Topic 1, Sub-Topic 1
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The Structure of the CET Tariff Bands

The Structure of the CET Tariff Bands

  1. Three Band Tariff Structure
  1. 0% that generally applies to capital goods, raw materials, semi-finished goods which are not available in sufficient quantities in the EAC and Goods of social importance for example medicine. 
  2. 10% generally applies to intermediate goods (semi-finished, raw materials which are available in sufficient quantity in the EAC).
  3. 25% generally applies to finished goods.
  • The tariff bands may be reviewed by the council to remedy adverse effect of implementation.
  1. Sensitive Goods 

The EAC adopted a common sensitive list of items to protect key sectors in agriculture and industry. The criteria used considered competing goods subjected to subsidies in the exporting countries, imported second hand goods that impact negatively on domestic production and to protect local production/Industries.

The sensitive product list is found in schedule 2 of the CET- sensitive items and consists of 58 tariff lines. The 58 tariff lines are in respect of the following products: 

Sensitive Goods

  • Milk and dairy products                
  • Maize and maize flour     
  • Wheat and Meslin
  • Wheat or Meslin flour
  • Rice                                            
  • Sugar
  • Juggery              
  • Tobacco and Cigarettes              
  • Matches
  • Kanga, kikoi and kitenge

60%
50%
35%
60%
75% or $200/MT whichever is higher  
100% or $200/MT whichever is higher 
35%    
35%   
50% 
50%