All imports and exports require licenses. As a party to the Lome Convention, Uganda benefits from EU tariff preferences for its goods. Import duties are levied at 15%. Excise surcharges lie at 10%. Reductions were planned for 1999 to 2000.
Items that cannot be exported without permission from Uganda include scrap iron, wood charcoal, timber, coffee husks, fresh fish, and game trophies. Other restrictions exist when importing medications, firearms, live animals, endangered species, secondhand clothing, explosives, and plants; and when exporting minerals, fruit, and hides and skins. Prohibited imports include pornographic materials and used tires.