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For an importer to receive preferential tariff treatment in Uganda for goods imported from a COMESA member state, those goods must always be accompanied by a valid certificate of origin, properly filled out and authenticated, the High Court has ruled.

“Finally, it (certificate of origin) should contain the declaration by the exporter, by way of a stamp and an original signature, that the details in the first boxes are true and correct and that the goods in the consignment originate from the named country of origin,” held Justice Patricia Mutesi of the Commercial Division of the High Court.

A certificate of origin is a document certifying the country where an imported commodity originated, widely used in international trade transactions and essential for determining applicable taxes.

The Court in its judgment made on July 30, 2024, determined that the primary responsibility lies with the importer to provide documents that comply with the law, while the Uganda Revenue Authority (URA) is responsible for receiving, reading, and analysing these import documents, including certificates of origin.

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