AGOA 101 Uganda. How to export duty-free from Uganda to the U.S. under the African Growth and Opportunity Act (AGOA)

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1 AGOA 101 Uganda How to export duty-free from Uganda to the U.S. under the African Growth and Opportunity Act (AGOA)

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3 hat is AGOA? The African Growth and Opportunity Act (AGOA) is a United States Trade Act, enacted on 18 May 2000 as Public Law 106 of the 200th Congress. AGOA has since been renewed to The legislation significantly enhances market access to the U.S. for qualifying sub Saharan African (SSA) countries. AGOA builds on existing U.S. trade programs by expanding the (duty free) benefits previously available only under the country s Generalized System of Preferences (GSP) program. Duty free access to the U.S. market under the combined AGOA/GSP program stands at approximately 7,000 product tariff lines, including the roughly 1,800 tariff lines that were added (to the GSP pool) by the AGOA legislation. Notably, these newly added "AGOA products" include items such as apparel and footwear, wine, certain motor vehicle components, a variety of agricultural products, chemicals, steel, and many others. Why this guide The USAID East Africa Trade and Investment Hub is supporting East African businesses to take advantage of AGOA. This guide outlines the step by step process that Ugandan businesses should take to export to the U.S. duty free through AGOA.

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6 ntroduction AGOA provides incentives for African countries to become more globally competitive by making economic and commercial reforms. The main incentive is the opportunity to export goods, from a list of nearly 7,000 qualifying products, to the U.S. without paying import duties. Exporting can be a challenging process, but it can also be profitable for the individual or company that manages to do it successfully. Exporters must follow two sets of procedures, 1.) The Ugandan laws and regulations that govern the export process, and 2.) The laws and regulations that govern the destination country s imports, in this case, the U.S. Regulations vary according to the product being exported, and exporters must conduct research to ensure that their product meets the necessary requirements for export as stipulated under AGOA product eligibility. This toolkit assumes that the exporter or potential exporter has already conducted the necessary market research, and is ready to export. Therefore, this toolkit only highlights the process of exporting goods from Uganda to the U.S. under AGOA. re-requisite: Business Registration irst and foremost, the exporting entity must be registered. It is a statutory requirement that every usiness operating in Uganda must be registered and/or fully incorporated. This registration is mportant for various businesses and export related transactions, and demonstrates credibility and egality of the entity. The business registration process in Uganda is managed by the Uganda egistration Services Bureau (URSB). he process is as follows:. Make an application for reservation of a name. pon payment of the required fee, the suggested name is subjected to a search in the Business egistry Database. Once the name passes the similarity, defensive, offensive, desirability test then it s reserved. Reservation is valid for 30 days.. Apply for the business registration by filling in the required documents.. Submit all the documents with receipts of payment of necessary fees. nformation on assessment or payment registration of the required fee is done at the Business egistry, found at the URSB offices; or, the client may use the self assessment option on the Uganda evenue Authority (URA) web portal. In most cases, this payment for registration is done at the bank. resent the documents for registration with the receipt, after which you can now obtain a certificate of ncorporation/registration within working hours. f your business is registered, and your shipment is ready, carry on to step 1. 1

7 Step 1: Prepare Invoice n invoice is the bill for the products from the seller to the buyer. It is required for most imports into he United States. The buyer needs the invoice to prove ownership and arrange payment. It may also e used for transactions such as goods not intended for further sale, returned products and goods ntended only for temporary import among other purposes. t must contain the following: Complete name and address of the buyer or importer, seller or manufacturer and the shipper; Detailed description of the products giving the number of pieces (quantities), and the Harmonized System (HS) codes of the goods; Total value per item; The Country of Origin, detailing the reason for export; and A statement certifying that the invoice is true, and a signature. In addition to the invoice, below is a highlight of some of the common government required forms of documentation: Bill of Lading: This is a contract between the owner of the products and the carrier. They are of two types namely; 1.) a straight bill of lading, which is non negotiable, and 2.) the negotiable/shipper s order bill of lading, which can be bought, sold, or traded while goods are in transit and is used for letter of credit transactions. The customer usually needs a copy as proof of ownership to take possession of the goods. Export Packing List: An export packing list specifies the material in each individual package, and shows the indi;vidual net, legal, tare and gross weights in U.S. and metric values. The packing list is normally attached to the outside of the package in a clearly marked waterproof envelope. It is a useful document for customs officials who use it to check consignments at inspection points. 2

8 ample commercial invoice: 3

9 Step 2: Obtain Certificate of Origin The Certificate of Origin (CoO) is a document indicating the country of origin of products being imported. It is usually issued by exporting countries, official authorities or by other agencies designated by the governments where the products originate from. It is used to ensure that products originating in certain countries get the preferential treatment that they are entitled to. It includes information such as contact information for the importer, exporter and producer; the basis for which preferential treatment is claimed; and a description of the imported merchandise. Importers are required to have the certificate in their possession at the time of the claim and to provide it to Customs and Border Protection (CBP) officers upon request. In Uganda, all Preferential Certificates of Origin are currently issued by the Customs Department of the Uganda Revenue Authority (URA). This took effect from 01 July 2016, and the procedure is as follow: 1. First time exporters will be required to fill in an application/registration form; 2. Present the duly filled out form to URA for assessment; 3. Once the product has been cleared, you will receive a certificate of origin to fill out. This is done at no cost; 4. Present the filled out certificate to any of the URA offices for endorsement. Step 3: Declare AGOA Duty-Free Status This form gives a declaration from the owner of imported products stating that he/she agrees to pay additional or increased duties, therefore releasing the importer of record from paying such duties. The form must be filled within 90 days from the date of entry. 4

10 Sample Certificate of Origin: 5

11 Sample AGOA declaration form: Step 4: Obtain AGOA Visa NOTE: ONLY FOR TEXTILES AND APPAREL EXPORTS This is a visa arrangement that establishes documentary procedures for each shipment of AGOA eligible products from a designated beneficiary sub Saharan African country to the U.S. Normally, the AGOA visa stamp is issued by official authorities designated by the governments where the products are originating from and is fixed on the commercial invoice. Its main purpose is to avoid transshipment of products from sub Saharan African exporters. The Uganda Revenue Authority (URA) is required to verify that the products intended for export actually originates from Uganda. Guidelines for AGOA visa application and processing in Uganda are as highlighted below: 1. A firm visits or writes to the URA expressing interest in exporting under the AGOA; 2. The URA representatives are then required to verify that the products intended for export do originate from Uganda. To do this, URA representatives conduct firm visits. 3. On confirmation of originality of the products, the exporter is included in the list of exporters and becomes eligible for an AGOA visa stamp. 4. The exporter is then required to submit three documents (with four copies each) as part of the process to apply for the AGOA visa. The documents include; a. An AGOA visa certificate application form; 6

12 b. An invoice with details of the exporter, the importer, the product quantities and values; and c. A packaging list indicating the specifics of the products to be exported. 5. If the documents are accurately filled, an AGOA visa stamp is issued to the exporter within a period of at most three days. Normally it is issued on the same day (24 hours). The exporter then ships the products with the certificate and declares it to U.S Customs as duty free under the AGOA. Note: The AGOA visa application process is free. An AGOA visa is valid for six months. An AGOA visa is issued for each consignment/invoice. If an exporter is shipping two different consignments using one invoice, the Ministry of Trade will issue one AGOA visa. If an exporter is shipping two different consignments using two different invoices, the Ministry of Trade will issue two AGOA Visas If an order or invoice changes, the exporter must apply for a new AGOA visa. Step 5: Export Logistics ending products from one country to another involves many parties. Generally, finished products are elivered to the U.S. buyer s destination. In order to deliver to a U.S. buyer s warehouse, or to comply ith certain shipping requirements, large exporters typically have logistics specialists to coordinate nd track shipment. In most cases, exporters rely on international freight forwarders and agencies to erform these services. Some companies utilize the services of shippers associations. Other ompanies use express delivery or mail services. It is also possible for exporters to arrange their own hipping. In Uganda, most exporters do not carry out the logistics processes on their own; quite often they engage the services of international freight forwarders to perform this services for them. It is also important to note that export logistics may involve knowing the buyer s requirements, including specifications, quality levels, price, place and time of delivery, packaging, labeling, documentation and insurance requirements as part of a commercial transaction. Conformity to Standards Additionally, the exporter must also undertake Pre Export Verification of Conformity to Standards (PVoC). PVoC is a conformity assessment program applied to products at the respective exporting countries, to ensure their compliance with the applicable technical regulations and standards approved by the importing country. For some products a Certificate of Conformity (CoC) must be issued. CoC is a written document by the manufacturer or importer that certifies certain products of general use, complies with all the applicable consumer product safety rules or similar rules, bans, standards, or regulations under any law enforced by the Commission for that product. It is the responsibility of the of exporters to ensure that their products or goods meet the regulations and quality requirements of the importing country, just as it is the responsibility of importers to ensure that their suppliers are conversant with import quality requirements specified by the importing country. 7

13 Step 6: Declaration to Customs at U.S. Port of Entry If you are exporting goods to the U.S for sale or other commercial purposes, you must declare them to a Custom and Border Protection (CBP) officer. On arrival at the port of entry, you must complete the CBP Declaration Form 6059B. This form provides basic information about who you are and what you are taking into the United States. Refer back to step 3 for explanations and a sample AGOA Declaration Form. Useful resources agoa/product eligibility.html

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16 bout the USAID East Africa Trade and nvestment Hub The USAID East Africa Trade and Investment Hub works to boost trade and investment with and within East Africa. The goal of the Hub is to deepen regional integration, increase the competitiveness of select regional agriculture value chains, promote two way trade with the U.S. under the African Growth and Opportunity Act (AGOA) and facilitate investment and technology that drives trade growth intraregionally and to global markets. Our main focus is on the East African Community countries Burundi, Kenya, Rwanda, Tanzania and Uganda. We also provide AGOA related support in Ethiopia, Madagascar and Mauritius. The USAID East Africa Trade and Investment Hub is a proud component of two U.S. presidential initiatives, Trade Africa and Feed the Future. Contact: The East Africa Trade and Investment Hub Goodman Tower, Westlands. P.O. Box Nairobi, Kenya. T: +254 (0) E: info@eatradehub.org Disclaimer: The author s views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development or the United States Government.

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