WT/TPR/S/129 Trade Policy Review 
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III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) OVERVIEW  
1. Since the genocide in 1994, Rwanda has undertak en various reforms to rebuild its economy.  
It has made significant progress in economic liberalization and the revision of its tax system by 
reducing the rates of customs duties and taxes and introducing VAT in 2001.  To make revenue 
collection more efficient, the Rwanda Re venue Authority was established in 1997. 
2. In order to boost the economy, reduce non-essentia l government expenditure and ensure full 
participation by the private sector in the economy, in 1996 Rwanda enacted the Law on Privatization 
and Public Investment, under which the Government may liquidate, lease or sell a public enterprise or 
institution by a presidential order or a law.  As a result, 37 enterprises were privatized between 1997 
and January 2004. 
3. Goods imported into Rwanda are subject to customs duties, VAT, consumption tax and/or 
advance corporation tax.  The tariff, which is  essentially escalating in structure, comprises only ad 
valorem  duties, the rates of which vary from zero to  30 per cent and averaged 18 per cent in 2003.  
The preferential tariff applies only to products or iginating in COMESA member countries.  For 
customs valuation Rwanda has used the tr ansaction value method since 1 January 2004. 
4. During the Uruguay Round, Rwanda completed the bi nding of all its tariff rates.  All other 
import duties and taxes were bound at zero.  Howeve r, since 2002 a surcharge of 25 per cent has been 
applied to sugar imports, and preship ment inspection costs and computer costs are paid by importers;  
moreover, for 241 tariff lines the rates of duty applied are higher than the bound rates. 
5. The last remaining export taxes were abolished in 1999.  Advantages are provided under the 
1998 Investment Code for enterprises operating in fr ee economic zones, but the zones have not as yet 
been set up.  The Rwanda Bureau of Standard s was established in 2002 and some 40 national 
standards have since been adopted.  In 1997,  the National Tender Board was created and new 
legislation is shortly to supersede the Decree of  25 February 1959 and the Royal Order promulgated 
by the King of Belgium on 26 June 1959 for the former colonies Rwanda–Urundi and the Belgian 
Congo. 
6. Competition issues are for the most part covered by the Law of 2001 on the Organization of 
Domestic Trade.  Under that law, the list of products  subject to price control is in the process of being 
revised.  The industrial property legislation is lik ewise undergoing revision;  a draft law has been 
prepared with technical assistance from WIPO to  replace the current laws on patents, industrial 
designs and trademarks, which date back to 25 February 1963, and the ministerial orders 
implementing them. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration and documentation 
7. All natural or legal persons wishing to import mu st be entered in the Trade Register for a fee 
of RF 60,000 and obtain a taxpayer's identificati on number from the Rwanda Revenue Authority. 
8. For customs clearance, Rwanda uses a si ngle document known as the COMESA customs 
declaration ("CD-COM"), or a simplified document known as 126 Bis if the value of the imports is 
less than RF 200,000 (approximately US$400).  It must be accompanied by other documents including the commercial invoice and bill of lading (air waybill for air freight). Rwanda WT/TPR/S/129 
 Page 27 
 
 
9. Other documents that may be required upon impor tation include the certificate of origin and 
proforma invoices (the latter are required by banks).1  In specific cases, certificates or approval from a 
competent authority may be required as well for the purpose of sanitary, phytosanitary or other controls (Section (ix)(b)). 
(ii) Customs clearance 
10. The Customs Department is part of the Rwanda Revenue Authority.
2  Efforts have been 
undertaken to computerize customs operations.  The Automated System for Customs Data 
(ASYCUDA v.2.7) was reintroduced at the airports of Gikondo and Kigali in 2000.3 
11. Goods worth less than RF 200,000 are cleared directly at the border, using document 126 Bis.  
Goods worth more than that amount are forwarde d to the customs warehouse for declaration and 
payment of duties and taxes.  All air freight ed goods are transferred to the warehouse. 
12. Goods are cleared following receipt of the Noti ce of Arrival and the "Laisser suivre" by the 
customs clearing agents.4  The importer is required to deposit the CD-COM and accompanying 
documents at Customs for the purposes of registeri ng the declaration and data entry by ASYCUDA.  
Customs then conducts a documentary and physical verification of the imported goods and collects 
the import duties and taxes.5  According to the authorities, the average time for completion of the 
formalities is two days.  Rwanda also applies simplif ied procedures:  fast-track clearance and on site 
clearance.  For homogeneous goods verifica tion is not systematic, but targeted. 
13. After payment of the duties and taxes by mean s of a cheque certified by a commercial bank, 
the original of the declaration is returned to the importer or customs declarant, who will then pay a fee 
amounting to 4 per cent of the value of the goods to Rwanda Bonded Warehouses (MAGERWA) for 
handling services.  Thereafter, the importer must  remove the goods from the warehouse within 
15 days, otherwise they are deemed to have been abandoned.6  Goods stored in the warehouse for 
three months without settlement of the duties and taxes are sold by auction. 
(iii) Customs valuation 
14. Since 1 January 2004, Rwanda has used the tr ansaction value method for customs valuation.  
In the event of doubt regarding the value declared  by the importer, goods are released subject to a 
surety equal to the customs duty on the declared value, plus 25 per cent.  Customs then conducts 
enquiries, which may last for up to three months.7  If no agreement as to the value is reached with the 
importer, the WTO Committee on Customs Valuation may be consulted.  Rwanda is requesting 
technical assistance in order to improve im plementation of the WTO Agreement on Customs 
Valuation. 
                                                      
1 The certificate of origin is ordinarily required in order for imports from COMESA member countries 
to benefit from the preferential treatment afforded by Rwanda. 
2 The Rwanda Revenue Authority is supervised by the Ministry of Finance. 
3 Rwanda plans to migrate to ASYCUDA++ in March 2004. 
4 The Notice of Arrival is a document issued by Rwanda Bonded Warehouses (MAGERWA) 
indicating that the goods have arrived.  The "Laisser suiv re" is a stamp issued by the transport company or the 
customs declarant confirming that the goods  have been transferred to a warehouse. 
5 Physical verification is carried out on goods not subject to preshipment inspection.  Verification of 
homogenous goods is not systematic and is carried out as determined by Customs Verification. 
6 Storage is free of charge for the 15 days. 
7 During the enquiry, Customs determines the valuation method that may be used. WT/TPR/S/129 Trade Policy Review 
Page 28 
 
 
15. Goods with an f.o.b. value of over US$3,000 in the case of pharmaceuticals, and US$5,000 in 
the case of other products, are subject to presh ipment inspection and a bank import declaration.8  
Since 7 June 2002 the inspection has been carried ou t by Interlink Testing Services International Ltd 
(ITS), which checks quality, quantity and price.  However, Customs is not bound to use the values 
established by ITS.9  The current contract with ITS ends in July 2004. 
16. Inspection fees amount to 0.84 per cent of the f.o.b. value in the case of non-petroleum 
products and 0.64 per cent in the case of petroleum pr oducts, with a (minimum) flat rate of US$175.  
They are borne by the importer. 
17. Customs disputes may be taken to the App eals Council composed of representatives of 
MINECOFIN, the private sector and the Rwanda Re venue Authority (RRA).  Disputes concerning 
value may be brought before the ORR (where th ere has been no preshipment inspection);  and 
disputes about classification, before the World Customs Organization (WCO). 
(iv) Customs duties and other duties and charges 
(a) Overview 
18. Goods imported into Rwanda ma y be subject to customs duties, value added tax (VAT), 
consumption tax, and advance corporate tax.  Sin ce December 2002, sugar imports have been subject 
to a 25 per cent surcharge as well (Sections (b) and (c) below).  An additiona l charge, equal to 4 per 
cent of the c.i.f. value of the goods concerned, is  levied on imports in order to cover the costs of 
storage at MAGERWA.10  Import taxes accounted for approxima tely 14 per cent of tax revenue in 
2001. 
19. As regards customs duties, Rwanda grants at l east MFN treatment to all its trading partners.  
At present it uses the 1996 version of the Harmoni zed Commodity Description and Coding System 
(HS).11  The 2003 tariff comprises 5,583 eight-digit lines of the HS.  Rwanda applies only ad valorem  
rates.12  It applies no seasonal tariffs. 
20. Over the last eight years Rwanda has made signi ficant progress in revising its tax system.  It 
has reduced some of its customs duty and tax rat es, introduced VAT and created the Rwanda Revenue 
Authority.  It plans to pursue the reform of its tax system, focusing on indirect taxes.  As part of the 
reform Rwanda plans to revise the law on consump tion tax and the customs legislation, improve the 
VAT system and review double-taxa tion agreements (Chapter II(6)).13 
                                                      
8 National Bank of Rwanda (NBR) 2003. 
9 Some products are exempt from preshipment inspec tion:  arms and munitions (parts and accessories 
imported by the Government for military or paramilitary use);  explosives and pyrotechnic articles;  commercial samples;  live animals, fruit, vegetables, eggs, fish or fresh, chilled or frozen meat;  newspapers and magazines;  
precious metals, precious and semi-precious stones;  works of art, collectors' pieces and antiques;  postal letters, 
packages and parcels;  portable goods;  goods imported by the United Nations, and diplomatic or consular 
missions;  and personal effects of expatriates employed by international companies. 
10 MAGERWA, a mixed capital company, was established in 1969 to manage public warehouses.  Its 
shareholders are:  the Government (6.25 per cent), Rwanda Development Bank (68.74 per cent), Bank of Kigali 
(6.25 per cent), Commercial Bank of Rwanda (6.25 per cent), SDV (6.25 per cent), AMIFIN Holding (6.25 per 
cent), and Rwanda Links (0.01 per cent). 
11 Migration to the 2002 version is scheduled for May 2004. 
12 Rates are not indicated for prohibited imports such as asbestos (HS 2524 0000) and articles of 
asbestos (tariff lines of HS Chapter 68). 
13 Rwanda Revenue Authority (2003). Rwanda WT/TPR/S/129 
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(b) Customs duties:  levels and structure 
Bound duties 
21. During the Uruguay Round, Rwanda completed th e binding of all its tariff lines, 658 (11.8 per 
cent of the total) of which had been bound before the Round (Table III.1).14  Rwanda's duties are 
bound only at ad valorem  rates ranging from zero to 100 per cent.  Duties on non-agricultural 
products were bound at rates ranging from zero to 100 per cent, and duties on agricultural products at 
rates ranging from zero to 80 per cent.  The simple average of the bound rates is 89 per cent (76.2 per 
cent in the case of agricultural products and 91.3 pe r cent for the others);  75.3 per cent of lines are 
bound at a maximum rate of 100 per cent, 12.9 per cent at a maximum of 80 per cent and only 
0.8 per cent (44 headings plus 7 subheadings) are bound at zero per cent.15 
Table III.1 
MFN tariff  structure in Rwanda, 2002-2003  
(Percentage) 
  Tariff 
 2002 2003 Bindings before 
Uruguay Rounda Bindings after 
Uruguay Round 
1.  Bound tariff lines (percentage of all tariff lines) 100.0 100.0 11.8 100.0 
2.  Duty-free tariff lines (percentage of all tariff lines) 4.9 4.9 0.9 0.8 
3.  Non- ad valorem  tariffs (percentage of all tariff lines)  0.0 0.0 0.0 0.0 
4.  Tariff quotas (percentage of all tariff lines) 0.0 0.0 0.0 0.0 
5.  Non- ad valorem  tariffs with no ad valorem  equivalent 
(percentage of all tariff lines) 0.0 0.0 0.0 0.0 
6.  Simple average bound rate 19.2 18.0 17.6 89.1 
 Agricultural products (HS01-24) 15.1 14.2 9.9 76.2 
 Non-agricultural products (HS25-97) 20.0 18.6 18.6 91.3 
 WTO agricultural productsb 14.4 13.2 11.6 74.8 
 WTO non-agricultural productsc 20.0 18.8 18.2 91.4 
7.  Domestic tariff "peaks" (p ercentage of all tariff lines)d 0.0 0.0 0.0 0.0 
8.  International tariff "peaks" (percentage of all tariff lines)e 40.9 39.3 71.9 97.3 
9.  Overall standard deviation of applied rates 9.8 10.6 8.4 24.0 
10.  Applied "nuisance" rates (percentage of all tariff lines)f 0.0 0.0 0.0 0.0 
 
a Indicators 1 to 5 are calculated on the basis of 5,583 tariff lin es in 2003.  The other indicators are based on the 658 lines bound 
before the Uruguay Round. 
b Annex 1 of the WTO Agreement on Agriculture. 
c Excluding petroleum products. 
d Domestic tariff "peaks" are tariffs exceeding three ti mes the simple average rate applied (indicator 6). 
e International tariff "peaks" ar e tariffs exceeding 15 per cent. 
f "Nuisance" rates are those greater than zero, but not exceeding 2 per cent. 
Source:  WTO Secretariat calculations, based on data supplied by the Rw andan authorities;  WTO, Cons olidated Tariff Schedule (CTS) 
database. 
 
22. The other duties and taxes have been bound at  zero, but Rwanda applies preshipment 
inspection fees, a computer fee of RF 500 on impor ts, and a surcharge on sugar imports.  Rwanda has 
no tariff quota commitments. 
                                                      
14 The prior commitments include Benelux Schedule II (Belgian Congo and Rwanda-Urundi section), 
the Torquay Protocol of 21 April 1951 and the Sixth Protocol of Supplementary Concessions of 23 May 1956. 
15 Tariffs on the following are bound at zero:  fish, dried, salted or in brine;  milk and cream, whether or 
not condensed;  butter and cheese;  wheat flour;  cereal grouts of maize;  malt;  organic dyestuffs;  and safety lamps. WT/TPR/S/129 Trade Policy Review 
Page 30 
 
 
MFN duties applied 
23. Four rates are applied to imports:  30 per cent to finished goods, 15 per cent to intermediate 
goods, 5 per cent to raw materials and zero per cent to capital goods.16  These are the four rates of the 
COMESA common external tariff.17  The simple average of applied MFN duties was 18 per cent in 
2003, as compared to 19.2 per cent in 2002.  Th e 0.59 per cent coefficient of variation shows 
moderate dispersion (from zero to 30 per cent).  The m odal rate (which is the most common) is 30 per 
cent and applies to some 40 per cent of the total number of lines.  Around 56 per cent of the lines have 
rates ranging from 5 to 15 per cent (Chart III.1). 
 
 
                                                      
16 The maximum tariff rate fell from 220 per cent in 1991 to 100 per cent at the end of 1991, 60 per 
cent in 1995, 40 per cent in 1997 and 25 per cent in 1998, and was then reduced to 30 per cent at the end of 
2002. 
17 A few differences in the categori zation of goods nonetheless remain.  They concern goods which are 
of "particular importance" to Rwanda's development:  certain machines for dry cleaning and ironing (import duty of 15 per cent);  industrial inputs, certain unloadin g, handling, building, grading, levelling, scraping, 
excavating, tamping, compacting, ex tracting or boring machinery and e quipment, tractors, certain motor 
vehicles, trailers and semi-trailers, certain washing, cl eaning and ironing machines, ce rtain sewing machines and 
machine tools (import duty of 5 per cent);  agricultural input s, pharmaceuticals, medical  furniture, printed 
books, brochures, leaflets and similar printed matter, ne wspapers, journals and periodicals, printed maps, certain 
furnishings, laboratory, hygienic or pharmaceutical glassware, certain tools and implements, certain agricultural, 
horticultural or forest machinery, and computers (import duty of zero per cent). (4,9) (22,0)(33,6)(39,5) 
0 500 1.000 1.500 2.000 2.500 3.000 
Duty free  5 15 30 0102030405060708090100
Note: The figures in brackets correspond  to the percentage of total lines.
Source : WTO Secretariat calculations, based on data provided by the Rwandan authorities.Chart III.1  
Breakdown of applied MFN duties, 2003
Number of tariff lines  Percentage
Number of lines (as percentage of total)
Cumulated percentage  Rwanda WT/TPR/S/129 
 Page 31 
 
 
24. The zero rate applies to 271 lines, comprising largely pharmaceuticals, nuclear reactors, 
boilers, machinery and mechanical appliances.  Th e maximum rate of 30 per cent applies to some 
40 per cent of the lines.18 
25. Non-agricultural products according to the WTO definition are the most protected, with an 
average rate of duty of 18.8 per cent, compared  with 13.2 per cent for agricultural products 
(Table AIII.1).  Average rates remain relatively lower in the agricultural sector (7 per cent) and 
mining (6 per cent) than in the manufacturing sect or (19 per cent) when using the International 
Standard Industrial Classification (ISIC, Revision 2).  Of all the sectors in the ISIC, the manufacturing sector has the highest proportion of maximum tariffs of 30 per cent (Chart III.2). 
26. Overall, there is clearly pronounced tariff escal ation, with average rates ranging from 8 per 
cent on products in the first stage of processing to 12.7 per cent on those in the second stage, and 
23.4 per cent on finished products.  The sole excepti ons are the paper and chemicals industries, where 
escalation is mixed, the average duty on non-processed products being higher than that on semi-processed products but lower than the average on finished products (Chart III.3). 
27. All in all, the rates of customs duties applied to 241 tariff lines are higher than the bound rates 
(Table AIII.2).  The lines in question comprise onl y products for which the duties were bound before 
the Uruguay Round, namely:  certain fishery products;  agricultural products (dairy products and products of the milling industries, certain thickene rs, fats, oils, sugars and sugar confectionary, 
artificial honey, fruit and certain other edible parts of  plants, various food preparations);  toothpaste;  
toilet articles;  plastering materials;  certain colour ing matter, paints and varn ishes;  certain carpets, 
floor coverings and wall coverings;  furniture;  cer tain clothing and textile products;  various products 
of glass, cast iron, iron or steel;  certain toys, funfair, table or parlour games and musical instruments;  certain lamps and lighting appliances;  refrigera tors;  certain air cond itioning machines and heat 
pumps;  tractors;  liquid or liquefied-gas fuels;  polycondensation products;  ce rtain metalized yarns;  
certain electric bulbs;  parts of primary cells and primary batteries;  certain transmission apparatus. 
                                                     
 
18 Goods such as:  preparations of cereals, flour, starch or milk;  pastry cooks' products;  preparations of 
vegetables, fruit, nuts or other parts of plants;  explosives;  pyrotechnic products;  matches;  pyrophoric alloys;  combustible materials;  photographic or cinematographic goods;  articles of leather;  saddlery and harness;  
travel goods;  handbags and similar containers;  articles of  animal gut;  manufactures of esparto or basketware;  
carpets and other textile floor coverings;  ceramic products ;  ships, boats and floating structures;  works of art, 
collectors' pieces and antiques. WT/TPR/S/129 Trade Policy Review 
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 0 5 10 15 20 25 30 35 
All products 
Food products, beverages and 
tobacco  
Textiles and clothing  
Wood and  articles of wood 
 
 Paper and paper products, 
printing and  publishing  
 Chemicals 
Non-metallic mineral 
products 
Basic metal industries  
 
 
 Metal products, machin ery and equipment 
 Other manufacturing industries  Chart  III.2  
MFN tariff escalation, 2003  
Percent  
Non applicable  Unprocessed 
products  Semi-processed 
productsFinished products 
Note: The groups of products are defined by two digits in the ISIC.
Source : WTO Secretariat calculations, based on data provided by the Rwandan authorities.
Agriculture 
Mining and quarrying  Rwanda WT/TPR/S/129 
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Chart III.3  
Breakdown of MFN duties by sector (ISIC definition)a, 2003  
 
(c) Other duties and taxes 
Value added tax (VAT) 
28. VAT was introduced in 2001.  It is applied, at th e zero rate or the standard 18 per cent rate, to 
locally produced or imported goods and services.  For im ports, it is levied on the c.i.f. value, plus any 
customs duties and entry taxes, including the MAGERWA charge.  For locally produced goods it is calculated on the transfer price. 
29. The zero rate applies to goods imported by dipl omatic missions accred ited in Rwanda;  goods 
delivered or services supplied under an agreement between the Government and donors or in the 
context of projects financed from foreign funds;  goods, services or imports covered by the technical 
assistance agreement, or projects which are exempt under Rwandan legislation.
19 
30. Certain goods and services are exempt from VAT:  all non-processed agricultural and 
livestock products;  agricultural inputs, material s and equipment;  generic drugs;  goods imported 
                                                      
19 Law No. 06/2001 of 20 January 2001 introducing VAT. 4.9 
5.3 
0.0 
0.022.0
16.4
92.4
81.8 33.6
35.4
5.9
17.339.5
42.9
1.7
0.9
0 500 1,000 1,500 2,000 2,500 
All products  
Manufactures  
Mining products  
Agricultural products  
Exempt 5 15 30Number of lines  
a Figures on labels indicate percentage of total lines.
Source : WTO Secretariat calculations, based on data supplied by the Rwandan authorities. WT/TPR/S/129 Trade Policy Review 
Page 34 
 
 
under certificates of investment;20  lighting gas (kerosene);  certain financial services, including 
insurance;  and certain transport services (mainly passenger or railway).21 
31. Goods or services suppliers with an annual turn over of at least RF 15 million or at least 
RF 3.75 million for the last quarter of the year of ac tivity must register for VAT.  The same applies to 
any taxpayer with a lower turnover but who opts fo r VAT.  Registration entitl es them to claim back 
the VAT paid on sales or to deduct from VAT the tax levied on purchases eligible for exemption or 
refund. 
Domestic consumption tax (excise duty) 
32. Domestic consumption tax is applied to certain  goods (both imported and locally produced) at 
the following rates:  70 per cent on brandy, wines, liquors and whisky;  60 per cent on cigarettes;  
57 per cent on beer;  39 per cent on lemonade and juices;  37 per cent on gasoline (other than for 
aircraft), fuel oil and lubricant;  15 per cent on vehicles of over 2,500cc;  10 per cent on vehicles 
exceeding 1,500cc, but not 2,500cc, on milk powder and mineral water;  and 5 per cent on vehicles 
not exceeding 1,500cc. 
33. On imports, the tax is applied on the same basi s as VAT;  and on local products, on the basis 
of the ex-factory price. 
Preshipment inspection fees 
34. Preshipment inspection fees of 0.84 per cent of f.o.b. value are levied on imports of non-
petroleum products, and of 0.64 per cent on imports of petroleum products.  The fee must amount to 
at least US$175 per inspection, and is borne by the importer. 
Special tax on sugar 
35. A 25 per cent special tax on sugar was introdu ced by Law No. 41/2002 of 31 December 2002.  
It applies only to imports and is based on the c.i.f. value. 
Other 
36. In addition, Rwanda charges a computer fee of around RF 500 and levies a 5 per cent advance 
on corporate tax, payable by operators with no tax clearance.  The advance is based on the c.i.f. value 
of the imports, plus customs duties, the 4 per cent MAGERWA charge, VAT and consumption tax. 
(d) Tariff preferences 
37. Rwanda joined the COMESA free-trade area on 1 January 2004.  Since then, it has applied a 
zero per cent preferential tariff to products or iginating in other COMESA member countries. 
                                                      
20 These goods are either exempt or subject to a flat  rate tax instead of import duties (Chapter II(6)). 
21 The following are likewise exempt:  water supply (for non-commercial purposes) and sewer services 
(other than pumped sewage disposal);  health services and medical services;  articles for blind and disabled 
persons;  certain deliveries to hospitals and health centr es;  deliveries or imports of medicines or equipment for 
the sick or for medical use or use as  protein by accredited persons;  certa in educational goods and services;  
books and official journals, cassettes or diskettes for use instead of books;  sale or lease of land, sale or transfer 
of a building or apartment, lease or transfer of right of occupancy of a dwelling in certain cases;  delivery of 
gold ingots to a bank;  funeral services;  and trade union dues. Rwanda WT/TPR/S/129 
 Page 35 
 
 
(v) Duty and tax concessions 
38. The customs legislation in force provides for:  permanent importation (release for 
consumption with or without payment of customs du ties) and permanent re-importation;  a suspensive 
procedure (temporary importation, transit and storag e);  and exportation and re -exportation, dealt with 
in Section 3(ii) below.22  All the above operations are covere d by the COMESA customs declaration 
(CD-COM). 
39. Goods exempt from duties under the permanent importation procedure include:  travellers' 
luggage (including new articles not exceeding a value of RF 10,000 or tobacco , cigars and cigarettes 
not exceeding one kilogram);  items entering under a removal;  goods covered by diplomatic, consular 
or similar immunity;  commercial samples "of neg ligible value";  products and articles for religious 
purposes;  crews' provisions;  products and artic les for blind and physically disabled persons;  
educational, scientific or cultural objects;  gifts to the State or its organizations, to medical and 
paramedical establishments, teaching institutions an d certain philanthropic organizations;  equipment 
for the repair of transport category aircraft;  archives  of private persons or companies;  coffins, urns 
and funeral requisites;  gifts to be distributed or made available to the population.  The permanent re-
importation of products that have not benefited from the temporary export procedure is free subject to 
the conditions set by the Ministry of Finance;  the re-importation of products that have benefited from 
temporary exportation is subject to  payment of import duties and taxes on the value added outside 
Rwanda, although the legislation does not specify the stage of processing from which taxation applies.
23 
40. Under the customs legislation the Ministry of  Finance may allow the temporary importation, 
with suspension of duties and taxes, of goods for re-exportation after use or processing in Rwanda;  
and of fuel and lubricants, to be loaded before departure from Rwanda, for use by aircraft flying for 
international airlines.  The Investment Code has introduced drawback for all duties and taxes levied 
on raw materials imported for the manufacture of  products destined for export (Chapter II(6)).24 
41. Temporary importation for a period of less than six months is exempt from duties and taxes in 
the case of motor vehicles, trucks, vans, trailers and buses or public works equipment.  Beyond that 
period the goods are subject to import duties and taxes payable upon exportation and amounting to one-eighth of the duties and taxes due per period of six full months spent in the country.  After four 
years, the importer must submit an import declaration and pay the requisite import duties and taxes. 
42. Under the transit procedure goods may be impor ted and exported without payment of customs 
duties, consumption tax or export tax, but unless the Mi nistry of Finance grants a waiver a surety must 
be provided.  It is equal to the customs duties th at would be payable on permanent imports of the 
goods, plus a lump sum equal to 25 per cent of th e duties (and not less than RF 1,000) to cover 
possible fines.
25  An additional surety may be required fo r prohibited goods and for imports subject to 
restrictions or inspection measures. 
43. Goods stored in public warehouses are subject to  handling and storage charges.  The Customs 
Administration's handling charge is RF 20 per 100 kilograms gross weight, indivisible.  Import 
                                                      
22 Law of 17 July 1968 on the Customs System and Ministerial Order No. 08.09/FIN 4 of 27 July 1968 
implementing the Law on Customs Operations. 
23 Temporary exportation may be authorized by the Ministry of Finance. 
24 Drawback is not really used in practice, as impor ters prefer temporary impo rtation.  But where export 
was not anticipated at the time of importing inputs or goods to be processed in Rwanda, on occasion small 
producers apply for refund of import duties and taxes only upon exportation. 
25 If the customs duties payable on the imports are zero, the surety will be only RF 1,000. WT/TPR/S/129 Trade Policy Review 
Page 36 
 
 
storage charges per 100 kilograms gross weight, indivisible and per month, are:  indoors, RF 900 for 
the first and second months and RF 2,250 for the third month;  outdoors, RF 450 for the first and second months and RF 1,500 for the third.  For exports the charges are RF 150, and RF 500 if storage exceeds two months.  The legislation also provid es for private and "ad hoc" bonded warehousing. 
(vi) Rules of origin 
44. Rwanda has no non-preferential rules of origin , but a draft customs code provides for the 
adoption of such rules.
26  The only rules of origin are those of COMESA, applied for preferential 
purposes (Chapter II(5)(ii)(b)). 
(vii) Import prohibitions, quantitative restrictions and licensing 
45. According to Law No. 22/1989 (of 23 December 1989) on the Organization of Foreign Trade, 
as amended by Law No. 34/91 of 5 August 1991, the importation of any product which may cause a 
breach of the peace or endanger the health of the population is prohibited, unless the competent 
authority grants a waiver.  Such prohibitions ar e for the most part governed by international 
agreements of which Rwanda is a signatory.  Th e customs tariff expressly prohibits importation only 
in the case of asbestos and products containing it. 
46. In the interests of health, the importation of medicines (for humans or animals), disinfectants, 
insecticides, rat poison, fungicides, herbicides and other toxic chemicals is subject to the Health 
Ministry's approval of the pro forma invoice.  Imports  of certain products, such as explosives or arms, 
require the prior consent of the competent authorities.27 
47. According to the authorities, Rwanda app lies no quantitative restrictions on imports.  
(viii) Anti-dumping, countervailing and safeguard measures 
48. Rwanda has no legislation on anti-dumping,  countervailing or safeguard measures. 
(ix) Standards and other technical specifications 
(a) Standards, testing and certification 
49. Until recently, Rwanda had done very little in th e area of standardization.  Not until 1999 was 
a focal point established with a view to creating the Rwanda Bureau of Standards (RBS).  Established 
in 2002, the RBS has sole authority for defining nati onal standards.  It is responsible for promoting 
and coordinating all activities involved in standard ization and quality and metrology control and for 
enforcing standards in Rwanda.28  The RBS assists the Government in planning, formulating and 
implementing standards policy.  It is also in charge  of disseminating information, dispensing training, 
and establishing a quality control system for imports  and exports, manufacturi ng premises, and release 
                                                      
26 The draft states that goods wholly obtained in a pa rticular country shall be considered as originating 
in that country.  Where more than one country was invo lved in the manufacture of a good, the latter is deemed 
to originate in the country in which it underwent the last  substantial and economically justified tran sformation or 
processing.  The transformation must have resulted in the production of a new good or have constituted an 
important stage in its manufacture. 
27 Dun & Bradstreet (2001). 
28 Law No. 03/2002 of 19 January 2002 establishing the Rwanda Bureau of Standards. Rwanda WT/TPR/S/129 
 Page 37 
 
 
for consumption and marketing.  It is also to  develop a national system for certification and 
accreditation.29  It is a corresponding member of ISO. 
50. The RBS is still in the initial phase of operation:   it is in the process of acquiring the requisite 
equipment and qualified staff.  A quality control laboratory, which w ill be accountable to the RBS, is 
being set up.  A number of laboratories currently suffer from a lack of technical resources and are 
unsuited to some of the testing that needs to be carried out.  Rwanda therefore continues to use the 
services of other countries for testing, since those of local laboratories are fairly limited and are used first and foremost for domestic needs. 
51. The RBS draws up a general work programme on a yearly basis to develop national (optional 
or mandatory) standards.
30  Industrial standardization committees are set up, composed of the various 
interested parties.31  They in turn may appoint expert t echnical committees or working groups to 
address one or another aspect.  The preparatory wo rk for standard formulation is normally the 
responsibility of the RBS.  The preliminary draft of a standard is submitted for consideration by the 
relevant technical committee.  If adopted, it is s ubmitted to public enquiry for three months.  After 
consideration of all the observations sent in respons e, a final draft is prepared and, once adopted by 
the industrial committee, submitted for approval by the RBS Governing Board.32  Standards are 
published in the RBS bulletin, and will be published in scientific j ournals or RBS catalogues.  
Standards are mandatory if so ordered by the minist ry responsible for industry;  they are published in 
the Official Gazette of Rwanda. 
52. Rwanda currently has 40 or so national sta ndards (mandatory and optional), which cover 
food, health and the environment.33  It is in the process of developing standards on the quality 
management system (QMS) and the environmental ma nagement system (EMS).  ISO 9001 is used by 
some enterprises, such as BRALIRWA. 
53. In standardization matters the RBS cooperates with the Kenya Bureau of Standards, the 
Uganda National Bureau of Standards and the South A frican Bureau of Standards.  Rwanda has not as 
yet signed any mutual recognition agreements.  It  is a member of the African Regional Standards 
Office (ARSO).  It has accepted the WTO Code of Good Practic e for the Preparation, Adoption and 
Application of Standards. 
                                                      
29 A law on certification is in preparation. 
30 The work programme is based on requests, opinions and suggestions submitted by ministries and 
public departments, manufacturers and large commercial ente rprises, consumers, laborat ories, research institutes 
and universities, regional standardization bodies and any other interested parties. 
31 At present, the RBS has an industrial committee on agriculture and foodstuffs.  Others are planned, 
such as a quality and environment management committee, and committees to be responsible for the 
standardization of pharmaceuticals and cosmetics. 
32 If the standard is identical to an international standard, the procedure is shortened:  the preliminary 
draft is sent directly for consideration by the indus trial standardization committee then forwarded to the 
Governing Board for approval and publication.  Three na tional standards have been adopted on the basis of the 
Codex Alimentarius:  CODEX STAN 1-1985, Rev.2-1999 (General Standard for the Labelling of Pre-packaged Foods);  CODEX STAN 107-1981 (General Standard for the Labelling of Food Additives);  and CODEX STAN 
146-1985 (General Standard for the Labelling of and Clai ms for Pre-packaged Foods for Special Dietary Uses). 
33 Some standards dating back to before independence (as far back as 1915 in some cases) have become 
obsolete.  The ministries responsible for agricultu re, health and trade are currently revising them. WT/TPR/S/129 Trade Policy Review 
Page 38 
 
 
(b) Sanitary, phytosanitary and environmental measures 
54. The legislation on stockbreeding and veterinary medi cine is old.  It consists of some 60 texts 
dating from 1915 to 1975.  A CEPGL agreement on animal health applies to member countries.34 
55. The legislation in force requires the importation, exportation and transit of pets to be covered 
by a certificate of origin and health issued by a vete rinary officer of the animals' country of origin.  
The competent Rwandan authority determines the entr y and exit posts to be open, either permanently 
or temporarily, for the importation, exportation and tr ansit of pets.  It regulates all matters pertaining 
to the post-arrival requirements for pets, and the equipment and proper running of veterinary entry 
posts and adjacent quarantine stations where these exist. 
56. Imports of meat or foodstuffs of animal origin  from a country affected by rinderpest, foot-
and-mouth disease, contagious pleuropneumonia or swine fever, are prohibited unless the competent veterinary authority grants a waiv er.  Importation remains contingent  on the production of a certificate 
of origin and health issued by the official veteri nary service of the exporting country stating that the 
products are from regions where no occurrence of th e disease has been recorded for at least 60 days. 
57. According to a study by the Inter-African Ph ytosanitary Council (IAPSC) of the African 
Union, no quarantine or veterinary posts are curren tly in operation at borders.  There are a few check 
points on major highways to inspect the "Permit for the Movement of Livestock and Animal 
Products".  At present, only live animals and foodstu ffs of animal origin arriving in the capital are 
monitored by the veterinary service.
35 
58. Rwanda has no specific laws or regulations to govern the pr otection of plants and plant 
products.36  The International Plant Protection Convention is Rwanda's instrument of reference for the 
protection of plants against diseases.  Rwanda is also a member of the In ter-African Phytosanitary 
Council (IAPSC), whose role is to promote the establishment of harmonized African phytosanitary 
regulations and to coordi nate plant protection procedures in Afri ca.  The IAPSC has identified various 
plants and parts of plants;  these are subject to specific entry conditions.37 
59. Under a presidential order, plant products ar e subject to inspection and the delivery of a 
phytosanitary certificate, with a view to detecting agents that are injurious to plants and crops, or 
diseases that endanger plants and crops.38  Every product of plant origin that enters Rwanda must be 
covered by a certificate of origin issued by the co mpetent authority.  For plants leaving Rwanda, the 
Ministry of Agriculture, Livestock and Forestry issues the certificate of origin.  Phytosanitary 
                                                      
34 There is also a Decree of 29 June 1910 on the Manufacture and Marketing of Foodstuffs and its 
implementing text, an Ordinance of 17 October 1911 on the Packaging, Preparation and Manufacture of 
Foodstuffs.  Both texts are now obsolete. 
35 Inter-African Phytosanitary Council of the African Union (2003). 
36 A preliminary draft of a law to protect plants and plant products from diseases and pests and to 
regulate the use of pesticides has been prepared and sent to the Government for consideration.  It provides for 
phytosanitary surveillance in Rwanda;  sets forth the obligations and responsibilities arising from the activities 
of the economic agents involved in the production and marketing of rootstocks;  establishes phytosanitary inspection at borders;  lists the measures that may be taken to control the phytosanitary quality of imported 
plants and plant products;  addresses pesticide problems;  sets up an authorization and type-approval procedure;  
lists prohibitions;  deals with issues concerning actions by the public authority and the powers of compliance officials;  and establishes penalties for breach of  the law (ranging from fines to imprisonment). 
37 The IAPSC operates under the Phytosanitary Convention for Africa. 
38 Presidential Order No. 252/11 of 13 November 1975 on the phytosanitary inspection of plants and 
plant products for import and export, and findings concerning quality and damage. Rwanda WT/TPR/S/129 
 Page 39 
 
 
inspection may be either general, covering all batches, or partial, based on a representative sample of 
batches.39 
60. According to an IAPSC study, the regulations are difficult to apply at present owing to a lack 
of equipment and human resources.  The plant protection laboratory, destroyed during the 1994 
genocide, has not as yet been rehabilitated;  an d the Plant Protection Division of the Ministry 
responsible for agriculture has no equipment fo r analysis and therefore bases certification on 
morphological observations and customers' declara tions.  In an emergency it can turn to the 
laboratories of the Seeds Department or the Rwanda Bureau of Standards. 
61. Type approval of pesticides is not regulated.  Pending the enactment of a new law, the Plant 
Protection Division draws up a list of authorized products taking into account their toxicity, the 
Rotterdam Convention and the Stockholm Convention, EU directives, opinions of users, importers 
and distributors and a World Bank mission memorandum .  The list is updated every two years.  The 
recognized importers of pesticides are at present th e Ministry in charge of agriculture, Agrotech, 
Africhem, the Coffee Board (OCIR-Café) and the Tea Board (OCIR–Thé), agricultural projects and 
private sector representatives who sit on the National Tender Board (NTB).40 
62. In the context of environmental protection, Rwanda has ratified a nu mber of conventions, 
including the Framework Convention on Climate Cha nge and the Kyoto Protocol;  the Convention to 
Combat Desertification;  the Convention on Biodive rsity and the Cartagena Protocol on Biosafety;  
the Vienna Convention for the Protection of th e Ozone Layer and the Montreal Protocol on 
Substances that Deplete the Ozone Layer;  the Stockholm Convention on Persistent Organic 
Pollutants;  the Rotterdam Convention on the Pr ior Informed Consent Procedure;  the Basel 
Convention on the Transboundary Movements of Ha zardous Wastes and their Di sposal;  the Ramsar 
Convention on Wetlands;  and the Convention on Inte rnational Trade in Endangered Species of Wild 
Fauna and Flora (CITES). 
63. The production and marketing of any product or toxic substance that affects the environment 
are prohibited.  A study currently under way prov ides for a plastic waste management mechanism. 
(c) Marking, labelling and packaging 
64. The labelling of prepackaged foods is govern ed by Rwandan Standard RS-CODEX STAN 
146-1985 (Section (a) above), which was adopted recently.41  Labels must as a rule give the name of 
the product, the ingredients, the net weight, the name and address of the manufacturer, packer, distributor, importer, exporter or vendor, lot identif ication, date marking and storage instructions and 
instructions for use.  All the mandatory informati on must be in one of the three official languages 
(French, English or Kinyarwanda);  the same applie s to instructions for the use of pharmaceuticals.  
For generic medicines, one set of instructions per lot is accepted. 
65. Goods and containers must be labelled and mark ed clearly to facilitate identification of the 
articles indicated on the accompanying documents/forms.  In accordance with practice, parcels must 
indicate the addressee and port of entry, and must be numbered (unless their contents are easily 
identifiable without numbers).
42 
                                                      
39 Inter-African Phytosanitary Council of the African Union (2003). 
40 Inter-African Phytosanitary Council of the African Union (2003). 
41 It is based on international standard CODEX ST AN 1-1985, Rev.2-1999 (General Standard for the 
Labelling of Pre-Packaged Foods). 
42 Dun & Bradstreet (2001). WT/TPR/S/129 Trade Policy Review 
Page 40 
 
 
(x) Government procurement43 
66. Government procurement in Rwa nda is still governed by the D ecree of 25 February 1959 and 
the Royal Order promulgated by the King of Be lgium on 26 June 1959 for the former colonies of 
Rwanda-Urundi and the Belgian Congo.  These text s were applied until the National Tender Board 
(NTB) was established (1997) to oversee implem entation of the legislation on government 
procurement and to organize and manage the procurement process in a transparent manner in the interests of combating corruption.
44  A draft law on government procurement is in the process of 
enactment. 
67. Generally speaking, the 1959 legislation applies to  contracts for works, supplies and transport.  
Contracts are ordinarily awarded by public adj udication involving open competitive bidding and 
advertising rules.  Contracts worth not more than RF 500,000 in all or the execution of which can be 
entrusted only to artists, entrepreneurs or suppliers  able to provide specific technical, financial and 
professional guarantees, may be awarded by restricted adjudication. 
68. Negotiated adjudication is used inter alia  for contracts not exceeding RF 250,000;  contracts 
for additional supplies or works that cannot be aw arded separately or wh ich involve expenditure 
amounting to not more than 20 per cent of the main contract;  contracts which must be kept secret;  
contracts for the supply of an item of which there is only one, or the execution of artistic works;  
contracts concerning items the sale of which is in th e hands of a single firm or is reserved to holders 
of patents of invention, patents of improvement or patents of impor tation;  contracts for which there 
have been no bids or for which the bids were unaccep table;  contracts which, for reasons of urgency, 
need to be awarded before the date set for adjudica tion;  contracts for the purpose of testing or study;  
or contracts for which the state of the market precludes the normal play of competition. 
69. In terms of pricing, contracts may be fixed-pr ice (performed for an all-inclusive price), unit 
price (only unit prices are fixed) or mi xed (a combination of the other two). 
70. The new draft law introduces a number of innova tions and changes.  It expressly covers 
procurement of services;  introduces a preference fo r local suppliers and entrepreneurs and for small 
enterprises;45  introduces planning and decentralization of government procurement;  includes rules to 
prevent corruption and conflicts of interest;  requi res regular auditing of procurement operations;  and 
allows decisions concerning the award of contracts to  be challenged before the contracting authority 
and the Standing Committee for Admi nistrative Appeals, the latter's decisions being open to review.46  
Under the draft law, the contracting authority may grant a margin of preference to bids proposing 
certain local products provided that the margin is clearly indicated in the tender documents.  A margin 
of preference of up to 15 per cent on prices may likewise be granted to Rwandan entrepreneurs.  The draft law also addresses the development or inform ation technology and the use of such technology 
for online procurement operations (over the Internet). 
71. The draft law provides for various methods of awarding contracts:  open bidding, with or 
without prequalification (bidding in two stages), r estricted bidding, requests for price quotation, single 
                                                     
 
43 This section is based largely on information from the NTB, available online at:  
http://www.ntb.gov.rw/. 
44 Prime Minister's Order No. 91-03 of 31 December 2002 amending Prime Minister's Order No. 13/02 
of 29 July 1993 on the Establishment and Organization of the National Tender Board. 
45 The preference for small enterprises consists in re serving certain contracts ex clusively for them.  The 
type and maximum value of these contracts is determined by the NTB. 
46 For the time being applications for review must be lodged with the Executive Secretary, but in the 
future will be addressed to the Governing Body. Rwanda WT/TPR/S/129 
 Page 41 
 
 
tendering (goods, works and services are purchased from a single source) and force account.  
Contracts with United Nations agencies have their own procedures.  Notices of invitations to tender 
must be published in national news papers and widely circulated specialist magazines, announced on 
the radio or posted on appropriate Internet sites.  Tender documents must be in English and/or French, 
as appropriate.  All bid opening is done in public .  The evaluation procedure usually takes place 
within 15 days of the closing date for submission of the tender documents. 
72. Under the draft law, on approval of the Ministry in charge of finance the NTB will issue 
standard submission documents and lay down procurement procedures and guidelines.  It is required 
to consult partners in the public and private se ctors for the purpose.  An internal government 
procurement committee will be set up in each departme nt and will be responsible for the planning of 
supplies, the preparation of tender documents, the opening and evaluation of tenders, the award of 
contracts for procurement not exceeding a specified amount (to be set), and to make recommendations 
to the NTB for the award of contracts worth more  than the specified amount.  The contracting 
authority may not initiate actual supply operati ons before obtaining clearance from the Finance 
Ministry stating that the budgetary appropriation to fi nance the contract is still available.  Offers must 
be submitted in one of the three official languages (English, French, Kinyarwanda).  For contracts not 
exceeding RF 10 million or any other amount set by the NTB, the contracting authority will be required to announce the award publicly inter alia on billboards and Internet sites and in newspapers 
within seven days of the decision. 
73. Rwanda is at present in a period of transition in  which some provisions of the old legislation 
are applied concurrently with provisions of the draft law.  Since it was no longer possible to apply the 
1959 legislation as it stood, the NTB is having to ca rry out procurement operations and at the same 
time draw up guidelines on procurement to make  good the shortcomings in the legislation. 
74. Rwanda has neither a central office for government purchases nor a single awarding 
authority.  Ministries and provinces may conclude contracts of up to RF 3 million without having to go through the NTB.
47  They must nonetheless comply with official procurement procedures and 
submit monthly reports thereon to the NTB.  District s are authorized to conclude contracts of up to 
RF 500,000 without applying to the NTB. 
75. Applications for budgetary provision, together with the tender documents  or a letter stating 
the purpose of the provision, are sent to the Executive Secretary of the NTB.  It is up to the procuring 
entity to apply for clearance from the budgetary authority certifying the availability of funds. 
76. The methods of procurement in use during the transition period are open and restricted 
bidding.  Invitations to tender are disseminated in  the national and international media, including 
Radio Rwanda, Imvaho, New Times, The East Africa n, Nuances, Jeune Afrique, International Herald, 
UN Development Business, and NTB brochures and public notice boards.48  In restricted bidding, the 
shortlist of candidates invited to tender is published.  The NTB, the procuring entity and, where 
appropriate, the fund provider set the deadlines for th e submission and opening of bids and draw up 
the shortlist in restricted bidding procedures. 
77. The tender documents are obtained from the NTB upon payment of a non-refundable fee into 
the Treasury Account ( compte de l'Ordonnateur Trésorier ) at the National Bank of Rwanda.  
Following publication of the invitation to tender, pros pective bidders have at least 90 days in which to 
prepare their bids in the case of international tenders, and at least 21 days in the case of national 
                                                      
47 Under the new law, the ceiling will be raised to RF 50 million. 
48 Additional information about past, current or future contracts is likewise available to the public on 
request. WT/TPR/S/129 Trade Policy Review 
Page 42 
 
 
tenders.  During that time they are free to appr oach the procuring entity or the NTB for any 
information they need to prepare their proposals.  Bidders may modify their offers by an additional 
provision to be submitted at any time before the date of closure. 
78. Bid opening takes place in the presence of the bidders' representatives.  The proposals are 
evaluated by an evaluation committee comprising representatives of the NTB and the procuring 
entity, and in accordance with the procedures and criteria laid down in the tender documents.  The 
contract is awarded to the bidder who submits th e most economically advantageous proposal that 
meets the established criteria, and who is deemed capable of executing the contract.49  Unsuccessful 
bidders are informed by the NTB and recover their bid securities.  Failure by the successful bidder to 
meet the requirements of the contract constitu tes grounds for annulment of the award;  the 
procurement unit may then award the contract to the bidder ranked second or call for new bids. 
79. Any unsuccessful suppliers or entrepreneurs de eming themselves adversely affected by the 
award may ask the NTB Secretariat to account for the rejection of their bids.  If they are not satisfied by the reply, they may appeal in writing to the Chairman of the Governing Board, unless performance 
of the contract has already begun.  Appeals must be lodged within 10 days of the date on which the 
complainant became, or ought to have become, aw are of the circumstances that prompted the 
appeal.
50 
80. In 2002, procurement contracts amounted to RF 22.1 billion:  RF 7.2 billion for works, 
RF 3.2 billion for services, and RF 11.6 million for supplies (Table III.2). 
Table III.2 
Value of government procurement, 1998-2002 
(RF billion) 
 1998 1999 2000 2001 2002 
Works 12.6 5.3 5.1 10.5 7.2 
Services 0.4 1.3 2.2 2.5 3.2 
Supplies 7.0 8.0 5.4 5.5 11.6 
Total 20.1 14.6 12.7 18.4 22.1 
 
Source:   Data supplied by the Rwandan authorities. 
 
81. Rwanda is neither a party nor an observer to the plurilateral Agreement on Government 
Procurement and has not, for the time being,  expressed an intention of acceding to it. 
(xi) Local content requirements 
82. The Investment Code establishes no local cont ent requirements.  However, it does provide, 
without specifying any minimum, that in consider ing applications for registration from enterprises 
wishing to operate in a free economic zone (ZEF), the RIPA must carry out an appraisal of their 
capacity to contribute to certain objectives, including the utilization of locally produced materials.  
The enterprises are required to indicate in their appli cations to register their plans for use of these 
products. 
                                                      
49 The procurement unit none theless reserves the right to accept or  reject any bid, and to annul the 
bidding process at any time prior to the award of contract and reject all bids. 
50 Appeals against a decision of the NTB are lodged with the Ministry responsible for finance, which 
appoints an ad hoc committee to cons ider the appeal and decide within 15 days at the most whether it is 
founded. Rwanda WT/TPR/S/129 
 Page 43 
 
 
83. The draft law on government procurement allows th e contracting authority to accord a margin 
of preference to offers proposing certain local products (Section 2(x)). 
(xii) Other measures 
84. The African Trade Insuran ce Agency (ATI) covers inter alia political risks related to imports.  
The duration of this facility is five years (plus one year for preshipment transactions).  Premiums 
range from 0.4 per cent to 2.5 per cent per annum of the sum insured, and a minimum premium of 
US$500 is charged for import transactions (Section 3(vii)(c)). 
85. Law No. 15 of 28 January 2001 on the Orga nization of Domestic Trade provides for 
implementation of a plan for reserves of petroleum products in the interests of energy security and the 
regulation of fuel prices, and a plan for the storage of strategic foodstuffs.51 
86. Rwanda has never applied trade sanctions othe r than those adopted by the United Nations 
Security Council or by regional bodies of which it is a member. 
87. According to the authorities, Rwanda has neve r engaged in countertrade or concluded any 
agreements with foreign countries intended to affect the quantity or value of its imports. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and documentation 
88. Exporters are required to register in the Trad e Register for a fee of RF 60,000.  The only 
documents required for exports are a bank export  declaration (DBE) and transport documents.  
Customs also issues certificates of origin (EUR1, EUR2 and AGOA) if necessary, on presentation of a declaration from the producer;  certificates for tea and coffee are issued by OCIR-Thé and OCIR-Café 
respectively and the others, by the Ministry in charge of trade. 
(ii) Export taxes 
89. According to the authorities, the last expor t taxes (on coffee) were abolished in 1999. 
(iii) Prohibitions, restrictions and export licensing 
90. According to the authorities, other than restri ctions under internationa l agreements of which 
Rwanda is a signatory, there are no restrictions on exports.  A DBE, issued by a commercial bank, is 
nonetheless required for exports for the purpose of statistics. 
(iv) Voluntary export restraints 
91. According to the authorities, there are no products for which Rwanda has concluded 
agreements to apply volu ntary export restraints. 
(v) Free export zones 
92. The Investment Code allows advantages to enterprises operating in a free economic zone 
(ZEF).
52  At present, however, the law on the establishment and operation of free zones is still under 
consideration by the RIPA.53  Consequently, no such zones exist as yet. 
                                                      
51 The reserves of petroleum products have already been established. WT/TPR/S/129 Trade Policy Review 
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93. Besides the incentives established in the Investment Code, investors operating in ZEFs should 
pay only 10 per cent of corporate tax for the 10 year s following the entry into force of Law No. 14/98.  
They should also be exempt from duties and taxes on machinery, equipment and other inputs to production;  all other taxes normally levied on en terprises;  and withholding taxes and taxes on 
dividends.  Other advantages afforded to them include a one-stop service provided by the RIPA;  
flexibility in the grant of work permits;  and ex emption from duties and sales tax on locally produced 
goods and services purchased as inputs to their production processes. 
94. To be eligible for these benefits, the enterp rises must contribute to the achievement of 
objectives such as:  the creation of "quality" jobs;  attracting modern technology and new investments;  
transfer of technology and skills;  diversification of exports;  utilization of locally produced raw 
materials;  and full integration into the economy.  Enterprises in ZEFs are required to export at least 
80 per cent of their production;  or to be engaged in the export of services.  The same benefits are 
granted to enterprises manufacturing under bond that export 100 per cent of their output.  Certificates 
of registration must be issued to investors within 10 working days. 
(vi) Export assistance, promotion and financing 
95. According to the authorities, Rwanda does not subsidize its exports.  The main instruments 
for export promotion are the incentives set out in th e Investment Code (Chapter II(6)) and the customs 
schemes established for the purpose in the customs le gislation (Section 2(v)).  The VAT rate applied 
to exports is zero, which means that they are elig ible for refund of the duties and taxes on the inputs 
used to produce them. 
96. So far, Rwanda has not set up any arrangements for export promotion or introduced any 
specific measures for export financing. 
97. The African Trade Insurance Ag ency (ATI), established in 2001 and in operation since early 
2002,
54 offers insurance facilities of up to five year s against political risks related to commercial 
transactions.55  The target markets include foreign companies and member countries exporting goods 
or services to member countries or foreign banks and financial institutions  financing exports to 
member countries.  The ATI also o ffers credit insurance, which can pr ovide cover of the risk of non-
payment on domestic and export markets up to a maximum of 90 per cent.56  State-controlled, State-
owned and parastatal companies are likewise eligib le for cover, but sovereign entities are excluded. 
                                                                                                                                                                     
52 The Investment Code is issued by Law No. 14/98 of 18 December 1998 establishing the Rwanda 
Investment Promotion Agency (RIPA). 
53 Its promulgation is scheduled for 2004. 
54 The founding members of the ATI, which has its headquarters in Nairobi, are Burundi, Kenya, 
Malawi, Rwanda, Tanzania, Uganda and Zambia.  Me mbership is open to all African countries. 
55 The political risks covered include:  war or civil disturbance in the acquiring or transit country;  
embargo or any other sanction imposed by the United Nations Security Council or any other measure having an 
equivalent effect;  any action or inaction of a government preventing the conversion of local currency into hard 
currency or the transfer of hard currency out of the country;  imposition of exchange control;  inability to 
purchase foreign currency with the local currency of the purchaser's country and/or any transit country;  
expropriation;  seizure of goods, prevention of sale or prevention of export for reasons other than ensuring 
public health, safety, welfare and protection of the en vironment;  government interfe rence with entities owning 
insured obligations;  cancellation of import or export licences;  import and export restrictions;  discriminatory 
imposition or increase of import or export taxes;  interference (including by government) with the carriage of 
goods;  and risk of diversion.  Natural disasters are not covered. 
56 The ATI is associated with Gerling NCM, th e second largest credit insurer in the world. Rwanda WT/TPR/S/129 
 Page 45 
 
 
98. Eligible transactions must ordinarily involve  cross-border movement of goods and services 
and be related to productive activities in the member country.57  More specifically, the transactions 
include:  the sale of goods and services on credit terms;  letter of credit confirmation;  leasing;  working capital credit for companies;  import and export of capital goods, goods to stock for sale or 
goods for processing;  and loans by foreign or local lenders. 
99. The maximum amount of the transactions to be insured varies from country to country.  
Coverage may be 100 per cent of the amount of the tr ansaction.  The duration of the exports facility is 
one year (though a longer period may be agreed).  Premiums range from 0.4 to 2.5 per cent per annum 
of the maximum sum insured, with a minimum of US$250 for export-related transactions. 
(4) M
EASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
100. The main incentives are those set forth in the Investment Code (Chapter II(6)).  Facilities are 
afforded to operators wishing to invest in th e production, processing, conservation, marketing, 
distribution and export of agricultural, livestock and fisheries products.  They consist of credit lines 
under the World Bank's Rural Sector Support Project.58  In the context of the project, up to 40 per cent 
of the loan contracted (subject to a ceiling to US $100,000) is refundable from the Rural Investment 
Facility, a fund financed by the World Bank and managed by the NBR. 
101. A project to promote small and micro-enterpri ses in the rural sector (PPPMER) has recently 
been set up.  One of its key components will be a loan facility known as a " fonds de crédit " (credit 
fund), financed by the International Fund for Ag ricultural Development (IFAD) and managed jointly 
by the latter and the Union People's Banks of Rwanda (UBPR). 
102. The Fonds spécial de garantie (FSG), or special guarantee fund, established in 1978 to 
support rural projects in general, is in the process of being closed down. 
(ii) Competition policy and price control 
(a) Competition policy 
103. Rwanda has no specific legislation governing comp etition.  At present, the subject is covered 
by Law No. 15 of 28 January 2001 on the Orga nization of Domestic Trade, which establishes 
liberalization and prohibits dishonest  dealings, express or tacit agreements that aim to impair the free 
movement of goods and services, obstruct the lowering of prices, or encourage artificial price increases in markets or in the event of competiti on.  It also prohibits the conclusion of secret 
agreements on the formation of uniform prices that are not the outcome of the normal interaction of 
supply and demand, and any other unlawful practic es to establish monopoly markets.  The law does 
not ban monopolies. 
104. The Government intends to frame laws and regulations on competition, but the country 
currently lacks the necess ary technical competence.  A regional competition policy is being developed 
within COMESA (Chapter II(5)(ii)(b)). 
                                                     
 
57 Goods must originate in a member country (regional content rules may be applied). 
58 The credit can likewise be granted for reafforestation and the processi ng and export of timber, or for 
the production and distribution of agricultural inputs and veterinary products. WT/TPR/S/129 Trade Policy Review 
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105. Anti-competitive practices have occurred most recently in the spectacles (1999) and 
petroleum products (2001) sectors.  In the first in stance, the enterprise concerned used the name of 
another and was sanctioned by closure.  In the sec ond, under threat of sanctions a secret agreement 
between petroleum enterprises was abandoned. 
(b) Price regulation and control 
106. Law No. 15/2001 requires prices of goods and services to be determined by market forces 
unless there is market failure,59 for example in the form of m onopolies organized for the purpose of 
speculation on increasing prices for sensitive products;  professional monopolies on the production and distribution of certain products;  and de f acto monopolies on consumer goods and services.  The 
list of sensitive goods and services for which prices may be fixed is established by ministerial order.  
Article 5 of the Law establishes consultation (on ma rketing and prices) between the Government and 
operators in the sector concerned for the purpose of price-fixing.  Consultation consists of meetings 
between economic operators using th e marketing channels of the pr oduct in question and government 
representatives.  The price agreed on must accommoda te both the normal interests of traders and the 
concerns of consumers. 
107. According to the authorities, at present, where pr ices are fixed the reason is market failure.  A 
draft order, once adopted, will confirm price cont rol for goods and services such as:  petroleum 
products, medicines, sugar, rice, cement, medical c onsultations, water, electri city, public transport and 
postal services.  It will also fix maximum pric es and should be adopted in the course of 2004. 
108. For petroleum products (gasoline, diesel fuel, kero sene, jet fuel), profit margins are currently 
fixed at RF 14 per litre for wholesalers and RF 11 per litre for retailers.  For electricity, the Order of 
7 January 1988 establishes a basic rate of RF 8.5 per kWh. 
(iii) State enterprises and privatization 
109. The State continues to play a major role in  economic activity.  There are currently some 
41 public companies, nine of which have joint capital, the remainder being wholly owned by the 
State.
60  The companies operate in the following sectors:  industry (including agri-food), mines, 
hotels, financial services, telecommunicati ons and transport and storage services. 
110. Significant progress has been made, however, since the adoption on 11 March 1996 of Law 
No. 2 on Privatization and Public Investment.  Th e Law allows the Government, subject to approval 
by the Council of Ministers, to liquidate, lease or se ll a public company or institution, wholly or in 
part.  A decision of the General Meeting of sharehol ders is required to liquidate a company set up 
under commercial law.  The Law was enacted with a view to stimulating the economy and reducing 
non-essential State expenditure following the genocide in 1994, and the financial support provided by 
the State to public companies in difficulty.  Sale, leas e or restructuring must be the subject of a call for 
tenders.61  The Law contains a transparency clause requi ring the Government to inform the public of 
the procedure adopted for privatization and to report on progress. 
                                                      
59 Law No. 15/2001 of 28 January 2001 amending and supplementing Law No. 35/91 of 5 August 1991 
on the Organization of Domestic Trade. 
60 State companies are governed by Decree-La w No. 39/75 (7 November 1975) on Public 
Establishments. 
61 In the case of strategic and large-scale public serv ices and companies requiring heavy investment and 
specific know-how, privatization is carri ed out by restricted bidding.  In the case of strategic mixed companies Rwanda WT/TPR/S/129 
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111. At the beginning of 2004 a handbook on privatization was put into use.62  It provides that the 
successful bidder must pay at least 50 per cent of the sales price upon signing the contract and make the last payment by the end of the twelfth month at the latest.  Payment by instalment must be covered by a guarantee from a bank or other financial in stitution;  property titles will not be handed over until 
the price has been paid in full.  The total price will ordinarily be paid when the sales contract is 
executed.  Applications for tax exemption must be addressed to the RIPA. 
112. To facilitate privatization the State undertak es where necessary to take charge of debts 
accumulated by companies put up for privatization.  It  reserves the right to take back the sold property 
if the acquiring company fails to comply with the plan submitted. 
113. Presidential Order No. 08/14 of 3 May 1996 established the National Privatization 
Commission to be responsible for implementing the privatization programme, with the assistance of 
the Privatization Technical Committee and the Privati zation Secretariat, which went into operation in 
1997.  Other laws supplement the above Orde r, including the 1996 Law on Finance and the 
Investment Code, and the laws that arose fro m the exchange rate reforms of 1996 and 1997. 
114. The privatization process began in 1997, the programme providing initially for the sale of 
72 companies and institutions.
63  Between 1997 and January 2004, 37 companies were privatized:  
17 in the agri-food sector, two in industry, two in mining, one in the petroleum sector and 15 in the services sector (four of which are hotels and tourist accommodation establishments).
64  In addition, 
the State has sold its share in the equity of five mixed compan ies and has leased one agri-food 
company and one hotel.  Total revenue from privat ization for this period amounts to RF 4.8 billion 
(not including revenue from leasing).65  The proceeds of privatization have gone towards 
restructuring, payment of the privatized companies' debts and the experts' and consultants' fees, State 
investment in companies and other privatization activ ities.  Table AIII.3 gives details of privatizations 
both completed and under way. 
115. The Government is in the process of speeding up the privatization process by selling, in 2004, 
two tea factories (Mulindi and Pfunda, the first to be privatized in the sector), selling its (majority) 
participation in Rwandatel, and handing over the management of Electrogaz to the private sector 
under a five-year concession contract, signed in Se ptember 2003, with a view to reducing production 
costs. 
116. According to the authorities, no companies in Rwanda have a monopoly on imports or 
exports. 
                                                                                                                                                                     
(energy, telecommunications, banks, agriculture), the Council of Ministers establishes the strategy for 
distributing shares and stock.  A percentage of the shares of mixed companies may be reserved for Rwandans. 
62 The handbook of procedures was published in the Official Gazette  in October 2003. 
63 Some State companies and establishments, namely  the National Post Office and the Rwanda Cement 
Company (CIMERWA), are not on the list of companies put up for privatization. 
64 Subsidiaries of companies have been counted singly. 
65 In 1999 two companies were leased out:  Kigembe Fisheries, for 25 years at US$20,000 per annum;  
and SODEPARAL (Rubirizi pastures), for 20 years at a total cost of RF 25 million.  However, the State has taken back the Kigembe Fisheries since th e leasing company wished to withdraw. WT/TPR/S/129 Trade Policy Review 
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(iv) Protection of intellectual property rights 
(a) Overview 
117. Rwanda has been a member of the World Intellectual Property Organization (WIPO) since 
1984.  It is a party to the Paris Convention for the Protection of Industrial Property and the Berne 
Convention for the Protection of Literary and Artistic Works. 
118. The industrial property legislation is old and obsolete.  It comprises the laws adopted on 
25 February 1963 on patents, industria l designs and trademarks, and the ministerial orders issued on 
18 May 1967 to implement them:  numbers 5/10/67, 4/10/67 and 3/10/67, respectively.  In order to align Rwanda's legislation with in ternational standards, a draft law has been prepared with technical 
assistance from WIPO and should be adopted in 2004 .  Copyright is governed by Law No. 27/1983 of 
15 November 1983. 
119. Intellectual property issues are the domain of the ministries in charge of industry (industrial 
property) and culture (copyright). 
(b) Industrial property rights 
120. The Law of 25 February 1963 on Patents distingu ishes between patents of invention, patents 
of importation and patents of improvement.  It protects against counterfeiting such "discoveries" as 
are likely to be used as industrial or commercial objects, and grants the owner exclusive rights for 
their use.  Invention patents have a non-renewable term of 20 years, the term of import patents is 
limited by the term of the corresponding foreign patent (but may not exceed 20 years), and an 
improvement patent expires with the principal pate nt.  Patents are issued without prior examination 
and for a fee of US$150.
66  A patent not used in Rwanda as an industrial or commercial object within 
two years of its taking effect abroad may be cancelle d at the request of any interested party.  Under 
the Law, complaints of impairment of owner's rights are heard by the courts. 
121. The Law of 25 February 1963 on Industrial Designs grants exclusive right of use to the 
owner.  The right is granted on request for a peri od of one or three years (renewable up to 10 years), 
or a non-renewable period of 10 years, for a fee of US$15, 30 or 60 respectively.  Transfer inter vivos  
or by succession is subject to a charge of US$9. 
122. The Law of 25 February 1963 on Trademarks gran ts to the owner for a charge of US$30 sole 
use of a registered trademark;  transfer inter vivos  or by succession is subject to a charge of US$15.67  
Transfer may be only to an establishment to which the trademark will be of use to distinguish its 
industrial or commercial objects.  Only the first person to make recognized use of the trademark may 
carry out registration.  The Law im poses a fine of up to US$150 (without prejudice to more stringent 
penalties under the Penal Code) for counterfeiting, th e fraudulent use of trademarks or the marketing 
of counterfeit trademark goods.  Table III.3 shows the evolution of trademark and patent registrations 
since 1993. 
                                                      
66 The Law of 1963 set all amounts in Belgian francs:   the authorities have converted them into US$ at 
the rate of 1,000 Belgian francs to US$30. 
67 The Law defines as a trademark any sign that serv es to distinguish an industrial product or a 
commercial object;  the name of a person and the name of a commercial or indust rial firm may serve as a 
trademark. Rwanda WT/TPR/S/129 
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Table III.3 
Registration of trademarks and patents, 1993-2003 
Year of registration Trademarks Patents - Importation Patents - Invention 
1993 147 0 0 
1994 43 1 3 
1995 144 0 1 
1996 119 3 1 
1997 194 1 4 
1998 147 1 2 
1999 103 5 4 
2000 92 6 1 
2001 171 5 7 
2002 152 1 1 
2003 153 4 0 
Total 1,465 27 24 
 
Source:  Data supplied by the Rwandan authorities. 
 
123. A law of 24 February 1950 on unfair competiti on, now obsolete according to the authorities, 
provided for the courts to sanction any act contrary to honest practice, including in the area of intellectual property, defined the content and est ablished fines ranging from US$3 to US$60.  The law 
required the court's decision to be displayed outsi de the offender's establishments or published in 
newspapers.  Recurrent offences were punishable by  a prison term of from seven days to two months. 
124. The draft law on industrial property now in the process of enactment will make significant 
changes to the existing legislation.  It extends the scope of protection and lays down administrative 
procedures on filing, examination and issuance of intellectual property titles.
68  I t  a l s o  s e t s  o u t  t h e  
formal and substantive requirements to be met when a pplying to register an invention, a utility model 
or any distinctive sign for the purpose of protection.  Applications must be filed in one of the 
following three languages:  French, English or Kiny arwanda.  Foreign applicants are required to be 
represented by a firm of industrial property agents authorized to practice in Rwanda. 
125. The draft law authorizes parallel importation.  It sets three requirements for the patentability 
of an invention:  novelty, involvement of an inve ntive activity and industrial application.  There are 
formal requirements to be met by patent applicatio ns, but the patent is issued without any prior 
substantive examination.  The courts may later annu l it if the invention does not meet the substantive 
requirements. 
126. According to the draft law, the patent right belongs to the inventor, except for an invention 
made in the performance of a work contract, in which case the right belongs to the employer.69  The 
patent confers on the owner the exclusive right to exploit the invention in Rwanda for a period of 
20 years.  Compulsory licences may be granted for fa ilure to exploit or inad equate exploitation, and 
automatic licences are issued if the public interest so  requires or if a judicial or administrative body 
has found the manner of exploiting the invention to be anti-competitive.  Any abuse of an industrial 
property title (counterfeiting, acts of unfair compe tition in the area of intellectual property) is 
                                                      
68 The new law grants protection for inventions, utility models, industrial designs, trademarks, 
collective marks, trade names, geographical indica tions and layout-designs of integrated circuits. 
69 The employee is entitled to fair remuneration where the economic value of the invention is much 
greater than anticipated.  WT/TPR/S/129 Trade Policy Review 
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sanctioned by the courts.70  According to the draft law, orders are to be issued for the cessation of the 
unlawful act, the seizure, confiscation and destruc tion of the offending object and the payment of 
damages;  the penalties to be imposed are a fine ranging from US$50 to US$500,000 and/or a prison term of up to two years.  The draft law also allows  disputes concerning the application of the law to be 
taken to the Court of First Instance. 
127. Certificates of protection, for a term of 10 years, will also be granted for utility models 
provided that they are new and are capable of indust rial application.  Non-voluntary licences will be 
authorized in the event of non-exploitation or insufficient exploitation. 
128. It will be possible to register an industria l design if it has worldwide novelty.  Rights to 
industrial designs will belong to their creators.  Registration will confer on the owners exclusive 
exploitation rights for a term of five years, which may be renewed twice.  As in the case of patents, 
there will be no prior examination of  substantive requirements (novelty). 
129. The draft law establishes protection for tradem arks, collective marks and trade names under 
six substantive requirements.
71  Contrary to the case of other intellectual property titles, in this case 
substantive and formal examinations will be requi red.  Registration of a mark will confer on the 
owner the exclusive right of use for a period of 10 years, renewable indefinitely. 
130. The draft law also regulates the use of trade names, defines unfair business practices 
(including the disclosure of confidential informa tion) and sets forth the available civil remedies. 
131. Geographical indications will be protected if a qua lity, reputation or other characteristic of the 
product can be attached to its geographical origin.  A substantive examination will be required for 
registration.  Only producers carrying on their activities (in connection with the stated products) in the 
region indicated in the register will be entitled to  use the registered geographical indication for 
commercial purposes. 
132. Protection will likewise be granted to layout-d esigns provided that they are original.  The 
right of protection will belong to the creator.  Re gistration of a layout-design confers on the owner the 
exclusive right of use for commercial purposes for a term of 10 years.  The draft law allows the 
practice of "reverse engineering":  a new original  layout-design created on the basis of an evaluation 
and analysis of a protected design, may be expl oited without the consent of the latter's owner. 
(c) Copyright and related rights 
133. Among other literary, artistic and scientific works Law No. 27/1983 of 15 November 1983 
protects written works, lectures, addresses and speeches, sermons;  dramatic, dramatic-musical and 
musical works;  choreographic works and pantom imes;  cinematographic, radio and audiovisual 
works;  drawings, paintings, architectural works, sculptures, engravings, lithographs and tapestries;  
photographic works;  works of applied art;  illust rations, maps, plans, sketches and other three-
dimensional works relating to geography, history, to pography and architecture;  works of folklore and 
derivative works.  Protection is conferred on the au thors (author and co-authors where appropriate) for 
their lifetime and 50 years after the death of the last survivor. 
134. In addition to economic rights, the Law conf ers on authors perpetual, inalienable and 
imprescriptible moral rights, the right to claim author ship of their works and in general to oppose any 
                                                      
70 The Court of First Instance will hear disputes concer ning the application of the relevant legislation.  
Its decisions may be subject to review in accordance with Rwandan legislation on the jurisdiction of courts. 
71 Article 56 of the draft law. Rwanda WT/TPR/S/129 
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distortion, mutilation or other modification of th eir works and any dissemination or reproduction 
without their consent.  With regard to related ri ghts, the Law guarantees protection for 25 years in the 
case of performances, phonograms and radio broadcasts.  The third and fourth parts of the Law deal 
with translation and reproduction licen ces and the conditions for granting them. 
135. According to Article 82, works of which Rwanda is not the country of origin enjoy protection 
under the Law by virtue of Rwanda's obligations un der the international conventions to which it is a 
signatory.72 
136. Infringements of copyright are punishable by a fine of up to RF 20,000 and/or a term of 
imprisonment of two months to one year.  Unauthori zed exploitation of a work of folklore or a work 
that has passed into the public domain is punishable by a fine of up to RF 40,000.  Infringing works 
are confiscated. 
(d) New varieties of plants 
137. Rwanda has no domestic legislation on the protection of new varieties of plants. 
                                                      
72 The following are deemed to be  works of which Rwanda is the country of origin:  works first 
published in Rwanda;  works created by authors of Rwandan nationality;  works the authors of which have their 
usual place of residence or who stay in Rwanda;  cinematographic works the producers of which have their 
headquarters or usual place of residence in Rwan da;  and architectural works erected in Rwanda.