How to claim EAC duty-free treatment: the rules of origin

Two ways goods qualify

• Wholly produced in a partner state (Rule 5): for example live animals born and raised there, or crops grown there.
• Produced in a partner state from materials that are not wholly obtained there, provided the materials underwent sufficient working or processing (Rule 6). The product list in the First Schedule sets the test for each tariff line.
• The partner states are treated as one territory, so materials and processing from any partner state count.

Steps to claim

1. Find your product's rule. Look up the HS heading in Part 1 of the First Schedule. Customs Declare summarises the rule type for each six-digit code it holds.
2. Test your materials against the rule. The rule is one of: change of tariff heading, a cap on the value of non-originating materials, a cap on their weight, or a specific process. Some products list alternatives.
3. Check the operations do not fall in the excluded list. Rule 7 says packaging, simple mixing, simple assembly, preservation operations, labelling, sorting, washing, peeling, simple cutting and slaughter do not on their own confer origin.
4. Apply the tolerance if you need it. Rule 6 allows a small share of non-originating materials that the list would otherwise forbid: up to 15% of the product's weight for HS Chapters 2 and 4 to 24, and 15% of the ex-works price for most other products. Textile chapters 50 to 63 use their own tolerances in Part 2 of the First Schedule. The tolerance can never push you past a maximum percentage the list sets.
5. Check the goods travel directly. Rule 16 says treatment applies to products transported directly from one partner state to another. Transhipment, packing or processing abroad that does not confer origin does not disqualify the goods.
6. Apply for the certificate of origin. The exporter or an authorised representative applies to the competent authority on the form in the Second Schedule with evidence of the processes carried out, documents on the origin of materials used, and any other document the authority requires (Rule 17). If the exporter is not the producer, a written producer declaration in the Third Schedule form is needed.
7. Or use approved exporter status. An exporter approved by the competent authority can make an origin declaration in the Fourth Schedule format, carrying an authorisation number (Rule 20).
8. Submit within six months and keep records for five years. A certificate or origin declaration is valid for six months from issue and must be submitted to importing customs in that time. Customs may accept late submission where the delay was due to exceptional circumstances (Rule 21). Keep the documents for at least five years (Rule 25).

Small consignments and verification

• A small package from a private person to a private person, up to USD 500 in value, or traveller's luggage up to USD 1,200, is admitted without proof of origin if not imported by way of trade (Rule 22).
• Importing customs may ask for further verification in exceptional circumstances, to be done within three months (Rule 24).
• Customs may not stop you taking delivery solely because it wants more evidence, but it may require security for duty that may be payable (Rule 24).

If a claim is false

A partner state that receives a false origin claim tells the exporting partner state, and may apply the provisions of the EAC Customs Management Act, 2004 (Rule 26). A wrong claim can lead to duty being charged and penalties, so keep your production and materials records complete.

Frequently asked questions

Sources

• EAC Customs Union (Rules of Origin) Rules, 2015
• East African Community

Last verified: 2026-09-29

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