URA Moves to Forfeit Undeclared Cargo Under New Enforcement Rules

The Uganda Revenue Authority (URA) has announced tougher enforcement measures targeting excess, undeclared, and concealed goods discovered during physical cargo verification, in a move aimed at strengthening tax compliance and curbing revenue loss.

According to the public notice issued by URA Management, the authority says that despite progress in customs modernisation and taxpayer sensitisation, cases of under-declaration and concealment of goods continue to affect revenue collection. URA cited Section 210(c) of the East African Community Customs Management Act, 2004, which provides for the forfeiture of uncustomed goods.

“Excess or undeclared and concealed goods found during physical verification of cargo shall be forfeited in accordance with the law,” URA stated.

The tax body clarified that the new enforcement measure will officially take effect on July 1, 2026. Before implementation, URA has urged importers and clearing agents with consignments already found to contain excess or undeclared goods to immediately follow up with respective customs stations for lawful clearance. The authority also encouraged voluntary disclosure before physical verification takes place.

“Any importer or clearing agent with undeclared goods should voluntarily disclose before physical verification to avoid forfeiture,” the notice reads.

URA further warned that any excess, undeclared, or concealed goods that remain uncleared by June 30, 2026, will be liable to forfeiture. The authority says the move is intended to promote fair trade practices while ensuring all import and export transactions are accurately declared.

“URA remains committed to facilitating legitimate trade,” the statement added, while calling upon importers, exporters, and clearing agents to provide complete and correct customs information.