The Uganda Revenue Authority (URA) has notified importers and members of the public that individuals whose goods were sold through customs auctions may be eligible to claim any remaining balance from the proceeds, provided they apply within the legally prescribed period.

In a public notice first published on March 11, 2026, the tax authority said the guidance is issued in accordance with provisions of the East African Community Customs Management Act (EACCMA), which governs the handling of goods stored in customs warehouses across East African Community partner states.

When Goods Are Declared Abandoned

Under Section 42 of the East African Community Customs Management Act (EACCMA), goods that are deposited in a customs warehouse and are not lawfully cleared within 30 days may be treated as abandoned after due notice.

Once declared abandoned, the goods may be disposed of through public auction.

URA explained that the proceeds from such sales are used to settle outstanding statutory obligations related to the goods.

How Auction Proceeds Are Used

According to the notice, the money obtained from the sale of auctioned goods is applied in a specific order to cover the following charges:

Payment of any outstanding duties

Expenses incurred during the removal and sale of the goods

Warehouse rent and related customs charges

Port charges

Freight and any oher related costs

If the proceeds from the sale exceed these total charges, the remaining balance becomes payable to the owner of the goods.

Importers Must Apply to Claim the Balance

URA emphasized that owners of auctioned goods who believe they are entitled to the remaining balance must submit a formal application to the Commissioner Customs.

The authority noted that such applications must be made within one year from the date of the sale.

Failure to apply within the prescribed time frame may result in the forfeiture of the balance in accordance with the law, the notice states.

Who Should Take Action

The advisory primarily concerns:

Importers whose goods were stored in customs warehouses

Clearing agents representing importers

Businesses whose consignments were disposed of through pubic auction or private treaty

URA encouraged all affected parties to review their records and submit applications where applicable.

Legal Framework

The process is governed by the provisions of the East African Community Customs Management Act, 2004, which outlines procedures for the management of goods that remain uncleared in customs facilities.

The law also provides the framework for how proceeds from the disposal of such goods are handled and how eligible owners can recover any remaining funds.

Official Notice

URA stated that applications for reimbursement must be submitted formally to the Commissioner Customs in accordance with the legal provisions of the Act.

The notice serves as a reminder to importers and concerned parties to take action within the stipulated deadline to avoid losing any funds that may be due to them.