Important things you must know before importing a drone into Uganda⏤ An advisory by the Uganda Revenue Authority  In this advisory, Abel Kagumire, the Commissioner, of Customs at Uganda Revenue Authority (URA) explains the need to regulate drone use and therefore importation into Uganda, as well as the processes to be followed. A must-read for everyone intending to import a drone and or handle visitors to Uganda, with drones.

Unmanned Aerial Vehicles (drones) are now popular gear, especially for people engaged in the film industry, videography, vlogging and tourism, amongst other businesses. On the other hand, away from such civilian uses, drones are also known to be used for subversive and illegal purposes such as reconnaissance and surveillance (spying) and in some cases targeted attacks, activities otherwise reserved for state security actors.

Uncontrolled flying of drones may also pose safety risks to other users of Ugandan airspace such as aircraft as well as pose safety risks if flown in busy residential or urban areas. 

It is for these security reasons that the government has moved to put restrictions and controls on the importation of drones. 

Accordingly, any passenger or tourist arriving with drones at any entry points into the country will undergo the following clearance process: 

1. On arrival and upon detection of a drone in the passenger accompanied baggage at the scanners, the Aviation Police officers (AVPOL) specialist in drone technology and attached to the scanners at arrivals will confirm the drone and escort the owner to customs with his or her drone.
2. The customs officer issues a deposit notice(F89) to the bearer/owner.
3. The owner is then briefed about the clearance procedure which involves seeking authorisation of usage from the Chief of Defense Forces. 
4. Upon authorisation, a letter from the CDF is sent to the Uganda Civil Aviation Authority Director Safety, Security and Economic Regulation, who then issues a letter of clearance to the owner.
5. Upon obtaining the letters above, URA customs at this stage will then start the process of releasing the drone to the owner as follows:
   1. If the drone is for a tourist and will be returned to the home country after use, temporary clearance from customs will be done in line with Section 117 of the East African Community Customs Management Act 2004 as amended. The drone will be re-exported after use and temporary clearance revoked.
   2. If the drone is for permanent import and use in Uganda by an individual, taxes will be payable as follows: Import Duty at 0% of the value; VAT at 18% of the value and Withholding Tax at 6% of the value. A simplified customs regime will be used to process tax assessments for individuals whose drones do not exceed USD2000 in value
   3. If the drone is for use by a corporate body like an organization or a company then, the simplified process will not be applicable, normal customs declaration using the TIN of the organization or company will be required. In this case, the services of the licensed customs clearing agent will be required 
   4. Where the owner fails to obtain authorization from the CDF, for use in Uganda, the owner will be allowed to re-export the drone back to the origin country
   5. Where the drone remains unclaimed for more than two months (60) days, the drones will be transferred from Entebbe to Kampala customs warehouse for further management in line with the provisions of section 42 of the East African Community Customs Management Act 2004 as amended and may be disposed of as abandoned goods in the manner the Commissioner deems fit.