other supporting documents.

Duties/Taxes Payable : Withholding Tax

469 DECEASED PERSONS EFFECTS

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4..

Requirements : Airway Bill/Bill of Lading/Railway Consignment Note, Copy of

Passport.

Duties/Taxes Payable : None

470 SPARE PARTS AND SPECIALISED EQUIPMENT FOR THE REPAIR OR SERVICE
OF AIRCRAFT

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note and other supporting documents.

Duties/Taxes Payable: None

471 FUEL AND LUBRICANTS FOR CERTAIN AIRCRAFT

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note and other supporting documents.

Duties/Taxes Payable : None

60
472 SPECIFIC IMPORTS UNDER CONDITIONAL EXEMPTIONS EXEMPTED FROM
ALL TAXES

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import License and other supporting documents.

Duties/Taxes Payable : None

473 MOTOR VEHICLE IMPORTS UNDER CONDITIONAL EXEMPTIONS PAYING

MOTOR VEHICLE FEES

Legislation : Road traffic Act.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import License and other supporting documents.

Duties/Taxes Payable : None paying Motor vehicle fees

474 VEHICLES WHERE MOTOR VEHICLE FEES ARE EXEMPT BUT CUSTOMS
DUTIES ARE PAYABLE

Legislation : Road Traffic Act, 1996

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import License and other supporting documents.

Duties/Taxes Payable : All Customs Duties and not Motor vehicle fees e.g. Licence fees,
Registration fees and Form fees

476 IMPORTS WHERE VAT IS DEFFERED AND WITHHOLDING TAX IS ZER0

Legislation : Income Tax Act 1996 section 120, VAT statute, 1996

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import License and other supporting documents.

Duties/Taxes Payable : All duties payable except VAT and Withholding Tax

477 IMPORTS INCLUDING CONDITIONAL EXEMPTIONS WHERE ONLY

WITHHOLDING TAX IS PAYABLE

Legislation : East African Customs Management Act

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import License and other supporting documents.

Duties/Taxes Payable : Only Withholding Tax is payable

61
478 EXEMPTIONS OF VAT BY THE VAT STATUTE

Legislation : VAT Statute.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import License and other supporting documents.

Duties/Taxes Payable : All taxes payable except VAT

479 EXEMPTIONS FOR MACHINERY USED FOR PROCESSING OF AGRICULTURAL

AND DAIRY PRODUCTS

Legislation : Finance Act 1996 Amendments Finance Act 2003, VAT statute.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import License and other supporting documents.

Duties/Taxes Payable : None

480 IMPORTS WHERE ONLY IMPORT DUTY IS PAYABLE

Legislation: Finance Act 1996 Amendments Finance Act 2003, VAT statute.

Requirements: Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import License and other supporting documents.

Duties/Taxes Payable: Import Duty

481 IMPORTS REMOVED FROM CONDITIONAL EXEMPTIONS WHERE IMPORT

DUTY AND WITHHOLDING TAX ARE PAYABLE

Legislation: Customs Management Act.

Requirements: Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import Certificate and other necessary supporting documents.

Duties/Taxes Payable: Import Duty and withholding tax

482 IMPORTS WHERE IMPORT DUTY AND EXCISE DUTY ONLY ARE PAYABLE

Legislation : Customs Management Act.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import Certificate and other necessary supporting documents.

Duties/Taxes Payable : Import Duty and Excise duty

62
484 GOODS DESTINED FOR NON-ASYCUDA++ ICDS/WAREHOUSES

Legislation : Customs Management Act.

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Import Certificate and other necessary supporting documents.

Duties/Taxes Payable : None. All duties suspended

486 GOODS FOR INCORPORATION IN APPROVED GOVERNMENT PROJECTS

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment,

Appropriate Letter of Authority and other supporting documents.

Duties/Taxes Payable : All Duties/Taxes applicable except Withholding Tax.

487 GOODS FOR USE BY THE GOVERNMENT OF UGANDA (EXCLUDING

PROJECTS)

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Appropriate Letter of Authority from the particular Government
department.

Duties/Taxes Payable : Customs Duty and Import VAT.

488 GOODS FOR USE BY NON GOVERNMENTAL ORGANISATIONS AND

PARASTATAL ORGANIZATIONS

Legislation : Finance Act 2002, 2ND Schedule Part II Sec.4

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Appropriate Letter of Authority from the particular Government
department.

Duties/Taxes Payable : All Duties/Taxes applicable except for Import Withholding Tax.

601 RE-IMPORTS WHERE ALL TAXES ARE NOT PAYABLE

Legislation : Customs Management Act

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Appropriate Letter of Authority from the particular Government
department.

Duties/Taxes Payable : None

63
 602 RE-IMPORTS WHERE ONLY VAT IS PAYABLE

Legislation : Customs Management Act

Requirements : Commercial Invoice, Airway Bill/Bill of Lading/Railway Consignment

Note, Appropriate Letter of Authority from the particular Government
department.

Duties/Taxes Payable : VAT

The following Additional Procedure Codes are to be used in conjunction with only the Extended
Procedure Codes for Warehousing.

701 WAREHOUSING OF RAW MATERIALS

Legislation : Customs Management Act Section 38 (1) L.N.1/1967

Requirements : Import Certificate, Commercial Invoice, Airway Bill/Bill of

Lading/Railway Consignment Note and other supporting documents.

Duties/Taxes Payable : None. Only VAT is suspended

4.2 ATTACHED DOCUMENT CODES

DOCUMENT CODE DOCUMENT TO ATTACH

100 PERSONAL EFFECTS
101 QUERY/NORTIFICATION FORM
102 MFA EXEMPTION FORM
103 VAT MANUFACTURERS FORMS
105 IMPORT CERTIFICATE
106 M/VEHICLE VERIFICATION FORM
107 INVOICE
108 PROFOMA INVOICE
110 MOTOR VEHICLE LOG BOOK
111 MINISTRY OF WORKS INSPECTION
112 REGISTRATION CERT CANCELLATION
114 CD3 FORM
115 ROAD CUSTOMS TRANSIT DECL C38
119 CERTIFICATE OF ORIGIN
120 AIRWAY BILL / BILL OF LADING
121 BAGGAGE ASSESMENT FORM
120 QUALITY CERT, E.G COFFEE, TEA, ETC
123 PCCR RECEIPT
124 INVESTMENT CERT. OF INCENTIVE
125 CARNET DE PASSAGE
128 C 49
129 RELEASE ORDER
64
 130 STATUTORY INSTRUMENT
133 COPY OF PASSPORT
134 RAILWAY CONSIGNMENT NOTE
135 WORK PERMIT
136 PTA CERTIFICATE
137 INVESTMENT LICENCE
138 AGREEMENT OF SALE
139 TEMP EXPORT ENTRY FOR REPAIR
140 EXPORT ENTRY
141 PACKING LIST
143 VAT FORM 230/231,VAT DEFFERED
144 REIMPORTATION CERTIFICATE
146 CVAT LETTER OF AUTHORITY
147 PERMANENT CERTIFICATE OF EXPORT
148 PHYTOSANITARY CERTIFICATE

4.3 BANK CODES

The following Bank Codes are only applicable to the CUSTOMS BUSINESS CENTRES introduced
at the different Customs stations in Uganda

CODE BANK NAME

03-04 STANDARD CHARD BANK-NAKAWA ADV CARD
04-05 STANBIC BANK-NAKAWA BRANCH
04-13 STANBIC BANK-JINJA
04-48 STANBIC BANK - MALABA BRANCH
04-50 STANBIC BUSIA CUSTOMS
32-01 BANK OF UGANDA

Nevertheless, other bank codes may come into play as ASYCUDA++ is rolled outside Kampala.
Only Banks that will come into full agreement with URA to operate accounts to handle transactions
of ASYCUDA++ will be authorized.

65
4.4 CUSTOMS OFFICE CODES

With the introduction of ASYCUDA++, the Customs office code was reviewed and the codes
changed for each station in Customs. Previously the codes were 4-digit with no systematic naming
convention. In order to make the codes have similar international standards convention, the codes
have become 5-digit and all begin with UG. For example UGKLA represents the Kampala Customs
Business Centre.

CODE STATION NAME

UGARU ARUA
UGATI ATIAK
UGBGA BUSUNGA
UGBTB BUTIABA
UGBTG BUTOGOTA
UGBUN BUNAGANA
UGBUS BUSIA
UGCBT CENTRAL BUS TERMINAL
UGCNK CYANIKA
UGEB1 ENTEBBE CARGO
UGEB2 ENTEBBE CAPT
UGEPS TRANSIT EXPORT PROMOTION SCHEMES
UGISH ISHASHA
UGJJA JINJA
UGKAB KABALE
UGKAS KASESE
UGKAT KATUNA CUSTOMS
UGKIK KIKAGATI
UGKLA KAMPALA CBC
UGKMZ KAMWEZI
UGKOB KOBOKO
UGLGZ LUGAZI
UGLIA LIA
UGLKK LWAKHAKHA
UGLOK LOKUNG
UGMAD MADI OPEI
UGMAL MALABA STATION
UGMBL MBALE
UGMBR MBARARA
UGMHL MIRAMA HILL
UGMOY MOYO
UGMPO MPONDWE
UGMUT MUTUKULA
UGNTO NTOROKO
UGOLI GOLI
UGORA ORABA
UGPAI PAIDHA
UGPAK PAKWACH
UGPBL PORTBELL
UGSOR SOROTI
UGSWR SWAM RIVER
66
UGTUR TORORO RAILWAY ICD
UGULU GULU
UGVUR VURRA
UGWHS TRANSIT WAREHOUSING SECTION
UGWSK WANSEKO
UGYAM UNYAMA RIVER
UGZEU ZEU

4.5 MEANS OF PAYMENT

01 CASH
02 CHEQUE
03 BANK TRANSFER
04 GOVERNMENT VOUCHER
05 SECOND CHEQUE
06 PETTY CASH WARRANTY
07 CENTRAL CASH OFFICE
08 ACCOUNT ADJUSTMENT
20 TELEGRAPHIC TRANSFER
21 LETTERS OF CREDIT
22 DRAFTS
23 MAIL TRANSFER
24 OTHERS

4.6 MODE OF TRANSPORT

1 MARITIME TRANSPORT
2 RAIL TRANSPORT
3 ROAD TRANSPORT
4 AIR TRANSPORT
5 MAIL
6 MULTIMODAL TRANSPORT
7 FIXED TRANSPORT INSTALLATIONS
8 INLAND WATER TRANSPORT
9 MODE UNKNOWN

4.7 PACKAGE CODES

CODE Description
AE Aerosol
AM Ampoule, non protected
AP Ampoule, protected
AT Atomizer
BA Barrel
BB Bobbin
BC Bottle crate / bottle rack
BD Board
BE Bundle

67
BF Balloon, non-protected
BG Bag
BH Bunch
BI Bin
BJ Bucket
BK Basket
BL Bale, compressed
BM Basin 5
BN Bale, non compressed
BO Bottle, non protected, cylindrical
BP Balloon, protected
BQ Bottle, protected cylindrical
BR Bar
BS Bottle, non protected, bulbous
BT Bolt
BU Butt
BV Bottle, protected bulbous
BW Box, for liquids
BX Box 21 to
BY Board, in bundle/bunch/truss
BZ Bars, in bundle/bunch/truss
CA Can, rectangular
CB Crate, beer
CC Churn
CD Can, with handle and spout
CE Creel
CF Coffer
CG Cage
CH Chest
CI Canister
CJ Coffin
CK Cask
CL Coil
CN Container, not otherwise specified as transport equipment
CO Carboy, non-protected
CP Carboy, protected
CR Crate
CS Case
CT Carton
CU Cup
CV Cover
CW Cage, roll
CX Can, cylindrical
CY Cylinder
CZ Canvas
DA Crate, multiple layer, plastic
DB Crate, multiple layer, wooden
DG Cage, commonwealth handling equipment pool (CHEP)
DH Box, commonwealth handling equipment pool (CHEP)
DI Drum, iron
DJ Demijohn, non-protected
DK Crate, bulk, cardboard
68
DL Crate, bulk, plastic
DM Crate, bulk, wooden
DN Dispenser
DP Demijohn, protected
DR Drum
DS Tray, one layer no cover, plastic
DT Tray, one layer no cover, wooden
DU Tray, one layer no cover, polystyrene
DV Tray, one layer no cover, cardboard
DW Tray, two layers no cover, plastic tray
DX Tray, two layers no cover, wooden
DY Tray, two layers no cover, cardboard
EC Bag, plastic
ED Case, with pallet base
EE Case, with pallet base, wooden
EF Case, with pallet base, cardboard
EG Case, with pallet base, plastic
EH Case, with pallet base, metal
EI Case, isothermic
EN Envelope
FC Crate, fruit
FD Crate, framed
FI Firkin
FL Flask
FO Footlocker
FP Film pack
FR Frame
FT Food tainer
GB Bottle, gas
GI Girder
GR Receptacle, glass
GZ Girders, in bundle/bunch/truss
HA Basket, with handle, plastic
HB Basket, with handle, wooden
HC Basket, with handle, cardboard
HG Hogshead
HR Hamper
IA Package, display, wooden
IB Package, display, cardboard
IC Package, display, plastic
ID Package, display, metal
IE Package, show
IF Package, flow
IG Package, paper wrapped
IH Drum, plastic
IN Ingot
IZ Ingots, in bundle/bunch/truss
JC Jerrican, rectangular
JG Jug
JR Jar
JT Jute bag
JY Jerrican, cylindrical
69
KG Keg
LG Log
LT Lot
LV Liftvan
LZ Logs, in bundle/bunch/truss
MB Bag, multiply
MC Crate, milk
MR Receptacle, metal
MS Sack, multi-wall
MT Mat
MW Receptacle, plastic wrapped
MX Matchbox
NA Not available
NE Unpacked or unpackaged
NS Nest
NT Net
NU Net, tube, plastic
NV Net, tube, textile
PA Packet
PB Pallet, box
PC Parcel
PD Pallet, modular, collars 80cm*100cms
PE Pallet, modular, collars 80cm*120cms
PG Plate
PH Pitcher
PI Pipe
PK Package
PL Pail
PN Plank
PO Pouch
PR Receptacle, plastic
PT Pot
PU Tray
PV Pipes, in bundle/bunch/truss
PX Pallet
PY Plates, in bundle/bunch/truss
PZ Planks, in bundle/bunch/truss
QA Drum, steel, non-removable head
QB Drum, steel, removable head
QC Drum, aluminum, non-removable head
QD Drum, aluminum, removable head
QF Drum, plastic, non-removable head
QG Drum, plastic, removable head
QH Barrel, wooden, bung type
QJ Barrel, wooden, removable head
QK Jerrican, steel, non-removable head
QL Jerrican, steel, removable head
QM Jerrican, plastic, non-removable head
QN Jerrican, plastic, removable head
QP Box, wooden, natural wood, ordinary
QQ Box, wooden, natural wood, with sift proof walls 5
QR Box, plastic, expanded
70
QS Box, plastic, solid
RD Rod
RG Ring
RJ Rack, clothing hanger
RK Rack
RL Reel
RO Roll
RT Rednet
RZ Rods, in bundle/bunch/truss
SA Sack
SC Crate, shallow
SD Spindle
SE Sea-chest
SH Sachet
SI Skid
SK Case, skeleton
SL Slipsheet
SM Sheetmetal
SP Sheet, plastic wrapping
ST Sheet
SU Suitcase
SW Shrinkwrapped
SX Set
SZ Sheets, in bundle/bunch/truss
TB Tub
TC Tea-chest
TD Tube, collapsible
TK Tank, rectangular
TN Tin
TO Tun
TR Trunk
TS Truss
TU Tube
TV Tube, with nozzle
TY Tank, cylindrical
TZ Tubes, in bundle/bunch/truss
VA Vat
VI Vial
VL Bulk, liquid
VO Bulk, solid, large particles (“nodules”)
VP Vacuum-packed
VQ Bulk, liquefied gas (at abnormal temperature / pressure)
VR Bulk, solid, granular particles (“grains”)
VY Bulk, solid, fine particles (“powders”)
WA Intermediate bulk container
WB Wicker bottle
WC Intermediate bulk container, steel
WD Intermediate bulk container, aluminum
WF Intermediate bulk container, metal
WG Intermediate bulk container, steel, pressurized >10 kpa
WH Intermediate bulk container, aluminum, pressurized > 10kpa
WJ Intermediate bulk container, metal, pressure 10 kpa
71
WK Intermediate bulk container, steel, liquid
WL Intermediate bulk container, aluminum, liquid
WM Intermediate bulk container, metal, liquid
WN Intermediate bulk container, woven plastic, without coat/liner
WP Intermediate bulk container, woven plastic, coated
WQ Intermediate bulk container, woven plastic, with liner
WR Intermediate bulk container, woven plastic, coated and liner
WS Intermediate bulk container, plastic film
WT Intermediate bulk container, textile without coat / liner
WU Intermediate bulk container, natural wood, with inner liner
WV Intermediate bulk contain, textile, coated
WW Intermediate bulk container, textile, with liner
WX Intermediate bulk container, textile, coated and liner
WY Intermediate bulk container, plywood, with inner liner
WZ Intermediate bulk container, reconstituted wood, with inner liner
XA Bag, woven plastic, without inner coat / liner
XB Bag, woven plastic, sift proof
XC Bag, woven plastic, water resistant
XD Bag, plastics film
XF Bag, textile, without inner coat / liner
XG Bag, textile, sift proof
XH Bag, textile, water resistant
XJ Bag, paper, multi-wall
XK Bag, paper, multi-wall, water resistant
YA Composite pack, plastic receptacle steel drum
YB Composite pack, plastic receptacle steel crate box
YC Composite pack, plastic receptacle aluminum drum
YD Composite pack, plastic receptacle aluminum crate
YF Composite pack, plastic receptacle wooden box
YG Composite pack, plastic receptacle plywood drum
YH Composite pack, plastic receptacle plywood box
YJ Composite pack, plastic receptacle fibre drum
YK Composite pack, plastic receptacle fibre board box
YL Composite pack, plastic receptacle plastic drum
YM Composite pack, plastic receptacle plastic box
YN Composite pack, glass receptacle steel drum
YP Composite pack, glass receptacle steel crate box
YQ Composite pack, glass receptacle aluminium drum
YR Composite pack, glass receptacle alum crate
YS Composite pack, glass receptacle wooden box
YT Composite pack, glass receptacle plywood drum
YV Composite pack, glass receptacle wickerwork hamper
YW Composite pack, glass receptacle fibre drum
YX Composite pack, glass receptacle fibre board box
YY Composite pack, glass receptacle in expandable plastic pack
YZ Composite pack, glass receptacle in solid plastic pack
ZA Intermediate bulk container, paper, multi-wall
ZB Bag, large
ZC Intermediate bulk container, paper, multi-wall, water resistant
ZD Intermediate bulk Container, rigid plastic, with structural equipment, solids
ZF Intermediate bulk Container, rigid plastic, freestanding, solids
ZG Intermediate bulk Container, rigid plastic, with structural equipment, pressurized
72
ZH Intermediate bulk Container, rigid plastic, freestanding, pressurized
ZJ Intermediate bulk Container, rigid plastic, with structural equipment, liquids
ZK Intermediate bulk Container, rigid plastic, freestanding, liquids
ZL Intermediate bulk Container, composite, rigid plastic, solids
ZM Intermediate bulk container, composite, flexible plastic, solids
ZN Intermediate bulk container, composite, rigid plastic, pressurized
ZP Intermediate bulk container, composite, flex plastic, pressurized
ZQ Intermediate bulk container, composite, rigid plastic, liquids
ZR Intermediate bulk container, composite, flex plastic, liquids
ZZ Mutually defined

4.8 TAX / FEE CODES

101 EXCISE DUTY PETROLEUM
102 IMPORT DUTY
104 IMPORT LICENCE COMMISSION
105 WITHHOLDING TAX
110 SUNDRIES-OTHER TAXES AND FINES
112 TEMPORARY ROAD LICENCE
114 EXCISE DUTY
121 EXPORT DUTY ON HIDES AND SKINS
151 ROAD USER CHARGES
161 ALTERATION FEES
171 CERTIFICATION FEES
181 AUCTION FEES
201 CLEARING AGENT LICENCE FEES
211 WAREHOUSE LICENCE FEES
221 ICD LICENCE FEES
231 TRANSIT GOODS LICENCE
281 PENALTIES
401 VALUE ADDED TAX
40B DOMESTIC VAT
70G MOTOR VEHICLE FORM FEES
70I MOTOR VEHICLE LICENCE FEES
70L MOTOR VEHICLE REGISTRATION FEES

4.9 TERMS OF DELIVERY

CFR COST AND FREIGHT

CIF COST, INSURANCE AND FREIGHT
CIP CARRIAGE AND INSURANCE PAID TO
CPT CARRIAGE PAID TO
DAF DELIVERED AT FRONTIER
DDP DELIVERED DUTY PAID
DDU DELIVERED DUTY UNPAID
DEQ DELIVERED EX QUAY (DUTY PAID)
DES DELIVERED EX SHIP
EXW EX WORKS
FAS FREE ALONGSIDE SHIP
FCA FREE CARRIER
FOB FREE ON BOARD
73
4.10 TERMS OF PAYMENT

T30 SUPPLIERS CREDIT

T31 PREPAYMENT
T32 CONSIGNMENT
T33 FREE
T34 OTHERS

4.11 ECONOMIC REGION CODES

CODE DESCRIPTION
COMESA COMESA Preferences
EAC-KE Kenya preference
EAC-TZ Tanzania Preference

4.12 CUSTOMS TRANSIT SHED/ICD CODES

The process of licencing ICDs is still ongoing. The ICDs shown below are the ones approved as of
11/01/2006.

CODE ICD NAME

CUE 05/W0101 Interfreight (U) Ltd
CUE 05/W0103 SDV Transami (U) Ltd
CUE 05/W0104 Kenfreight (U) Ltd
CUE 05/W0105 Mukwano Industries (U) Ltd
CUE 05/W0108 Maersk Uganda Ltd
CUE 05/W0109 Spedag (Uganda) Ltd
CUE 05/W0111 CPC Freight Services
CUE 05/W0154 Multiple ICD Ltd

74
4.13 WAREHOUSE CODES
The process of licencing warehouses and Manufacturing under bond firms is still ongoing. The
warehouses and firms shown below are the ones approved as of 11/01/2006

NO. CODE WAREHOUSE NAME

1. CUE 05/W0001 A.A. Traders
2. CUE 05/W0008 BMK Industries Ltd
3. CUE 05/W0011 Coin (U) ltd
4. CUE 05/W0017 Dunrich Cargo Ltd
5. CUE 05/W0019 Firestone East Africa (U) Ltd
6. CUE 05/W0024 Jit Duty Free Ltd
7. CUE 05/W0028
Kingsway Enterprises Ltd
8. CUE 05/W0032 Modern Terminal Investments
9. CUE 05/W0045 Ramzan Motors (old Bond No. 520)
10. CUE 05/W0050 Shumuk Aluminium Industries
11. CUE 05/W0051 Shumuk Investments Ltd
12. CUE 05/W0052 Spear Motors Ltd
13. CUE 05/W0053 SRS (U) Ltd
14. CUE 05/W0054 Steel Corporation of East Africa Ltd
15. CUE 05/W0058 Transit Duty Free Shop
16. CUE 05/W0062 UKI (U) Ltd
17. CUE 05/W0063 Roofings
18. CUE 05/W0064 Britannia Allied Industries Ltd
19. CUE 05/W0065 Cooper Motors
20. CUE 05/W0066 Cosmos
21. CUE 05/W0067 CPC General Suppliers
22. CUE 05/W0068 CTM Ltd
23. CUE 05/W0069 Decase Chemicals (U) Ltd
24. CUE 05/W0070 Dubai Terminal
25. CUE 05/W0071 General Machinery Ltd
26. CUE 05/W0072 Interfreight (U) Ltd (old bond No 561)
27. CUE 05/W0073 Inward Africa Forwarders
28. CUE 05/W0074 Kampala Nissan ltd
29. CUE 05/W0075 Kings Auto Centre Ltd
30. CUE 05/W0076 Megha Industries (U) Ltd
31. CUE 05/W0077 MPI Warehousing Centre
32. CUE 05/W0079 Nice House of Plastics
33. CUE 05/W0080 Norwegian People's Aids
34. CUE 05/W0081 Olam (U) Ltd
35. CUE 05/W0082 SDV Transami (U) Ltd
36.
CUE 05/W0083 Shumuk Investments Ltd (Bond 196)
37. CUE 05/W0084 SPA Packaging (U) Ltd
38. CUE 05/W0085 Spedag (U) Ltd
39. CUE 05/W0086 Unilever Uganda Ltd
40. CUE 05/W0087 Haks Express Ltd
41. CUE 05/W0095 Multiple Industries Ltd (Bond Nos 495 & 549)
42. CUE 05/W0096 Yuasa Investments (Bond No. 496)
43. CUE 05/W0097 Yuasa Investments (Bond No. 588)
44. CUE 05/W0098 Uganda Baati Ltd
45. CUE 05/W0099 Uganda Duty Free Sales Ltd (Bond 500)
75
 46. CUE 05/W0100 Uganda Duty Free Sales Ltd (Bond 501)
47. CUE 05/W0102 Transpaper Limited
48. CUE 05/W0118 Leaf Tobacco & Commodities (Bond 558)
49. CUE 05/W0120 Leaf Tobacco & Commodities (Bond 546)
50. CUE 05/W0128 Kakira Sugar Works (1985) Ltd
51. CUE 05/W0140 Trust (U) Ltd
52. CUE 05/W0141 Rodolo 2000 Ltd
53. CUE 05/W0145 Mulbox Ltd
54. CUE 05/W0147 Tororo Cement Ltd
55. CUE 05/W0149 Reco Industries
56. CUE 05/W0150 Tembo Steels (U) Ltd
57. CUE 05/W0152 Pan African Traders (Bond No. 272)
58. CUE 05/W0153 Pan African Traders (Bond No. 545)

MANUFACTURING UNDER BOND FIRMS

NO. CODE FIRM NAME
59. CUE 05/W0004 African Agro Industries Ltd
60. CUE 05/W0007 Begusima Enterprises
61. CUE 05/W0122 Rosebud Ltd I & II
62. CUE 05/W0126 Fresh Garden herbs
63. CUE 05/W0127 Melissa Flowers
64. CUE 05/W0129 Pearl Flowers Ltd
65. CUE 05/W0130 Kasese Cobalt Co. Ltd.
66. CUE 05/W0132 Aurum Roses ltd
67. CUE 05/W0133 Apparel Tri-Star (Uganda) Ltd
68. CUE 05/W0134 Royal Van Zanten Ltd
69. CUE 05/W0135 Fiduga Ltd
70. CUE 05/W0136 Mairye Estates Ltd
71. CUE 05/W0137 Jambo Roses Ltd

76
4.14 COUNTRY AND CURRENCY CODES
COUNTRY NAME COUNTRY COUNTRY CURRENCY
CODE CURRENCY CODE
A

Afghanistan AF Afghani AFA

Aland Islands FI Finnish Markka FIM
Alaska US US Dollar USD
Albania AL Lek ALL
Algeria DZ Algerian Dollar DZD
American Polynesia and Oceana PU US Dollar USD
Andora AD French Franc FRF
Andora AD Spanish Peseta ESP
Angola AO Kwanza AOR
Anguilla AI East Caribbean XCD
Dollar
Antigua and Barbuda AG East Caribbean XCD
Dollar
Argentina AR Peso ARS
Armenia AM Dram AMD
Aruba AA Dutch Antilles AAG
Guilder
Ascension SH St Helena Pound SHP
Australia AU Australian Dollar AUD
Australian Antartic Territory XA Australian Dollar AUD
Australian Oceania XE Australian Dollar AUD
Austria AT Schilling ATS
Azerbaijan AZ Manat AZM
B

Bahamas BS Bahamian Dollar BSD

Bahrain BH Bahrani Dinar BHD
Baker Island PU US Dollar USD
Bangladesh BD Taka BDT
Barbados BB Barbadian Dollar BBD
Belarus BY Rouble BYB
Belgium BE Belgian Franc BEF
Belize BZ Belize Dollar BZD
Benin BJ West African XOF
Franc
Bermuda BM Bermudan Dollar BMD
Bhutan BT Indian Rupee INR/TN
Bolivia BO Boliviano BOB/BOV
Bonaire QQ Dutch Antilles ANG
Guilder
Bosnia Herzegovinia BA Yugoslav Dinar YUM
Botswana BW Pula BWP
Bouvet Island BV Norwegian Krone NOK
Brazil BR Real BRL
British Antartic Territory BQ Pound Sterling GBP
British Indian Ocean Territory IO Mauritius Rupee MUR/SCR
77
 /Seychelles
Rupee
British Virgin Islands VG US Dollar USD
Brunei BN Brunei Dollar BND
Bulgaria BG Lev BGL
Burkina BK West African XOF
Franc
Burma BU Kyat MMK
Burundi BI Burundese Franc BIF
C

Cambodia KH Khmer Rial KHR

Cameroon CM CFA Franc XAF
Canada CA Canadian Dollar CAD
Canary Islands IC Spanish Peseta ESP
Cape Verde CV Cape Verde CVE
Escudo
Caroline Islands PU US Dollar USD
Cayman Islands KY Cayman Island KYD
Dollar
Central African Republic CF CFA Franc XAF
Ceuta XI Spanish Peseta ESP
Chad TD CFA Franc XAF
Chile CL Chilean Peso CLP/CLF
China CN Ruan (Ren Min CNY
Bi)
Christmas Island XE Australian Dollar AUD
Cocos (Keeling) Islands XE Australian Dollar AUD
Colombia CO Columbian Peso COP
Comoros KM Comoros Franc KMF
Congo CG CFA Franc XAF
Cook Islands CK New Zealand NZD
Dollar
Corn Islands XT US Dollar USD
Costa Rica CR Cost Rica Colon CRC
Croatia HR Dinar HRD
Cuba CU Cuban Peso CUP
Curacao QQ Dutch Antilles ANG
Guilder
Cyprus CY Cypriot Pound CYP
Czech Republic CZ Koruna CZK
D

Denmark DK Danish Krone DKK

Desirade GP French Franc FRF
Djibouti DJ Djibouti Franc DJF
Dominica DM East Caribbean XCD
Dollar
Dominican Republic DO Dominican DOP
Republic Peso
E

Ecuador EC Sucre ECS/ECV

Egypt EG Egyptian Pound EGP
78
El Salvador SV El Salvador Colon SVC
Equatorial Guinea GQ CFA Franc XAF
Eritrea ER Sudanese Dinar SDD
Estonia EE Kroon EEK
Ethiopia ET Bir ETB
European Monetary Co-operation EU European XEU
Fund Currency Unit
F

Falkland Islands (Malvinas) FK Falkland Island FKP

Pound
Faroe Islands FO Danish Krone DKK
Fiji FJ Fiji Dollar FJD
Finland FI Markka FIM
France FR French Franc FRF
French Antartic Territory XF French Franc FRF
French Guiana GF French Franc FRF
French Polynesia PF CFP Franc XPF
French Southern Territory FQ French Franc FRF
G

Gabon GA CFA Franc XAF

Gambia GM Dalasi GMD
Gaza and Jericho GJ Israeli Shekel ILS
Georgia GE Rouble GEL
Germany DE West German DEM
Mark
Ghana GH Cedi GHC
Gibraltar GI Gibraltar Pound GIP
Gough SH St Helena Pound SHP
Greece GR Drachma GRD
Greenland GL Danish Krone DKK
Grenada GD East Caribbean XCD
Dollar
Guadeloupe GP French Franc FRF
Guam PU US Dollar USD
Guatemala GT Quetzal GTQ
Guinea GN Franc GNF
Guinea Bissau GW Guinea Peso GWP
Guyana GY Guyanan Dollar GYD
H

Haiti HT Gourde / US HTG/USD

Dollar
Hawaii US US Dollar USD
Heard and McDonald Islands XE Australian Dollar AUD
Honduras HN Lempira HNL
Hong Kong HK Hong Kong Dollar HKD
Hungary HU Forint HUF
I

Iceland IS Icelandic Krona ISK

Isles des Saintes GP French Franc FRF
India IN Indian Rupee INR
79
Indonesia ID Rupiah IDR
Iran (Islamic Republic of) IR Iranian Rial IRR
Iraq IQ Iraqi Dinar IQD
Irish Republic IE Punt IEP
Israel IL Shekel ILS
Italy IT Lira ITL
Ivory Coast CI West African XOF
Franc
J

Jamaica JM Jamaican Dollar JMD

Japan JP Yen JPY
Jarvis Islands PU US Dollar USD
Johnston Islands PU US Dollar USD
Jordon JO Jordanian Dinar JOD
K

Kazakhstan KZ Rouble KZT

Keeling Islands (Cocos) XE Australian Dollar AUD
Kenya KE Kenya Shilling KES
Kingman Reef PU US Dollar USD
Kiribati KI Australian Dollar AUD
Korea North KP Won KPW
Korea South KR Won KRW
Kuwait KW Kuwaiti Dinar KWD
Kyrgyzstan KG Rouble KGS
L

Laos LA Kip LAK

Latvia LV Lat LVL
Lebanon LB Lebanese Pound LB
Lesotho LS Maluti ZAR/ZAL/LSL
Liberia LR Liberian Dollar LRD
Libya LY Libyan Dinar LYD
Liechtenstein LI Swiss Franc CHF
Lithuania LT Litus LTL
Luxembourg LU Luxembourg LUF
Franc
M

Macau MO Pataca MOP

Macedonia MK Yugoslavian Dinar YUM
Madagascar MG Malcache Franc MGF
Malawi MW Kwacha MWK
Malaysia MY Ringgit MYR
Maldives MV Maldive Rufiya MVR
Mali ML Mali Franc XOF
Malta MT Maltese Pound MTL
Maria Galante GP French Franc FRF
Marshall Islands MH US Dollar USD
Martinique MQ French Franc FRF
Mauritania MR Ouguiya MR
Mauritius MU Mauritius Rupee MUR

80
Mayotte ME Comoros Franc KMF
Mexico MX Peso MXN
Micronesia FM US Dollar USD
Midway Island PU US Dollar USD
Moldova, (Republic of) MC Leu MDL
Monaco FR French Franc FRF
Mongolia MN Tugrik MNT
Montserrat MS East Caribbean XCD
Dollar
Morocco MA Moroccan MA
Durham
Mozambique MZ Mozambique MZM
Metical
N

Namibia NA Namibian Dollar NAD

Nauru NR Australian Dollar AUD
Nepal NP Nepalese Rupee NPR
Netherlands NL Dutch Guilder NLG
New Caledonia NC CFP Franc XPF
New Zealand NZ New Zealand NZD
Dollar
Nicaragua NI Gold Cordoba NIO
Niger NE West African XOF
Franc
Nigeria NG Naira NGN
Niue NU New Zealand NZD
Dollar
Norfolk Islands NF Australian Dollar AUD
Northern Mariana Islands MP US Dollar USD
Norway NO Norwegian Krone NOK
O

Oman OM Omani Rial OMR

P

Paira Island PU US Dollar USD

Pakistan PK Pakistini Rupee PKR
Palau PW US Dollar USD
Panama PA Balboa PAB
Papua New Guinea PG Kina PGK
Paraguay PY Guarini PYG
Peru PE New Sol PEN
Phillipines PH Phillipine Peso PHP
Pitcairn PN New Zealand NZD
Dollar
Poland PL Zloty PLZ
Portugal PT Portugese PTE
Escuedo
Puerto Rico PR US Dollar USD
Q

Quatar QA Quatar Rial QAR

R
81
Reunion RE French Franc FRF
Romania RO Leu ROL
Ross Dependency XR New Zealand NZD
Dollar
Russia RU Rouble RUR
Rwanda RW Rwanda Franc RWF
S

Saba QQ Dutch Antilles ANG

Guilder
Sabah MY Ringgit MYR
Saint Berthelemy GP French Franc FRF
Saint Christopher and Nevis KN East Caribbean XCD
Dollar
Saint Eaustatius QQ Dutch Antilles ANG
Guilder
Saint Helena SH St Helena Pound SHP
Saint Lucia LC East Caribbean XCD
Dollar
Saint Maarten (South) QQ Dutch Antilles ANG
Guilder
Saint Martin (North) GP French Franc FRF
Saint Pierre and Miquelon PM French Franc FRF
Saint Vincent and the Grenadines VC East Caribbean XCD
Dollar
San Marino SM Lira ITL
Sao Tome and Principe ST Dobra STD
Sarawak MY Ringgit MYR
Saudi Arabia SA Saudi Riyal SAR
Senegal SN West African XOF
Franc
Serbia SX Yugoslavian Dinar YUM
Seychelles SC Seychelles Rupee SCR
Sierra Leone SL Leone SLL
Singapore SQ Singapore Dollar SGD
United Arab Emirates AE UAE Dirham AED
Uruguay UY Uruguay Peso UYU
Uzbekistan UZ Rouble UZS
V

Vanuatu VU Vanuatu Vatu VUV

Vatican City State VA Lira ITL
Venezuela VE Bolivar VEB
Viet Nam VM Dong VND
Virgin Islands of USA VI US Dollar USD
W

Wake Island PU Us Dollar USD

Wallis & Fortuna Islands WF CF Franc XPF
Western Samoa WS Tala WST

82
Yemen YE Yemini Rial YER
Z

Zaire ZR Zaire ZRN

Zambia ZM Kwacha ZMK
Zimbabwe ZW Zimbabwean ZWD
Dollar

83
 PART FIVE

USER MANUALS & NOTES

84
5.1 Declaration Data Input in MODCBR / MODBRK

5.1.1 Introduction

Declaration processing is the basis of Customs control, taxation assessment and taxation liability
collection procedures. The ASYCUDA++ Declaration processing module handles the input of
information from Customs SADs, and will check, store and register data. It also calculates duties
and taxes to be paid, and provides information for the national trade statistics.

Note - The terms Customs Declaration and SAD are used in this module, however in many
countries the Declaration is called the Customs Entry. Declaration, SAD or Entry should be read as
having the same meaning.

5.1.2 The Declaration Document

Quadrants

ASYCUDA++ divides the SAD into sections or quadrants, as follows –

1. Trade Operators
 Exporter

 Consignee

 Declarant

2. General Data
 Clearance Office

 Manifest

 Declaration type

 Number of forms

 List

 Number of items

 Total packages

 Declarant reference number

 Person responsible for financial settlement

85
  Country of last consignment/first destination code

 Trading country code

 Value details

 CAP (Common Agricultural Policy)

 Country of Export/destination code

3. Transportation
 Identification and nationality of active means of transport at arrival

 Mode of transport code

 Place of discharge code

 Office of entry/exit code

 Location of goods

4. Financial
 Terms of delivery code

 Currency code

 Invoice total

 Financial and banking data

5. Goods Description
 Marks and numbers

 Number of packages

 Package type

 Container numbers

 Description of commodity code

6. Procedure
 Item number
86
  Commodity code

 Country of origin code

 Net mass

 Gross mass

 Procedure code

 Supplementary units

 Adjustment

 Statistical value

7. Additional Information
 Licensing details

 Duties and taxes details

8. Duties and Taxes

 Duties and taxes details

9. Accounting
 Deferred payment

 Accounting details

 Account number

 Mode of payment

 Assessment number

 Receipt number

 Total fees

 Total Declaration

10. Transit

11. Valuation

87
  Invoice value

 Item value

In addition to the 11 Quadrants mentioned above there are three other items on the Quadrants
Local Menu option.

5.1.3 Goods Ownership

If the Declaration is for Warehoused goods this option indicates the registered owner of the goods
in Warehouse.

5.1.4 Attached Documents

This function allows manual input of Attached Document codes in Box 44 of the SAD.
The screen SAD is exactly the same as the paper document. You will see a diagram following,
showing you where these quadrants are located on the paper SAD.
ASYCUDA++ moves down the SAD, from one quadrant to the next. This means that the boxes do
not appear on the screen sequentially, so you could find yourself filling in box 2, followed by box 14,
for example.

5.1.4 Types of field

The areas where the information is entered inside the boxes, are called fields. A box can have more
than one field.
There are different types of fields -
Mandatory input - where you must enter information into the field and the system will not allow you
to proceed until you do so.

Optional input - where the choice of entering information is yours.

Prohibited input - these boxes either display a code automatically, or information is not required -
in either case you will not be able to access the box and it will show on screen as XXXXXXXX.

88
Quadrants (Diagram)

89
5.1.5 Declaration Status

Once you have completed a SAD, the ASYCUDA++ system allows you to Store, Register or
Assess the SAD.
Note - Your access to the Register and Assess options of ASYCUDA++ depends on your role and
responsibility.

5.1.6 Stored Declarations

A SAD can be stored locally (on the Client where you are entering the SAD data) or on the Server.
It has no official recognition and can be cancelled. It can be stored unfinished.
Normally a SAD is stored on the Server. In this way work can be continued on an unfinished SAD
by recalling it from any Client connected to the Server through the ASYCUDA++ network.

5.1.7 Registered Declarations

A registered SAD is registered on the Server. It now has official status with Customs and is given a
Customs Reference Number.

5.1.8 Assessed Declarations

The SAD is assessed after clearing other Customs controls. The assessed status of the SAD
means that duties and taxes can be paid.

5.1.9 Amending Declarations

Stored, registered and assessed SADs may all be amended.

Exercise One
Part 1 - Process a single item Declaration
Part 2 - Store the Declaration in the Local Store

5.1.10 Accessing a Declaration

This exercise will take you through a single item SAD. You will not fill in all the boxes. As you know,
the SAD is designed as a multi-purpose document, and therefore different end purposes require
different pieces of information. You will not need to login to the Server for this exercise as you will
store your SAD locally on your Client.

Open Functions, Declaration, Creation which will allow you to specify your SAD.
Choose IM4 - Direct Import Declaration

Notice that there are option buttons beneath the text.

90
Position the cursor over IM4 and click once to highlight, then move the cursor to <OK>, and click
once again or highlight IM4 by moving the down arrow, and select button <OK> or <ALT ><K>

You should now be looking at the top right-hand corner of the SAD. Notice that your screen is a
window. The coloured blocks inside the boxes are the fields.

This is a picture of the top right hand corner of the SAD screen. Note the different content of the
boxes. The dark coloured bars are boxes (fields) for entry of data. The boxes with XXXXXXX are
prohibited fields and the empty boxes, such as Box No. 3, are not accessible to you but may be
filled by the ASYCUDA++ system.

5.1.11 Scrolling a Declaration

Before you enter any information, it will help you to spend some time scrolling around the whole
document so that you can familiarize yourself with the layout. So turn on the scroll bars now, by
clicking the mouse button on the background area of the window or <ALT><S>. Do not fill in any
information yet. Scroll down the right hand side of the document until you come to the bottom.
Notice that the small rectangular block in the right-hand scroll bar also moves. When you have
reached the bottom of the SAD you will see that this block is now placed next to the down
arrowhead  in the scroll bar. Now move the SAD to the left using the arrows in the horizontal
scroll bar. Again, the small block moves as the text moves. Once you get used to this, you will be
able to tell where you are in the document by the position of the blocks in the scroll bars.

5.1.12 Process a single item Declaration

Input of information to a Declaration

91
Look at the top right corner of the SAD. Next to Box 1, there is a box for your Office Code and
ASYCUDA++ has automatically completed this for you. <Enter> to accept.

Trade Operators

Look at Box 2 - Exporter, and the first field is highlighted. Fill in the name - Medical Supplies Ltd.
You will see the colour of the box change as you type in your information. <Enter> to move down
one line, and the colour of the box will change again.

Type the remainder of the address, <Enter> as you complete each line - 43 London Road, Dorset,
New Hampshire, USA.

You have moved to Box 8 for Consignee. Fill in the TIN number of any importer and <Enter>. When
you have done this, you will see that ASYCUDA++ provides name and address details
automatically.

You now have to complete box 14 for Declarant i.e. Customs Broker or Agent and you need a code.
Normally this code will be entered from the paper SAD, but you use the List Facility <F8> and a
window will appear containing a list of Declarants and their references. Choose an appropriate one,
confirm, ASYCUDA++ will enter the details and <Enter> to accept.

F8: This facility is available for fields where a code is required - ASYCUDA++ will not let you
enter a code that does not exist.
Box 7 is for a national Declarant reference number that is given to the transaction by the Declarant
himself, so that it is easier for him to pay or query using that number. You will normally key the
number that has been given by the Declarant. If no number has been given, then the system will
issue a number in consecutive sequence for each Declarant.

General Data

Boxes 9,11 and13 may need information also, if available enter this information, however these
boxes are not mandatory. The other boxes 10, 15, 16, and 17 are mandatory such that information
has to be input. Nevertheless, box 12 and 15b appear by default in the system.

Transportation

The long description to Box 18 normally means you need the name of the ship and voyage number,
or the aircraft flight number and date. It is also used to identify road and rail transport, by a truck
number or similar. Your SAD covers an importation by ship, so enter the name PACIFIC TRADER
V21, if available.

Note - some boxes contain more than one field. For example Box 18 has a second field for
nationality of means of transport, the code for the country of registration of the ship or aircraft. This
is optional, so <Enter> to move to the next box.
Do you remember how to go backwards? shift-tab Now move forward again past boxes 9 to 18.

92
Leave Box 19 set at 0. This box indicates if the goods on the SAD are containerized or not.
Containerized means that the goods are shipped in an international standard shipping container. If
they are, enter 1. For now, just <Enter>.

You are now at box 25, Mode of Transport. You have to enter a code here, so insert the form of
transport from the declaration or press F 8 and choose the appropriate option. Press Enter to
accept.

In box 29 enter the customs office code to indicate the entry point. Press Enter to accept.

In box 30 enter the code for the location of goods to indicate the transit shed where the goods were
located. Press Enter to accept.

In box 20 for delivery terms indicate CIF for imports or FOB for exports. This is because we usually
calculate duties based on CIF for imports and the only export entries that pay taxes that is for Hides
and Skins, they are charged on the FOB.

Boxes 26 and 27 are not included in this exercise. Bypass them by pressing Enter.

Financial
The currency is Great Britain Pounds, so put in GBP in the first field in Box 22 now. The value of the
invoice is £1000, so type this in the second field. Did you see Box 23, Exchange rate, has been
completed for you? It is a default figure in the system.

Bypass box 28 (although it may need information) - <Enter>.

Box 31 is mandatory. The first field records shipping marks and numbers so the goods can be
identified. These packages are marked MEDICAL 1-10, so type this in here. There are two lines for
identifying marks and numbers, <Enter> after each line.

Goods Description

The third data line in box 31 has two input fields. The first is the number of packages. There are 10
cartons, so type 10 in this first field. The next asks for a code for kind of package, international
codes, so lets assume you don‟t know the international code for cartons. Call up <F8> list facility,
choose cartons, and the code will appear in this field.

Procedure

Box 33 - ComCode.

The goods are First Aid Kits so you need to look at Chapter 30. When the ComCode window
appears using F8, type 30 and this moves you to Chapter 30 - don‟t press <Enter> yet. Scroll down
the list to find, and choose First Aid Boxes and Kits and the number appears in box 33.

93
You‟re back at Box 31. ASYCUDA++ has already filled in the description of the goods for you, but
you have room for extra information. This is for you to enter a commercial or invoice description of
the goods. These goods are industrial first aid kits, so add this.

Box 34 - the United States is the country of origin, so enter the country code US.

Box 35 - the gross mass is 1000 kg - this is a mandatory field. Notice that when you enter the gross
mass ASYCUDA++ automatically places the same figure in the net mass field (Box 38). You can
update this figure when you reach this box.

Bypass Box 36. Preference is a code that allows calculation of a preferential rate of duty according
to country international or regional trade agreements e.g COMESA

Box 37 - another mandatory field - this number is a standard code and identifies the Customs
procedure that the transaction will go through. The first four numbers follow international standards,
the second three numbers are for national use. Type in 4000, and accept the 3 numbers that
appear in the second field - usually 000.

Box 38 - type 1100 here. An error message has appeared on your screen. Do you remember
reading in the introduction that ASYCUDA++ checks information? Net mass cannot be greater than
Gross mass, which you have already entered as 1000kg. ASYCUDA++ will not let you make a
mistake like this! So change Net mass to 900kg.

Additional Information

Bypass box 40. It is often used to enter the transport document number, Bill of Lading or AirWaybill
number.

Bypass box 44. It is for additional information and allows for national requirements.

Note that sometimes you can‟t always see the SAD box number on the screen.

<Enter> at Box 45. This is set at 1 and most countries do not use this function.

Valuation Note

After <Enter> at Box 45, your screen will change. A new window opens, on top of the SAD form.
This is the Valuation Note. If your new window is too small, open it to full size by clicking on the up
arrow () in the top right corner of the Valuation Note screen. It is in two parts - at the top, the
General segment and below that, the Item segment. If you cannot see the entire Valuation Note
screen, use the scroll bars to move up and down. It does not appear on the printed-paper SAD,
although some countries have now made a place for valuation details on the manual SAD input
form.

94
The figures that you would normally enter here would be taken from documentation accompanying
the original paper SAD. This screen is mandatory.

<Enter> to accept the total invoice value of $1000 and currency code USD that is already on
screen. (This comes from Box 22).

For the External freight line fill in $100, currency code USD and for the Insurance line fill in £50,
currency code GBP. However, these would only be used if you had entered FOB for imports in box
20 of delivery terms. If you put CIF this implies that you have already included the freight and
insurance costs in the total amount therefore it is not necessary to fill in these different values, only
CIF of total $1000 will be input but we assume it already includes the freight and insurance values.

Note that ASYCUDA++ has converted the 2 currencies into your national currency. You have
completed the total invoice figures for the General Segment of the Valuation Note.

You have no other amounts to enter to make up the Customs Value, so <Enter> 3 times to move to
the next section of the Valuation Note, which is headed Item # 001. This SAD is for a single item, so
the figures for Item 001 and the total invoice are the same. Enter 1000 - the currency codes are
already completed. ASYCUDA++ will complete the other boxes for you, and calculate the Total
costs, CIF value and Statistical value (Customs Value for Duty) in your national currency.

Go back to the SAD by accepting <Yes> at the bottom of the Valuation Note when you are happy
that your figures are correct. (If you need to change a figure enter <No> and that will return you to
the top of the Valuation Note. When you are finished change this back to <Yes> to close this
window and return to the SAD.)

95
Duties and Taxes

ASYCUDA++ transfers the statistical value to box 46. <Enter> to accept this figure.

Leave box 48 empty and <Enter>. However, this box is used for operation of prepayment or credit
accounts. If the Declarant holds a prepayment or credit account with customs, this is the box where
the account number is placed such that the entry is assessed against this account, which would be
debited after assessment. ASYCUDA++ will calculate all the taxes or duties due, and you will see
these figures appear in box 47. Accept these figures and <Enter> to return to the top of the SAD.

You‟ve now completed a single item SAD using ASYCUDA++.

5.1.13 Store the Declaration in the Local Store

You can store your SAD locally on your PC, or on the Server. For this exercise you will store it
locally. You do not need to login to the Server to do this.

Local Menu, Action, Local Check - you have now activated the local validity check. If there are
any errors in your document, a screen message will inform you. To correct the error, you double
click the error in the error list box and it takes you to the exact location of the error. Correct it.
If Local Check is OK, exit by selecting <OK>, and save the document as follows.
Local Menu, Action, Local Store.

Create SAD file window will appear, and identify your document with a file name. As in the picture
above, you must move to the Name line. This reads - C:\ASY116d\ASY\SAD\*.SAD. Type in your
file name and enter. You are limited to 8 characters - any combination of 8 letters or numbers.
ASYCUDA++ displays that name in the top field of the window, and automatically adds .SAD when
you OK. A message screen will confirm that your new file is generated and stored.

You can check by closing the message screen and Functions, Declaration, Amendment, Local
File. You should see your selected file name shown in the file window. Now close it down.

96
Now close your SAD either by clicking on the block in the top left-hand corner with your mouse
cursor, or hold down <ALT><F3>. Exit from the confirmation window by <Enter> or click on Yes.

5.1.14 Insert Declaration additional information

This allows you to capture additional text attached to the SAD document through Declaration,
Local Menu, Quadrants, Information page.
On this screen you will find Reference details of the Declaration and a free text box to capture up to
4000 characters.
Note - When you store a Declaration in a Local File this text is not included in the .SAD file. If you
want to store the text you captured in this information page on in a Local File then <F9> when you
are in the information box and store the text in a file on your Client.
When you Server Store, Register or Assess the Declaration on the Server the Information Page
text is sent to the Server for storage with the SAD and is retrieved if you retrieve the Declaration.
After Server Store, Registration or Assessment you can modify or delete the Information Page
text and the previous text will be deleted and replaced when the SAD is subsequently Stored,
Registered or Assessed.

Exercise Two

Part 1 - Retrieve a Declaration from the Local Store

Part 2 - Register a Declaration
Part 3 - Assess a Declaration
Part 4 - View a Declaration
Part 5 - Retrieve a Registered Declaration
Part 6 - Print a Declaration

Retrieve a Declaration from the local store

You would normally retrieve a SAD from local file because you need to work on it.
Functions, Declaration, Amendment, Local file.

You will see a window with the title Open SAD file. Open the SAD that you created for Exercise One
by -

Placing the cursor on the file name of your SAD, in the field with the title Files. Click once and the
name will appear in the field Name.

<Open>, and your SAD will open on screen or type in the file name that you gave to your SAD - it
will show in lower field Files.

This name will appear in top field Name, so <ALT><O> or <Enter>, and your SAD will open on
screen.

97
5.1.15 Register a Declaration

Registering a SAD means it becomes an official document, recognized by Customs. A Registered

SAD is registered on the Server, and all the information on the SAD is transmitted to the Server or
central database. A registered document can still be amended.
Note - You must be logged in to the Server to carry out this function. You can do this when the login
window appears.

Registering a SAD is similar to storing it in the local file. Now follow this procedure -
Local Menu, Action, Register

The login window appears on your screen

Note that the system will not register the SAD if there are any errors - an error message
screen will appear if this is the case.
ASYCUDA++ will issue a Registration Number (Customs Reference Number) automatically

The Registration Number is made up of the Year, Customs Office code, a single letter, (usually C),
a sequential registration number, and the date of registration- note this number in order to retrieve
your SAD

5.1.16 Assess a Declaration

If your country has chosen to allow direct assessment of a stored SAD, the process is the same.
Follow the same sequence as you would to Register, but choose Local Menu, Action, Assess.
Don‟t do this now, just note the procedure.
You have the option to identify the SAD you want by -
Registration number (Customs Reference Number) or

Combination of the Declarant Code (Box 14) and Declarant Reference (Box 7)

5.1.17 View a Declaration

Before we move on to retrieving a SAD for further processing (changing information on a registered
SAD etc), let us look at bringing the SAD back on screen, to see the full SAD details.
You may need to do this because you want to -
View SAD details on screen

Print a copy of the SAD or other ASYCUDA++ system documents

View the ASYCUDA++ record of the SAD processing history

Note - Your Customs Administration may restrict access to further ASYCUDA++ processing
functions, (amending or cancelling registered SAD), to higher levels of Customs management. This
may limit you to viewing a SAD when it is Registered.
98
There are several ways of bring your SAD back to the screen to view. In this exercise you will use
the most direct method. But remember, you must know the Declarant Reference number and the
Customs Reference (Registered) Number of the SAD you registered in the earlier part of this
exercise.
The steps to viewing a registered SAD are to select -
Functions, Declaration, Print/Query, Declaration, Registered

If you are not logged in to the Server, you will be asked to Login. Enter the Login name and
password.

The box on screen has four fields. Pass the first and second fields by <Enter> then

Enter Declarant code for your SAD from Box 14 and

Enter Declarant Reference from Box 7. Include # if is part of your number.

<OK> with the mouse or <Alt>< K>.

Your SAD will now be on screen for viewing. You have retrieved it using the SAD Declarant Code
and Reference number.

You can also retrieve it by using the Customs Reference (Registered) Number.

5.1.18 To use the Customs Reference number

Use the first 6 steps above
With the SAD identification box on screen, select the button on the lower right - By Customs
Reference number - the input fields on the box will change.
The first two boxes stay the same - Office Code and Year. The next box asks for the serial
character of the Registered SAD - this is usually C.
Enter C (or your country character for numbering of registered SADs) and enter the sequential
Customs Reference number in the next field

<OK> with the mouse or <Alt><K>

Your SAD is now on screen for viewing and you have retrieved the entry using the Registration
Number - Customs Reference number
You can move around the SAD on screen by activating the scroll bars and other information about
the SAD can be seen using Local Menu.
Select Local Menu from the bottom line or <F9> or click the right mouse button anywhere on the
screen background

Action - you can print the SAD or Local store - do not do this now

Quadrants - allows you to move directly on screen to different areas of the SAD

99
Status - shows the stage of processing of this SAD, (Stored, Registered, Assessed). Note that it
also records the user who carried out the action including the date and time of the action. (Close
this window after you have looked at the details.)

View - opens another menu where you can view other ASYCUDA++ forms linked to this SAD -
Assessment Notice, Receipt and Working Date

Inspection Act (Examination Report)

Your SAD has not been paid, or inspected, so select Assessment notice

The Assessment notice will show you a summary of the Taxes or Duties to be paid. If your SAD is
Registered but not Assessed, the summary will show the charges calculated at time of Registration
but will not have an Assessment Number in the top right of the form. This SAD is not finalized and
we call this Draft Assessment Notice.

Close the Assessment Notice window and the SAD window.

5.1.19 Retrieve a Registered Declaration for Amendment

To carry out this part of the exercise, you must have the Registration Number of your SAD, and you
must be logged in to the Server.
Functions, Declaration, Amendment, Registered Declaration

Identify your SAD by the Registration Number, noted when you registered your SAD. Office code
and year of storage will appear as default

If the window asks for Declarant code and Declarant Reference, select the button on lower right of
this window - By Customs Reference number

You should now be looking at the top right corner of the SAD

5.1.20 Amending a Declaration

You are going to amend the Exporter name and address, so you need to move the SAD so that Box
2 is visible on the screen.
You could turn on the scroll bars, but there is a quicker way of accessing specific boxes if you know
which quadrant they are in. Look back at the diagram of the SAD, Quadrants (Diagram). Can you
see that box 2 is in the Trade Operators quadrant? When you need to amend a SAD, it saves time
if you can move to the error field straight away.

5.1.21 Local Menu

Moving around the quadrants using the Local Menu

100
Local Menu, Quadrants - a list of all quadrants appears. You can call up selected quadrants on the
screen. You will find this useful when you are familiar with ASYCUDA++, and wish to move directly
to a specified quadrant, rather than scroll around the screen.

Choose Trade Operators and ASYCUDA++ will take you straight to this quadrant and the cursor will
be in the first field in Box 2.

Now amend the exporters name and address to Dr Jones Medical Supplies, 23 Main Street,
Rochester, Ohio, USA.

Recheck the SAD using Local Menu, Check. You should now have a message window saying
Validity check OK.

When you have done this, register the SAD using the same procedure as you did earlier. The
Registration Number remains the same.

5.1.22 Print a Declaration

For this task you need a printer connected to your computer.

Local Menu, Action, Printout, Declaration.

Select the SAD by Declarant Reference or Registration Number.

The Printout selection window gives you a choice of prints. Select only the document type that you
want to print now. Move to the description of the printout, (such as Declaration), and select by
clicking with the mouse. x in front of the description selects that printout. Removing x means that
form is not to be printed.

Keep the printout as you will need it for Exercise Three.

Note that if you use Quadrants when you are processing the SAD, and you choose to go to a
Quadrant containing a mandatory field, ASYCUDA++ will not let you move from that Quadrant until
the mandatory field is complete.

101
Exercise Three
Part 1 - Process a two-item Declaration
Part 2 - Register and print out a Declaration

5.1.24 Process a two item Declaration

The basic SAD screen accepts the first item, and then you must add additional items using Local
Menu, Items. This exercise will take you through this process.
You have information for Item 1 - First Aid Kits on the SAD prepared in Exercise Two.

Second item is 5 cartons of adhesive dressings (for medical purposes) Gross Mass 500 Kg, Net
Mass 450 Kg. Packages are marked MEDICAL 1 - 5.

Each item value is $1000 (USD), total invoice $2000, total freight $100 (USD), total insurance £50
(GBP).

5.1.25 Entering One Item

Access a new SAD for dealing with goods for direct entry - Model of Declaration IM4.

Accept the Office code, and enter all the information that you have on your paper SAD, until you
reach Box 22. Remember, value of the total invoice is now $2000 (US).

Box 31 - Enter the details for Item 1, the First Aid Kits. You know the code for cartons, so you can
type this in without consulting <F8> list if you prefer.

Box 33 - Enter the details for Item 1. You have the ComCode, but this may be a good opportunity to
use the list facility and maximize the Tariff window. You will be able to see how much more
information is available to you when you do this.

Complete boxes 34, 35, 37 & 38. Bypass others until you reach Import Valuation note.

Import Valuation Note, General segment - accept the invoice value of $2000 - this is the total value
of the invoice. Complete External Freight and Insurance as given above.

<Enter> 3 times until you reach the Invoice value note, Item # 001.

1000 in the first field - you do not need to complete currency fields as ASYCUDA++ has already
done this for you. ASYCUDA++ will apportion the other costs for you, both in foreign and national
currency and will also calculate the Total costs, CIF value and Statistical (Customs) value, and
complete the appropriate fields.

Accept all values and figures if you are happy that they are correct. <Enter> against Yes to resume
your entry. You will see that box 46, Statistical value, is now completed.

102
5.1.26 Entering the Second Item
Leaving your screen exactly as it is and open Local Menu, Items, New.

You are at box 31 (Marks and numbers), and you will just be able to see the edge of box 32 in the
top right corner of your screen. It will now read Item 2.

Use the information at the beginning of this exercise to input details of Item 2

Box 33 - your supervisor will give you this code, or you can use <F8> list facility.

Complete boxes 34, 35, 37 & 38. Bypass others until you reach Import Valuation note.

It is headed Item # 002. Enter 1000 in the first field. Currencies are already on screen.
ASYCUDA++ apportions Freight and Insurance between the two items, and calculates the 3 totals
as before in National Currency. <Enter> against Yes to resume your entry.

You are now back in the SAD, and ASYCUDA++ has completed box 46 for you.

As this is a 2-item SAD it is now complete, and you need to tell ASYCUDA++ that you have finished
the SAD.

Local Menu, Items, First - you should be looking at top right corner of the SAD.

5.1.27 Register and print a Declaration

Finally, register your document on the Server, and print out a copy.

You can view the completed Import valuation note when it has gone from your screen through the
Quadrants facility - the Import valuation note is the last option on the list. The Items menu will then
allow you to move from item 1 to 2 and back again.

103
5.2 General information on Warehousing in ASYCUDA ++
5.2.1 Introduction
The purpose of this document is to enlighten clearing agents on the new features and requirements
of ASYCUDA ++ Warehousing. The document explains in brief the procedures to be followed in
most of the warehousing options.

5.2.2 Warehouse Guarantees

Unlike in ASYCUDA Version 2.7, processing of warehouse declarations in ASYCUDA ++ needs a

warehouse bond or guarantee. Therefore each bonded warehouse, whether Public or Private needs
to have a Warehouse Guarantee account in ASYCUDA ++. For this account to be set up, a
warehouse operator needs to have a valid warehouse bond issued by the Customs and Excise
Department.

The warehouse bond amount is entered as the Maximum Authorized Guarantee for the account.
This implies that a particular warehouse can only handle goods with a total of deferred duties and
taxes up to the maximum authorized guarantee amount.

The warehouse Guarantee Account is setup in MODACC by customs officers. The warehouse must
however exist on the system for the guarantee account to be set up. The warehouse codes, like
most other control files codes are set up in MODCHQ by the ASYCUDA team.

By design, the warehouse account codes will be the same as the warehouse codes. For example, if
the warehouse code for a particular bonded warehouse is W262 then the warehouse account
number will be W262.

5.2.3 Warehousing

Goods can be warehoused using extended procedure 7100 for direct warehousing at an entry point.
At an inland office, after inward transit extended procedure 7180 should be used for warehousing.
Process of the warehouse out is attached in Appendix 3. There are other procedures that can be
used for warehousing.

When processing an entry for any warehouse procedure, that is, warehousing, ex-warehousing,
warehouse transfer, change of ownership, export from a bonded warehouse, etc, ensure the
following: -

104
 1. The Warehouse code and the period in warehouse should be entered in box 53.
2. Ensure that the Product Specification codes are entered alongside the commodity
code in box 38.
3. Always ensure the declaration is assessed for the process to take effect and for the
goods to be entered in the various ledgers.

5.2.4 Change of Ownership

Whilst the goods are in the warehouse they can change ownership, in bits or wholly depending on
what is specified as the quantity being shifted to the next owner of the goods. The user has to
identify the warehouse from which the goods are to change ownership by entering the warehouse
code. TIN numbers are used to identify the current or new owners of the goods. The system will
give the user a list of goods by reference number to choose from. Also, the quantity of the goods to
change ownership needs to be specified. The change of ownership facility in Asycuda ++
warehousing is particularly useful to warehouse operators who sell bonded stocks to different
customers. So, before the entry is presented to the DTI bureau, the Agents should first present it to
Customs who will carry out the change of ownership on the system.

5.2.5 Warehouse Transfers

The transfer of goods from one warehouse to another is possible through the use of Extended
Procedure 7171.The warehouse from which the goods are moving from has its Account credited
and that to which the goods are moving to will have its Account debited. Care must be taken when
entering the two warehouse codes for fear of transferring the goods into a wrong warehouse. The
warehouse code into which the goods are being transferred should be entered in the field
„Warehouse Code‟, box 53.

5.2.6 Export in Bond

During an outward transit procedure, when goods that are in a bonded warehouse at an inland
office are to be exported in bond, extended procedure 8171 will be used. By this time the
warehouse guarantee account at an inland office is debited with the bond or guarantee amount of
the same goods. Once a Transit declaration, IM8 with extended procedure 8171, is assessed and
the T1 validated, the warehouse account is credited with the same guarantee amount thus freeing
up the warehouse bond. The same guarantee amount however, is now debited to the Transit
guarantee account at the exit office upon validation of the T1.

105
5.2.7 Ex-Warehousing

The Ex-Warehousing of goods is done using Extended Procedure 4071 for home consumption.
When the ex-warehousing declaration is assessed, the warehouse guarantee account is credited
and the guarantee freed up. An Export Entry can be used to ex-warehouse for export in bond using
model of declaration EX8 and Extended Procedure 8171. Process of the warehouse out is attached
in Appendix 4.

5.2.8 Reports

There are five different warehouse reports in ASYCUDA++. These can be found under Suspense
Procedures in MODCBR and can be used to carry out a check on any warehouse. These are
reports: -

1. By products in the warehouse.

2. By products/importers.
3. By product and country of origin.
4. By declaration.
5. By list of warehouse entries.

In conclusion, emphasis is being made on the use of exact product specification codes whether one
is changing ownership, transferring goods to another warehouse, ex-warehousing or exporting in
bond. This is mandatory.

106
APPENDICES

107
 APPENDIX 1: SAD FRONT PAGE – TOP SEGMENT DETAILED VIEW

UG AND A REVENUE AUTHORITY A. OFFICE OF DESTINATION

SINGLE CUSTOMS 1. DECLARATION Office code NNB
H
DECL AR ATION
2. Supplier/ Exporter code, name and address N°: Office Name
Manifest N° /
3. Pages 4. Lists Lodgement N°
xxxx Date
5. Items 6 Tot. pack 7. Declarant Reference N°
/
8. Consignee code, name and address N°: 9. ( F r e e f i e l d ) No

10. Country last 11. 12. Value details 13.

Consig/
1st Destin.
14. Declarant code, name and address N°: 15. Country of export
16. Country of origin
x xxx xxxxxxxxx xxxxxx
15. C .Exp. Code 17. C.Dest. Code
a b a b
17. Country of destination

PAYMENT DETAILS
18. Identity & nationality of means transport at arrival / departure 19. Ct. 20. Delivery terms
xxx
21. Id & nat of transp at border 22. Currency & total amount invoice 23. Exch. rate 24.
25. Mode trans. at entry 26. 27.
/ departure xxxxxx xxxxxxxxxxxxxxx X xx
29. Office of entry / departure 30. Location of goods Code 28.: Financial details Bank Branch
Terms of Payment xxxx xxxxx

SAD FRONT PAGE – MIDDLE SEGMENT DETAILED VIEW

PACKAGES AND DESCRIPTION OF GOODS

31. 32. Item 33. Commodity code
Marks & nos. on packages N°. . . xxx xxx
34. C.O. code 35. Gr. mass kg 36. Pref.
Number & kind of pkgs a b
Container identification N°(s) 37. Procedure 38. Net mass kg 39.

Commercial description of the goods: 40. Bill of Transport /Previous document.

/
41. Suppl. units 42. Item price 43. VM
Additional Information Code
44. Licence N° : /DV: /DQ: xxxxxx
Attach doc. codes: Valuation
46. Statistical value 45.Adjustm.
Additional information: xxxx

108
 SAD FRONT PAGE – BOTTOM SEGMENT DETAILED VIEW
Version 2 - 20 August 2003

CALCULATION OF TAXES
47. Type Tax base Rate Amount MP 48. Deferred payment 49. Identif. of warehouse / days susp.
ID /
ED 53. B. ACCOUNTING DETAILS
VAT Mode of payment :

Assessment N°. : Date :

Receipt Number : Date :

Guarantee : Date :
Total fees : UShs

TOTAL TAXES : TOTAL DECLARATION: UShs

V ALU ATION NO TE - GENER AL SEGMENT 54. Place and date
Valuation Elements Amount Crrcy Ex Rate UShs /
Invoice price Signature and name of
Declarant /
External freight Representative

Insurance
Other freight/handling

Other dutiable costs

Allowable deductions

SAD CONTINUATION PAGE (TOP VIEW)

UG AND A REVENUE AUTHORITY A. OFFICE OF DESTINATION

SINGLE CUSTO MS DECL AR ATION (continuation page) 1. DECLARATION Office code
8. Consignee Code and name N°: Office Name
3. Pages 4. Lists Lodgement N°
xxxxx Date
Packages and Description of Goods
31. 32. Item 33. Commodity code
Marks & nos. on packages N°. . . xxx xxx
34. C.O. code 35. Gr. mass kg 36. Pref.
Number & kind of pkgs a b

Container identification N°(s) 37. Procedure 38. Net mass kg 39.

Commercial description of the goods: 40. Bill of Transport / Previous Procedure

/
Ad d i t i o n a l I n f o r m a t i o n 41. Suppl. units 42. Item price 43.
44. Licence N° : /DV: /DQ: xxxxxx
x
Attach doc. codes: V a l ua t i o n
46. Statistical value 45.
Additional information: xx
xx

109
APPENDIX 2: FLOW CHART OF THE DIRECT IMPORT CUSTOMS
PROCESS

110
APPENDIX 3: FLOW CHART OF THE WAREHOUSING-IN CUSTOMS
PROCESS

111
APPENDIX 4: FLOW CHART OF THE WAREHOUSING-OUT CUSTOMS
PROCESS

112