Are donations or gifts liable to duty?
Duty is payable on donations or gifts at the rates applicable under the EAC Common External Tariff, unless such goods do not attract duty in the first place. However, some gifts and donations to charitable organizations for their official use or for free distribution to poor and needy persons, or for use in medical treatment, educational, religious or rehabilitation work or other Government approved projects, may be granted duty remission on application in writing to the Commissioner of Customs Services.
