Rwanda
Law establishing the Levy on Imported Goods for Financing African Union Activities
Law 19 of 2017
- Published in Official Gazette 20 bis on 15 May 2017
- Assented to on 28 April 2017
- Commenced on 15 May 2017
- [This is the version of this document from 15 May 2017.]
Chapter One
General provisions
Article One – Purpose of this Law
This Law establishes a levy on imported goods for financing African Union activities.Article 2 – Scope of this Law
This Law applies to all imported goods. It does not apply to goods exempted under relevant laws.Article 3 – Definitions of terms
For purposes of this Law, the following terms have the following meanings:1°levy: fees paid on imported goods intended for financing African Union activities;2°goods: tangible or intangible property excluding money and monetary instruments.Chapter II
Levy on imported goods, its collection and management
Article 4 – Rate and base of the levy on imported goods
All imported goods are subject to a levy of zero point two per cent (0.2%), to be levied on the customs value of imported goods.Article 5 – Levy collection
The levy on imported goods is collected at the customs point in accordance with the customs legislation.Article 6 – Levy management
The levy collected on imported goods is deposited into an account intended for that purpose, opened with the National Bank of Rwanda.Chapter III
Final provisions
Article 7 – Drafting, consideration and adoption of this Law
This Law was drafted in English, considered and adopted in Kinyarwanda.Article 8 – Repealing provision
All prior provisions contrary to this Law are repealed.Article 9 – Commencement
This Law comes into force on the date of its publication in the Official Gazette of the Republic of Rwanda.History of this document
15 May 2017 this version
Commenced
28 April 2017
Assented to