ANNEX 3 
RWANDA  EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-269 
 
 
 CONTENTS 
Page 
I. ECONOMIC ENVIRONMENT A3-273 
 (1) M AJOR FEATURES OF THE ECONOMY  A3-273 
 (2) R ECENT ECONOMIC DEVELOPMENTS  A3-275 
 (3) T RADE PERFORMANCE  A3-277 
 (4) I NVESTMENT PERFORMANCE  A3-281 
 (5) O UTLOOK  A3-282 
II. TRADE AND INVESTMENT REGIMES A3-283 
 (1) G ENERAL FRAMEWORK  A3-283 
 (2) T RADE POLICY OBJECTIVES  A3-284 
 (3) T RADE AGREEMENTS  A3-286 
  (i) World Trade Organization A3-286   (ii) Regional and bilateral trade agreements A3-286 
 (4) I
NVESTMENT REGIME   A3-287 
III. TRADE POLICIES AND PRACTICES BY MEASURE A3-291 
 (1) I NTRODUCTION  A3-291 
 (2) M EASURES DIRECTLY AFFECTING IMPORTS  A3-291 
  (i) Registration, customs procedures, and valuation  A3-291 
  (ii) Tariffs A3-292 
  (iii) Other taxes, duties and charges A3-294   (iv) Import prohibitions, restrictions, and licensing A3-296 
  (v) Contingency trade remedies A3-296 
  (vi) Standards and technical requirements A3-297   (vii) Sanitary and phytosanitary measures (SPS) A3-300 
  (viii) Marking, labelling and packaging A3-301 
 (3) M
EASURES DIRECTLY AFFECTING EXPORTS  A3-301 
  (i) Procedures A3-301 
  (ii) Export taxes and charges A3-301 
  (iii) Export prohibitions, re strictions, and licensing A3-302 
  (iv) Export subsidies and incentives A3-302 
  (v) Export finance, insurance and guarantees A3-303 
  (vi) Export promotion and marketing assistance A3-303 
 (4) M EASURES AFFECTING PRODUCTION AND TRADE  A3-303 
  (i) Incentives A3-303 
  (ii) Government procurement A3-304   (iii) Local-content requirements A3-309 
  (iv) State trading enterprises, state ownership, and privatization A3-309 
  (v) Competition policy and price controls A3-309 
  (vi) Intellectual property rights A3-312 WT/TPR/S/271/RWA Trade Policy Review 
Page A3-270 
  
 Page 
IV. TRADE POLICIES BY SECTOR A3-317 
 (1) I NTRODUCTION  A3-317 
 (2) A GRICULTURE  A3-317 
  (i) Main features A3-317 
(ii) Agricultural policy A3-318 
(iii) Key subsectors A3-320 
 (3) M INING AND ENERGY  A3-325 
  (i) Mining and quarrying A3-325 
  (ii) Energy A3-328 
 (4) M ANUFACTURING  A3-332 
 (5) S ERVICES  A3-333 
  (i) Financial services A3-333   (ii) Telecommunications A3-337 
  (iii) Transport A3-340 
  (iv) Tourism A3-343  
REFERENCES   A3-347 
APPENDIX TABLES  A3-351 
 
 EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-271 
 
 
 CHARTS 
Page 
I. ECONOMIC ENVIRONMENT 
I.1 Composition of merchandise trade, 2005 and 2011 A3-279 
I.2 Direction of merchandise trade, 2005 and 2011 A3-280 
 
III. TRADE POLICIES AND PRACTICES BY MEASURES 
III.1 Standards development and information dissemination A3-298 
 
IV. TRADE POLICIES BY SECTOR  
IV.1 The current permit application process A3-327 
TABLES 
I. ECONOMIC ENVIRONMENT 
I.1 Economic indicators, 2005-11 A3-273 
I.2 Rwanda's Balance of Payments, 2005-11 A3-278 I.3 Foreign direct investment, 2005-11 A3-281 
II. TRADE AND INVESTMENT REGIMES 
II.1 Selected trade and trade-related legislation, December 2011 A3-284 
II.2 Key sector policies and st rategies, December 2011 A3-285 
II.3 Status of WTO notification, 2005-11 A3-286 II.4 Personal income tax A3-287 
II.5 Doing business, 2007-11 A3-289 
II.6 SMEs   A3-289  
III. TRADE POLICIES AND PRACTICES BY MEASURES 
III.1 Tax revenue performance, 2005-10 A3-293 
III.2 Rwanda-specific "sensitive" products, 2011 A3-293 
III.3 Excise tax, 2011  A3-295 
III.4 Economic activities not permitted in an SEZ A3-303 III.5 Income tax incentives A3-304 
III.6 Thresholds for procurement methods and prior review A3-305 
III.7 Government procurement, 2009/10 A3-307 III.8 Industrial property grants in Rwanda since Independence A3-313 
 
IV. TRADE POLICIES BY SECTOR 
IV.1 Growth in the coffee sector, 2005-11 A3-321 
IV.2 Livestock population by type, 2005-10 A3-324 
IV.3 Forestry   A3-325 
IV.4 Minerals exports, selected years A3-326 
IV.5 Transport and energy costs A3-329 WT/TPR/S/271/RWA Trade Policy Review 
Page A3-272 
  
 Page 
 
IV.6 Energy legislation A3-329 
IV.7 Electricity generation, imports, and exports, June 2010 A3-330 IV.8 Electricity tariff, 2010 A3-331 
IV.9 Banking indicators, December 2008-11 A3-334 
IV.10 Microfinance indicators, excluding Umurenge SACCOs, 2010-11 A3-335 IV.11 Insurance penetration A3-335 
IV.12 Securities criteria  A3-337 
IV.13 Equity market  A3-337 IV.14 Mobile/fixed subscribers, 2006-11 A3-338 
IV.15 Licensed operators A3-338 
IV.16 ICT legislation  A3-339 IV.17 Transport legislation A3-340 
IV.18 Road transport  A3-341 
IV.19 Rwanda's road network, 2011 A3-342 IV.20 Air transport  A3-343 
IV.21 Tourist arrivals by purpose of visit A3-344 
IV.22 Hotel rooms, restaurants, tour operators and travel agencies A3-344 
APPENDIX TABLES 
I. ECONOMIC ENVIRONMENT 
AI.1 Exports by products including re-exports, 2005-11 A3-353 
AI.2 Exports by destination, including re-exports, 2005-11 A3-354 
AI.3 Imports by product, 2005-11 A3-355 AI.4 Imports by origin, 2005-11 A3-357 
 
III. TRADE POLICIES AND PRACTICES BY MEASURES 
AIII.1 Products on which applied rates are higher than final bound rates A3-358 
AIII.2 Approved companies and inputs under the Duty Remission Scheme A3-365 
AIII.3 Goods and services exempted from VAT A3-372 AIII.4 Technical regulations (compulsory standards), April 2012 A3-374 
AIII.5 SPS institutions  A3-376 
AIII.6 Criteria for selection of consultants in public procurement A3-378  
 EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-273 
 
 
 I. ECONOMIC ENVIRONMENT 
(1) MAJOR FEATURES OF THE ECONOMY  
1. The Republic of Rwanda, with an area of 26,300 km2 and a population of approximately 
11.7 million,  is the most densely populated country in Africa.  It is located in central and eastern 
Africa, bordering Burundi, the Democratic Republic  of Congo, Tanzania, and Uganda.  With a per 
capita GDP of US$595 in 2011, Rwanda remains a least developed country. 
2. Rwanda is still a rural economy:  only 19% of the population lives in urban areas.1  T h e  
agriculture sector employs about 80% of the populati on, and constitutes about one third of Rwanda's 
GDP.  Agricultural activities are mainly subsistence fa rming, and agricultural output is predominantly 
in the informal sector, with one third st ill produced in the non-monetary economy.2 
3. The mining sector's contribution to GDP is still ne gligible, but its share in total exports has 
been significant (Table AI.1).  The share of manuf acturing to GDP remains low, at 6.6% in 2011, 
while the share of services increased to 46% over the review period (Table I.1). 
Table I.1 
Economic indicators, 2005-11  
2005 2006 2007 2008 2009 2010 2011a 
Nominal GDP (Rwanda franc billion) 1,440  1,717 2,045 2,577 2,985 3,280 3,828 
Nominal GDP (US$ billion) 2. 6 3.1 3.7 4.7 5.3 5.6 6.4 
Real GDP growth rate (%) 9.4 9.2 7.6 11.2 6.2 7.2 8.6 
Population growth (%) 3.3 3.3 3.3 2.9 2.9 2.9 3.0 
GDP per capita (at current US$) 289 333 391 479 519 540 595 
Domestic public debt (% of GDP) 9.6 8.6 8.8 6.0 6.0 6.7 7.3 
Public external debt (% of GDP) 57.6 15.4 15.2 14.1 14.0 13.6 15.7 
GDP by economic  activity at constant 2006 prices (% of GDP) 
Agriculture (including forestry and fishing) 38.0 38.0 36.0 32.0 34.0 32.0 31.9 
     of which:  Fishing 0.4 0.3 0.3 0.3 0.3 0.3 0.3 
Mining and quarrying  0.7 0.6 1.0 1.0 0.5 0.7 1.3 
Manufacturing  7.0 6.8 6.1 6.2 6.4 6.6 6.6 
Electricity and water supply 0.2 0.2 0.5 0.4 0.4 0.5 0.6 
Construction 6.1 6.1 6.4 7.5 7.3 7.4 8.3 
Services  41.0 42.0 45.0 46.0 45.0 47.0 46.0 
Otherb 7.0 6.3 5.0 6.9 6.4 5.8 5.3 
GDP growth by economic  activity at constant 2006 prices (% change from previous year) 
Agriculture (including forestry and fishing) .. 3.0 3.0 6.0 8.0 5.0 .. 
Fishing .. 3.0 3.0 3.0 3.0 3.0 .. 
Mining and quarrying .. -14.0 43.0 -16.0 -18.0 -11.0 .. 
Manufacturing .. 13.0 1.0 6.0 3.0 9.0 .. 
Electricity and water supply .. -13.0 5.0 18.0 15.0 15.0 .. 
Construction .. 13.0 15.0 28.0 1.0 9.0 .. 
Services .. 13.0 12.0 15.0 6.0 10.0 .. 
Table I.1 (cont'd)  
                                                      
1 UNDP online information, "International Human Development Indicators – Rwanda".  Viewed at:  
http://hdrstats.undp.org/en/countries /profiles/RWA.html [18/04/2012]. 
2 MINICOM, Trade Policy 2009, p.2. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-274 
  
 2005 2006 2007 2008 2009 2010 2011a 
Wholesale and retail trade .. 18.0 15.0 19.0 4.0 8.0 .. 
Hotels and restaurants .. 23.0 3.0 6.0 -6.0 8.0 .. 
Transport, storage, communication .. 23.0 15.0 24.0 9.0 9.0 .. 
Finance, insurance .. 9.0 12.0 2.0 -4.0 24.0 .. 
Real estate, business services .. 4.0 11.0 15.0 8.0 1.0 .. 
Public administration .. 9.0 6.0 5.0 7.0 14.0 .. 
Education .. 7.0 15.0 14.0 11.0 15.0 .. 
Health .. 8.0 14.0 12.0 15.0 16.0 .. 
Other personal services .. 19.0 14.0 2.0 -5.0 7.0 .. 
Otherb .. 8.0 4.0 12.0 9.0 5.0 .. 
National accounts (% of GDP) 
Total final consumption expenditure  98.0 98.3 96.3 93.0 97.8 98.8 98.0 
Government final consum ption expenditure 18.2 18.2 16.5 14.7 15.2 15.5 15.0 
Private final consumption expe nditure (includes changes in 
stock) 79.8 80.1 79.8 78.4 82.5 83.2 83.0 
Gross fixed capital formation 15.8 16.0 18.0 22.7 21.6 21.0 21.0 
Net exports -13.8 -14.2 -14.4 -15.7 -19.3 -19.8 -19.0 
     Exports of goods and services 11.5 11.1 11.1 14.5 10.2 10.9 13.0 
     Imports of goods and services 25.2 25.3 25.6 30.2 29.4 30.6 32.0 
Prices and interest rates 
Inflation (CPI, % change) 9.1 8.8 9.1 15.4 10.3 2.3 5.7 
Deposit rate (% per annum) 8.0 8.3 6.8 6.7 .. 7.1 .. 
Lending rate (% per annum) 16.1 16.1 16.1 16.5 16.1 16.7 .. 
Exchange rate 
Exchange rate (RF per US$, period average) 557.8 551.7 547.0 546.8 568.3 583.1 600.3 
Real effective exchange rate (annual average;  index, 
2000=100)b 75.0 79.0 79.0 83.0 94.0 87.0 84.0 
Nominal effective exchange rate (annual average;  index, 
2000=100)b 63.0 63.0 60.0 59.0 63.0 59.0 58.0 
Fiscal policy (% of GDP) 
Total revenues and grants 20.2 22.0 23.1 25.7 24.3 25.3 .. 
Total revenue  12.5 12.1 12.3 14.8 12.7 13.1 .. 
      Tax revenue  11.3 11.3 11.6 12.8 12.2 12.6 .. 
      Non-tax revenues  1.2 0.9 0.7 2.0 0.6 0.6 .. 
Grants  7.7 9.9 10.8 10.9 11.6 12.1 .. 
Total expenditure and net lending 18.0 22.1 24.0 25.2 25.2 26.8 .. 
Total expenditure 17.4 21.5 24.4 24.7 24.0 26.0 .. 
       Current expenditure 15.0 14.6 15.3 14.3 14.2 15.3 .. 
       Capital expenditure 2.4 6.9 9.1 10.4 9.8 10.7 .. 
Net lending  0.6 0.6 -0.4 0.5 1.2 0.9 .. 
Overall deficit (payment order basis) 
       Excluding grants -5.4 -9.9 -11.7 -10.4 -12.4 -13.7 .. 
       Including grants 2.2 -0.1 -0.9 0.4 -0.8 -1.6 .. 
Change in arrears -0.4 -0.4 -0.4 -0.3 -0.4 -0.4 .. 
Deficit/surplus (cash basis)  1. 8 -0.5 -1.3 0.1 -1.2 -2.0 .. 
Financing -1.8 0.5 1.3 -0.1 1.2 2.0 .. 
Errors and omissions -1.6 0.8 0.0 0.0 0.0 -0.1 .. 
Table I.1 (cont'd) 
        EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-275 
 
 
 2005 2006 2007 2008 2009 2010 2011a 
Memorandum 
Inward FDI stock (% of GDP) 3.0 3.3 4.6 5.8 7.5 7.7 .. 
Outward FDI stock (% of GDP) 0.0 0.0 0.3 0.3 0.2 0.2 .. 
Terms of Trade (deterioration = -) 10.7 5.5 20.9 -12.8 3.8 8.5 c .. 
 
.. Not available 
 
a Provisional. b An increase indicates appreciation. 
c Estimates 
 
Source:  National Institute of Statistics of Rwanda , Statistical Yearbook 2010 and 2011 editions .   Viewed at:  
 http://statistics.gov.w/#;  National Bank of Rwanda.  Viewed at:  www. bnr.rw/;  Information provided by Rwanda 
 authorities;  IMF IFS database.  Viewed at:  http:/ /elibrary-data.imf.org/;  and UNCTAD statistics database.  
 Viewed at:  http://unctadstat.unctad.org/;  IMF (2012), Regional Economic Outlook:  Sub-Saharan Africa , April 
 for REER and NEER;  and for inform ation related to terms of trade, IM F Country Reports Nos. 11/164, 10/200, 
 09/264, and 08/222. 
4. As a landlocked economy, trading costs are high (Chapter III).  In addition, the economy is 
highly vulnerable to external shocks, because of its narrow export base, its heavy dependency on 
foreign aid, and the rapid rise of international fuel pr ices.  Its exports have been concentrated in a few 
products/minerals, and on a few markets, although recently there have been some diversification 
efforts and progress (see section (3)).  The authoriti es consider that the supply-side constraints 
include:  poor infrastructure, in particular rural tran sport links;  high energy costs;  lack of access to 
credit and weak organization of the rural sector;  lack of good farming practices and export-related 
standards to enable diversification into agri-processed industries;  lack of product diversification;  and 
low competitiveness of manufacturers. 
5. The national currency, the Rwanda franc (RF), appreciated slightly against the U.S. dollar 
between 2005 and 2008, before depreciating again in  2009-11 (Table I.1).  Rwanda accepted the 
obligations under Article VIII of the IMF Articles of  Agreement in 1998, and maintains a system free 
of restrictions on payments and transfer s for current international transactions. 
(2) RECENT ECONOMIC DEVELOPMENTS  
6. Rwanda's economy developed rela tively rapidly during the period under review, with real 
GDP growth averaging 8.5% annually from 2005-11 (Tab le I.1).  Per capita GDP more than doubled 
in the same period, from US$289 to US$595.  Th e poor benefited from Rwanda's fast economic 
growth, as the poverty rate fell from 56.7% in 2006 to 44.9% in 20113, while Rwanda's UNDP Human 
Development Index improved from 0.390 to 0.429.4 
7. Rwanda's economic growth has been facilitate d by prudent macroeconomic policies, both 
fiscal and monetary.  Foreign aid, which accounts for around half of total government revenue, has 
been managed well.  Total revenue has increased, main ly driven by higher taxes and grants.  At the 
same time, total expenditure and net lending also  increased, probably due to increased expenditure on 
                                                      
3 UNDP online news 27/02/2012, "Rwanda:  Gains made against poverty, a lesson for others".  Viewed 
at:  http://www.undp.org/content/undp/en/home/ourpersp ective/ourperspectivearticles/2012/02/27/rwanda-gains 
-made-against-poverty-a-lesson-for-others-html [18/04/2012]. 
4 UNDP online information, "International Human Development Indicators – Rwanda".  Viewed at:  
http://hdrstats. undp.org/en/countries /profiles/RWA.html [18/04/2012]. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-276 
  
 infrastructure.  The overall fiscal balance (includi ng grants) changed from a small surplus (2.2%) in 
2005 to a small deficit (-1.6%) in 2010. 
8. Monetary policy has been somewhat "proactiv e".  After the onset of the global economic 
crisis, the Central Bank (the Nationa l Bank of Rwanda, NBR) cut its po licy rate (the key repo rate or 
KRR) three times (since November 2009), to enco urage economic activities.  The KRR remained 
unchanged between November 2010 a nd October 2011, during which the Central Bank was reluctant 
to increase interest rates to contain inflationary  pressures.  The KRR was only increased again in 
October 2011 (it was increased three ti mes between Octobe r 2011 and May 2012).5  In 2011, inflation 
rose rapidly, mainly due to higher global food and fu el prices, and core inflation was up from 2.3% in 
2010 to 5.7%.  Nevertheless, inflation was contai ned at a single digit rate, while it was in double-
digits in Rwanda's neighbouring countries.6  It appears that inflation was contained mainly due to 
improved food production and a reduction in fuel ta xes (in July 2011 and January 2012, respectively), 
and the final increase in the KRR. 
9. The authorities considered the "sustained stability"  of the exchange rate also limited the pass-
through of imported inflation to domestic market.7  Accordance to the IMF, Rwanda's exchange rates 
have been slow to move in line with macroeconomic  fundamentals, owing to the dominant role of the 
NBR in the market, which discourages banks from trading among themselves.8  As from 27 
December 2010, the official exchange rate is the we ighted average computed from a previous foreign 
exchange interbank market transaction and an inte rvention transaction by the NBR.  The NBR applies 
a margin of +/-0.8% to the offi cial rate to derive a customer rate.  From 1 May 2011, the de facto  
exchange rate arrangement has been reclassifi ed to a stabilized arrangement, from a crawl-like 
arrangement, although the de jure  exchange rate arrangement is classified as floating.9  According to 
the authorities, the NBR has been implementing a ma rket-driven managed float exchange rate regime, 
under which the Central Bank intervenes only to sm ooth the exchange rate volatility depending on the 
volume of available official foreign exchange reserves. 
10. During the period under review, the lending rates remained high, and the interest rate spread 
was wide, partly reflecting a lack of competition in Rwanda's banking sector (Table I.1).  Despite the 
high lending rates, total new authorized loans by  commercial banks and the Development Bank of 
Rwanda (BRD) have been increasing.  Loans distribu ted to commerce, restaurants, and hotels account 
for the highest share (36.7%), followed by public works and building (24.7%).  Loans to the agriculture sector, and insurance and other non-fi nancial services, more than doubled from 2010 to 
2011.
10 
11. Vision 2020, which contains Rwanda's long-te rm development goals, aims to transform 
Rwanda from a low-income agriculture-based  economy to a knowledge-based, service-oriented 
economy by 2020.  The Government in tends to achieve this through,  inter alia , trade policies, in 
particular export diversification and promotion policies (Chapter II).  Against this background, the 
Government has undertaken a number of reforms to, inter alia , overcome bottlenecks;  lower business 
costs and improve the investment environment;  and reduce the effects of external shocks to economic 
development.  Rwanda was among the top glob al reformers from 2009 to 2011 (Chapter II). 
                                                      
5 NBR (2012); NBR online information.  Viewed at:  http://www.bnr.rw/docs/statistics/Interest%20 
rate%20on%20March%20%202012xls.pdf [25/04/2012]. 
6 NBR (2012). 
7 NBR (2012). 
8 IMF (2012). 
9 IMF (2012). 
10 NBR (2012). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-277 
 
 
 12. Rwanda's economic (including trade) and structur al policy reforms have paved the way for its 
relatively fast economic growth, driven mainly by improved productivity in agriculture and industry, 
increased exports, strong domestic demand11, and improved investment climate.  Partly reflecting the 
improved business environment and lower business co sts, investment increased during the period 
under review (Table I.1).  
13. Agriculture production has benefited from a numb er of programmes to address soil fertility, 
soil erosion, and in particular the crop intensif ication programme (CIP) focusing on facilitating access 
to fertilizers and selected seeds, land-use consolid ation, and improved irrigation (Chapter IV).  
Productivity in agriculture has improved, and ag ricultural exports have been increasing since 2007 
(Table AI.1). 
14. The non-agriculture sectors have recovered fro m the global demand decline and the tight 
credit conditions in the domestic banking sector .  Strong performance in the mining sector was 
stimulated mainly by higher prices for minerals on international markets.  Despite its small share of 
GDP, manufacturing has been growing.  Performance  was driven by beverages and tobacco, and food 
processing.  Construction was boosted by infrastructure projects, as well as commercial, 
administrative, and residential buildings. 
15. The services sector remained the largest contributor to GDP during the period under review, 
accounting for close to half of GDP.  Services gr owth was robust as financial services continued to 
grow significantly, followed by health, education, and public administration, reflecting continued high 
public expenditure to stimulate the economy (Chapter IV).  On the other hand, transport suffered due 
to the high oil prices. 
(3) TRADE PERFORMANCE  
16. The share of goods and services exports to GDP fell from 11.5% in 20 05 to 10.9% in 2010, 
before rebounding to 13% in 2011.  During the same period, the share of imports was up from 25.2% to 32% (Table I.1).  The current account deficit widened, from 2.2% of GDP in 2005 to 7.4% in 2011, while the overall balance remained in surplus, thanks in part to inflows to finance large public and 
private investment projects (Table I.2).  Internati onal reserve coverage stayed above five months of 
prospective imports. 
17. Imports increased faster than exports during the review period, reflecting partly the increasing 
international food and fuel prices.  Fuelled by im ports and partly financed by substantial donor 
inflows, total final consumption expenditure accounted for 98% of GDP (Table I.1).  As a 
consequence, the trade defic it increased over the period. 
18. Rwanda exports chiefly agricultural products, in particular coffee and tea, and mining 
products.  In 2011, primary produc ts accounted for 85.5% of total exports, down from 88.7% in 2005 
(Chart I.1 and Table AI.1).  During the same peri od, the share of manufactur es to total merchandise 
exports rose from 11.3% to 14.1%, reflecting Rwanda's efforts to sh ift its exports from raw materials 
and commodity products to processed goods.  Othe r consumer goods (5.6%), and machinery and 
transport equipment (5.4%) are the majo r manufactured exports (Table AI.1).  
                                                      
11 IMF (2012). WT/TPR/S/271/RWA Trade Policy Review 
Page A3-278 
  
 Table I.2 
Rwanda's Balance of Payments, 2005-11 
(US$ Million) 
  2005 2006 2007 2008 2009 2010 2011 
Current account -58 -134 - 83 -230 -373 -421 -462 
Trade balance -229 -299 -404 -613 -762 -787 -1,100 
Exports, fob 125 147 177 268 235 297 464 
Imports, fob -354 -446 -581 -881 -997 -1,084 -1,564 
Services and income (net) -194 -161 -140 -136 -215 -292 -244 
Services (net) -167 -132 -123 -101 -178 -246 -189 
Income (net) -27 -29 -17 -35 -37 -46 -55 
Trade and services and income balance -422 -460 -545 -749 -977 -1,079 -1,342 
Current transfers (net)  365 326 461 519 604 657 881 
Private 47 77 99 73 80 91 133 
Public 318 248 363 446 524 567 747 
Capital and financial account 165 216 197 316 427 499 683 
Capital account  94 1,400 92 210 200 286 197 
Capital transfers  94 1,400 92 210 200 286 197 
Debt forgiveness  0 1,227 0 0 0 0 0 
Other capital transfers  94 174 92 210 200 286 197 
Financial transactions account  72 -1,184 105 106 227 214 486 
Public sector capital (LT) (net) 54 -1,105 80 105 81 52 207 
Private sector capital (LT) (n et) -5 25 81 90 154 181 231 
Lt. debt 3 10 43 129 149 
Amortization -4 -4 -8 -12 -55 
Direct investment 11 31 82 85 119 64 138 
Other capital  23 -105 -57 -89 -9 -19 48 
Errors & omissions 12 0 -3 -28 3 -6 14 
Overall balance 119 82 111 58 57 72 235 
Indicators (%)   
Balance of goods/GDP -8.9 -9.6 -10.8 -14.0 -16.7 -14.0 -17.6 
Current account balance/GDP -2.2 -4.3 -2.2 -5.2 -8.2 -7.5 -7.4 
Gross official reserves (months of prospective imports of 
goods and services) 7.6 6.8 7.0 5.1 6.2 5.9 5.8 
 
Source:  Information provided by the Rwandan authorities. 
19. After a drop in 2010 due to lower global dema nd, the value of Rwanda's exports increased 
significantly in 2011, partly because of increases in international prices of coffee, tea, and mineral 
products (Chart I.2 and Table AI.2).  Europe rema ins the main destination, although the EU's share 
fell by almost half between 2005 and 2011, while Switzerland's share more than doubled.  The second 
biggest destination is Africa:  however, the shar e of Rwanda's exports to other EAC countries fell 
from 24.8% to 17.7%, as Kenya's share dropped from 22% to 13.9%.  The shares of other African countries increased.  As Rwanda only joined the EAC in 2009, it may be some years before the effects 
of membership on its export performance become noticeable.  
20. Rwanda has preferential market access to a number of international markets including the EU 
and the United States, as well as other EAC members and the COMESA market (Chapter II).  Despite 
their eligibility for a wide variety of preferentia l trade schemes, Rwanda's goods are still exported 
mainly to a few traditional trade partners, a nd utilization of these preferential market access 
opportunities remains low. 
 EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-279 
 
 
 Chart I.1
Composition of merchandise trade, 2005 and 2011
2005 2011
(a)    Exports, including re-exports  (f.o.b.)
Other mining
6.1
Manf.
11.3Other mining
10.9
Agricultural 
raw material
3.6 Other food
6.5Tea
12.6Coffee, not 
roasted
18.1Tin ores and 
concentrates 
24.4Ore and concentrates 
of molybdenum, 
niobium
9.3
Manf.
14.1Machinery and 
transport equip.
5.4
Other consumer 
goods  5.6
Other manuf.  
3.1
Total:   US$149.1 million Total:  US$417.3 million
(b)    Imports (c.i.f.)
Food
13.0Manufactures
70.4
Electrical
machines
12.0Non-electrical 
machinery    
6.4
Other manuf.
2.8
Other mining
2.0Fuels
12.2Chemicals
14.4Iron and steel
5.0Transport 
equipment
8.2
Agricultural raw 
material
2.3Other consumer
goods
9.8
Non-electrical
machinery 
5.3
Electrical
machines
13.2Iron and steel 
6.4
Food
17.1
Agricultural raw 
material
1.5Other consumer
goods
7.5
Other  
0.1Other semi-manuf.   
12.9Transport 
equip.  
8.7
Chemicals
14.7Manufactures
71.4
Total:   US$411.7 million Total:   US$1,356.6 million Per cent
Tin ores and 
concentrates 
29.3
Other  0.1Mining  44.6
Coffee, not roasted
24.9Other  0.4
Agriculture 
40.8
Source :  UNSD, Comtrade database (SITC Rev.3).Mining
9.9Other semi-manuf.
11.9Mining  43.8
Agriculture  
44.9
Agriculture
18.6Agriculture
15.3
Mining
14.2Ore and 
concentrates of 
molybdenum, 
niobium
8.4
Other  0.0
Other 
manuf. 2.7
Other mining
1.6Fuels
8.3Agricultural raw 
material
3.4
Other food
0.9Tea
15.8Machinery and 
transport equip.
8.1 Other consumer 
goods
1.1
Other manuf.  2.0
 WT/TPR/S/271/RWA Trade Policy Review 
Page A3-280 
  
 Chart I.2
Direction of merchandise trade, 2005 and 2011
2005 2011
(a)    Exports, including re-exports (f.o.b.)
Asia  
12.6America
3.4
Other Africa
7.3
D.R. Congo
14.0 Other Europe
0.1
Total:   US$149.1 million Total:  US$417.3 million
(b)    Imports (c.i.f.)
Japan 4.9
EU(27)
26.9
Europe  
27.9Other 
Middle East 
11.1China 4.4
Kenya 
12.3United Rep. 
of Tanzania
2.0Uganda
9.7Other 
Europe
1.0
Other Africa 
8.9Other 0.3
EU(27)
16.8
Europe
19.4Asia
27.7America 
5.4
India 6.6Japan 4.0
Africa 
39.0
United Rep. 
of Tanzania
5.4Other Africa  
11.0U.A.E. 5.0Other Middle 
East 3.1Uganda
13.9Other 
0.4
Total:   US$411.7 million Total:   US$1,356.6 millionPer cent
Kenya 8.7America
2.4
Switzerland
7.1
Other Asia  
5.4Kenya 
13.9
Source :  UNSD, Comtrade database (SITC Rev.3).Other Europe
2.6EU(27)
26.7
Asia
16.9EU(27)
48.0
Switzerland
16.9Africa 
29.1
India 4.7
U.A.E. 6.9D.R. Congo
2.5
Africa 
32.9Other   
8.4Other 
0.7
Africa 
35.2
Other Asia 
2.9
China 11.7America 
4.0Kenya 
22.0Europe
55.2Europe
43.7Asia   
9.3Other Africa
4.6
Other Europe
0.0
 EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-281 
 
 
 21. Rwanda’s imports remain dominated by capita l goods and consumer goods (Chart I.1 and 
Table AI.3).  Capital goods imports include mach inery, to build domestic industrial capacities and 
promote the manufacturing sector.  Processed goods are also imported for consumption, since the domestic manufacturing sector is still small. 
22. Between 2005 and 2011, the value of  Rwanda's imports more than tripled (Table AI.4). 
Rwanda is a net importer from the EAC region (nearly one third of imports) (Chart I.2).  The shares of 
Uganda, Tanzania, and Burundi rose while Kenya's sh are fell.  The share of imports from European 
countries declined, as did the share of the Middle East, although the UAE accounted for 5% of total imports in 2011.  The increase in the share of As ian countries mainly reflects the increases in imports 
from, inter alia , China and India. 
23. Rwanda remains a net services importer (Table I.2).  Although tourism is rebounding strongly 
and becoming one of Rwanda's largest foreign excha nge earners, trade in services remains in deficit, 
and the deficit has been increasing in recent years, reflecting the faster increase in services imports 
over exports.  Imports of transportation services incr eased particularly rapidly as well as Government 
services.
12 
(4) INVESTMENT PERFORMANCE  
24. Foreign direct investment (FDI) flows increased significantly between 2005 and 2009, from 
US$14 million to US$119 million, probably reflecting the improved business environment, including 
lowered business costs (Table I.3).  However, FDI inflows contracted sharply in 2010 as a 
consequence of the global economic crisis.  Data  were not available on the sectoral breakdown of 
FDI, the major sources or whether FDI increased significantly after Rwanda joined the EAC. 
Table I.3 
Foreign direct investment, 2005-11 
(US$ million) 
2005 2006 2007 2008 2009 2010 2011 
F D I          
Inflow 14 31 82 103 119 42 106a 
Outflow .. .. 13 .. .. .. .. 
FDI stocks 1990 2000 2010     
Inward 33 55 435     
Outward .. .. 13     
 
.. Not available.  
a Data provided by the Rwandan authorities. 
 
Source : UNCTAD (2011), World Investment Report 2011 .  Viewed at:  http://www. unctad-docs.org/ files/UNCTAD-
 WIR2011-Full-en.pdf. 
25. Nevertheless, FDI flows into Rw anda are still much lower than into the other EAC countries 
(except Burundi).  Although the increase in FDI reflects partly economies of scale in the EAC member states, its low level in Rwanda also reflec ts its still-high business costs.  Further reforms are 
needed to lower business costs, and to transfor m the improved investment climate into increased 
economic activity by the private sector. 
                                                      
12 IMF BOP Database.  Viewed at:  http://elibrary-data.imf.org/[April 2012]. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-282 
  
 (5) OUTLOOK  
26. Rwanda's economic performance in the near future depends very much on the strategic 
investment programmes to improve its infrastruct ure, the global demand for its exports, and the 
improved business climate and its effects on promoting private investment.  In order for Rwanda to 
overcome infrastructure bottlenecks and other supply -side constraints, investment is needed in, 
inter alia , broadening access to electricity for the population by increasing household grid-
connectivity;  the railway line to facilitate Rwanda 's import/export trade;  the construction of an 
international airport in Bugesera;  and in irrigation systems to promote agricultural productivity. 
27. Growth in Rwanda has also become increasingly dependent on growth in its key trading 
partners.13  Its concentrated export base and heavy dependency on foreign aid leaves the country 
vulnerable to sharp global downturns and/or sharp increases in commodity prices, which could affect 
Rwanda's economy through the following channels :  slowdown in global demand for exports;  
reduction in FDI;  slowdown in t ourism receipts and inward remitta nces;  and contraction of the 
foreign-aid envelope.  Similarly, rising fuel pri ces are a threat.  Export diversification and lower 
dependence on aid would reduce Rwanda's vulne rability over the medium to long-term.  
                                                      
13 IMF (2012), Staff Report, p.14. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-283 
 
 
 II. TRADE AND INVESTMENT REGIMES  
(1) GENERAL FRAMEWORK  
28. Since Rwanda's previous Trade Policy Review , its institutional framework has remained 
generally unchanged.14  The new Constitution of the Republic  of Rwanda was published in the 
Official Gazette  on 4 June 2003, and has been amended three times.  The first Amendment, on 
2 December 2003, was about the term of office of the President and Vice president of the Supreme Court, and the organization of the National Public  Prosecution Authority;  the second, on 8 December 
2005, covered the administrative organization of national boundaries;  and the third on 13 August 
2008, mainly dealt with organization of the electi on of the Members of the Chamber of Deputies. 
29. Executive authority in Rwanda is vested in th e President and Cabinet.  The President is 
elected for a seven-year term, renewable only once.  The Parliament is composed of the Senate and 
Chamber of Deputies.  It is in charge of passi ng laws, legislating, and overseeing executive action in 
accordance with procedures determ ined by the Constitution.  The Supreme Court and other courts 
exercise judicial power.  In particular, the Commercial High Court and three commercial courts (Nyarugenge, Huye, and Musanze) handle trade disput es.  The executive, legislative, and judiciary 
bodies are independent and separate.  Each Ministry formulates policies relating to its field of 
activities by drafting bills.
15 
30. The Ministry of Trade and Industry has th e main responsibility for formulating and 
implementing trade policy.  Other ministries and ag encies with primary and shared responsibility for 
trade policy development include:  the Ministry of Finance and Economic Planning, Ministry of 
Foreign Affairs, Ministry of Agriculture, and the Ministry of East African Affairs.  Government 
institutions, such as the Rwanda Development Boar d, Rwanda Revenue Authority, National Bank of 
Rwanda, and Rwanda Bureau of Standards also pl ay a key role in trade policy formulation and 
implementation.  
31. Coordination of trade policy is under the Minist ry of Trade and Industry through the National 
Development and Trade Policy Forum (NDTPF) which is made up of representatives from the public 
sector, private sector, academia, and civil society.  The NDTPF was originally established as the 
forum for stakeholder consultations on the Eco nomic Partnership Agreement (EPA) negotiations.  
Under the Rwanda Trade Policy of 201016, it was proposed to replace the NDTPF with a broader 
technical and consultative committee, the National Tr ade Policy Forum, with sub-committees to deal 
with specific trade issues.  A sen ior-level policy-making committee was also proposed, composed of 
permanent secretaries and heads of institutions, to  be responsible for overall supervision of trade 
policy formulation and implementation.  The Department of Trade would serve as the secretariat for the National Trade Policy Forum. 
32. Another important forum for consultation on trade policy making is the Private Sector 
Development Cluster, which brings together govern ment, private sector, and development partners.  
Private sector representation has been mainly thr ough the Rwanda Private Sector Federation (PSF), 
the umbrella organization for the business communi ty.  The PSF has ten sector-specific chambers and 
its secretariat has five departments, includi ng a trade and policy advocacy department, which 
participates in national consultati ons on trade policy development. 
                                                      
14 See WTO (2004). 
15 See WTO (2004), for details of the legislative procedures in Rwanda. 
16 MINICOM (2010c). WT/TPR/S/271/RWA Trade Policy Review 
Page A3-284 
  
 33. Rwandan legislation establishes the primacy of in ternational legal instruments, including the 
WTO Agreements.  Ratified or a pproved treaties or international agreements rank above domestic 
legislation once they have been published in the Official Gazette , subject to their implementation by 
the other parties. 
34. Recent changes in Rwanda's trade-related legisla tion have been driven mainly by the need to 
promote trade and improve the business environment.  The main changes include new laws on intellectual property and special economic zones, a nd laws relating to comp anies and on arbitration 
and conciliation in commercial matters (Table II.1). 
Table II.1 
Selected trade and trade-relat ed legislation, December 2011 
Law and number 
Law Modifying and Complementing Law No. 10/2009 of 14/05/2009 on Mortgages, No. 13/2010 of 07/05/2010 
Law modifying and complementing Law No. 07/2010 of 27/ 04/2009 relating to companies No. 14/2010 of 07/05/2010 
Law Creating and Organizing Condominiums and Setting up Pro cedures for their Registration No. 15/2010 of 07/05/2010 
Law Governing Credit Information System  in Rwanda, No.°16/2010 of 07/05/2010 
Law governing negotiable instruments, No. 32/2009 of 18/11/2009 
Law determining the organisation, func tioning and responsibilities of Rwanda Reve nue Authority, No. 08/2009 of 27/04/2009 
Law on mortgages,  No. 10/2009 of 14/05/2009 
Law on security interests in movable property, No. 11/2009 of 14/05/2009 
Law establishing the National Law Reform Commission, No. 01/2010/OL of 09/6/2010 
Law on the organization of the Craft Sector, No. 19/2010 of 09/06/2010 
Law on the protection of intellectual property, No. 31/2009 of 26/10/2009 
Law relating to commercial recovery and settling of issu es arising from insolvency, No. 12/2009 of 26/05/2009 
Law relating to companies, No. 07/2009 of 27/04/2009 
Law relating to electronic messages, electronic signature s and electronic transactions, No. 18/2010 of 12/05/2010 
Law establishing the commercial courts and determining their or ganization, functioning and jurisd iction, No. 59/2007 of 16/12/2 007 
Law Regulating Capital Market in  Rwanda, No. 01/2011 of 10/02/2011 
Law Regulating Kigali International Arbitr ation Centre, No. 51/2010 of 10/01/2010 
Law Regulating Special economic Zone, No. 05/2011 of 21/03/2011 
Ministerial Order determining fees fo r registration of companies’ business activities, No. 03/09/MINICOM of 08/05/2009 
Law determining the Establishment, Organi zation and Functioning of Cooperative Orga nizations in Rwanda; No. 50/2007 of 18/09/20 07 
Source: Information provided by the Rwandan authorities and various online sources.  
(2) TRADE POLICY OBJECTIVES  
35. Rwanda's plans for economic and social devel opment are set out in the Government's Vision 
2020 and the Economic Development and Poverty Reduction Strategy (EDPRS).17  Vision 2020 seeks 
to fundamentally transform Rwanda into a middle-in come country by 2020.  Its main objectives are:  
in the short term, promotion of macroeconomic  stability and wealth creation to reduce aid 
dependency;  in the medium term, transformati on from an agrarian to a knowledge-based economy;  
and in the long term, creation of a productive middl e class fostering entrepreneurship.  In order to 
achieve these objectives, six main pillars were iden tified:  good governance and a capable state;  
human resource development and a knowledge-based  economy;  a private-sector-led economy;  
infrastructure development;  productive and ma rket-oriented agriculture; and regional and 
international economic integration. 
                                                      
17 Government of Rwanda (2007) and (2010). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-285 
 
 
 36. The EDPRS is a medium-term strategy towards a ttainment of the long-term Rwanda Vision 
2020 objectives.  The priority areas identified under the EDPRS were:  poverty and vulnerability 
reduction;  institutional capacity building and social ca pital formation;  sustainable management of the 
natural environment;  good govern ance and enhanced efficiency and accountability of the public 
sector;  enhanced performance of the private s ector, focusing on ICT;  economic infrastructure 
development:  (transport, energy, water, a nd ICT); and rural development and agricultural 
transformation. 
37. The 2010 Rwanda Trade Policy document set out five objectives:  increased productivity and 
diversified sustainable productive capacities for tradi ng nationally, regionally, and internationally;  
enhanced participation of importe rs and exporters of goods and servi ces in regional and international 
trade, taking advantage of trade opportunities;  increasing investment, including foreign direct 
investment, in production of competitive goods an d services for the export market;  increased human 
resources skills in trade and development through training and retraining in private and public 
institutions;  and strengthened scien ce, technology, and innovation polici es, strategies, and institutions 
including intellectual property laws, in support of industrial developmen t and creative knowledge-
based industries. 
38. The Ministry of Trade and Industry's strategic plan includes five components18:  (i) to increase 
the value of existing exports;  (ii) to diversif y the export base, particularly in manufacturing and 
services;  (iii) to promote and facilitate all Rwandan traders;  (iv) to increase investment which drives 
growth and job creation;  and (v) to provide an envi ronment for the private sector that facilitates its 
growth. 
39. It is important to note that Rwanda has also tried to integrate in its trade policy other key 
trade-related issues and strategies de veloped by other ministries (Table II.2) with a view to ensuring 
coherence in trade policy. 
Table II.2 
Key sector policies and strategies, December 2011 
Policies and strategies Ministry 
Industrial Policy (2011)  Ministry of Trade and Industry 
Science, Technology and Innovation Policy (2006)  Ministry of Youth  and ICT 
National Energy Policy and Strategy 2008- 2012 Ministry of Infrastructure 
Rwanda Transport Master Plan (2008) Ministry of Infrastructure 
National Export Strategy (2011) Ministry of Trade and Industry 
Competition and Consumer Protection Policy and Act (2009) Ministry of Trade and Industry 
Intellectual Property Policy and Act ( 2009) Ministry of Trade and Industry 
Companies Act (2009) Ministry of Trade and Industry 
Law Regulating Labour in Rwanda (2009) Mi nistry of Public Service and Labour 
Small and Medium Enterprises Policy ( 2010) Ministry of Trade and Industry 
Special Economic Zone Policy (2010) Ministry of Trade and Industry 
Tourism Policy and Master Plan (2009) Ministry of Trade and Industry 
Hides and Skins Policy (2009) Ministry of Trade and Industry 
Rwanda Extractive Industry Strategy (2006)  Ministry of  Natural Resources 
Rwanda Tea Strategy (2008) Ministry of Agriculture 
Table II.2 (cont'd) 
                                                      
18 Ministry of Trade and Industry (2009). WT/TPR/S/271/RWA Trade Policy Review 
Page A3-286 
  
 Policies and strategies Ministry 
Rwanda Coffee Strategy (2008) Ministry of Agriculture 
Rwanda Horticulture Strategy (2006) Ministry of Agriculture 
Rwanda Craft Industry Strategic Plan 2009-2013 
National Information and Communication Technology Strategic Plan (2012)  Ministry of Trade and Industry 
Ministry of Youth and ICT 
Source: Information provided by the Rwandan authorities.  
(3) TRADE AGREEMENTS  
(i) World Trade Organization (WTO) 
40. Rwanda has been active in the negotiations under the Doha Development Agenda, where it 
shares the position of the African Group, of which it was coordinator in  2005,  as well as sharing 
common positions with the ACP Group and the LDC Gr oup.  In the negotiations on trade facilitation, 
it is one of the proponents of the proposals on freedom of transit (TN/TF/W/133 and TN/TF/W/39).  
Rwanda has also been coordinator of the African Group in the negotiations on trade facilitation. On 
TRIPS and public health, Rwanda submitted a proposal (IP/C/W/445) on  behalf of the African Group 
on the implementation of Paragraph 6 of the Doha Declaration.  In the agriculture negotiations, 
Rwanda is seeking improved market access and the re duction of trade-distorting subsidies and tariff 
peaks, and elimination of tariff escalation.  It h as also called for duty-free-quota-free treatment for all 
exports from LDCs.  In the NAMA negotiations, it is looking for the reduction of non-tariff barriers.  
In services negotiations, it supports the LDCs Servic es waiver.  Rwanda has also called for technical 
assistance and capacity building through the Enhan ced Integrated Framework and Aid for Trade 
(Common Report, Chapter V). 
41. Rwanda has made some notifications to th e WTO (Table II.3);  however, a large number 
remain outstanding.  Rwanda has not been involved in any dispute, in any capacity, in the WTO. 
Table II.3 
Status of WTO notification, 2005-11 
WTO Agreement Description of requirement Date Symbol of latest notification 
GATS Article III:4 and/or 
IV:2 Contact and enquiry point s 25/05/2004 S/ENQ/78/Rev.6 
GATT 1994 Article VI Art. 
16.5 Anti-dumping  26/02/2010 G/ADP/N/193/RWA 
TBT Annex 3C Acceptance of/withdrawal from 
a code 07/03/2005 G/TBT/CS/N/159 
Committee on Import 
Licensing (Article 7.3) Import licensing procedures 18/10/2011 G/LIC/N/3/RWA/2 
TBT (Article 15.2) Administrative arrangements 
laws/regulations 24/02/2005 G/TBT/2/Add.85 
TBT (Article 2.9) Technical re gulations 21/02/2007 G/TBT/N/RWA/8 
TRIPS and Public Health, 
paragraph 2 (a) Intellectual property 19/07/2007 IP/N/9/RWA/1 
Source:  WTO documents. 
(ii) Regional and bilateral trade agreements 
42. Rwanda acceded to the EAC Treaty on 18 June 2007 and became a full member of the 
Community on 1 July 2007.  Rwanda began impl ementing EAC Customs Union in July 2009 and the 
Common Market in July 2010.  It is also a memb er of the Common Market for Eastern and Southern EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-287 
 
 
 Africa (COMESA), and initialled an interim Economic  Partnership Agreement with the EU under the 
East African Community in November 2007 (Common Re port, Chapter II).  Rwanda is also a member 
of the Economic Community of the Great Lakes Countries (CEPGL). 
(4) INVESTMENT REGIME  
43. Rwanda's policies for economic developmen t strongly emphasized on foreign direct 
investment and private-sector-led growth.  The Government recognized that creating an enabling 
environment for investment requires a sound legal framework, application of the rule of law, and 
elimination of institutional and practical barriers, such as corruption.  The investment regime is 
governed by Law No. 26/2005  on Investment and Export Promotion and Facilitation.19  T h e  t e n  
priority sectors for investment are:  information, communication, and technology;  tourism;  energy;  
agriculture and agri-based industries, fishing, and forestry;  industry;  re-export trade;  mining;  
research;  infrastructure;  and waste recycling. 
44. Law No. 26/2005 fixes the minimum initial capit al investment requirement for foreign 
investors at US$250,000 to qualify for tax and other investment incentives.  Land is owned by the 
State, but both foreign and local investors may ac quire land through lease-hold agreements of up to 
99 years. 
45. To register a local enterprise or a forei gn subsidiary, the Rwanda Development Board 
provides a quick and efficient registration service allowing businesses to have their business incorporated within 24 hours.  This process invol ves simultaneously obtaining the certificate of 
incorporation (business registration), tax identification number (tax registration) and the social 
security registration for employee pension submission.  The fee to register a local or a branch of a 
foreign company in Rwanda is RF 25,000, while  the fee for registering additional activities or 
requesting a duplicate of lost registration certificate is RF 10,000;  fee for cessation of trading activities is RF 5,000. 
46. Businesses are subject to a range of taxes, in cluding corporate income tax, VAT, excise duty, 
and withholding tax levied by the Rwanda  Revenue Authority (RRA), as well as  decentralized taxes 
levied by provinces and districts.  Collection of pr operty tax (on houses and land), and rental income, 
and trading licensing has been transferred to local authorities. 
47. Income tax in Rwanda is regulated under th e Law No.16/2005 on Direct Taxes on Income.  
An individual who earns income from domestic a nd foreign sources, and a non-resident person who 
has income that has a source in Rwanda, is subj ect to personal income tax on annual income above 
RF 360,000 (Table II.4). 
Table II.4 
Personal income tax 
Annual income Tax rate 
0 – 360,000 0% 
360,000 – 1,200,000 20% 
1,200,001 and above 30% 
Source : RDB (2010), Investor Info Pack 2010 .  Viewed at:  http://www.r db.rw/uploads/tx_sbdownloader/ 
 RDBInfopack2010_2011Web_01.pdf. 
                                                      
19 Law No. 26/2005 of 17 December 2005 on I nvestment and Export Promotion and Facilitation. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-288 
  
 48. Intermediate business owners pay a lump sum ta x of 4% on annual turnover not exceeding RF 
20 million.  Businesses with annual turnover above RF 20 million must be registered. 
49. A withholding tax of 15% is levi ed on dividends, interest payments;  royalties;  service fees, 
including management and technical service fees;  and performance payments to artists, musicians, 
and others made by resident individuals or entities including tax-exempted entities. 
50. The corporate income tax is levied on business pr ofits at a rate of 30% (lowered from 35% in 
January 2006), while public and not -for-profit organizations are exempt ed.  Resident entities are liable 
for corporate income tax on business profit whethe r from domestic or foreign operations.  Non-
resident entities are liable for tax on business prof its derived through a permanent establishment in 
Rwanda.  Regarding cross-border ec onomic activities, Article 6 of the Law provides for avoidance of 
double taxation. 
51. Income from agricultural activities is exempt fro m income tax, if the proceeds do not exceed 
RF 12 million in the tax period.  Rwanda has no sp ecific legislation dealing with capital gains tax, 
thus any gains from sale or disposal of assets is taxed as part of business profits. 
52. Rwanda improved its business regulatory envir onment significantly during the period under 
Review.  A number of reforms related to invest ment were undertaken, and significant steps were 
made to improve the legal framewo rk.  New commercial legislation w as developed.  The main laws 
include:  a company law, a secured transaction la w, an insolvency law, a labour law, a law 
establishing the commercial courts, and a law on the protection of intellectual property. 
53. The Rwanda Development Board (RDB) was establis hed to facilitate new investment and fast 
tracking economic development by enabling private- sector growth.  The RDB was set up by bringing 
together under one roof all the Government agencies  involved in promoting investment, such as:  the 
Rwanda Investment and Export Promotion Agency  (RIEPA), the Rwanda Commercial Registration 
Service Agency (RCRSA), the Human Resource and Institutional Capacity Development Agency 
(HIDA), the Rwanda Information a nd Technology Agency (RITA) and the Rwanda Office of Tourism 
and National Parks (ORTPN),  CAPMER, Privatisation Secretariat and the Environmental Impact 
Assessment Unit of the Rwanda Environmental Manage ment Authority.  The RDB reports directly to 
the President and is guided by a Board that incl udes all the key Ministers (e.g., Finance, Trade, 
Infrastructure, Agriculture). 
54. The RDB provides investors with a "one-stop" service centre for guidance on laws, policies, 
incentives, investment climate and trends, invest ment opportunities, costs of setting up business, 
process for finding land, work permits and visas, ta x payment, construction permit, utilities and notary 
services, and sector specific information.  In a ddition, the centre provides environment clearance and 
investment certificates and through the Office of the Registrar General, issues company registration 
certificates, registration of secured transactions, security interests in movable property, and registration of intellectual property rights.  
55. As a result of its reforms, Rw anda emerged among the top global  performers;  according to 
the World Bank Doing Business Report, out of 183  countries, Rwanda's "ease of doing business" 
ranking changed from 158th in 2007 to 58th in 2011 (T able II.5) and 45th in 2012.  Rwanda was the 
top reformer in the EAC.  Its reforms included re ducing the time and number of procedures needed to 
start a business, improving regulations to ease access to credit, and reducing the time required to 
register property.
20  In addition, Rwanda introduced single border posts with neighbouring countries 
                                                      
20 World Bank (2011). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-289 
 
 
 and automated customs clearance, to facilitate trade.   Since February 2012, Rwanda has established an 
electronic single window (AsycudaWorld), which helps businesses to clear goods online. 
56. Despite the improvement in business environment, local and foreign private investment 
remains low because of, inter alia,  high transportation costs and poor  IT performance.  In addition, 
there have been complaints that the rapid regul atory changes were carried out without sufficient 
consultation.  Infrastructure bottlenecks, high ta xes, and tax administration issues remain major 
challenges for the private sector as it comp etes in global and regional markets. 
57. In June 2010, the Ministry of Trade and Indus try issued the Small and Medium Enterprises 
(SMEs) Development Policy, where the definition of SMEs includes both micros as well as small and 
medium enterprises (Table II.6).  The 2011 census enumerated 123,526 establishments;  the private 
sector accounts for 96.5% of the total.  Some 87.5%  of the SMEs operating in Rwanda, were formally 
registered, and 24% of these pay tax on a regular basis.  SMEs account for 98% of all businesses in 
Rwanda and 41% of private-sector employment  (small and micro businesses account for 36% of 
private-sector employment and medium-sized enterprises account for 5%.  SMEs concentrate mainly in commerce and services sectors (93%). 
Table II.5 
Doing business, 2007-11 
 2007 2008 2009 2010 2011 
Ease of doing business (rank) 158 150 139 67 58 
Starting a business 58 63 60 11 9 
Dealing with licences/dealing with construction permits 133 124 90 89 82 
Employing workers 106 95 93 30 .. 
Registering property 134 137 60 38 41 
Getting credit 159 158 145 61 32 
Protecting investors 162 165 170 27 28 
Paying taxes 83 50 56 60 43 
Trading across borders 175 166 168 170 159 
Enforcing contracts 69 44 48 40 39 
Closing a business 151 178 181 183 183 
.. Not available. 
Note: From 2009, the ranking of "dealing with licences " changed to "dealing with construction permits". 
Source : World Bank Doing Business Reports,  various years. 
Table II.6 
SMEs 
Size of enterprise Net capital investment 
(RF million) Annual turnover 
(RF million) Number of employees 
Micro  Less than 0.5 Less than 0.3 1-3 
Small 0.5-15 0.3-12 4-30 
Medium 15-75 12-50 31-100 
Source : MINICOM (2010), Small and Medium Enterprises (SMEs) Development Policy,  Kigali. 
58. SMEs are hindered by:  limited transport and energy, lack of a strong insurance industry, 
limited capital and access to finance;  difficultie s in enforcing contracts;  and limited business 
development skills.  In addition, th eir tax burden is relatively high: at least seven separate tax regimes 
are in force, and the World Bank estimated 3% of Rwanda’s GDP is spent on compliance issues, WT/TPR/S/271/RWA Trade Policy Review 
Page A3-290 
  
 including taxation, environmental regulations, EA C and international qualit y and safety standards 
required for export, and the Government’s health protocols.21 
59. In 2009, the Centre d’Appui aux Petites et Moyennes Enterprises (CAPMER), a 
public/private institution mandated to provide training, advice, and technical support to SMEs, was 
integrated into the Rwanda Development Board (RDB), to combine its mandate with export and 
investment promotion and general private-sector de velopment services.  Institutions offering services 
to SMEs include the MINICOM, RDB, Rwanda Enterprise Investment Company (REIC), and the 
Private Sector Federation (PSF).  The Ministry of trade and Industry is in charge of SMEs development through the Depart ment for SMEs development. 
60. It appears that the Government wishes to simplify the tax system and reduce tax rates.  A 
move towards a flat tax regime is being discussed.  As external grants a nd borrowing contribute 48% 
of government revenue, if more SMEs are encourag ed to register and pay taxes, the Government 
could increase internal tax revenue and redu ce its dependency on foreign aid and debt. 
61. Rwanda has bilateral investment treaties with Switzerland, Germany, South Africa, Mauritius, 
Belgium, Luxembourg, the United States, and South Korea, and double taxation treaties with 
Mauritius and Belgium.
22  Rwanda is a member of the Multilateral Investment Guaranty Agency 
(MIGA) and the International Centre for th e Settlement of Investment Disputes (ICSID). 
                                                      
21 MINICOM (2010b), p.29. 
22 UNCTAD, Foreign Direct Investment in LDCs. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-291 
 
 
 III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) I NTRODUCTION  
62. Since its previous Review in 2004, Rwanda has carried out reforms to simplify customs 
procedures, and customs clearance time has been redu ced from an average of 7 days to 2 days.  It has 
also removed the preshipment inspection requirements.   However, trading costs remain high for this 
land-locked country.  
63. Rwanda has been a member of the EAC sin ce 2007 and has been implementing the Common 
External Tariff (CET) since July 2009.  Goods import ed into Rwanda are subj ect to tariffs, excise 
duties, VAT, and/or advance corporate tax.  Rwa nda bound 100% of its tariff lines;  nonetheless, for 
263 tariff lines at the HS 8-digit level, the applied MFN tariff rate exceeds the bound level.  
64. Rwanda notified that it does not apply im port licensing procedures and has no law or 
regulation relevant to the Agreement on Import Lice nsing Procedures.  Howeve r, import permission is 
required from relevant ministries/agencies for imports of certain products.  For example, permission is 
required from the Rwanda Environment Mana gement Authority (REMA) to import, inter alia , 
polythene bags. 
65. Since its establishment in 2002, the Rwanda Bu reau of Standards (RBS) has published 780 
national standards;  Rwanda has 67 technical regulations (compulsory  standards).  The RBS is making 
efforts to harmonize Rwandan standards with EA C and COMESA standards.  Rwanda issued its 
Quality Policy in 2010 to help guide standardization activities. 
66. According to the authorities, Rwanda does not s ubsidize exports.  However, exports of goods 
or services valued between US$3-5 million benefit fro m an income tax discount of 3%;  if the amount 
exceeds US$5 million, the tax discount is 5%.  Rwa nda is changing its focu s from establishing free 
economic zones (FEZs), to special economic zones (SEZs), and incentives are provided to exporters 
located in SEZs.  Currently, only one SEZ – the Kigali SEZ – is ready for business. 
67. The Law on Public Procurement was issued in  2007, followed by the establishment of the 
Rwanda Public Procurement Authority (RPPA), wh ich replaced the National Tender Board.  The Law 
applies to procurement of works, goods, consulting or  other services carried out by public institutions, 
except for procurement for national defence and securit y.  It allows a 10% price preference for local 
companies. 
68. Despite some privatization, the State continu es to play a dominant role in the economy.  
Rwanda is preparing its draft law on competition and consumer protection.  A Competition Policy 
Paper was adopted by the Cabinet in 2010, and the au thorities stated that the draft competition law is 
to be gazetted soon.  Comprehensive legislation on  IPRs – the Law on the Protection of Intellectual 
Property – entered into effect in 2009, and an Inte llectual Property Policy was issued.  Since Rwanda's 
Independence in 1962, only 114 patents have been issued. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration, customs procedures, and valuation 
69. In practice, customs procedures have not been  fully harmonized by EAC members, nor have 
documentation requirements (see Common Report). WT/TPR/S/271/RWA Trade Policy Review 
Page A3-292 
  
 70. Importers must register with the Rwanda De velopment Board (RDB) and obtain a taxpayer's 
identification number (TIN);  all natural or legal pe rsons are eligible.  Customs declarations must be 
accompanied by supporting documents, i.e., commercial invoices, bills of lading, and the packing list.  
71. As a land-locked country, Rwanda's trading costs are high.  Containers arriving from 
Mombasa or Dar es Salaam take a long time to re ach Kigali (and vice versa).  Reforms have been 
carried out since 2004 to simplify customs procedures.  Computer programs such as Asycuda++, Asy scan, pre-clearance, and a risk analysis system, ha ve reduced customs clearance time from an average 
of 7 days to 2 days.  According to the authorities, all major customs stations are automated, and police 
road blocks have been eliminated.  Since Fe bruary 2012, Customs has been implementing a web-
based electronic single window system, allowing the whole clearing process to be handled 
electronically.
23  However, despite improvements, cross-border trade still encounters difficulties due 
to poor infrastructure, weighbridges, and lengthy bureaucratic procedures. 
72. Rwanda has removed its pre-shipment inspecti on (PSI) requirements since 2004.  Rwanda is 
implementing the EAC rules on customs valuation (see Common Report).  It notified application of the WTO Agreement on Customs Valuation (CVA) in January 2004.
24  Nonetheless, Rwanda still has 
some difficulties in fully implementing the CVA.  On the other hand, as a member of the EAC, 
Rwanda Customs defines the customs value of impor ted goods as the c.i.f. at the port of first entry 
into the EAC, instead of c.i.f. Kigali.  Thus, trans port cost between the port of first entry and Kigali is 
excluded from the customs value, which gr eatly reduces the cost of importation. 
73. Rwanda also notified that it is implementi ng the COMESA and the EAC rules of origin.25 
74. All imports are sample tested by the Rwanda Bure au of Standards (RBS), to ensure that they 
meet the requirements of Rwanda standards, or in ternational or foreign standards (section (vi)(c)). 
(ii) Tariffs 
75. Rwanda has been a member of the EAC sin ce 2007, and has been implementing the Common 
External Tariff (CET) since July 2009.  Joini ng the EAC and implementing the CET has reduced 
Rwanda’s tariff revenue for various reasons (Table  III.1):  first, tariffs on imports from other EAC 
member states were removed;  se cond, products that used to earn si gnificant revenue are now taxed at 
a lower tariff rate, for example, the tariff on elect ric generators fell from 30% to zero;  and third, 
import tariffs are based on the c.i.f. value of the port  of first entry into the EAC, instead of c.i.f. 
Kigali, which also resulted in revenue losses.  From  2008 to 2010, the share of import tax in total tax 
revenue fell from 12% to 6%. 
76. The Government plans to mitigate revenue loss by improving domestic tax collection, 
although details were not provided.   Rwanda benefited from the COMESA Fund to compensate for 
revenue loss following tariff reductions under COMESA.  It intends to mitigate revenue loss through 
trade facilitation measures, better control of sm uggling activities, as well as reduction of tariff 
exemptions. 
                                                      
23 RRA online information Viewed at:  http://www .rra.gov.rw/rra_article926.html [27/06/12]. 
24 WTO document G/VAL/N/1/RWA/1, 29 February 2012. 
25 WTO document G/RO/N/75, 28 February 2012. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-293 
 
 
 Table III.1 
Tax revenue performance, 2005-10 
(RF billion and %) 
 2005  2006 2007 2008 2009  2010
Value % Value % Value % Value % Value % Value % 
Direct taxes 50.7 31 64.7 33 86.6 36 123.1 37 136.5 38 162.3 39 
  Tax on income and profit 49.9 31 63.8 33 85.6 36 122.0 37 135.3 37 159.6 39 
          Companies 23.8 15 26.8 14 32.2 13 51.2 16 46.0 13 46.2 11 
          Individuals (PAYE) 25.4 16 35.8 18 49.8 21 65.5 20 82.4 23 102.6 25 
          Others 0.6 0 1.1 1 3.6 1 5.3 2 6.9 2 10.8 3 
  Property taxes 0.8 0 0.8 0 1.0 0 1.1 0 1.2 0 2.8 1 
Taxes on goods and services 82.9 51 96.2 49 121.0 51 161.7 49 184.7 51 216.9 53 
  Excise taxes 21.5 13 23.3 12 29.5 12 37.5 11 49.8 14 69.8 17 
  VAT 57.7 36 67.2 35 85.3 36 116.9 36 125.1 34 131.7 32 
      of which: on imports 26.6 16 30.8 16 36.0 15 52.2 16 54.0 15 50.9 12 
  Road Fund 3.6 2 5.8 3 6.3 3 7.4 2 9.8 3 15.4 4 
Taxes on international trade  27.8 17 30.4 16 28.7 12 42.2 13 37.6 10 28.5 7 
  Import tax 22.0 14 24.0 12 27.0 11 40.1 12 35.3 10 26.2 6 
  Other (including Magerwa) 5.8 4 6.4 3 1.7 1 2.2 1 2.3 1 2.3 1 
Taxes on electrogaz fuel 
imports for generators 1.1 1 3.4 2 2.4 1 1.7 1 5.1 1 5.5 1 
Total tax revenue (including 
electrogaz fuel imports) 162.5 100 194.7 100 238.8 100 328.7 100 364.0 100 413.1 100 
 
Source : Data provided by the RRA. 
(a) MFN applied tariff structure 
77. Since 2009, Rwanda has been implementing the CET, with three basic bands (zero, 10%, and 
25%), and rates ranging from 35% to 100% on 58 cat egories of "sensitive" items (Common Report, 
Chapter III).  On request, an EAC waiver may be granted to apply a country-specific rate to a 
sensitive product.  For Rwanda, departure from the C ET rates (under waiver) is generally to facilitate 
trade through lower tariff rates on imported st aple food or inputs not produced in Rwanda 
(Table III.2). 
Table III.2 
Rwanda-specific "sensitive" products, 2011 
HS code Description C ET rate Rwanda tariff 
1001.9020 - Hard wheat 35% 0 
1006.1000  - Rice in the husk (paddy or rough) 75% or US$200/MT 
whichever is higher 30% between 2009 and 2011 
1006.2000  - Husked (brown) rice 75% or US$200/MT 
whichever is higher 30% between 2009 and 2011 
1006.3000  - Semi-milled or wholly milled rice, whether or not 
     polished or glazed 75% or US$200/MT 
whichever is higher 30% between 2009 and 2011 
1006.4000  - Broken rice 75% or US$200/MT 
whichever is higher 30% between 2009 and 2011 
1101.0000 Wheat or meslin flour 60% 35% 
1701.9990 - Other sugar 100% or US$200/MT 
whichever is higher 25% for July-December 2010, 
July 2011-June 2012 
6309.0000 Worn clothing and other worn articles 45% or US$0.3/kg 
whichever is higher 35% or US$0.2/kg whichever 
is higher 
Source : Information provided by the Rwandan authorities. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-294 
  
 78. According to the authorities, where goods are s ubject to a lower prefer ential tariff rate under 
COMESA than the EAC CET, the lower rate will prevail until the conclusion of the ongoing 
negotiations on a Tripartite Agreemen t (Common Report, Chapter II).  
(b) Bound tariff 
79. Rwanda bound 100% of its tariff lines  (Common Report, Table III.1), at ad valorem  rates 
ranging from zero to 100%.  Tariffs were bound at rates ranging from zero to 100% on non-
agricultural products, and zero to 80% on agricultura l products.  The simple average bound rate is 
89% (73.9% for agricultural products and 91.5% fo r others);  76.2% of lines are bound at a maximum 
rate of 100%, 11.9% at a maximum of 80% and 0.9%  (42 headings at the HS 6-digit level) are bound 
at zero (including 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). 
80. Applied MFN tariff rates exceed their bound leve l on some 263 tariff lines at the HS 8-digit 
level (45 on agricultural products and 218 on non-agricultural products) (Table AIII.1). 
(c) Tariff preferences 
81. Rwanda grants tariff preferences to other EA C members.  In addition, Rwanda applies 
preferential tariffs to products orig inating in other COMESA members. 
(d) Tariff exemptions and concessions 
82. Some goods are exempted from import tari ffs under Annex V of the EAC Customs 
Management Act (Common Report, Chapter III). 
83. The EAC Council of Ministers also approved an exception for Rwandan manufacturers to 
import specified raw materials and industrial inputs free of customs tariffs under the duty remission scheme for five years, with effect from 1 July 2009  (Table AIII.2).  According to the authorities, all 
enterprises manufacturing relevant products are include d in the list, thus there is no selection criterion 
such as ownership restrictions.  
(iii) Other taxes, duties and charges 
(a) Excise tax 
84. Law No. 57/2011 of 31 December 2011 regulat es excise tax in Rwanda (Table III.3). 
85. Excise taxes are applied on imported and dome stically produced products.  The tax on 
imports is applied on the c.i.f. value plus the im port tariff;  on local products it is applied on the 
ex-factory price. 
(b) VAT 
86. VAT is regulated under the Law No.6/2001 of 20 January 2001 on the Code of Value Added 
Tax, Law No.24/2006 of 16 May 2006 Modifying and Complementing Law No.06/2001 on the Code 
of Value Added Tax, and Law No.25/2010 of 28 May 2010 Modifying and Complementing Law 
No.06/2001. 
 EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-295 
 
 
 Table III.3 
Excise tax, 2011 
Products Tax rate 
Fruit juices 5% 
Lemonade, soda and other juices 39% 
Mineral water 10% 
Beer 60% 
Wine 70% 
Brandies, liquors and whisky 70% 
Cigarettes 150% 
Fuel (excluding benzene) and gas oil  183 RF/litre on premium, 150 RF/litre on gas oil 
Lubricants 37% 
Vehicles with an engine capacity of less than 1500cc 5% 
Vehicles with an engine cap acity between 1500cc and 2500cc 10% 
Vehicles with an engine capacity of above 2500cc 15% 
Powdered milk 10% 
Telephone communications 8% 
Source : Law No.57/2011 of 31/12/2011  Modifying and Complementing Law No .26/2006 of 27/05/2006 Determining and 
 Establishing Consumption Tax on Some Imported a nd Locally Manufactured Products as Modified and 
 Complemented to date. 
87. VAT is applied at a standard rate of 18%, on goods and services, imported or domestically 
produced.  It is levied on the c.i.f. value of impor ts, plus any import tariff, excise tax, and handling 
fees.  VAT is calculated on the sale price of domestically produced goods. 
88. Some goods and services are exempted from VAT, including water supply services, some 
transport services, financial and insurance services , some energy supplies, agricultural and livestock 
products, agricultural inputs and equipment, and certain imports of persons with (or without) 
investment certificate (Table AIII.3). 
89. Goods and services subject to VAT at the zero rate  include:  exports of goods and services, as 
well as goods imported by diplomatic missions accr edited in Rwanda; goods delivered or services 
supplied under an agreement between the Governme nt and donors or in the context of projects 
financed from foreign funds;  and goods, services or imports covered by technical assistance 
agreements.26 
90. Businesses must be registered for VAT if thei r gross turnover is over RF 20 million per year, 
or RF 5 million over the three previous months.  Voluntary registration is possible.  Transfer of a 
whole business is not subject to VAT. 
(c) Other 
91. Traders with no tax clearance certificate must pay a 5% advance of their corporate tax to the 
Customs before they may import. 
92. Customs also collects fees, on behalf of other agencies: the road main tenance fees, visa fees, 
and the Rwanda Bureau of Standards (RBS) fees. 
                                                      
26 Law No. 06/2001 of 20 January 2001 on the Code of Value Added Tax.  Viewed at: 
http://www.rra.gov.rw/IMG/pdf/Law_No_06-2001_of_20.01.2001_on_the_Code_of_Value_Added_Tax.pdf  
[16 April 2012]. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-296 
  
 (iv) Import prohibitions, restrictions, and licensing 
93. Imports of goods specified in Part A of the Second Schedule to the EAC Customs 
Management Act are prohibited (Common Report, Chapter III). 
94. In accordance with the Prime Minister’s Or der No. 26/03 of 23 October 2008, imports of 
certain chemicals and pollutants are prohibited.  In addition, Law No. 57/2008 of 10 September 2008 
prohibits importation of polythene bags.  However, in ex ceptional cases, any person needing to 
manufacture, use, import, and sell polythene bags may apply and obtain written authorization from the 
Rwanda Environment Management Authority (REMA). 
95. Imports of goods specified in Part B of the Second Schedule to the EAC Customs 
Management Act are restricted (Common Report, Chapter III);  import licences are required from the 
relevant ministries. 
96. Rwanda notified that it does not apply im port licensing procedures and has no law or 
regulation relevant to the Agreement on Import Licensing Procedures.27  However, import permission 
is required from relevant ministries/agencies for imports  of certain products.  For example, permission 
from REMA is required to import: drugs and chemical  substances (Prime Minister Order No. 27/03 of 
23 October 2008);  ozone-layer-dep leting substances, a nd products and equipment containing such 
substances (Ministerial Order No. 006/2008).  Permission from the National Agricultural Export 
Development Board (NAEB) is re quired to import agricultural inputs;  and permission from the 
Rwanda Agriculture Board is required to import livestock. 
97. The authorities state that there is no consolid ated list of restricted items, but new laws 
restricting imports are circulated immediately to Customs to implement.  Relevant legislation on import restrictions includes:  Organic Law No. 04/2005 of 8 April 2005 determining the modalities of 
protection, conservation, and promotion of the environment;  Ministerial Order No.007/2008 of 
15 August 2008 establishing the list of protected animal and plant species;  Ministerial Order No.003/16.01 of 15 July 2010 preventing activities that pollute the atmosphere;  and Ministerial Order 
No.004/16.01 of 15 July 2010 governing the importation and exportation of wild animals.  It appears 
that the importation of right-hand drive motor vehi cles is restricted, and the authorities state that 
imports of animals from neighbouring countries are currently banned, due to diseases such as foot-
and-mouth disease (Chapter IV(2)(iii)). 
(v) Contingency trade remedies 
98. Rwanda has no national legisla tion on anti-dumping, countervailin g, or safeguards.  Rwanda 
notified that it has not established an authority co mpetent to initiate and conduct an investigation 
within the meaning of Article 16.5 of the Agreem ent on Anti-Dumping, and thus has not taken any 
anti-dumping actions.
28  However, as part of the common EAC trade regime already in place, any 
contingency action decided at the region al level would be applied by Rwanda. 
                                                      
27 WTO document G/LIC/N/3/RWA/2, 18 October 2011. 
28 WTO document G/ADP/N/193/RWA, 26 February 2010. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-297 
 
 
 (vi) Standards and technical requirements 
(a) Standardization and the adoption of technical regulations 
99. The Law Establishing the Rwanda Bureau of Standards (Law No. 03/2002 of 19 January 
2002) regulates standards, quality testing, certificat ion, and metrology.  In addition, the Rwanda 
Quality Policy, passed by the Cabinet in 2010, guides standardization activities. 
100. The Rwanda Bureau of Standards (RBS), estab lished in 2002, is responsible for promoting 
standards, quality management, and metrology ac tivities, and ensuring that they are properly 
applied.29  Notices on standards and technical regulations adopted by the RBS are published in the 
Official Gazette .  Since 2002, the RBS has published 780 national standards, all voluntary.  The RBS 
is also making efforts towards harmonizing Rwanda n standards with EAC and COMESA standards; 
currently, 528 are EAC harmonized, and 304 are harmonized with COMESA standards. 
101. The procedure to develop standards was revi sed in 2008 to "mirror international best 
practices".  Standards are devel oped through RBS technical committees  (TCs), which are made up of 
representatives of the public and private sectors (Chart III.1).  
102. Technical regulations may be developed and ad ministered by the ministries (responsible for 
agriculture, construction, electricity, environment, health, industry and trad e, telecommunications, 
tourism, transport, petroleum and mineral resour ces), and a number of regulatory bodies (such as 
REMA, RURA, RDB, RBS).  In accordance with  RBS Instruction No. 02/2005, Rwanda has 67 
technical regulations (compulsory standards), coveri ng food, mineral water, drinking water, alcoholic 
beverages, liquor, grains, coffee, and tea, milk (Tab le AIII.4).  These technical regulations have been 
developed by different regulators.  Information is not available on the procedure for adopting and 
implementing technical regulations. 
103. The RBS is Rwanda's WTO/TBT Enquiry Point.  The RBS has accepted the WTO Code of 
Good Practice for the Preparation, A doption and Application of Standards.30  According to the 
authorities, the RBS is a non-profit institution, fi nanced by the Government;  the RBS charges 
businesses a fee that compares favourably within the re gion.  Up to 9 July 2012, Rwanda had made 
eight notifications under Article 2.9 of the TBT Ag reement to the WTO.  All were notified by the 
RBS.  They cover non-alcoholic and alcoholic bevera ges, cereal products, labelling of pre-packaged 
food, milk and milk products, meat and meat products, tea and coffee, and building materials. 
104. The RBS is a member of the International Organization for Legal Metrology (OIML), the 
African Region Standardization Organization (ARSO) , the African Electrotechnical Standardization 
Commission (AFSEC), and the International Metrolog y Confederation (IMEKO).  It is currently a 
correspondent member of the ISO, and is  working to become a full member. 
 
                                                      
29 WTO document G/TBT/2/Add.85, 24 February 2005. 
30 WTO document G/TBT/CS/N/159, 7 March 2005. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-298 
  
 Chart III.1 
Standards development and information dissemination 
 
Source :  RBS, Standards Unit. Balloting for CD 
Head of Information : Number and public review of standards 
Standards Officer : comments  
No Yes Regional TC in case of harmonization 
Consensus 
Yes No 
Approval at regional level 
Regional secretariat 
Editors : edit standards 
Director General/Director SU : Approve standards Ensure initials to Final Rwanda Standards by DG 
and Director SU
Head Info:  publish Rwanda 
Standards (RS) (catalogue RS; update 
database;  update website; official 
gazettin g Handle requests from internal/external customers 
(standards sales; acquisition of 
reference materials and other 
documentation; library services) Dissemination of 
information on 
standards and 
technical regulations Head of section :  analyse of requests; channel reque sts to relevant standards officer s; formulate justification notes; 
compile six-month list proposals and work programme af ter Standards Project Committee (SPC) prioritization 
Standards Project Committee (SPC) :  new work item approval/withdrawal; pr ioritize new work items; approve 
the priority list for work programme 
Director General :  Approve work programme.   Head of Information: Notification to the WTO  
Director of Unit: resources 
availabilit y
Standards officers :  Prepare working documents (field visits  and research, information collection, 
analysis and testing, drafting and formatting). Director, Standards Unit :  receive applications for developi ng new standards from stakeholders  (new work item; revision or 
review; harmonization (EAC, CO MESA, etc.); withdrawal)  
TC availability 
TC meetings/Consultative meetings  in case of harmonization:  form 
subcommittees/working groups if nece ssary; discuss the draft standard 
Consensus 
Yes Conflict 
resolution Circulate draft standards Yes Approve new TC / 
dissolve TCs 
No No Yes No Coordination and 
resource 
management EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-299 
 
 
 (b) Conformity testing, certification, and accreditation 
105. In principle, the RBS is responsible for insp ecting imports and exports for compliance with 
standards and technical regulations, as well as ensu ring quality control at all points of production, 
marketing, and consumption, through import inspec tion at the border, and industrial inspection and 
market surveillance within Rwanda.  Other c onformity agencies include the MINAGRI, for SPS 
inspections on plant and animal health;  MINICO M, for consumer protection;  MININFRA, for 
building, roads, bridges, and other civil engineeri ng structure;  MOH, for food hygiene and medical 
products and establishments;  National Police, for road vehicles;  the Rwanda Development Board 
(RDB), for hotels and food establishments; REMA , for projects and products that may cause 
environmental degradation;  and RU RA, for public utilities.  Accordi ng to the authorities, Rwanda has 
18 quality testing laboratories, and the proportion of samples sent abroad for t esting has been reduced 
to less than 5% of all samples tested. 
106. Various institutions are responsible for the in spection system, and quality control laboratories 
are also scattered:  the RBS has biochemical, metrology, and materials testing laboratories, 
MININFRA has the national laboratory of public works;  MINAGRI has the plant health and seeds 
laboratory and veterinary laboratory;  MOH ha s the national reference laboratory and medical 
laboratories;  the National Police has a forensic labo ratory and centre for technical controls;  and the 
Rwanda Geology and Mines Authority has a mine ral quality control laboratory.  Most of the 
laboratories do not fully implement internationa l good laboratory practice (ISO/IEC 17025, and ISO 
15189);  in addition, there is no expert for maintena nce of laboratory equipment.31  The Quality Policy 
issued in 2010 is aimed at streamline the management of the laboratories. 
107. The certification system in Rwanda is also fragmented.  The RBS operates voluntary product 
and system certification schemes, offering “Quality  Marks” to products and systems complying with 
relevant standards.  In addition, agencies under the Ministry of Agriculture, such as the National 
Agricultural Export Development Board (NAEB), pr ovide certification for tea, coffee, and other 
exports. 
108. Rwanda does not have an accreditation body.  Th e EAC Standardization, Quality Assurance, 
Metrology and Testing (SQMT) Act 2006 stipulates that  "each Partner State is required to designate a 
National Accreditation Body as part of its Quality Infrastructure".  Countries with no accreditation 
body may establish a focal point instead.  Thus Rwanda  has nominated a focal point in the Ministry of 
Trade and Industry. 
(c) Inspection at the border 
109. Under RBS Instruction No. 01/2004 imports of selec ted products and materials of high risk to 
consumers and the environment require a batch certif icate from the RBS, attesting that a particular 
consignment or shipment conforms to the specified  Rwanda standards, or international or foreign 
standard recognized by the RBS.  All imported perishable goods must indicate the date of 
manufacture and of expiry;  if the remaining shelf life on these goods is less than half of their total 
shelf-life (for foodstuffs 65%), they must not be accepted into the Rwanda market. 
110. Importers must apply for the batch certificate one week before the goods arrive.  They must 
provide:  the packing list, invoice, bill of lading or  airway bill, test certif icate from the country of 
origin, and import permit from the relevant ministry  for products such as meat, fertilizers, drugs, and 
fish.  If the imports include food or food products, the test certificate must indicate that the food or 
                                                      
31 MINICOM (2010b), p. 18. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-300 
  
 food products are consumable in th e country of origin.  According to  the authorities, the RBS accepts 
test certificates and reports from all "recogni zed" testing laboratories in the world. 
111. RBS inspectors take samples from import shipments or consignments, and evaluate the 
sample to determine its compliance with requirement s in Rwanda.  However, if a mutual recognition 
agreement has been signed, the RBS may issue a batch certificate without collecting samples for 
further evaluation.  According to the authorities,  the East African Community Standards, Quality 
Assurance, Metrology and Testing Act of 2006 coordi nates standards in the region.  An East African 
Standard supersedes similar standards adopted in EAC member states. 
112. The RBS issues a batch certificate for imports that comply with requirements on a per 
shipment or consignment basis.  The importer must  pay:  a non-refundable application fee;  the 
transport, board and lodging costs for the RBS inspector if inspection and sampling is conducted 
outside of the duty station;  and a batch certificate fee or a fee equivalent to 0.2% of the cost and 
freight of the imported goods. 
113. Products that do not conform to standards ma y be re-exported or destroyed, with the 
supervision of the RBS.  Any person who cont ravenes the instruction may face the following 
penalties:  a warning;  ban on the sale of the goods or services in Rwanda;  seizure of goods; destruction of goods;  temporary or permanent susp ension of trade mark or conformity certificate; 
fines not exceeding twice the value of the goods;  tem porary closure of the enterprise;  and closure of 
the enterprise following a court decision.  First time contraventions often receive warnings, while 
repeated contraventions attract heavier penalties. 
(d) Future reform of the RBS 
114. The Government is aware that implementation of  existing standards by local industry, public 
institutions, and the public in  general is still very low.
32  The Rwanda Quality Policy, approved by the 
Cabinet in October 2010, defines future reform di rections for the RBS with the objective of helping 
Rwandan exports to meet quality  and standards requirements of  the international market. 
115. In accordance with the National Export Strate gy, the RBS is developing a one-stop shop for 
export standards, including testing, metrology, tr ainings, certifications, and other export standard 
support. 
(vii) Sanitary and phytosanitary measures (SPS) 
116. At the previous TPR of Rwanda, the authorities agreed to submit the completed questionnaire 
on SPS.33  However, so far Rwanda has not submitted it. 
117. The current regulatory framework on SPS is fra gmented between different institutions and 
ministries (Table AIII.5).  However, the authorities have stated that the RBS is working on initiatives 
for a common regulatory platform. 
118. The legislative framework on SPS, including on qu arantine requirements, is not available.  
The authorities state that a draft national food polic y is awaiting approval.  In accordance with the 
draft food policy, a coordination mechanism on food safety is being established;  the Ministry of 
                                                      
32 MINICOM (2010b). 
33 WTO document WT/TPR/M/129/Add.1, p.6, 1 November 2004. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-301 
 
 
 Health is the lead ministry, with MINAGRI, MINI COM, RBS, the police, Kigali City, and REMA as 
stakeholders. 
119. In the context of environmental protection, Rwanda has ratified a number 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). 
120. Rwanda is a member of the Codex Alimentarius. 
121. Production and marketing of any product or toxi c substance that affects the environment are 
prohibited.  According to the authorities, animal s from neighbouring countries are currently banned 
from entering Rwanda due to diseases such as foot-and-mouth disease (Chapter IV(2)(iii)). 
(viii) Marking, labelling, and packaging 
122. Goods and containers must be labelled and marked clearly to facilitate identification of the 
articles indicated on the accompanying documents/forms .  Labels must give the name of the product, 
ingredients, net weight, name and address of the manufacturer, packer, distributor, importer, exporter 
or vendor, lot identification, date marking and stor age instructions, and instructions for use.  All 
mandatory information must be in one of the three official languages (English, French, or 
Kinyarwanda).  
123. Rwanda prohibits the importation of plastic bags .  According to the authorities, goods packed 
in plastic bags are not all prohibited from importation;   prohibition depends on types, although details 
were not provided.  
124. Packaging is becoming a barrier to export, as there is no packaging plant in Rwanda.  
Exporters must obtain permission from REMA to impor t plastic bags as packaging material for export 
purposes. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures 
125. Exporters are required to obtain a tax iden tification number (TIN) from the RRA, free of 
charge, before they export.  They are required to submit commercial invoices and the packing list to 
Customs;  other documents are optional.  The RRA issues certificates of origin for most export 
products, the NAEB issues certificates of origin for tea and coffee. 
(ii) Export taxes and charges 
126. According to the authorities, there is no tax or other levy on exports. 
127. Exports are zero-rated for VAT. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-302 
  
 (iii) Export prohibitions, restrictions, and licensing 
128. Exports of goods specified in Part B of the Third Schedule to the EAC Customs Management 
Act are restricted.  These exports require a licence issued by the relevant ministry.  According to the 
authorities, other than restrictions under internati onal agreements to which Rwanda is a signatory, 
there are no restrictions on exports. 
129. Apparently, licences are required for export of hide and skins, and minerals.  The list of 
agencies responsible for issuing ex port licences, the corresponding export products, and the rationale 
for the restriction is not available. 
(iv) Export subsidies and incentives 
130. According to the authorities, Rwanda does not  subsidize exports.  However, under the Law 
No. 26/2005 of 17 December 2005 relating to Inv estment and Export Promotion and Facilitation, 
exports of goods or services of  a value between US$3 million and 5 million attract an income tax 
discount of 3%;  if the value exceeds US$5 million, the discount becomes 5%. 
131. The Government promotes Rwanda’s products at  regional/international markets by helping 
exporters to participate in fair s, exhibitions, and business tours. 
132. Rwanda is changing its focus away from free ec onomic zones (FEZs), to establishing special 
economic zones (SEZs), which can host many di fferent types of zones including FEZs, export 
processing zones (EPZs), industrial parks, ICT pa rks, and agri-processing parks.  Incentives are 
provided to exporters located in special economic zones (see section (a) below). 
(a) Special economic zones (SEZs) 
133. Under Law No.05/2011 of 21 March 2011 Regulat ing Special Economic Zones, every SEZ 
must have a "one stop centre" to facilitate the opera tions of the developer, operator, and users of the 
zone.  In a proposed SEZ regulation, the Rwanda Development Board (RDB) set licence fees for SEZ 
developers, and operators (managers of the zone) at US$2,500;  user licences are free of charge.  The 
Rwanda Special Economic Zone (RSEZ), a regulator y authority, was set up as both the developer and 
the operator of the Kigali Special Economic Zone (KSEZ). 
134. The SEZ Law does not distinguish SEZ users by ac tivity.  SEZ users must have an investor 
certificate (costing US$500) from the RDB as well as a SEZ licence (free of charge) from the RDB.  
They must submit a business plan, architectural d esigns based on a SEZ design, and an environmental 
impact assessment report.  SEZ developers must have  financial capability to build zone infrastructure 
(such as water, power, fibre-optic and sewerage treat ment plant), and operators  must prove extensive 
management experience as well as financ ial resources to manage the zone. 
135. Imported goods enter the zone free of customs tariffs.  These imported goods may be sold 
outside the zone, if relevant customs tariffs are pa id.  A fiscal regime is being formulated and will 
contain details regarding both fiscal and non-fiscal incentives.  Apparently, incentives will include 
lower corporate income tax:  users in a SEZ pay corpor ate income tax at a rate of 15% (instead of the 
statutory rate of 30%). 
136. All economic activities are allowed in SEZs, with a few exceptions (Table III.4).  The 
Ministry of Trade and Industry reserves the right to amend the list whenever necessary.  EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-303 
 
 
 Table III.4 
Economic activities not permitted in a SEZ 
Negative list 
Manufacturing of products mentioned by the EA C CMA 2004, under the list of prohibited products 
Manufacturing, importation, use and sa le of polythene bags in Rwanda (Law No. 57/2008 of 10 September 2008) 
Manufacturing and sale of drugs (Prime Mi nister Order No .27/03 of 23 October 2008) 
Manufacturing and sale of chemicals and other prohibited pollutants (Prime Mini ster Order No. 26/03 of 23 October2008) 
Manufacturing and sale of ozone layer deple ting substances and equipment containing su ch substances (Ministerial Order No. 006/ 2008 
of 15 August 2008) 
Source: RDB, Proposed SEZ Regulations . 
137. Rwanda has one SEZ, the Kigali Special Economic  Zone.  According to the authorities, all 
infrastructure in the KSEZ has been deve loped, and it is ready for business. 
(v) Export finance, insurance and guarantees 
138. It seems that Rwanda does not have any expor t finance, insurance or  guarantee schemes.  
According to the authorities, the existing export fina ncing scheme is specific to the agriculture sector, 
but no information is available.  Export insuran ce is provided by the African Trade Insurance Agency. 
(vi) Export promotion and marketing assistance 
139. In 2010, Rwanda launche d its National Export Strategy (NES), aimed at achieving sustainable 
export growth.  The NES recognized that expor t promotion activities in Rwanda have been 
uncoordinated, with a low impact.  In some instan ces, market access and buyers were to be secured 
for certain products, but Rwandan s uppliers were unable to meet the demand for the product agreed in 
the supply contract.34 
140. The NES aims to diversify Rwanda’s exports into targeted products and services, promote 
innovation, increase productivity, and serve higher ma rgin niche markets.  To achieve these targets, 
the NES identified some priority export sectors base d on their potential economic and social returns.  
These include traditional sectors, such as coffee, tea, tourism, and mining, as well as non-traditional 
sectors, such as horticulture and business process outsourcing. 
141. Currently the RDB and the NAEB are the ke y agencies promoting exports in Rwanda; 
private-sector operators also participate, wh ile the MINICOM is the coordination agency. 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
142. Incentives are regulated mainly by Law No . 26/2005 Relating to Investment and Export 
Promotion and Facilitation, and Law No. 16/2005 on Direct Taxes on Income.  Under Law 
No. 26/2005, investors in projects with estimated investment of US$100,000 (local) or US$250,000 (foreign) may apply for incentives.  These investors require an investment certificate from the RDB, 
at a fee of US$500.  According to the authorities, if all documents are submitted, it takes the RDB two 
working days to process the application materials and issue the investment certificate.  Criteria used in 
                                                      
34 MINICOM (2011b). WT/TPR/S/271/RWA Trade Policy Review 
Page A3-304 
  
 investment evaluation include:  level of investment , transfer skills and technology, use of local raw 
materials, potential for export, innovation, and creativity.35 
143. Incentives are the same for local and fore ign investors.  Incentives may be non-fiscal36, or 
fiscal, such as exemption from import tariffs and the VAT on imports of plant, machinery and 
equipment;  the right for business operators to full y offset the cost of providing infrastructure and 
constitutional protection of free re patriation of capital and profits. 
144. A large number of incentives are provided in terms of income tax exemptions/reductions, 
under Law No.16/2005 on Direct Taxes on Income (Table III.5). 
145. Tax incentives are also given to exporters (section (3)(iv)). 
Table III.5 
Income tax incentives 
Eligibility Incentives 
A registered investment entity that  operates in a free-trade zone, and 
foreign companies with headquarters in Rwanda and that satisfy the 
requirements of the Investment and Export Promotion Law  
 0% corporate income tax with no time limitation 
Exemption from withholding tax 
Tax-free repatriation of profits 
Companies carrying out microfinance activities 0% corporate income tax for five years, renewable by the 
order of the minister  
Registered investors Profit tax discount of: 
2% for employment of 100-200 Rwandansa 
5% for employment of 201-400 Rwandansa 
6% for employment of 401-900 Rwandansa 
7% for employment of more than 900 Rwandansa 
 
 If registered business is located in Kigalib 
 
If registered business is located out side of Kigali or falls within the 
priority sectors determined by the Investment Code of Rwandab Investment allowance: 
40% 
 
50% 
 
a The discount is granted to investors only if they retain the employees for at least six months during a tax period, and the c ategory 
 of employees are not those who pay PAYE 0%. b Investment of at least RF 30 million, and the business assets must be held at the establishment for at least three tax period s after 
 the tax period in which the investment allowance was taken into consideration. 
 
Source : PWC (2011), Doing Business: Know Your Taxes – East  African Tax Guide 2010/11, January, pp.10-11.  Viewed 
 online at:  http://www.pwc.com/en_ug/ug/pdf/e a-tax-guide-2011.pdf [23 February 2012]. 
(ii) Government procurement 
146. According to the authorities, government proc urement accounts for around 11% of Rwanda's 
GDP. 
                                                      
35 RDB (2010), p.23. 
36 Non-fiscal incentives include:  free initial work permit and visa for investors and foreign workers;  
an investor who deposits an amount equivalent to US$50 0,000 in an account in a Rwandan commercial bank for 
not less than six months is entitled to permanent residency status;  and facilitation services to investors on, 
inter alia, land acquisition. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-305 
 
 
 (a) Legal framework 
147. Public procurement is governed by the Law on Public Procurement No. 12/2007 of 
29 March 2007, and Ministerial Order No. 001/ 08/10MIN of 16 January 2008 Establishing 
Regulations on Public Procurem ent and Standard Bidding Documents.  The law applies to 
procurement of works, goods, consulting services or other services by public institutions, except 
procurement for national defence and security.  Procurement by state-owned enterprises is not 
covered.  If the law conflicts with  the procurement rules of any multilateral or bilateral treaty or other 
form of agreement to which Rwanda is a party,  the requirements of those agreements prevail. 
148. The Rwanda Public Procurement Authority  (RPPA) was established on 30 December 2007, 
by Law No. 63/2007.  It is supervised by the Ministry in charge of public procurement.  The RPPA replaced the National Tender Board, and focuses on regulatory measures, as well as monitoring and 
building capacity in public procurement entities.  It s mission is to "achieve the best value for money 
for the government of Rwanda under effi cient, transparent and fair conditions".
37 
149. Rwanda is not a party or an observer to  the plurilateral Agreement on Government 
Procurement.  The authorities state that Rwanda ha s not signed any bilateral or regional agreements 
on government procurement. 
(b) Procurement methods 
150. Based on the principles of transparency, comp etition, economy, efficiency, fairness, and 
accountability, the law stipulates procurement method s for goods, services and works (Table III.6), as 
well as for consultant services (Table AIII.6).  The procuring entity must use open competitive 
bidding "except when it is not ideal".38  Other procurement methods include restricted tendering, 
request for quotation, single-source procurement or direct contracting, force account, and community 
participation. 
Table III.6 
Thresholds for procurement methods and prior review 
When to be used Conditions to be fulfilled Threshold 
Open competitive bidding   
National tendering: 
when adequate national suppliers or 
contractors are available; within threshold 
 Minimum publication 21 days;  advertise in at least one 
newspaper of wide circula tion and on internet site, 
where available Goods/services:  RF 600 
million and below 
Works:  RF 1,200 million and below 
International tendering: when above national tendering threshold Advertise in media that has sufficient circulation outside 
Rwanda; 
bidding documents should be in English and French; 
minimum publication 45 days  Goods/services: above 
RF 600 million 
Works: above RF 1,200 million 
Restricted tendering   
2 to 10 suppliers; 
for highly complex or specialized goods or works that are only available from a 
few suppliers or contractors Give invitation to tender to at least six bidders; 
21 days for bids preparation for an international restricted tender, and 14 days for a national restricted 
tender; 
any person may apply for inclusion on the short list; short list must be drawn from pre-qualified bidders 
 Goods and works contracts 
below RF 5 million 
Table III.6 (cont'd) 
                                                      
37RPPA (2011). 
38 RPPA (2010), Public Procurement User Guide, November, Kigali. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-306 
  
 When to be used Conditions to be fulfilled Threshold 
Request for quotation   
Low contract value; 
off-the-shelf goods and standard specification works Compare at least three offers; 
technical specifications and drawings for works; not to be used more than once in 3 months for the same 
item; 
minimum 3 working days in which to respond  Goods/services and works 
below RF 1 million 
Single source procurement/direct contracting   
Only one supplier available; 
contract extension awarded following 
previous open bidding; standardization of equipment or spare 
parts needed; 
Exceptional circumstances, such as natural disasters, unforeseen urgency 
 Negotiations may be carried out; 
resulting contract must be in writing Below RF 100,000 
Force account   
Works difficult to quantify 
 Use civil servant labour and public equipment No threshold 
Community participation   
To be used for community-based  projects Communities to provide in-kind services e.g. labour, 
local materials, etc. 
 Contracts below RF 20 million 
Community projects for making terraces, 
anti-erosion trenches or planting trees Communities to provide in-kind services e.g. labour, 
local materials, etc. 
 Contracts may exceed RF 20 
million 
 
Source : MINECOFIN and RPPA (2010), Public Procurement User Guide,  November, Kigali, Table:  "Thresholds for 
 procurement methods and prior review". 
151. In international tenders, a 10% price preference  is allowed for local companies (including 
bidders in regional economic inte gration bodies' member states).39  Article 12 of the law specifies that 
"the procuring entity may package tenders into differe nt lots based on certain economic interests such 
as the promotion of small sized companies or the a ttraction of large number of  bidders".  However, it 
is not clear whether any preferences are given to SMEs. 
152. Under Rwanda's IP Policy, procurement should be  used strategically to promote local brands, 
inventions, and creative works.40 
153. For fiscal year 2009/10, the RPPA awarded 275 tende rs on behalf of other procuring entities.  
In terms of value, works accounted for 60% of tota l procurement.  Treasury was the major source of 
funding, while donors contributed 42%.  Open tende ring (both national and in ternational) was the 
most frequently used procurement method (Table III.7). 
                                                      
39 Article 41 of the Law on Public Procurement. 
40 MINICOM (2009a), p.20. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-307 
 
 
 Table III.7 
Government procurement, 2009-10 
 Number % Amount (RF) % 
Total 275 100 263,729,537,202.11 100 
Type:     
Goods 146 53.1 89,875,718,287.67 34.1 
Works 108 39.3 159,462,540,006.26 60.5 
Services 21 7.6 14,391,278,908.18 5.5 
Funding:     
Treasury 192 69.8 154,112,678,181.4 58.4 
Donors 83 30.2 109,616,859,020.62 41.6 
Method:     
International open tender 81  29.5 130,030,302,161.52 49.3 
International restricted tende r 16 5.8 14,824,923,196.95 5.6 
National open tender 144 52.4 50,881,646,608.00 19.3 
National restricted tender 13 4.7 11,203,922,477.00 4.3 
Single sourcing 20 7.3 53,088,093,583.65 20.1 
Additional contract 1 0.4 3,700,649,175.00 1.4 
Source : RPPA (2011), RPPA Activity Report 2009-2010 .  Viewed at:  http: //www.rppa.gov.rw/uploads/ 
 media/AnnualReport2009-2010.pdf [2 December 2011], Table 1. 
(c) Procurement procedures 
154. Apparently, following a transition period, durin g which the RPPA still awards some tenders, 
all procuring entities are to have full responsibility for awarding all tenders.  However, it is not clear 
whether the transition period is already over, a nd whether procurement entities may now conduct their 
own public procurement.  Tender notices are a dvertised on the RPPA and dgMarket websites41, and 
may be published in Business Week  for international tender notices.  For local tenders, the bidding 
document must be in Kinyarwanda;  for internationa l tenders, the bidding document must be in both 
English and French. 
155. Procurement entities must produce annual procur ement plans indicating the objectives to be 
achieved.  In particular, the title and quantity of the tender, method of tendering, source of funding, 
and expected publication and execution dates, must be published on the internet and the noticeboard 
of the procuring entity, posted on th e RPPA website, and advertised in at least one newspaper of wide 
readership. 
156. Procurement entities must establish their own procurement units to carry out public 
procurement from planning to completion of a c ontract.  They must set up tender committees to 
conduct bid opening, evaluation, and recommend for award of contract.  Tender committees have a 
term of three years, renewable only once.  More  than half of the members may remain in the 
committee for two consecutive terms.  Bid evalua tion must be conducted within 21 calendar days 
from the date of the opening of bids, unless clear reasons are indicated by the procuring entity and 
notified to the bidders.  The procuring entity must publish the results of the tender as soon as the contract is signed. 
157. Procuring entities must submit a monthly report to the RPPA showing how their procurement 
plans are implemented; this is to ensu re compliance with the legal framework. 
                                                      
41 dgMarket online information.  Viewed at:  www.market.gov.rw. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-308 
  
 158. In its annual report for 2009-10, the RPPA iden tified a number of weaknesses in the public 
procurement regime, including:  lack of annual proc urement plan in some procuring entities;  many 
tenders were awarded through ina ppropriate procurement methods;  bid evaluation was not based on 
bidding document criteria;  delay in execution of some tenders;  and lack of knowledge about some 
technical specifications.42 
(d) Review requirements 
159. A bidder (prospective or actual) may, at any st age of the procurement proceedings, apply for a 
review of a specific act of omission or commissi on contravening the procurement legislation.  A 
request for review is made in writing to the head  of the procuring entity before the procurement 
contract is signed.  The request must be submitted w ithin seven days after the bidder became aware of 
the circumstances giving rise to the request.  Unless the matter is resolved to the satisfaction of the 
bidder, the head of the procuring entity must susp end the procurement proceedings and within seven 
days after receipt of the request, issue a written  decision explaining its reasons and grounds and 
indicating the corrective measures to be taken if the request is valid. 
160. If the head of the procuring entity fails to issu e a decision within seven days from receipt of 
the complaint, or if the bidder is not satisfied with the decision, the bidder may complain to an 
independent review panel.  In accordance with th e law, an Independent Review Panel was set up at 
the national level, and panels were set up in a ll districts, to conduct independent administrative 
reviews of complaints and challenges of the proc urement process.  Panel members are from public 
institutions, the private sector, as well as civil society.  Members from public institutions may not 
serve more than two terms.  Acco rding to the authorities, in 2010/11, 79 complaints were received by 
these review panels:  46 were dismissed due to incorrect procedure;  12 decisions supported the 
complaint;  and 21 decisions were against the complaint. 
161. Decisions of all district independent review  panels must be examined by the National 
Independent Review Panel.  Once the complaint is lodged, the procurement procedures must be 
suspended. 
162. The panel must make a decision within 30 da ys following receipt of the complaint.  
Additional time must not go beyond 30 days.  The deci sion of the panel at the national level is final, 
unless judicial proceedings are set. 
163. A bidder wishing to lodge a complaint to an independent review panel must pay a non-
refundable fee of RF 50,000 for tenders with a valu e below RF 20 million, or 100,000 for tenders with 
a value above RF 20 million. 
164. Heads or staff of procuring entities who, within the course of the public procuring 
proceedings, breach the provisions of the law a nd its implementing regulations, are liable to 
imprisonment of 6 to 12 months or a maximum fine of RF 500,000, or both.  They may also be liable 
to penalties under: Law No. 23/2003 of 7 August 2 003 on Prevention, Suppression and Punishment of 
Corruption and Related Offences, and Law No. 22/2002 of 9 July 2002 (the General Statutes of 
Rwanda Public Service), as well as other legislation related to the code  of ethics for civil servants and 
staff. 
                                                      
42 RPPA (2011), pp.9-10. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-309 
 
 
 (iii) Local-content requirements 
165. According to the authorities, there is no local -content requirement for foreign investors in 
Rwanda.  Nonetheless, the Law on P ublic Procurement allows a 10% price preference for local (and 
regional) companies. 
166. In addition, under the Law No. 26/2005 relati ng to Investment and Export Promotion and 
Facilitation, investors may apply for incentives provided that they obtain an investment certificate from the RDB.  Among the criteria used by the RD B in evaluating investments, use of local raw 
materials is one consideration (section (i) above).
43 
(iv) State trading enterprises, state ownership, and privatization 
167. According to the authorities, no companies in Rwanda have a monopoly on imports or 
exports, and no area is reserved for state-owned enterprises. 
168. The State continues to play a major role in th e economy.  According to  the authorities, there 
are 14 public companies, 9 of which have joint capital, the remainder being wholly owned by the State.  State companies are governed by Organic Law No. 06/2011/OL of 30 December 2011 modifying and complementing Organic Law No. 06/2009/OL of 21 December 2009 establishing 
general provisions governi ng public institutions as modified a nd complemented to date.  These 
companies operate in industry (including agri-food), mines, hotels, financial services, and transport 
and storage services. 
169. Privatization progress has been made in accord ance with the Law No. 2 of 11 March 1996 on 
Privatization and Public Investment, th e handbook on privatization issued in 2004
44, and Presidential 
Order No. 08/14 of 3 May 1996, which establishe d the National Privatization Commission.  The 
Commission is responsible for implementing the pr ivatization programme, with the assistance of the 
Privatization Technical Committee and the Privatiza tion Secretariat, which went into operation in 
1997. 
170. It seems that since the previous Review of  Rwanda in 2004, tea factories have been 
privatized, as well as the Rwandatel. 
(v) Competition policy and price controls 
(a) Competition policy 
Current legislative framework on competition 
171. Rwanda is preparing its draft law on competition and consumer protection.45  At the same 
time, steps are being taken at the regional le vel (EAC and COMESA) to put in place common 
competition regimes (Common Report, Chapter III). 
172. Currently, competition is regulated under Law No. 15 of 28 January 2001 Concerning the 
Organization of Internal Trade.  Trade must fo llow the principles of competitiveness and free market, 
                                                      
43 RDB (2010), p.23. 
44 The handbook of procedures was published in the Official Gazette  in October 2003. 
45 MINICOM online information.  Viewed at:  http://www.minicom.gov.rw/spip.php?article86 
[18 November 2011]. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-310 
  
 and prices of goods and services must be regulated by  free market competition.  The Government may 
interfere, but only when trade malpractices are discovere d, i.e., if there is "organized monopoly" with 
speculative intentions to raise prices on sensitive prod ucts;  if there is "professional monopoly" on the 
sale of certain specific products;  or if there is "excessive monopoly" on products and services with 
high demand. 
173. Law No. 15 prohibits dishonest dealings and expr ess or tacit agreements that aim to impair 
the free movement of goods and services, obstruct the lowering of prices, or encourage artificial price 
increases.  It also prohibits the conclusion of secr et agreements on the formation of uniform prices 
that are not the outcome of the normal interaction of supply and demand, and any other unlawful 
practices to establish monopoly markets.  Refusing to sell goods and services, and discriminating 
against buyers are also prohibited. 
174. Infringement is punished by a fine between RF  20,000 and RF 2 million, and the infringer's 
business licence may be removed for maximum three months;  more penalties may be imposed on 
repeat infringers.  Infringements are punishable within five years.  Within 7 days of notification of a 
fine, the offender may appeal against the decision to the Minister in charge of internal trade.  The 
Minister must respond within 15 days of receipt of the appeal; if the Minister fails to respond, the 
appeal is successful.  Penalties are suspended during the period of appeal.  The authorities stated that 
anti-competition cases have been reported in the me at subsector and the insurance subsector.  
175. The Government acknowledges that the Internal  Trade Law has weaknesses in the area of 
competition policy:  it does not provide an institutio nal framework, and does not prohibit all types of 
anti-competitive practice.  It seems that some bus inesses have taken advantage of these weaknesses to 
engage in unfair competition;  for example, ther e have been instances of fixed minimum insurance 
premiums on motor vehicles;  collusive tendering;   abuse of dominant position;  and unnotified 
mergers likely to have anti-competition effects.  Against this background, Rwanda has been 
developing its competition and consumer  protection policy and legislation. 
Competition Policy Paper 
176. In July 2010, a Competition Policy Paper was adopted by the Cabinet.  Under the Policy 
Paper, a Competition and Consumer Protection Unit wa s set up in the Ministry of Trade and Industry, 
to carry out investigations on anti-competitive pr actices and consumer protection.  Although some 
sectoral regulators also have powers to regulate co mpetition in their respective sectors, such as 
RURA, the Competition and Consumer Protection Unit has jurisdiction on competition issues over 
these sectors.46  The exercise of jurisdiction must be c onducted through cooperatio n and consultation. 
Draft Competition Law 
177. In 2010 a draft Competition Law was adopted by the Cabinet and passed by the Parliament;  
the Bill is in the translation process and will be  gazetted soon.  The Bill proposes to establish an 
autonomous agency (The Competition Authority) on competition policy, revise enforcement 
procedures, introduce consumer protection provisions , provide for exemptions, and introduce abuse of 
dominant position provisions.  The Bill is to be applied to all economic activities within Rwanda. 
                                                      
46 The RURA Act suggests that the Regulatory Board does not have complete independence in terms of 
competition issues, and that it would still need to refer to the Minister of Trade and Industry in terms of 
competition enforcement, even in the regulated sectors. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-311 
 
 
 178. Activities to be prohibited under the new law incl ude:  IP right holders using their rights to 
create anti-competitive effects;  anti-competitive ag reements (i.e., any agreements that have an 
objective of preventing, restricting or distorting comp etition);  agreements that fix prices;  agreements 
that limit or control production, markets, technical development or investment;  agreements that make 
contracts subject to supplementary obligations that have no connection with the subject of such 
contracts.  Also prohibited are: collusive tenderi ng and bid-rigging;  concerted refusals to supply 
goods or services to a potential purchaser, or to purchase goods or services from a potential supplier, or collective denials of access to an arrangement or association that is crucial to competition. 
179. Abuse of dominant position is prohibited.  Abuse is where the dominant position restricts the 
entry of any enterprise in any market;  prevents or  deters any enterprise from engaging in competition 
in a market;  eliminates or removes any enterprise from a market; directly or indirectly imposes unfair 
purchase or selling prices or other restrictive practic es;  limits the production of goods or services for 
a market to the prejudice of consumers;  conclud es an agreement with conditions that other parties 
must accept supplementary obligations with no direct connections with this agreement;  or engages in 
any business activity that exploits its customers or s uppliers, so as to frustrate the benefits expected 
from competition in the market.  In determining whether an enterprise is in a dominant position, 
consideration is given to:  rele vant market defined in terms of the product and the geographical 
context;  level of actual or potential competiti on in terms of number of competitors, production 
capacity and product demand;  barriers to entry of competitors, and history of competition and rivalry 
between competitors in the sector. 
180. Regarding mergers and acquisitions, the Competitio n Authority is to prescribe a threshold of 
combined annual turnover or assets in Rwanda, above  which mergers must be notified and approval 
from the Authority is required (with or without conditions).  To determin e whether to approve a 
merger, the Authority may undertake an inquiry, considering whether the merger is likely to 
substantially prevent or lessen competition.  The Authority will determine:  whether the merger is 
likely to result in any technological efficiency or other pro-competitive gain, and whether the gain is 
greater than any loss that may result from the merg er;  or whether the merger can be justified on 
substantial public interest grounds.  Mergers below the threshold may require notification if likely to 
substantially prevent or lessen competition or  to be contrary to public interest. 
181. The draft Competition Law specifies that if the Competition Authority finds that an enterprise 
has infringed the law, the enterprise must:  immedi ately cease the anti-competitive conduct, pay a fine 
whose amount is determined by the Authority,  and take all measures the Authority considers 
necessary to remove or reduce the effect of this illegal conduct.  For mergers infringing the law, the 
enterprise must:  pay an administrative fine not  exceeding 10% of annual turnover of the preceding 
fiscal year; sell any shares, interest or other assets it has acquired pursuant to the merger;  declare the 
merger agreement to be invalid.  For enterprises abusing dominant positions, the Authority may order 
them to sell any shares, interest or assets, and pa y a fine between RF 20,000 and RF 5 million.  A 
person affected by a decision may, within 30 days of receipt of the decision or order, appeal to a 
competent court. 
182. The Bill also has provisions on consumer protec tion:  when concluding a consumer contract, 
sellers must provide the consumers with good and useful  information.  Prices must be displayed in all 
enterprises, fairs, and exhibitions. 
(b) Price regulation and control 
183. According to the authorities, pri ces are determined by the market. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-312 
  
 184. Price controls appear to have remained unchanged during the review period.  Law No. 
15/2001 requires prices of goods a nd services to be determined by market forces unless there is 
market failure.47  The Government may specify a list of sensitive goods and services through a 
Ministerial Decree, and fix the prices of such prod ucts.  At the time of the previous Review, price 
controls were in place on:  petroleum products, medi cines, sugar, rice, cement, medical consultations, 
water, electricity, public transport, and postal service s.  However, according to the authorities, there is 
currently no list on price controls, and the Govern ment only engages in setting a common retail price 
for petroleum products. 
185. Article 5 of Law No. 15/2001 establishes consu ltation (on marketing and prices) between the 
Government and operators in the sector concerned fo r the purpose of price-fixing.  The price agreed 
on must accommodate both the normal interests of traders and the concerns of consumers. 
Consultation between petroleum pr oduct importers and the Government  of Rwanda is undertaken to 
come up with a reasonable price on petroleum products. 
(vi) Intellectual property rights 
(a) Overview 
186. Rwanda is a member of the World Intellectual Property Organization (WIPO), the Paris 
Convention for the Protection of Industrial Property,  and the Berne Convention for the Protection of 
Literary and Artistic Works.  At the regional leve l, Rwanda deposited its instrument of accession to 
the African Regional Intellectual Property Organi zation (ARIPO) in June 2011 for the Harare 
Protocol, and became the 17th member to the Harare Protocol (patents, industrial designs, and utility 
models).  On 16 February 2011, Rwanda issu ed two Presidential Orders, ratifying the Patent 
Cooperation Treaty, and the additional pr otocol on the Agreement of Lusaka. 
187. Rwanda notified that pursuant to Paragraph 7 of the Doha Declara tion and implementation 
thereof by the TRIPS Council (Decision of the Council for TRIPS of 27 June 2002), it will not 
enforce rights provided under Part II Section 5 of the TRIPS Agreement that may have been granted within its territory.
48  The authorities state that Rwanda was the first country to notify to the WTO, 
under the 2003 General Council Decision, of its inten tion to import a fixed-dose, triple combination 
HIV/AIDS drug manufactured by a Canadian generic pharmaceutical manufacturer (Apotex Inc.). 
188. The Law on the Protection of Intellectual Pr operty became effective on 26 October 2009. 
Rwanda also issued its Intellectual Property Po licy in November of the same year.  Since 
independence, only 114 patents ha ve been issued (Table III.8). 
                                                      
47 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. 
48 WTO document IP/N/9/RWA/1, 19 July 2007. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-313 
 
 
 Table III.8  
Industrial property grants in Rwanda since Independence 
 Since independence in 1962 
Patents Trademarks Industrial designs 
Nationals 2 875 14 
Foreigners 112 5,430 15 
Total 114 6,025 29 
Source:  MINICOM (2009), Rwanda Intellectual  Property Policy .  Viewed at:  http://www.minicom.gov.rw.IMG/pdf/ 
 Rwanda_Intellectual_Property_Policy.pdf. 
(b) Legislative framework 
189. The Law on the Protection of Intellectual Prope rty, promulgated on 26 October 2009, grants 
protection for inventions, utility models, industrial designs, trade marks, collective marks, trade 
names, geographical indications and layout-designs of integrated circuits, as well as copyrights and 
related rights.49  Under Article 289 of the Law, the prot ection of discovery of plants, genetic 
resources, traditional knowledge and folklore is to be  granted by a related special law, which is under 
preparation.  Upon enforcement of this IP law, th e IP rights granted in accordance with the previous 
laws remain in force during their remaining period, provided that the renewal fees envisaged by the IP 
Law are paid. 
190. The law allows parallel imports only to  facilitate access to essential drugs. 
191. Compulsory licences may be granted, for example, if  a patent invention is insufficiently used.  
The law obliges the right holder of an industrial prop erty title to use it for industrial or commercial 
purposes in a sufficient and rational manner.  He may use it himself, or transfer operating licences with commercial conditions to others.  In case of fa ilure or insufficient use of IPRs, the Government 
may grant compulsory licences without the agreement of the right holder, with appropriate  
compensation.  According to the authorities, these are based on case-by-case determinations of 
compulsory licence applications, the need to dem onstrate prior (unsuccessful) negotiations with the 
patent owner for a voluntary licence, and payment of adequate remuneration to the patent holder.  The 
Government may also grant compulsory li cences in case of national emergency or other 
circumstances of extreme urgency.  It is not clear whether the Government has ever granted 
compulsory licences. 
192. The law establishes the “first applicant” principl e, that is, unless proved otherwise, the first 
applicant for an IP right is assumed to be the true cl aimant.  An application must be filed in English, 
French or Kinyarwanda.  A foreign applicant must  be represented by an industrial property agent 
(representative) approved in Rwanda, to simp lify procedures and facilitate communications. 
Patents of invention 
193. In accordance with the law, an invention is pate ntable if:  it is novel (no prior art anywhere in 
the world);  it involves an inventive step (it is not obvious);  and it is industrially applicable.  Patent 
right belongs to the inventor, except for an inventio n made in the performance of a work contract, in 
which case the right belongs to the employer.  When applying for a patent, the filing date is assigned 
by the authority, and serves as a basi s for the priority claim.  No substantive examination is carried 
                                                      
49 Intellectual Property Law.  Viewed at:  http://rwanda.eregulations.org/Media/Editor_Repo/ 
intellectual %20property%20law.pdf. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-314 
  
 out in Rwanda as this involves complicated technical  expertise.  The law provides for the revocation 
of a patent by the courts, if the patent is gran ted while the invention does not meet the substantive 
requirement.  Patent protection is for 20 years, with an annual renewal fee. 
Utility models and industrial designs 
194. Utility models may provide the most important av enue for using IPRs to support development 
in Rwanda, by enabling small players to enter the IP system at a low cost.  The law permits the 
granting of utility model certificates for inventions that are new and industrially applicable, with no 
requirement on inventiveness.  Utility models are prot ected for ten years and may not be renewed;  at 
the end of the fifth year from the filing date, the right holder must pay a fee for the utility model to be 
protected for the following five years. 
195. An industrial design or model may be registered if it is novel anywhere in the world.  The 
duration of the certificate of registration of an i ndustrial design or model is 15 years, and may be 
renewed for two 5-year periods.  After the fifth and th e tenth year, the IP right holder must pay a fee.  
As in the case of patents, there will be no prior examination of substantive requirements (novelty). 
Layout-designs of integrated circuits 
196. A layout-design is protected if it is original.  The application, examination, and registration 
procedures are similar to those for patents.  Layout-designs are protected for ten years. 
197. Contrary to patents, the practice of "reverse engi neering" is permitted in layout designs.  That 
is, the use of a novel and original layout design, creat ed on the basis of an evaluation and analysis of a 
protected layout design, does not require the consent of the owner of the protected layout design.  
However, the use of a derived or dependent patent , which is not possible without infringing the main 
patent, requires the authorization of the right holder of the main patent, or where appropriate, the grant 
of a compulsory licence.  
Marks 
198. A mark (collective mark, certification mark) may be registered if it is distinctive, and not 
imitative, confusing, or descriptive.  A formal, subs tantive examination is required;  examination of 
applications begins with the allocation of a filing da te.  An application that meets all the requirements 
for registration is published to a llow any opposition.  In case of opposition, the decision to register or 
reject the application is taken after further examina tion.  A registered mark is protected indefinitely, 
provided that the right holder pays a renewal fee every ten years. 
Geographical indications 
199. Geographical indications are protected if qualit y, reputation or other characteristic of the 
product can be attached to its geographical orig in.  A substantive examination is required for 
registration.  Only producers carrying out activitie s (in connection with the stated products) in the 
region indicated in the register may be entitled to  use the registered geographical indication for 
commercial purposes. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-315 
 
 
 Trade names 
200. A name may not be used as a trade name if it is  contrary to public order or morality, and is 
likely to deceive those in commercial circles or th e public as to the nature of the company designated 
by the name.  Trade names are protected even prior to or without registration. 
Unfair business practices 
201. The law defines unfair business practices (including disclosure of confidential information) 
and sets out the available civil remedies.  Unfair  business practices include those that cause, or are 
likely to cause confusion in another enterprise, di scredit another enterprise, mislead the public, and 
use technical know-how without authorization.  According to the IP Policy, given that most 
businesses in Rwanda are small, and there are many activities in the informal sector, these rules are 
particularly helpful. 
(c) Copyright and related rights 
202. The law protects copyright, including: conf erences, speeches, lectures, addresses, sermons 
and other oral works; works expressed in writi ng (books, pamphlets, and other writings) including 
computer programs;  musical works with or without accompanying words; dramatic, dramatico-
musical works;  choreographic works and pantomimes;  audiovisual works; works of drawing, 
painting, sculpture, engraving, lithography, tapestry, and other works of fine art;  works of 
architecture; photographic works, including works made by means similar to photographic process; 
works of applied art, like handicraft works or wo rks produced by industrial  process;  illustrations, 
maps, plans, sketches, and three-dimensional works relating to geography, topography, architecture or 
science;  and works deriving from Rwanda national fo lklore.  Copyright is protected for the lifetime 
of the authors (author and co-authors where appropr iate) plus 50 years after the death of the last 
surviving author. 
203. The law also protects related rights:  perfo rmers, producers of phonograms and broadcasting 
organizations.  Phonograms are protected for 50 years following the end of the year of publication of the phonogram, or if the phonogram has not been published, 50 years from the fixation of the 
phonogram, or 50 years from the first month of the year that follows the year of fixation.  Broadcasts 
are protected for 25 years from the first month of the year that follows the year in which the broadcast 
took place. 
204. The use and management of copyrights, rights of performing artists, of phonogram producers, 
and of broadcasting organizations are entrusted to  one or more private companies for collective 
management of copyrights and related rights.  Th ese companies are responsible for the collection, 
calculation, and distribution of re muneration arising from the use of the rights.  They may reach 
agreements with foreign companies regarding ma nagement of rights belonging to foreigners. 
205. Registration is not required for copyright holders to have their rights protected, but is highly 
recommended. 
(d) Enforcement 
206. Criminal penalties are in place for an act of forgery of industrial property title.  Any abuse of 
an industrial property title is sanctioned by courts , the unlawful act must be stopped, the offending 
object must be seized, confiscated or destroyed, and compensation must be paid.  In addition, penalties include a fine between RF 50,000 and RF  500,000, a maximum term of imprisonment of WT/TPR/S/271/RWA Trade Policy Review 
Page A3-316 
  
 five years, or both.  Theft or fraudulent use of a formula of invention in any industrial activity is 
punishable by imprisonment of between  one and five years, and a fine of five to ten times the value of 
profits obtained from the infringement. 
207. Criminal penalties for an act of forgery of copyrights and related rights include:  
imprisonment of 5-10 years, and a fine of RF 5- 10 million for a phonogram producer and a publisher;  
imprisonment of 1-5 years, and a fine of RF 500,000- 1 million, for a distributor and a bookseller;  a 
fine of RF 20,000-100,000 for a retailer;  any broadcasting orga nization or communication company 
that, by means of radio electrical waves, communicate  a protected work, if infringing the IP law, is 
liable to a fine of RF 500,000-1 million;  any pe rson who grants authorization in the name of 
performing artists, without being authorized by th e right holder, or any person who knowingly acts 
under false authorization, is liable to imprisonment  of six months to one year, and a fine of RF 
200,000-1 million;  the court may also order th e seizure, forfeiture, and destruction of the 
incriminating items and of all materials or instru ments used in the commission of such a crime. 
208. The Commercial Court branch of the High Cour t of Rwanda was inaugurated in May 2008, 
with a view to handling IP cases.  No IP case has been brought before it to date.  Any decisions by 
courts are subject to appeals in accordance with Rwandan legislation.  
209. IP administration is under the Rwanda Deve lopment Board (RDB), while MINICOM and 
MINISPOC focus on policy-making, policy implementation, and monitoring.  Currently, the RDB does not have capacity for patent examination, and considering the size of the country and rate of 
application for IP titles, it does not intend to set up  an examining office.  Rather, Rwanda envisions 
joining ARIPO and relying on the examination capacity there.  
210. Customs authorities may, upon request or on th eir own initiative, suspend customs clearance 
procedures and thus the entry of imports suspected of infringing IP rights.  Customs must notify the 
right holder and the importer within three days.  So far, there have been very few cases relating to IP 
infringement, and Customs has no capacity to dis tinguish counterfeit products.  Rwanda Customs 
relies on the WCO Regional Intelligence Liaison Office (R ILO), based in Nairobi, for detection of IP 
infringement cases at the border. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-317 
 
 
 IV. TRADE POLICIES BY SECTOR 
(1) INTRODUCTION  
211. Rwanda's economy is based heavily on agricultu re, subsistence farming in particular, which 
makes a significant contribution to GDP (Table I.1) .  Main crops include coffee, tea, pyrethrum, 
bananas, beans, sorghum, and potatoes.  Following on from the National Agricultural Policy issued in 
2004, various programmes have been  implemented with the aim of improving food security, income 
levels, and productivity.  
212. The mining sector contributes significantly to e xports.  Currently it is split between artisanal 
miners and mid-sized international companies, with key players being private investors and small-
scale miners.  Fluctuating international prices of mineral products create volatility in the output and 
revenue levels from mining activities.  The MI NIRENA (Ministry of Natural Resources) Mining 
Policy, and the OGMR (Geology and Mining Authority) strategic plan for 2010-2013 provide a roadmap, focused on developing a sustainable mining sector, including strengthening regulatory 
institutions, attracting investment, improving skills and practices, and increasing productivity, diversification, and value addition. 
213. Manufacturing remains small.  In the Industrial Policy, issued in April 2011, the Government 
proposed to facilitate the development of manuf acturing by increasing government investment in 
energy so as to lower costs (such as electricity ta riffs), allocating land for manufacturing industries, 
and improving roads.  A number of incentive progr ammes were provided.  Licences are required for 
exports of hides and skins, seemingly to promote local processing. 
214. During the period under review, services expanded by double-digits in most years, driving the 
overall growth of the economy;  the share of servi ces to GDP also increased.  The financial services 
sector remains small, and the banking system is rather  shallow.  Rwanda has been establishing savings 
and credit cooperatives (SACCOs) to increase access to financial services in rural areas.  The Rwanda Stock Exchange (RSE) commenced operations, and a number of incentives were provided to develop 
the capital market.  In telecoms, the authorities state that the licensing of the fourth national operator, 
and the reduction of the interconnection rates s hould bring down telecom tariffs and thus lower 
business costs in the country.  In frastructure bottlenecks and high petroleum prices are constraining 
the development of the transport sector. On the ot her hand, tourism has been developing fast, although 
it also faces infrastructure constraints. 
(2) A
GRICULTURE  
(i) Main features 
215. Rwanda remains a rural economy:  agriculture (and forestry) accounts for about one third of 
GDP, employs around 80% of the labour force, an d generates more than ha lf of export revenue.  
Rwanda has the highest population density in Afri ca, and rural population per square kilometre of 
arable land is also among the highest.  A 2010 study found that the average rural household 
landholding is 0.75 hectare, and per capita landholding is 0.15 hectare.50  Some 2% of cultivating 
households do not own any land;  more than 60% cultivate less than 0.7 ha each, and more than a quarter cultivate less than 0.2 ha each.
51 
                                                      
50 Diao et al . (2010). 
51 Government of Rwanda (2007), p. 9. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-318 
  
 216. Because of its subsistence nature, agriculture in  Rwanda is domestic-market oriented:  most 
agricultural products are consumed domestically.  Agriculture remains a source of livelihood to the 
vast majority of the population.  As a landlocked country with rather poor infrastructure, including road conditions, Rwanda's trading costs are high.   Two traditional cash crops, tea and coffee account 
for 80% of agriculture exports.  On the other hand,  although agriculture employs a high percentage of 
the labour force, some food products must be im ported to meet domestic demand (Table AI.3):  
imports of wheat, maize and rice accounted for 20-36% of domestic consumption.
52 
217. The fishing subsector is small and fish production is low.  Fishing is conducted on 17 inland 
lakes, using nets and sail boats.  Fish farmers ar e grouped into cooperatives that manage either lakes 
or fish ponds.  The Rwanda Agriculture Board (RAB) oversees the industry. 
218. The authorities state that no subsidy is provided.   Marketing boards in Rwanda includes the 
Rwanda Grain and Cereal Council (RGCC) for ce real and grains, and the National Agricultural 
Export Development Board (NAEB) for coffee, t ea, and horticultural crops.  According to the 
authorities, prices for agricultural products are dete rmined by the market, a nd no subsidy is provided 
to consumers. 
(ii) Agricultural policy 
219. In accordance with Vision 2020, Rwanda is to  transform its agriculture from the current 
traditional and subsistence system in to a "productive, high-value, market-oriented sector with forward 
linkages to other sectors".  According to Vision 2020, the most important constraint on agriculture is Rwanda’s low productivity associated with the trad itional subsistence farming system, and not the 
size of household landholdings.  Consequently, its  agricultural policy is to focus on promoting 
"intensification"  to increase productivity through the appli cation of more advanced technologies. 
220. Rwanda issued its National Agricultural Policy in  2004, with the objective of improving food 
security and the nutritional status of the populati on, and increasing income levels of the rural 
households.  To achieve these objectives, Rwanda adopt ed a strategy to transform agriculture into a 
modern, professionally operated and market-oriented system;  the Government is to promote 
professionalism, specialization, innovation, and pub lic-private partnerships  in the transformation 
process. 
221. The Government implemented va rious programmes during the review period, such as the One 
Cow per Poor Family Programme (GIRINKA), the Crop Intensification Progr amme (CIP), and the 
Land Husbandry, Water Harvesting and Hillsid e Irrigation (LWH) Programme.  As a result, 
agriculture grew at an annual average of 5% betw een 2006 and 2010.  According to the authorities, 
agricultural productivity has increased. 
222. The authorities state that there is no subsidy prov ided to fish farmers.  No tax is imposed on 
imported equipment and technologies fo r the development of the fishing industry in Rwanda.  Permits 
are required to import fish, these contain detailed SPS requirements.  The Rwanda Agricultural and 
Livestock Inspection and Certification Services (R ALIS), and the RAB are involved in developing 
SPS requirements.  Fish exporters must meet the Rwanda Bureau of Standards requirements, to 
"promote safe and transparent in ternational trade of fish". 
                                                      
52 Diao et al.  (2010). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-319 
 
 
 (a) One Cow per Poor Family (GIRINKA) programme 
223. In 2006, the Cabinet approved the One Cow per Poor Family programme , aimed at enabling 
every poor household to own and manage a cow, and thus increase milk and meat production and 
improve soil fertility through cow manure.  Under the programme, a poor family receives a cow free 
of charge, while an average family may borrow from a bank to buy a cow;  the Ministry of 
Agriculture (MINAGRI) provided a guarantee fund at 50% of the collateral.  When the cow calves, 
the calf is given to the neighbour, who gives the next  calf to the next neighbour, and so on.  Having a 
cow will not only increase earnings for a poor family , from sales of milk and milk products and of 
manure, but will also improve the family's nutrition. 
224. This programme aims to give cows to 350,000 Rwandan families by 2015; so far, more than 
one third (120,989 families) ha ve benefited from the programme. 
(b) Crop Intensification Programme (CIP) 
225. The Crop Intensification Programme which began in 2007, seeks to improve farm 
productivity through the use of fertilizers, improved seeds, and extension services.  The CIP, through 
its land consolidation programme, enc ourages farmers with adjacent land to grow the same crop, so as 
to take advantage of the economies of scale. 
226. The CIP promotes the use of fertilizers (all inorganic fertilizers are imported).  The 
Government adopted a fertilizer voucher system for some farmers:  dealers deliver fertilizer to 
farmers at a predetermined price (subsidized),  and obtain the subsidy from the microfinance 
institutions organized by the CIP;  50% of the pric e is subsidized for maize and wheat farmers, and 
25% for potato and bean farmers;  othe r farmers do not receive any subsidy.  
227. The CIP also provides improved seeds for crops  such as maize, wheat, Irish potatoes and 
cassava cuttings, offers training of agronomists, and facilitates the storage of produce at village level 
to prevent waste. 
228. After several years of implementation, the to tal production of maize, wheat, and cassava was 
tripled, while bean production doubled.53  In addition, the use of im proved seeds increased for maize 
(by 61.8%), wheat (46.3%), and Irish potatoes (16. 3%);  average use of fertilizer almost tripled 
between 2006 and 2010, from 8.5 kg per ha to ar ound 24 kg per ha;  and the area under land-use 
consolidation increased many-fold from 28,000 ha in  the first season of 2008,  to 521,811 ha in 2011. 
(c) Land Husbandry, Water Harvesting a nd Hillside Irrigation (LWH) Programme 
229. Rwanda is a mountainous country, and intensive food-crop production, often on steep slopes, 
has led to serious soil erosion.  About 40% (800,000  ha) of Rwanda's land is classified by the FAO as 
having a very high erosion risk, 37% requires soil retention measures before cultivation, and only 
23% of the cultivated land is more or less free fro m risk of erosion.  Rwanda loses 1.4 million tonnes 
of soil per year.54  The Government has been applying various measures, including the LWH 
programme, which uses a comprehensive watershed approach to prevent soil erosion and improve 
productivity of hillsides. 
                                                      
53 Allafica online information, "Rwanda:  Agriculture  – the current backbone of economic growth and 
path towards MDG 1", by Agnes Kalibata, 27 Decembe r 2010.  Viewed at:  h ttp://allafrica.com/stories/ 
201012300160.html [29/02/2012].  
54 World Bank (2011b). WT/TPR/S/271/RWA Trade Policy Review 
Page A3-320 
  
 230. Designed in 2008, the LWH programme aims at ac hieving 12,000 ha of hillside irrigation and 
30,250 ha of comprehensive land husbandry activities between 2010 and 201 5.  In particular, hillside 
irrigation targets high-value horticultural crops, such as coffee, tea, mangos, avocados, cooking 
bananas and pineapples.  The overall objective is  to increase productivity and commercialization of 
hillside agriculture. 
231. So far, 276,736 fruit trees have been planted in LWH sites, about 12,000 people have been 
employed, and 2,077 ha treated with land-husbandry technologies.  The authorities state that the LWH 
programme also resulted in yield increases for Iri sh potatoes (seven-fold), wheat (three-fold) and 
beans (four-fold). 
(d) Other challenges 
232. Despite the Government's efforts, various diffi culties remain in the agriculture sector, which 
suffers from insufficient access to finance, and insu fficient investment capital for farming, agri-
processing, and export development.  Banks are relu ctant to offer financial services to rural farmers 
due to low productivity and the high vulnerability of  the sector.  They also impose heavy collateral 
requirements and inappropriate lendi ng conditions, such as periodicity of repayment not linked to the 
agricultural cycle, as well as high interest rates.  In 2010, the agriculture sector received only 2.1% of 
total new authorized loans.  The Government has been making efforts to improve agricultural 
financing, through programmes such as the Rural Investment Facility (RIF) and the Agriculture 
Guarantee Fund, with the objective to increase the percentage of lo ans received by the agriculture 
sector to 4% by 2012. Details of these programmes were not available. 
233. Diversification of exports (away from coffee and tea) is of immediate concern.  The 
Government is trying to increase agricultural exports  through its diversificati on strategy.  In addition, 
the Rwanda Bureau of Standard (RBS) is helping farmers to implement international standards, like 
the GLOBAL G.A.P., as requested by supermarkets in  Europe.  The Ministry of Agriculture is also 
working on strengthening SPS certification service s, and the NAEB is putting more emphasis on 
horticulture, sericulture, and essential oils. 
(iii) Key subsectors 
234. Agricultural production in Rwanda comprises ma inly food crops (legumes, cereals, roots and 
tubers, bananas); traditional cash crops (coffee, tea,  pyrethrum);  and new cash or export crops (fruits 
and vegetables, flowers, spices, etc.).  Food crops occupy by far the largest share of the cultivated 
land. 
(a) Food crops 
235. Ensuring food security of the population is a key aim of Rwanda's agricultural policy.  Food 
crops constitute 84% of agricultura l GDP, and 67% of the cultivable land, reflecting the subsistence 
nature of agriculture in Rwanda.  Since the launch of the NAP in 2004, the cultivable area has 
increased by 2%, while food crop output has achieved average growth of 7% per year, reflecting 
improved productivity, through the im plementation of various programmes. 
236. Food imports have been increasing along with food crop production.  The increased food 
imports appear to be related to a shift in food consumption patterns, where richer urban households 
increasingly consume imported food products, such as rice and sugar, while rural subsistence 
households continue to consume traditiona l staples, such as cassava and bananas. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-321 
 
 
 (b) Coffee 
237. Coffee is Rwanda's traditional export product (C hapter I).  About 400,000 farmers (20% are 
grouped into cooperatives) grow coffee in an area of  about 35,000 ha.  With 80% of the country's 
11.7 million population engaged in agriculture, this means coffee growers account for about 4% of the 
agricultural population.  These coffee growers are genera lly smallholders with small, scattered farms.  
NAEB analysis, based on the 2009 National Coffee Survey, showed that the minimum economically viable individual coffee plot size is 0.25 ha, a lthough 90% of coffee farmers (work 33,000 ha) have 
less than 0.25 ha each. 
238. Rwanda's coffee industry developed rapidly afte r the previous National Coffee Strategy was 
launched in 2002, although the prod uction targets were not met.  Between 2002 and 2006, receipts 
from coffee exports grew at an average of 30% per year, and the amount of fully washed coffee 
increased from 1% to 20% of production.  Fully w ashing would enable producers to sell their coffee 
as high grade Arabica, at higher prices.  The Govern ment has been trying to increase farmers’ income 
by helping farmers to participate in the whole value chain, including production, processing, and 
export.  Currently farmers sell their coffee cherri es to coffee-washing stations owned either by 
cooperatives or by private investors.  The target is  to have at least 80% (from 20%) of coffee farmers 
grouped into cooperatives, and all coffee c ooperatives owning a coffee washing station. 
239. Rwanda's National Coffee Strategy 2009-2012
55, issued in Decemb er 2008, aimed at 
producing 33,000 tonnes of coffee by 2012, with 19,000 tonnes (58%) fully washed.  Under the strategy, revenue from coffee exports is to r each US$115 million.  In 2011, coffee production was 
16,000 tonnes, with 4,400 tonnes fully washed , and total export revenue was US$74 million. 
240. The new strategy was designed to break a "l ow quality – low quantity trap", and increase 
income and revenue through, inter alia , increasing the share of specialty  coffee (fully washed coffee) 
whose price fluctuates less dramatically than the price of semi-washed coffee.  At the same time, 
coffee-sector stakeholders are encouraged to st rengthen and support producer cooperatives, identify 
sites for and support the building of coffee-washing stations, replant aging trees, improve quality 
control, and strengthen the Rwanda brand.  The numbe r of washing stations increased more than four-
fold between 2005 and 2011 (Table IV.1). 
Table IV.1  
Growth in the coffee sector, 2005-11 
 2005 2006 2007 2008 2009 2010 2011 
Washing stations (No.) 45 76 112 112 120 188 199 
Green specialty coffee exported (tonnes) 1,200 3,000 2,300 2,455 3,045 3,956 4,333 
Specialty coffee buyers (No.) 25 30 30 .. .. 47 64 
Specialty coffee exported (value in US$'000) 3,190 8,000 7,800 8,060 11,600 15,700 27,240 
Specialty coffee growers (No.) 12,000 50,000 50,000 70,000 110,860 .. .. 
 
.. Not available. 
 
Source : USAID online information.  Viewed at:  http://transitio n.usaid.gov/rw/our_work/programs/docs/factsheets/coffee. 
 pdf [01/03/2012];  and information provided by the Rwandan authorities. 
241. The price of Rwandan coffee has been rising rapidl y in line with demand for specialty coffee:  
between 2006 and 2010, annual average unit pri ces rose 51%, from US$2.03 to US$3.07 per kg, while 
                                                      
55 MINAGRI and MINICOM (2008), p. 6. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-322 
  
 the average price of speciality co ffee rose to US$6.9 per kg in 2011.  Consequently, coffee growers' 
income has also increased rapidly. 
242. Nonetheless, the coffee sector has much to do to  reach the target set in the 2009-12 strategy.  
One continuing concern is that farmers are producin g less high-quality coffee, partly because few are 
able to implement good farming practices, and pa rtly because the prices paid to farmers do not 
provide sufficient incentive for them to focus on quality.56  At the beginning of the coffee harvesting 
season, the NAEB, the sector regulator under the Mi nistry of Agriculture and Animal Resources 
(MINAGRI), sets minimum prices for washing stations to purchase cherries.  It seems that, in some 
areas, prices paid by washing stations to farmer s do not reflect the quality of cherries, and thus 
farmers do not concentrate on quality;  washing stati on personnel may also need additional training to 
ensure they consistently identify higher quality beans.57  According to the authorities, washing 
stations pay farmers more than the price fixed by NAEB, as the washing stations are operating under 
competition. 
243. Furthermore, coffee production is very cyclical.  While higher investment in the sector has 
increased productivity, soil acidity, poor farming pr actices, insufficient application of appropriate 
fertilizers, and coffee production cycles tend to reduce yields.  Washing station capacity is not fully 
used. 
244. In rural areas, 42% of total income is derived from the sale of food crops and only about 3% 
from the commercial sale of coffee.  Thus, facilitating the shift out of subsistence farming into coffee 
production could reduce national poverty.  The Na tional Coffee Strategy identified five target 
projects:  improving farming techniques, providing  support to help more washing stations become 
profitable, helping private exporte rs improve marketing and sales, conducting a survey of all coffee 
growing areas, and implementing value addition activiti es.  The Government considers that increasing 
the quantity and quality of coffee, as well as devel oping value-added products w ill be critical to future 
growth in the sector. 
245. The authorities stated, following the merging of OCIR Café, OCIR Thé, and RHODA to 
become the NAEB, a new coffee strategy is to be fo rmulated to take into consideration the national 
export strategy. 
(c) Tea 
246. Since its introduction in the 1960s, tea has b een one of Rwanda's strongest export sectors 
(Chapter I).  The sector employs 53,000 people dir ectly, and provides a source of revenue for over 
one million people.  During the period under re view, tea production and exports have increased. 
247. In accordance with Law No. 39/2010 of 25 November 2010 establishing the National 
Agricultural Export Development Board (NAEB), NAEB is responsible for overseeing the functioning of the tea industry through policy guidance and tea certification.  Tea is cultivated mainly 
on large plantations owned and mana ged by about 11 factories that process green tea into black tea.  
Almost a third of the tea produced in Rwanda is  grown on industrial estates belonging to private 
investors.  The remainder is produced by small-sc ale private growers.  Tea certification and quality 
control by the NAEB includes controlling conform ity of all grades produced and commercialized.  
After harvesting, tea leaves are sold to factories.  Some 99% of tea produced in Rwanda is transported 
to the Mombasa market for export through auction or  direct sales, and only 1% is for local sale. 
                                                      
56 MINAGRI and MINICOM (2008), p. 26;  and Boudreaux (2010). 
57 Boudreaux (2010). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-323 
 
 
 248. The 2008 Rwanda Tea Strategy identified the need to improve yields and quality, through 
better fertilizer application, plucking and pruning training, and improved transportation, as well as 
long-term efforts to consolidate land plots.  It al so identified the need fo r increased investment in 
factories, both in terms of expanding factory capacity to process green leaves, and in terms of 
processing new tea types to ensure product diversifi cation.  The strategy emphasized the need to 
improve marketing of teas by targeting specific channels for high-end markets. 
249. Privatization of tea plantations and factories w as concluded with the privatization of the two 
remaining tea factories in April 2012.  According to the authorities, the tea sector is attracting 
investors that can bring in new technologies and provide access to established distribution chains.  
Several private firms are moving to higher value and organic teas. 
250. SPS-related issues on tea, coffee, and horticultu re are managed under the NAEB.  Control of 
maximum residue levels for pesticides and othe r toxic elements is to be undertaken once the 
equipment is available at the NAEB laboratory.  Tea exporters require a quality certificate and certificate of origin from the NAEB, and a phyto sanitary certificate from the Rwanda Agricultural and 
Livestock Inspection and Certification Services (RALIS). 
(d) Horticulture 
251. The horticulture subsector includes fruits, vegetabl es, pyrethrum, and flowers.  It has been 
developing rapidly, and the Government consider s that Rwanda has competitive advantage in the 
horticulture sector. 
252. The Government wishes to encourage the long-te rm development of this sector, through land 
consolidation, as well as the use of agricultural extens ion agents.  The Government considers that this 
subsector can develop through value addition and di versification, such as focusing on organic and 
value-added products including jui ces and dried fruits/chillies.  Howe ver, production of horticulture 
crops is mostly by small-scale growers, maki ng it difficult to produce large volumes with the 
necessary quality standards, or to meet the SPS requirements of the international market.  Key 
constraints also include lack of adequate land to  achieve economies of scale, and lack of knowledge 
on crop cultivation and fertilizer and pest manage ment, export procedures and requirements, and the 
low ratio of agronomists to farmers. 
(e) Livestock 
253. The Livestock subsector contributes both to food se curity and to income generation, since it 
remains an important source of milk, meat, and ot her animal products.  However, current livestock 
production does not meet national demand, and the i ndustry faces various constraints:  the use of 
animals with poor genetic potential, inadequate feeding, animal pests and diseases, and poor 
management and hence low farm-level productivity.
58  To overcome these hurdles, the Government 
has launched several programmes, such as the cattle-breeding research programme, the animal 
nutrition programme, and the small-ruminant breeding programme.  
254. The livestock subsector is growing:  between  2006 and 2010, the number of rabbits increased 
around 18-fold, and the number of goats, poultry, and pigs, doubled (Table IV.2). 
                                                      
58 Rwanda Agricultural Research Institute online information.  Viewed at:  http://www.isar.rw. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-324 
  
 Table IV.2 
Livestock population by type, 2005-10  
('000 head) 
Year 2005 2006 2007 2008 2009 2010 
Cattle 1,040 1, 059 1,147 1,295  1,219 1,335 
Sheep 580 584 704 718 743 799 
Goats 1,464 1,659 2,238 2,520 2,735 2,971 
Pigs 391 427 571 587 602 706 
Rabbits 474 469 423 451 790 8,447 
Poultry 2,075 1,913 1,868 2,218 2,848 4,081 
 
Source : NISR (2011 ), Statistical Yearbook – 2011 Edition , Table 5.1.8.  Viewed at:  http://www.statistics.gov.rw/ 
 publications/rwanda-s tatistical-yearbook-2011. 
255. According to the authorities, Rwanda's dair y sector has been growing rapidly.  Rwanda 
produces about 160 million litres of fresh milk, of which, 48% is produced under traditional or 
extensive grazing systems, and 39% is consumed on-farm.  Poor infrastructure, especially road 
networks between production areas and the market is  a major constraint for milk producers.  Dairy 
farmers depend on bicycle transport.  Consequently 35% of the raw milk is spoilt before reaching the 
market or being processed, due to prolonged exposur e to the sun and being shaken on the corrugated 
pathways.59 
256. Livestock production is highly dependent on the availability of water, which is greatly 
affected by the seasons.  During Rwanda's rainy season, there is abundant green grass and drinking 
water, while during the dry season, animals have to tr ek several kilometres in s earch of water, leading 
to loss of production and productivity.  Average m ilk production falls by as much as 60% during the 
dry season.  The Government is considering project s to conserve rain water for use during the dry 
periods.60 
257. The Rwanda Agricultural and Livestock Inspec tion and Certification Services (RALIS) aims 
to promote international trade in high-quality co mmodities while trying to avoid the introduction of 
pests and diseases into the country.  Currently , animals from nearby countries are banned from 
entering Rwanda, due to diseases like foot-and-mouth disease.  The authorities indicate that under the 
One-Cow-Per-Poor-Family (Girinka) Programme, the Rwanda Agriculture Board (RAB) sends 
veterinary physicians to the animal  exporting countries to take sampl es for analysis before the animals 
are imported.  
(f) Forestry 
258. The forestry sector plays a key role in supporti ng the livelihood of all Rwandans;  it provides 
most of the energy consumed by the majority of th e population, prevents soil erosion, protects water, 
and supplies ecological services. 
259. Currently, national forests cover a total of 553,0 98 ha, or 21% of the country (natural forest:  
8%, and man-made forest: 13%).  Ma n-made forest is composed of forest plantations (one third), and 
the other forest resources (two thirds).61  While natural forests are protected, man-made forests 
                                                      
59 Department of Agriculture and Agro-Industry (2010).  
60 Department of Agriculture and Agro-Industry (2010). 
61 The other forest resources comprise small wood lots  with an area of less than 0.5 ha, and other trees 
outside forest areas generally referred to as agroforestry trees. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-325 
 
 
 provide wood for fuel, building materials, and raw material for furniture.  Forests contribute around 
80% of total energy needs (wood fuel, 57%;  and charcoal, 23%). 
260. The forestry sector is regulated by the Ministry  of Natural Resources (MINIRENA).  The first 
national forestry policy was put in place in 2004.   Since then, the gap between wood supply and 
demand has continued to widen. 
Table IV.3 
Forestry 
 1960 1970 1980 1990 2000 2002 2007 2008 2009 
Natural forest areas ('000 ha) 634 592 514 451 221 221 221 221 221 
Man-made forest areas ('000 ha) 24.5 27.2 80 247 282 113 125 145 153 
Sustained yield ('000 m3) 368 407 1,200 3,713 2,261 902 1,021 1,159 1,228 
Needs ('000 m3) 2,695 3,763 4,832 7,158 8,247 8,979 9,900 10,467 10,781 
Balance ('000 m3) -2,327 -3,366 -3,632 -3,445 -5,987 -6,719 -7,879 -9,308 -9,553 
 
Source:  MINIRENA (2010), National Forestry Policy.  Viewed  at:  http://www.minela.gov. rw/IMG/pdf/final_national_ 
 forestry_policy_2011f.pdf. p.7. 
261. Both the Vision 2020 and the EDPRS set objectives for the forestry sector to play a bigger 
role in the economy, and increase national forest  cover.  In 2010, MINIRENA issued Rwanda’s 
second National Forestry Policy62, aimed at ensuring that the present forest cover is maintained, well 
managed, and increased to 30% of the total area of  the country in 2020, by creating an average of 
23,700 ha of forests every year from 2010. 
262. This target seems rather ambitious.  Due to  the high population density (387 habitants/km2 in 
2009), there is strong competition for land between for estry, agriculture, and other activities.  Against 
this background, the Government proposes to achie ve its objectives through:  encouraging private-
sector investment in forestry to reduce poverty, create employment and improve livelihoods, through sustainable use, conservation, and management of fo rests and trees;  contribu ting to sustainable land 
use through soil, water, and biodiversity conservati on, and tree planting;  and promoting farm forestry 
to produce timber, wood fuel and other forest products. 
263. The Rwanda Agricultural and Livestock Inspecti on and Certification Services (RALIS) issues 
permits for imports of seeds.  It undertakes a pest ri sk analysis to ensure that the tree seeds/seedlings 
are not weeds, will not become invasive if grown in  Rwanda, and are pest/disease free.  According to 
the authorities, imported seeds/seedlings are plante d and grown in quarantine so that RALIS and RAB 
can ensure that they meet all SPS requirements.  RALIS is promoting awareness of the need for a 
phytosanitary certificate before exporting wood. 
(3) M
INING AND ENERGY  
(i) Mining and quarrying 
264. Although the contribution of mining and quarrying to real GDP is low (Table I.1), the mining 
industry contributes significantly to exports (Table AI.1).  Minerals extrac ted include cassiterite, 
coltan, wolfram, and gold, which is used in th e manufacture of electronic and communication devices, 
such as mobile phones.  During the period under review , international prices of minerals fluctuated, 
but in general increased (Table IV.4). 
                                                      
62 MINIRENA (2010). WT/TPR/S/271/RWA Trade Policy Review 
Page A3-326 
  
 Table IV.4 
Mineral exports, selected years 
Item 2003 2007 2008 2009 2010 2011 
Sales volume (Tonnes)  
Cassiterite 1,458 4,566 4,193 4,269 3,874 1,244 
Coltan 187 242 1,190 950 749 43 
Wolfram 120 2,686 1,708 874 843 9,082 
Total 1,765 7,494 7,091 6,093 5,466 10,370 
World prices (US$/kg - nominal)  
Cassiterite 3.08 7 9.84 6.69 10.89 12.93 
Coltan 8.69 19.85 30 21.30 24.68 27.37 
Wolfram 1.89 7.23 7.85 6.59 8.41 6.97 
Export value (US$ million - nominal)  
Cassiterite 4.5 32 41.3 28.6 42.2 16.1 
Coltan 0.4 19.2 36.0 20.2 18.5 1.2 
Wolfram 0.2 19.4 13.4 5.8 7.1 63.3 
Total 5.1 70.6 90.7 54.6 67.8 80.6 
 
Source: MINIRENA (2009), Mining Policy – Final Green Paper , November, p.17;  and information provided by the 
 Rwandan authorities. 
(a) Mining 
Features 
265. The mining sector is regulated by the Mining Law (Law No.37/2008 of 11 August 2008, as 
well as various ministerial orders.  Currently , Ministry of Natural Resources (MINIRENA) 
coordinates the mining industry and is responsible for setting policy and preparing legislation, the 
Geology and Mining Authority (OGMR) is responsib le for implementing the policy and regulations. 
266. The industry suffers from lack of human capita l, and high-energy costs for processing and 
transport.  The OGMR's strategic plan for 2010-2 013 provides a roadmap for the sector, focusing on 
developing a sustainable mining sector, including st rengthening regulatory institutions, attracting 
investment, improving sector skills and practices, a nd increasing productivity, diversification, and 
value addition. 
Policy 
267. In accordance with the EDPRS, the Government set two targets for the mining sector: 
increasing mineral exports by 250%, from US$38 mil lion in 2005 to US$106 million in 2012, and to 
US$220 million in 2017;  and increasing employment  in the sector from 25,000 to 37,000 in 2012, 
and to 50,000 in 2017.  The main strategies are:  prom oting private-sector participation in all parts of 
the mining value chain, putting more efforts into mineral mapping and explor ation, and improving the 
capacity of small-scale miners. 
268. MINIRENA presented its Mining Policy – Final Green Paper in November 2009.63  T h i s  
policy focuses on helping to transform mining activiti es from a publicly run sector into a privately 
owned export-oriented industry. 
                                                      
63 MINIRENA (2009). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-327 
 
 
 269. Currently, 185 mining permits are operational, by 138 companies/individuals.  The mining 
sector is split between artisanal miners and mid-sized international companies.  The key players in the 
industry are private investors and small-scale (artisanal) miners. 
270. Until 2009, it took up to three months to obtain a mining permit (Chart IV.1). 
Chart IV.1 
The current permit application process 
Source:  MINIRENA (2009), Mining Policy – Final Green Paper .  Viewed at:  http://www.minirena.gov,rw/IMG /
 pdf/Minin g_Polic y_full_green_draft _validated _and_non_resumed _November _2009. pdf. Applicant:  Request to 
Executive Secretary of sector 
with copy to mayor, OGMR 
and MINIRENA Local government: 
Executive Secretary 
verifies request and signs 
the survey map Local government : Within 
15 days, the Executive 
Secretary transmits the request to the Mayor 
Local government:  Mayor 
transmits request to the Minister of MINIRENA 
within 15 days Central Government: 
OGMR carries out a field 
visit, takes a decision, and 
provides feedback to the 
District within 10 days. Local government:  Mayor 
assesses whether request meets conditions :  
I. <1 ha quarry decided 
by District ;  
II. otherwise transmitted 
Central Government : Any 
additional information 
requested within 30 days Total time taken = up to 3 months  
 
271. According to the authorities, the permit app lication process has been revised:  license 
applications are addressed to districts (to ensure  that land is available and other conditions are 
fulfilled), then forwarded to the MINIRENA, and the Rwanda Natural Resource Authority (RNRA).  
An Interministerial Committee (Presidents Office, RDB, MINIRENA, RNRA, MINIJUST, 
MINAGRI, and MINECOFIN), which sits twice a mont h, approves applications for mining permits.  
It is not clear how long it now takes to obtain a mining permit. 
272. Mining companies are subject to a number of tax es, such as income tax, a superficial tax on 
the mining extraction surface area, and a superficial tax on quarry extraction surface area.  The authorities state that a law on royalties in mining is being prepared. 
273. A number of incentives are provided for the mining industry, including tariff exemptions for 
imported mining equipment, possibility for miners to  negotiate lower energy costs, and a financing 
mechanism for artisans. 
274. The mining industry faces many difficulties, in addition to the lack of skilled engineers, 
geologists, and metallurgists.  For example, ta x and permit fee revenues from mining currently 
contribute 0.08% of government revenue, while government support  for mining accounts for roughly 
0.1% of national budget.  In add ition, international prices of mineral products fluctuate significantly, 
which leads to the instability of production and re venues in the industry.  Mineral products account 
for more than one third of Rwanda's total merc handise exports, thus a fall in mineral prices and 
production could reduce its foreign exchange earnings  significantly.  In the long-term, the most WT/TPR/S/271/RWA Trade Policy Review 
Page A3-328 
  
 effective measure would be to dive rsify exports, and to add value to minerals or facilitate downstream 
integration with other industries, which would re quire heavy investment in downstream processing 
plants. 
275. The Mining Policy includes an attempt to identif y areas of future reform.  The Government is 
planning to reform permit fees, superficial taxes/land  rents, royalty rates, exemptions of import duties 
and corporate taxes on exploratory activities, standa rd corporate tax, and central administration of 
taxes. 
(b) Quarrying 
276. The quarrying industry in Rwanda is rela tively undeveloped, and dominated by large 
international construction firms.  The majority of  value-added construction materials are imported, 
from Uganda (47%), South Africa (12%), Kenya (11%), and Dubai (10%). 
277. Rwanda imports many quarry and constructi on items for which it has an abundance of raw 
materials; for example, Rwanda imports on aver age US$6 million tiles per year, although it has rich 
deposits of granite.  According to the Govern ment, quarry production and transformation into 
construction materials has potential: quarry products  can largely be extracted, transformed, and 
consumed within the country.  Thus, the quarrying  industry strategy is to develop Rwanda’s local 
production and manufacturing capabilities to re duce the country’s dependence on imported 
construction materials and increase local industry participation. 
278. Rwanda has three cement plants, and one gran ite plant (Nyagatare).  The Government is 
seeking foreign or domestic private investment in  the sector, and provides tax incentives, on which 
details are not available. 
(ii) Energy 
279. Primary energy supply in Rwanda is mainly fro m biomass (86%), in the form of wood used 
directly as fuel (57%), or converted into charcoal (23%), together with crop residues and peat (6%).  The remaining primary energy is from petroleum pr oducts (11%), and electricity (3%).  Rwanda has 
considerable potential for energy development fro m hydro sources, methane gas, solar, and peat 
deposits.  Untapped resources for power generation amount to about 1,200 MW. 
280. Biomass is used mainly for cooking and also in  some industries.  It meets up to 94% of 
national needs in rural areas, while the remainder is met by, inter alia , kerosene, diesel, dry cells, grid 
and non-grid electricity, biogas, solar, wind, and ot her renewable energies.  Biomass is already in 
short supply with a deficit of over 4 million m
3 per year.  Vision 2020 set a target to reduce the rate of 
wood use in national energy consumption from the current 94% to 50%.  
281. Rwanda has peat reserves estimated at 155 million tonnes, of which about one third is 
commercially extractable and can be used as a source of heat or electricity generation.  Peat has 
already been used in Rwanda to make bricks and in the cottage industry.  It has the potential to 
replace wood, charcoal, and fuel oil.  Currently, Ci merwa, a cement factory,  uses peat for heating 
purposes, and the EWSA (Rwanda Energy, Water a nd Sanitation Authority) is preparing a 15 MW 
generation project using peat to produce electricity for Cimerwa. 
282. Rwanda is completely depende nt on imported petroleum products.  Hydrocarbons are mainly 
used in the transport sector:  about 75% of all impor ted petroleum is consumed in the transport sector, 
and transport costs are estimated to be the highest in the region (Table IV.5).  Hydrocarbons also EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-329 
 
 
 serve as a source of electricity, powering diesel generators;  about 39% of electricity produced in 
Rwanda is by diesel generators. 
Table IV.5 
Transport and energy costs 
 Transport costs (% of border price of imports, c.i.f.) Energy costs (US$/kWh) 
Rwanda 48 0.18 
Uganda 35 0.11 
Burundi 23 0.08 
Kenya 17 0.14 
Tanzania 17 0.0865 
 
Source : Information provided by the Rwandan authorities. 
283. The combination of high international fuel prices and the very long and expensive supply 
route results in high prices of petroleum products in  Rwanda.  The country is dependent on a limited 
choice of supply routes:  petroleum products are normally imported via the Northern Corridor route 
(pipeline to Eldoret, then road tanker through Uga nda);  recently they have also been imported 
through Tanzania.  Rwanda is vulne rable to supply interruptions, and storage is limited to less than 
two months' supply. 
284. Recently, interest has increased in LPG as a fuel for cooking, although the high price is a 
major deterrent.  LPG is 80% more expensive in Rwa nda than in Kenya, and partly for that reason, 
consumption per capita is 50 times higher in Keny a.  In addition, Rwanda lacks a developed 
distribution framework and refilling facilities. 
285. Against a background of energy shortages and high energy prices, the Ministry of 
Infrastructure issued Rwanda's National Energy Policy and National Energy Strategy 2008-2012 in 
January 2009.  The aim for the energy sector is to contribute effectively to the growth of the national 
economy and thereby improve the standard of livin g of the Rwanda people in a sustainable and 
environmentally sound manner.  Its mission is to crea te conditions to provide safe, reliable, efficient, 
cost-effective, and environmentally appropriate en ergy services on a sustainable basis.  Thus its 
objectives are to support national development by:  en suring reliable and affordable energy supplies; 
encouraging rational and efficient use of en ergy; and establishing environmentally sound and 
sustainable systems of energy production, procurement, transportation, distribution, and end-use.  
Various legal instruments regulate the energy sector (Table IV.6). 
Table IV.6 
Energy legislation 
Law Law No.21 of 23/06/2011 Govern ing Electricity in Rwanda 
Law No.43/2010 of 07/12/2010 Establishing Rwanda Energy, Water and Sanitation Authority (EWSA) 
Law No.39/2001 of 13/09/2001 Establishing Rw anda Utilities Regulatory Agency (RURA) 
Law No.18/99 of 30/10/1999 Removing the M onopoly and Liberalizing the Energy Sector 
Secondary 
legislation Ministerial Order No. 8/DC/04 of 07/ 06/2004 on Additional and Specific Types of Agreements, Decisions, Practices 
and Codes of Conduct Considered to be Anti-Competitive or an Abuse of a Dominant Position 
Draft 
legislation Law Governing Gas in Rwanda 
Law Setting up the framework for provision of services  related to distribution of energy in Rwanda 
Law of the Downstream Petroleum 
 
Source : RURA (2010), Report January 2009 – June 2010 , p.62.  Viewed at:  http://w ww.rura.gov.rw/doc s/Report_Jan_ 
2009_June_2010.pdf;  and information provided by the Rwandan authorities. 
286. Electricity production and consumption are both ve ry low.  Only 10.8% of the population has 
access to electricity, up from 4.3% in 2005/06 (aro und 46% of urban househol ds, and only 4.7% of WT/TPR/S/271/RWA Trade Policy Review 
Page A3-330 
  
 rural households).  At US$0.18/kWh, Rwanda’s electri city price is the highest in the region, and its 
per capita energy consumption, at 20 kWh is very low compared with other LDCs and with the other 
EAC countries.64 
287. Electricity is largely fed by hydropower and thermal sources (Table IV.7).  Rwanda has to 
import electricity65, as production capacity is insufficient to meet demand.  Production is also 
unstable, due to seasonal variations in rainfall, wh ich result in low water levels and thus reduced 
electricity generation.  It appears that new gene ration plants using hydropower have been set up. 
288. MININFRA is responsible for the electricity  sector, setting the overall strategy for its 
development, and the Rwanda Utilities Regulatory Author ity (RURA) is in charge of issuing licences.  
The Energy, Water & Sanitation Authority  (EWSA), a state enterprise with a de facto  monopoly on 
production and distribution of water and electricity, is the dominant player in the electricity market, responsible for transmission and distribution via the main national grid.  The EWSA has a monopoly 
over transmission and distribution, and purchases electricity from power producers in Rwanda, Burundi, and the DRC. 
Table IV.7  
Electricity generation, imports, and exports, June 2010 
(kWh) 
 June 2010 Installed capacity (MW) 
Total generation 23,355,353 84.63 
HPG 11,062,962 42.48 
TPG 12,269,088 41.9 
PVPG (Jali) 23,302.5 0.25 
Total imports 6,442,480 17 
Total exports 267,900 .. 
 
.. Not available.  
Source : RURA online information, Statistics Information in Energy Sector/Electri city.  Viewed at:  http://www.rura. 
 gov.rw/ [20/02/2012];  and information provided by the Rwandan authorities. 
289. All generation projects or concessions involving private investors must be licensed by RURA.  
RURA issues off-grid licences to pr ivate companies to generate, supply, and distribute electricity in 
areas not covered by the EWSA;  it also regulates the tariff and other supply provisions.  Independent 
power producers (IPPs) are encouraged to generate  power, but are required to sell excess production 
to EWSA. 
290. Many individuals and businesses were obliged  to purchase their own generators due to 
frequent power shortages in the past.  According to the authorities, the installation of over 30 MW of 
thermal power has significantly reduced power shortages. 
291. The current electricity tariffs were set in 2006.  Nonetheless, they are relatively high by 
regional comparison, despite government subsidies th at include a waiver on import duties on imported 
fuel used, and a direct subvention to EWSA to off set the high price paid for the electricity generated 
by rented generators (Table IV.8).  According to th e authorities, there have been recent tariff hikes in 
the region, and Rwanda introduced a time of use (TOU) tariff, under which the peak-time tariff was 
increased by 33% while the overall average tariff was not changed. 
                                                      
64 For example, per capita energy consumption is ov er 50 kWh in Tanzania an d Uganda, an average of 
112 kWh for all LDCs, and 125 kWh in Kenya. 
65 REMA (2010). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-331 
 
 
 Table IV.8 
Electricity tariffs, 2010 
Electricity tariff structu re (VAT exclusive) Tariff 
Metered and cash power RF 112 / kWh 
Industries RF 105 / kWh 
Monthly rent for meter RF 500 
Initial connection fees  
Application fees RF 6,000 
Guarantee fees RF 15,000 
 
Source:  RURA (2010), Report January 2009 – June 2010 , p.68.  Viewed at:  http://w ww.rura.gov.rw/doc s/Report_Jan_ 
 2009_June_2010.pdf. 
292. Acknowledging that high energy cost is a seve re disadvantage for Rwandan business, a Power 
Sector Steering Committee, chaired by the Prime Mini ster, has been set up, and an inter-ministerial 
taskforce is in place to assist the Ministry of In frastructure to implement a seven-year electricity 
development programme.  The aim is to have a cumulative installed capacity of 1000 MW and an 
access rate of 50% by 2017.  The Government intends  to increase generation capacity through private-
sector financing in methane gas, hydropower (lar ge-scale and micro), geothermal power, and peat. 
293. Lake Kivu is estimated to contain 250 billion m3 of carbon dioxide and 55 billion m3 of 
methane gas, and a further 150-250 million m3 methane generated annually.  The resource is shared 
equally between Rwanda and the Democratic Re public of the Congo.  Rwanda has prioritized 
electricity generation from this resource to address the growing energy deficit.  Projects include:  
Kibuye Power 1 (KP1), a pilot project designed to produce 4.2 MW;  Rwanda Energy Company 
(REC), a subsidiary of the Rwanda Investment Gr oup (RIG), which is building a 3.6 MW pilot plant 
to be scaled up to 50 MW once the technology pr oves to be successful;  and Kivuwatt Ltd., a 
subsidiary of Contour Global, a U.S.-based compan y is planning to produce 100 MW of electricity 
from methane gas with the production of 25 MW in the first phase.66 
294. Further, the share of renewable sources in el ectricity generation is to be increased.  The 
EDPRS aims at providing green energy to 15,000 new customers in rural areas by 2012, with the 
installation of 1 MW solar PV power-generation pl ant;  Kigali Solar Project, owned by Stadtwerke 
Mainz Company of Germany, is producing 250 kW of  green electricity.  Studies have also been 
undertaken to determine the wind power potential in  Rwanda.  Rwanda has geothermal resources in 
the form of hot springs along the belt of Lake Ki vu, with a power generation potential of about 170-
320 MW.  Preliminary technical exploration studies are being conducted. 
295. Electricity subscriber numbers increased three -fold during the period under review to reach 
216,000 in 2011.  Growth averaged 21% over 2006-11 .  The Government aims to connect 1.2 million 
subscribers to the national grid, through a National Electricity Access Roll out Programme (EARP).  In particular, power grid covera ge is planned to expand to 70% of the country by 2017/18, which 
requires heavy investment in the transmission and distribution networks. 
296. Between January 2009 and June 2010, RURA registered 579 complaints, most of which 
concerned billing, disconnection, irregular power  supply, payment arrangements and equipment 
damage. 
                                                      
66 RURA (2010), p. 61. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-332 
  
 (4) MANUFACTURING  
297. Rwanda's manufacturing sector is small, cons isting mainly of food processing, beverages, 
tobacco, and furniture.  In 2010, 4,611 manufacturi ng firms employed around 26,000 people.  In the 
same year, the sector grew by 9%, up from 3% gr owth in 2009 (Table I.1).  This was probably 
assisted by growth in the food processing industry, as well as ongoing investment in gas, electricity, 
and water, which reduced energy costs to the manufacturing industry.  
298. As a land-locked country, Rwanda's trading costs are high:  in addition to the transport costs 
from the port of first entry into the EAC to Kigali, transport costs within the country are high due to 
poor domestic infrastructure, in particular bad road conditions.  Electricity supply is inadequate and 
expensive, and the telecom access rate is low. 
299. The manufacturing sector is regulated by the 1956 Industrial Law.  The Government has 
launched a number of industrial policy documents and strategies, focused on increasing investment, 
improving the business environment, increasing the va lue of exports, diversifying into new exports, 
and facilitating trade through EAC integration. 
300. In April 2011, the Ministry of Trade and Indu stry issued the Industrial Policy, under which 
the Government proposes to improve infrastructure to  facilitate the development of the manufacturing 
sector, through: 
 increased government investment in energy, with  a target to lower electricity tariffs, to be 
supplemented by the continued search for altern ative sources of energy including wind, peat 
and solar, and possibly nuclear energy in the long run; 
 allocation of land for manufacturing industri es, such as industrial parks and SEZs, agri-
processing parks, tourism (Kivu Belt), a nd biotech park in Bugesera;  and 
 improvement of district road programmes, targ eting feeder roads connecting farms and food 
processing hubs. 
301. The Industrial Policy identified ten clusters, mostly manufacturing industries as priority 
industries for the short, medium, and long term.  S hort-term priorities are:  agri-processing (including 
pyrethrum, dairy, vegetable oil, soaps, and detergen ts); ICT; high-end tourism; textiles (including silk, 
leather, and leather goods);  and mineral processing.   Medium-term sectors are construction materials 
(including cement);  pharmaceuticals;  and chemic al products (including fertilizers).  Long-term 
clusters are building materials (metal parts and struct ures); bio plastics; and other high-tech industries.   
302. The Government offers both fiscal and non-fiscal  incentives to investors (Chapter III(4)(i)).  
It seems that the Government is to review its incentive mechanism to concentrate on the priority 
clusters.  
303. However, businesses have been complaining about  the lack of consultation in designing new 
policies.  The manufacturing sector is concerned ab out uncertainty over polici es, and rapid regulatory 
change without sufficient consultation, as well as in adequate information on pro-business reforms that 
have been implemented (e.g. improvement of land registration processes). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-333 
 
 
 (5) SERVICES  
304. Services expanded at double-digit rates between 2006 and 2008, driving the overall growth of 
the economy.  Growth slowed to 6% in 2009, but rebounded to 10% in 2010.  This recovery was led 
by growth in financial services (24%), health  services (16%), education (15%), and public 
administration (14%).  Transport and communication ser vices have also been growing fast (Table I.1). 
305. The share of the services sector to GDP incr eased from 42% in 2006 to 47% in 2010.  Major 
subsectors are wholesale and retail (13% of GDP), real estate, business services (9%), transport, storage, and communication services (8%), and fi nancial services contributed to 2% of GDP.
67 
306. Rwanda has undertaken limited GATS commitments on certain professional services (legal, 
medical, and dental services);  adult education services;  sanitation and similar services; hotel and restaurant services; and recreational, cultural, a nd sporting services in centres promoting eco-tourism.  
For each of these services, Rwanda has undertaken not  to maintain any market access or national 
treatment restrictions for modes 1 to 3 (cross- border supply, consumption abroad, and commercial 
presence).  Unbound are measures affecting the presen ce of natural persons for the supply of medical 
and dental services, and hotel and restaurant servi ces (specialized personnel and senior executives are 
the exception).
68  For the other activities mentioned above, Rwanda has undertaken not to maintain 
any restrictions on the presence of natural persons. 
(i) Financial services 
307. Rwanda's financial services se ctor is small, accounting for only 2% of GDP in 2010, down 
from 3% in 2006.69  However, this sector grew at 24% during 2010, after a contraction at 4% in 2009.  
Under the Banking Law in 2007 and the Law on the Organization of Banking in 2008, the National 
Bank of Rwanda (NBR) is now the sole regulator a nd supervisor of the financial sector, except for 
securities markets. 
(a) Banking and non-banking institutions 
308. Although banking dominates the financial servi ces sector, and controls over 70% of the 
sector's assets, the ratio of bank assets to GDP is only 19.7%.70 
309. Rwanda has nine commercial banks;  one development bank,  which merged with the 
mortgage financing bank in 2011;  three micr ofinance banks (Urwego Opportunity Bank, UNGUKA 
Bank Ltd., and AGASEKE Bank Ltd.);  and one cooperative bank (Zigama CSS).  The Rwanda 
Development Bank is wholly owned by the Gove rnment, and four commercial banks are wholly 
foreign-owned (Kenya Commercial Bank, Equi ty Bank (Kenya), FINA Bank (Kenya), and 
ECOBANK (Togo)).  In 2010, the foreign shar e of assets was 49% and government owned 30%.71  
Commercial banks accounted for 89% of the banking sector’s total assets, and controlled 90.9% and 
77.9% respectively of the total deposits and gross loan s.  In 2011, 88% of deposits financed the credit 
to the private sector. 
                                                      
67 NISR (2011), Table 9.1.3 . 
68 WTO documents GATS/SC/107 (30 Aug 1995), and S/DCS/W/RWA (24 Jan 2003). 
69 NISR (2011), Table 9.1.3. 
70 IMF (2011). 
71 IMF (2011). WT/TPR/S/271/RWA Trade Policy Review 
Page A3-334 
  
 310. Banks are small, and highly concentrated in va rious aspects:  the three largest banks account 
for over 60% of assets, loans, and deposits;  loans and deposits are concentrated in a few corporate 
and institutional clients;  and corporate lending is co ncentrated in construction and mortgages, while a 
large share of retail lending also goes to  mortgages as well as salary-backed loans. 
311. Although banks are small, they appear to be  relatively efficient.  Banking assets doubled 
between 2006 and 2010, accompanied by a decline in non-performing loans (NPLs), and improved 
asset quality and strong liquidity (Table IV.9).  The NPL ratio fell to 8.0% in December 2011, from 
12.4% in December 2008.  The sector's returns on asset s and equity also recove red in 2010 and 2011. 
312. During the period under review, the NBR con tinued to reinforce the supervisory legal 
framework in accordance with the Banking Law.  For example, in 2011 the NBR published 
15 regulations in the Official Gazette , and drafted another two regulations.  A feasibility study on a 
deposit insurance fund for banks and MFIs was comple ted and, according to the authorities, a law on 
establishment of the deposit insurance fund is  to be published in the near future. 
313. The NBR grants licences to new entrants in to the banking sector.  In 2011, three banks 
obtained licences to offer agent banking, almost all banks obtained licences to conduct mobile 
banking, and one new regional bank, Equity Bank, commenced operations in the third quarter of 
2011.  In addition, 14 new forex bureau s were licensed in 2011, making a total of 131.  Total asset in 
the banking sector increased by 24.5% in 2011. 
Table IV.9 
Banking indicators, December 2008-11 
Indicators 2008 2009 2010  2011 
Solvency ratio (total capital) 18.6 21.0 24.4 27.2 
NPLs/gross loans 12.4 11.9 10.8 8.0 
NPLs net / gross loans 9.9 10.0 9.3 7.0 
Return on average assets 2.4 1.0 2.0 2.2 
Return on average equity 12.6 5.5 11.2 10.6 
Cost of deposits 1.9 2.3 2.7 2.4 
Liquid assets/total deposits 64.2 68.1 58.2 45.3 
Forex exposure/core capital 2.0 0.9 5.0 6.6 
 
Source : BNR, Annual Reports , 2009 and 2010, and Monetary Policy and Financial Stability Statement , February 2012;  
 and information provided by the Rwandan authorities.  
314. The authorities state that, the minimum capital requirements to set up a bank are the same for 
foreign and national banks:  RF 5 billion for comme rcial banks, RF 3 billion for development banks, 
and RF 1.5 billion for microfinance banks.  The Cent ral Bank must decide whether to grant a licence 
within three months after receipt of an application.   Foreign applicants require a statement of prior 
approval or no objection from the supervisory authority  of their home country for the establishment of 
a subsidiary or any other office in Rwanda. 
315. Fees include a non-refundable application fee of RF 1 million;  and an annual licence fee of 
RF 5 million.  A licence is valid until revoked by the Central Bank.  Bank headquarters must be in Kigali, and licensed banks may establish branches in any area of the country.  
316. According to the authorities, banks ar e free to set their interest rates. 
317. A large portion of the Rwandan population, in par ticular those in rural areas, is excluded from 
financial services;  only 14% of the population h as access to formal banking products.  To increase EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-335 
 
 
 access to financial services in rural areas, the Govern ment launched a strategy to establish savings and 
credit cooperatives in each of the 416 geographically  defined areas in Rwa nda (Umurenge SACCOs).  
The Central Bank has set up a technical control unit with a team of inspectors in each district, to 
monitor and supervise SACCO operations.  It is es timated that 33% of the population is currently 
being served by SACCOs and microfinance institutions (MFIs)72, leaving approximately 53% of the 
population without any access to banking. 
318. Excluding Umurenge SACCOs the total assets of the microfinance sector increased by 12% in 
2011, and gross loans and deposits increased by 17% and 4%, respectively (Table IV.10).  In 2011, 
two MFIs were upgraded to microfinance banks (U nguka Imf S.A., and CFE Agaseke S.A.).  MFIs 
serve 88% of depositors and 90% of borrowers.  The authorities stated that as of March 2012, 
Umurenge SACCOs opened 1.07 million accounts. 
Table IV.10 
Microfinance indicators, excl uding Umurenge SACCOs, 2010-11 
(RF billion and %) 
Indicators 2010 2011 Change from the 
previous year (%) Umurenge SACCOs 
(2011) 
Total assets 43 48.2 12.1 29.02 
Gross loans 32.3 37.8 17 4.72 
Non-performing loans 3.6 4.2 16.7 0.26 
Deposits  23 24 4.3 22.5 
Equity 14.9 15.3 3.4 4.7 
NPL rate (%) 11 11.3 2.7 5.6 
Liquidity ratio (%) 55.5 56.9 2.5 103.2 
Capital adequacy ratio (solvency) (%) 34.5 31.7 -8.1 16.1 
 
Source: NBR (2012), Monetary Policy and Financi al Stability Statement .  Viewed at:  http://www.bnr.rw/docs 
 /publicnotes/February%202012%20Monetary%20Policy%20S tatement%20final%20(4).pdf February;  and 
 information provided by the Rwandan authorities. 
(b) Insurance 
319. The insurance sector is supervised by the Na tional Bank of Rwanda.  Currently there are 8 
insurers (6 private and 2 public), 5 insurance br okers, 102 insurance agents, and 4 loss adjusters. 
Insurance penetration is about 2.3% (Table IV.11) .  Performance in the sector improved progressively 
during the period under review:  total assets, as well as gross premiums and profits increased.  
Table IV.11 
Insurance penetration 
(RF billion and %) 
 2005 2006 2007 2008 2009 2010 2011 
Gross premiums (G.P.) 13.7 19.8 27.6 35.9 43 49.7 59.3 
G.P./GDP (%) 1.0 1.2 1.3 1.4 1.4 2.6 2.3 
Assets 31.8 44.3 61.7 80.1 98.8 128.2 157.8 
Assets/GDP (%) 2.2 2.6 3 3.1 3.1 3.6 4.1 
 
Source: NBR (2010), Annual Report 2010 .  Viewed at:  http://www.bnr.rw/ docs/publicnotices /Annual%20Report% 
202010%20.pdf, p.81;   and information provided by the Rwandan authorities. 
                                                      
72 Microfinanceafrica online informati on.  "Rwanda: Rwanda SACCOs to offer loans, take deposits", 
28 November 2011.  Viewed at:  http://mi crofinanceafrica.net/tag/s accos/ [10/07/2012].  WT/TPR/S/271/RWA Trade Policy Review 
Page A3-336 
  
 320. A revised Insurance Law (Law No. 52/2008 of 10/09/2008) issued in 2008, required 
insurance firms to divide their business into long- term and short-term insurance business.  In 2011, 
regulations to implement the Insurance Law, espec ially on mergers and acquisitions, were finalized 
and published in the Official Gazette .  Composite insurers were require d to expedite the separation of 
life and non-life insurance businesses, meet minimum capital and solvency requirements, and observe 
corporate governance standards as envisage d in the insurance legal framework. 
321. Compulsory insurance includes third-party motor vehicle liability.  Also, health insurance is 
compulsory to all public servants:  they are insure d either by RAMA (affiliated to the Ministry of 
Finance), or MMI (Military Medical Insurance). 
322. According to the authorities, premium rates are based on actuarial statistical or financial 
methods and must be adequate to cover all risks a nd costs.  Rwandan insurers cover risks in Rwanda; 
no domestic insurer is allowed to cover insurance ri sks outside the country without prior approval of 
the Central Bank.  It is not clear whether a ny local insurers have obtained this approval. 
323. In accordance with Regulation No. 001/2010 of 28 January 2010, foreign insurers may 
register and obtain licences from the Central Ba nk as subsidiaries in Rwanda, and may provide non-
compulsory insurance services fo r risks located in Rwanda. 
(c) Securities 
324. The Capital Market Advisory Council (CMAC) was established in accord ance with the Prime 
Minister’s Order of 28 March 2007.  In January 200 8, the Rwanda over the counter (ROTC) market 
commenced operations with the launch of the bond market.  In January 2011, the ROTC was taken 
over by a Rwanda Stock Exchange (RSE). 
325. Law No. 01/2011 of 10 February 2011, and Law No. 11/2011 of 18 May 2011, established 
the Capital Markets Authority (CMA).73  In June 2011, the CMAC was replaced by the CMA, which 
is now the capital market regulator.  The CMA is  governed by a non-executive board answerable to 
the Minister of Finance and Economic Planning.  The central securities depository system is run by 
the Central Bank, in accordance with the Centra l Securities Depository Law No. 26/2010 of 28 May 
2010 Governing the Holding and Circulation of Securities. 
326. According to the authorities, the CMA laws we re drafted to comply with International 
Organization of Securities Commissions standards, but the CMA is not yet a member of the IOSCO.  
327. In accordance with the Capital Market Fiscal Incentives, gazetted in May 2010, incentives 
provided to the capital market are:  exemption fro m tax on income accruing to registered collective 
investment schemes and employees’ shares;  ex emption from tax on capital gains on secondary 
market transactions on listed secu rities;  reduced rates of corporate income tax for newly listed 
companies on capital market for five years (20% if t hose companies sell at least 40% of their shares to 
the public, 25% if those companies sell at least 30%  of their shares to the public, and 28% if those 
companies sell at least 20% of their shares to the pub lic);  zero rate corporate income tax for venture-
capital companies registered with the CMA for five years;  reduction from 15% to 5% of withholding 
tax on dividends and interest income on securities listed on capital markets and interest arising from investments in listed bonds with a maturity of th ree years and above;  and exemption from VAT for:  
transfer of shares, and capital market transactions for listed securities. 
                                                      
73 Other relevant legislation includes the Law Regulating Collective Investment Schemes in Rwanda 
(Law No. 40/2011 of 20 September 2011). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-337 
 
 
 328. According to the authorities, there are no restri ctions on the number or percentage of shares 
that may be held by foreign invest ors in companies listed on the RSE. 
Table IV.12 
Securities criteria 
Subject Requirements 
“Official List” Criteria An issuer is  admitted to the “Official List” of the capital market if  its securities are 
listed on the RSE market. 
Sponsorship Every new applicant for listing must be sponsored by a participant of the capital 
market who is on the approved list of sponsors maintained by CMA  
Nominated advisor Every issuer must appoint a nominated  adviser who is on the approved list of 
nominated advisers maintained by CMA 
Incorporation The issuer must be a corporation duly incorporated or otherwise established in 
accordance with the laws of Rwanda, registered under the Companies Act 
Minimum number of shareholders 50 
Minimum spread of shares to the public 25% 
Minimum paid up capital RF 500 million 
Minimum market capitalization New applicant:  RF 500 million 
Net asset RF 1 billion 
Track record 3 financial years, but may be less if issuance is underwritten 
Application procedure An applicati on letter, and appropriate fees  
Disclosure document Disclosure doc ument must be lodged with RSE 
Source : Information provided by the RSE. 
329. Rwanda's primary equities market has two IPOs:  Bralirwa S.A., and the Bank of Kigali.  The 
Government has also listed bonds with a value of more than RF 27 billion in the primary market.  
330. RSE secondary market operations take pl ace both over the counter, and through the open 
outcry system.  According to the authorities, the CMA has purchased an electronic trading platform 
with the objective of automating the RSE trading sy stem by June 2013.  At the end of May 2012, 
there were four companies, five treasury bonds, w ith a value of RF 12.5 billion, and one corporate 
bond with a value of RF 1 billion listed on the RSE. 
Table IV.13 
Equity market 
 2009 2010 2011 Up to 20 June 2012 
Volumes (number of shares traded) 76,300 83,500 118,134,900 37,279,600 
Turnover (RF) 12,522,500 14,476,860 20,796,731,900 6,097,624,300 
Number of deals 49 50 1,794 769 
Market capitalization in RF (end of period) 381,457,777,644 701,887,494,732 960,846,458,550 850,244,236,830 
Number of listed companies 1 2 4 4 
 
Source : Information provided by the RSE. 
(ii) Telecommunications 
331. In accordance with the National Export Strate gy, Rwanda has invested significantly in 
telecom infrastructure, including national fibr e-optic backbone, wire less broadband network 
(WIBRO), and internet data centre.  The tel ecommunications sector, in particular mobile phone 
connectivity, has been growing rapidly (Table IV.14). WT/TPR/S/271/RWA Trade Policy Review 
Page A3-338 
  
 Table IV.14 
Mobile/fixed subscribers, 2006-11 
 2006 2007 2008 2009 2010 Mar-11 
Mobile subscribers 332,762 634,542 1,322,637 2,429,252 3,548,761 3,446,194 
Fixed line subscribers 21,197 22,281 16,770 33,451 39,664 38,901 
 
Source:  Information provided by the RURA. 
332. The country’s leading telecom providers are MTN Rwanda and TIGO, which provide mobile 
phones, fixed lines, and internet services;  Rwandate l currently provides only fixed-line and internet 
services (Table IV.15).  The authorities state th at MTN Rwanda and TIGO are private companies, 
while Rwandatel was privatized in 2005 and then repr ivatized in 2007, before declaring insolvent in 
2011.  A new entrant, Airtel, commenced operati ons in March 2012 becoming Rwanda's fourth 
national telecom operator. 
333. According to the authorities, in April 2011, the regulator revoked Rwandatel mobile 
telecommunication licence due to "its non-compliance to licence obligations".  In addition, TIGO has 
no subscribers to its fixed network:  the fixed- line market is divided between MTN Rwanda (26% 
market share) and Rwandatel (74%), and the mob ile market is divided between MTN Rwanda (65%) 
and TIGO (35%).  In December 2011, the mobile phone penetration rate wa s 41.6%, up from 36.5% 
in June 2011.  The number of fi xed-network subscribers decreased, from 39,664 in December 2010 to 
38,901 in December 2011, due to Rwandatel's d ecreasing number of subscribers.  The fixed 
teledensity was 0.36% in December 2011,  making the general teledensity 41.96%.74 
Table IV.15 
Licensed operators 
Company Type of services Year of licence Subscribers 
Fixed and mobile services    
MTN Rwandacell S.A.R.L. Fixed 2006 10,014 
 Mobile 2008 (renewal) 2,892,827 
TIGO Rwanda S.A. Fixed 2008 0 
 Mobile 2008 1,553,367 
Rwandatel S.A. Fixed 2008 28,887 
Airtel Rwanda Ltd. Fixed 2011 New entrant 
 Mobile 2011 New entrant 
Internet services     
MTN Rwandacell National Telecom Operator 2006 504,955 
TIGO Rwanda National Telecom Operator 2008 196,355 
Rwandatel National Telecom Operator 2008 2,854 
Airtel Rwanda National Telecom Operator 2011 New entrant 
New Artel Rural telephony 2004 114 
ISPA ISP 2006 60 
Altech Stream ISP 2007 466 
AUGERE ISP 2008 Not yet operational 
4G Network ISP 2009 Not yet operational 
BSC ISP 2010 Not yet operational 
4G Rwanda ISP 2011 Not yet operational 
Pay TV    
Star Africa Media Pay TV services 2007  
Tele 10 Rwanda Pay TV services 2008  
 
Source : RURA (2011), Statistics and Tariff  Information in Telecom sector as  of November 2011.  Viewed at:  
 http://www.rura.gov.rw/docs/ STATISTICS_AND_TARIFF_INFORM ATION_%20IN_TELECOM_DECEMBER
 _2011.pdf. 
                                                      
74 RURA (2011b). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-339 
 
 
 334. The telecom services sector employs a large number of temporary workers, while the number 
of formal employees remains relatively low, at 840 in December 2011, of wh ich 39% were employed 
by MTN, 28% by Rwandatel, and 18% by TIGO.  The authorities state that the number of employees is to increase once all ISPs become operational. 
335. The telecommunications sector is regulated by various laws (Table IV.16);  Law No. 44/2001 
of 30 November 2001 governing teleco mmunications is being reviewed.  The authorities state that the 
sector is to be part of an ICT Bill.  In additio n, broadcasting services, which were excluded from the 
Telecom Law, are to be included in the ICT Bill.  According to the authorities, the ICT Bill is under 
analysis and adoption in the Parliament. 
Table IV.16 
ICT legislation 
Laws Law No.44/2001 of 30/11/2001 governing telecommunications 
 Law No.39/2001 of 13/09/2001 establishing RURA 
 Law No.18/2010 of 12/05/2010 relating to electronic messa ges, electronic signature and electronic transactions 
Secondary 
regulation Presidential Order No.04/01 of 15/03/2004 determining speci fic duties of the regulatory board in Telecommunications 
matters 
 Presidential Order No.05/01 of 13/03/2004 determining th e functioning of the Universal Access Fund and Public 
Operator’s contributions 
 Ministerial Order No.2/DC/04 of 07/06/2004 on instruction for pu blication in the Official Gaze tte of modification made to 
Telecommunications licences 
 Ministerial Order No.4/DC/ 04 of 07/06/2004 on annual fees payable by public utilities 
 Ministerial Order No.5/DC/04 of 07/06/2004 in the general conditions and pricing principles to be respected in 
Interconnection Agreements 
 Ministerial Order No.6/DC/04 of 07/06/ 2004 on request for installation of Te lecommunications’ facilities and terminal 
equipment on public and private property 
 Ministerial Order No.7/DC/04 of 07/06/2004 specifying the content of the Regulato ry Board’s register of 
Telecommunication activities 
 Ministerial Order No.8/DC/04 of 07/ 06/2004 on additional and specific types of  Agreements, Decisions, Practices and 
Codes of Conduct considered to be Anti-Comp etitive or an Abuse of a dominant position 
 Ministerial Order No.9/DC/04 of 07/06/2004 on conditions to be incorporated into Telecommunication and Radio-
communication licences 
 
Source : RURA (2010), Report January 2009  – June 2010, p.38.  Viewed at:  http://www.rura.gov. rw/docs/Report_ 
 Jan_2009_June_2010.pdf. 
336. In accordance with Law No. 39/2001 of 13 Se ptember 2001, RURA is responsible for the 
overall development of telecommunication services in Rwanda.  According to RURA, prices in retail 
services are freely set by licensed service providers, although RURA reserves the right to intervene if 
it considers that the operator with significant market  power abuses its market position.  According to 
the authorities, as currently no operator is officially  declared dominant, RURA has not intervened in 
determining the prices.  Prices have fallen gr adually but remain relatively high by regional 
comparison.  The authorities considered that this is  mainly due to low competition in Rwanda market 
and relatively high interconnection rates. 
337. RURA sets the interconnection rate.  Artic le 39 of Law No. 44/2001 of 30 November 2001 
stipulates that, technical and commercial arrange ments for interconnection are concluded by the 
operators themselves, but if they fail to reach an  agreement the regulator may intervene.  If the 
Regulator is unable to make the operators agree,  the Regulator Board is to impose interconnection 
rates that are as far as possible "objective, fair and reasonable and do not discriminate between 
operators". 
338. Following a review by RURA, interconnection ra tes are to be lowered gradually, from RF 40 
per minute in 2010, to RF 22.94 in 2015.  According to the authorities, the licensing of the fourth WT/TPR/S/271/RWA Trade Policy Review 
Page A3-340 
  
 national telecom operator, and the reduction of the interconnection rates each year, will significantly 
lower end-user tariffs. 
339. RURA is now focusing on promoting universal access to telecom services.75  A Universal 
Access Fund (UAF) was established under Presiden tial Order 05/01 of 13 March 2004, with the 
objective of accelerating the use of ICT in Rwanda.  All operators are required to pay 2% of their 
turnover to the Fund. 
340. It seems that New Artel is granted subsidies from the UAF to provide universal access 
services.  Districts/sectors/groups may send a request for telecommunication services to the regulatory board.  According to the authorities, 200 subscriber s have obtained subsidized internet services 
provided by New Artel through the UAF;  these in clude hospitals, schools, administration offices, 
police stations, hotels, and some trading centres. 
(iii) Transport 
(a) Overview 
341. Poor transport services constitute a majo r constraint to Rwandan businesses. 
342. The transport sector lacks an appropriate le gal and regulatory framework.  Most of the 
legislation was put in place during the colonial period (Table IV.17). 
Table IV.17 
Transport legislation 
 Legislation 
Domestic 
legislation Law No. 39/2001 Establishing RURA 
Décret 30 Mars 1931 sur la Responsabilité  des Transporteurs (B.O., 1931, p.257) 
Décret du 27 Juillet 1934 sur la Fausse Déclarati on en Matière de Transport (B.O., 1939, p.657) 
Ministerial Order No.4/DC/04 of 07/06/2004 determining an annual fee payable by regulated utilities 
UN convention United Nations Convention on the Ca rriage of Goods by Sea (Hamburg, 30 March 1978) 
United Nations Convention on International Multi modal Transport of Goods (Geneva, 24 May 1980) 
RURA Board 
decisions Decision No. 16/TR-RURA/2008 of 17 December 2008 Governin g the Transport of Persons in Rwanda amended by 
Decision No. 005/TRANS-RURA/2011 of  26/8/2011 governing public transport in Rwanda 
Decision No. 006/TRANS-RURA/2011 of 16/09/2011 Gove rning the Transport of Goods in Rwanda 
Decision No. 12/A.TR-RURA/2009 of 4th September 2009 on Licensing of Travel  Agents and Freight Forwarders 
Decision No. 13/R.TR-RURA/2009 of 4th September 2009 on Functio ning of Driving Schools 
Decision No. 14/Legal-RURA/2009 of 4th September 2009 on Conduct of Drivers 
Decision No. 19/W.TR-RURA/2008 of 11th November 2009 on Guidelines Gove rning Boat Driving in Rwanda 
Decision No. 20/Legal-RURA/2009 of 11th November 2009 on Code of Conduc t for Boat Drivers of Public 
Passengers and Cargo Boats in  the Republic of Rwanda 
 
Source : RURA (2010), Report January 2009 – June 2010,  p.81.  Viewed at:  http:/ /www.rura.gov.rw/docs/Report_ 
 Jan_2009_June_2010.pdf;  and information provi ded by the Rwandan authorities. 
343. In accordance with Law No. 39/2001 road, wate rway, and air transport are all regulated by 
RURA.  RURA activities mainly relate to crea ting regulatory framework and carrying out the 
licensing activities.  Article 22 of Law No. 39 s tipulates that RURA may make proposals for new 
legislation for any public utility sector. 
                                                      
75 RURA (2010), p. 35. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-341 
 
 
 344. Transport service providers pay an annual regulatory fee equivalent to 1% of their turnover as 
a contribution to the functioning of RURA.  Howeve r, some transport service providers have not been 
able to produce their financial statement, and RU RA has decided to use the RRA's estimate as the 
basis for calculating the 1% regulatory fee. 
345. According to the authorities, goods transport tari ffs are market determined.  However, tariffs 
for public passenger transport and taxi cabs, are set by RURA. 
346. A number of transport projects under way in  Rwanda and regionally could significantly 
reduce the transport cost.  These include the planned railway that would provide transit from Kigali to 
Dar es Salaam, and a new airport at Bugesera.  Re gional projects also include the rehabilitation of the 
440 km Kampala-Gatuna road, roughly a quarter of the Northern Corridor, as well as shorter stretches 
of road in Kenya.  The authorities state that, in order to improve transport services, the Government 
created RURA, to facilitate and encourage private-sector  participation in investment in transportation;  
improved collaboration between different institutions  in charge of transport;  issued various 
regulations governing transport;  and encouraged  and facilitated individu al operators to form 
cooperatives and/or companies. 
(b) Road transport 
347. Road passenger transport is provided by comp anies and by individuals.  The number of 
vehicles operated by companies increased by 75% between 2009 and 2011, from 430 to 753 vehicles, with the largest increase in the number of special cars , i.e., jeeps.  This reflects an increase in demand 
particularly for luxury transport services, probably due  to the growth in tourism.  The supply capacity 
of individual licensed operators increased by 241%  from 4,470 to 11,500 vehicles in the same period 
(Table IV.18). 
348. Transport costs are particularly high in Rwanda due to its poor rural road quality, high vehicle 
costs, and high fuel prices.  Roads account for 90% of  transport in the country.  With the exception of 
the paved national roads, the majority of roads are in a bad condition (Table IV.19). 
Table IV.18 
Road transport 
Operators 2009 2010 End of Sept. 2011 Growth rate between 
12/2009 and 09/2011 
Companies Minibus 343 445 25 companies, 496 vehicles 45% 
Taxi cabs 73 169 13 companies, 211 vehicles 189% 
Special cars 14 46 3 companies, 46 vehicles 229% 
Total 430 660 753 75% 
Individuals Minibus 1,339 5,182 5,261 vehicles 293% 
Taxi cabs 114 267 361 vehicles 217% 
Coasters 119 306 323 vehicles 171% 
Buses 4 4 6 vehicles 50% 
Motorbikes 2,111 4,643 8,018 motorbikes 280% 
Mini-motorbikes 
(Velo motors) 787 1,098 1,274 mini-motorbikes 62% 
Total 4,470 11,500 15,423 241% 
 
Source : RURA (2011), Key Statistics Information – Tran sport of Persons (Road Transport), Kigali. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-342 
  
 Table IV.19 
Rwanda's road network, 2011 
Condition Paved national roads Earth national roads District roads 
Kilometres Percentage  Kilometres Percentage  Kilometres Percentage  
Good 495 45% 170 10% 170 10% 
Mediocre 415 35% 260 15% 280 15% 
Bad 210 20% 1,300 75% 1,400 75% 
Total 1,120 100% 1,730 100% 1,730 100% 
 
Source:  MINICOM (2011), National Industrial Policy , April.  Viewed at:  http ://www.minicom. gov.rw/IMG/pdf/ 
 Industrial_Policy-2.pdf. 
349. Because of the mountainous terrain and associated  rainfall erosion, the maintenance cost of 
Rwanda's road network is twice as high as that of mo st sub-Saharan countries.  The majority of road 
investment is focused on already-paved national road s, while neglecting district feeder roads.  It 
seems that the Government is to adopt measures to improve road conditions:  the Government has 
budgeted RF 65 billion for road repairs and for the development of rural feeder roads.76 
350. Rwanda is 1,740 km from the Port of Mombasa and 1,480 km from Dar es Salaam:  it faces 
significant difficulties and costs in transporting its goods  to international markets.  Transport costs are 
further exacerbated by unequal flows on the trading route;  many vehicles bringing goods to Rwanda have no goods to take back to Kenya an d Tanzania, which increases overall costs. 
(c) Air transport 
351. Kigali International Airport has an annual cap acity of 4.4 million passengers.  RwandAir, the 
national air carrier, operates flights to a number of  regional destinations (A rusha, Entebbe, Nairobi, 
and Johannesburg).  Other international airlines include Kenya Airways, Ethiopian Airlines, SN 
Brussels Airlines, KLM, Qatar Airlines, South Afri ca Airway, Air Uganda, China Postal Airlines, and 
African Star Airways.  A new airport is planned 40 km outside of Kigali, at Bugesera, at an estimated construction cost of US$300 million for Phase 1. 
352. Currently Rwanda has two international airpor ts: Kigali International Airport, and Kamembe 
International Airport;  one aerodrome (Gisenyi Aer odrome);  and three airstrips (Ruhengeri, Butare, 
and Nemba).  All are owned by the Government.  The Rwanda Civil Aviation Authority manages the 
airports, and the RwandAir provides ai rport services such as ground handling. 
353. Civil aviation regulations include aircraft registration and marking, instruments and 
equipment, aerial work, aerodromes, commercial air transport operations by foreign operators in and 
out of Rwanda, fees and charges, licensing of air services, personnel licensing, rules of the air and air 
traffic control, and security.  There is no specific policy on cabotage. 
354. Rwanda is a signatory to ICAO;  and accord ing to the authorities, Rwanda adheres to 
standards and practices recommended by the ICAO on air tr ansport agreements.  It also participates in 
IATA Civil Aviation Safety and Security Oversi ght Agency of the EAC,  African Civil Aviation 
Commission, International Federation of Airline Pilo ts' Associations, and the International Federation 
of Air Traffic Controllers' Associa tions.  Rwanda has an open sky ag reement with the United States.  
                                                      
76 MINICOM (2011a). EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-343 
 
 
 355. RwandAir is state owned.  The Government s ubsidizes RwandAir by purchasing aircraft and 
providing operating costs where necessary. 
356. Passenger movements increased from 202,782 to 376,918 during the period under review, 
while the volume of cargo movements was volatile (Table IV.20). 
Table IV.20 
Air transport 
 2005 2006 2007 2008 2009 2010 2011 
Passenger movements        
Arrivals (int'l passengers) 96,654 95, 676 109,074 105,511 119,990 136,324 157,877 
Departures (int'l passengers) 96,794 98,711 108,335 111,019 121,938 142,425 165,692 
Transit 9,173 5,132 17,416 34,563 24,781 26,021 32,418 
Domestic passengers 161 2,946 4,084 5,659 5,661 9,460 20,931 
Total passengers 202,782 202,465 238,909 256,752 272,370 314,230 376,918 
Cargo (freight and mail) (tonnes) 4,630.18 5,658.86 4,821.94 6,784.41 6,912.70 6,321.48 5,922.08 
Cargo imports 4,010.00 3,942.00 4,145.91 5,806.59 5,967.51 5,813.30 5,347.39 
Cargo exports 492.00 1,574.87 416.03 758.45 450.00 334.52 373.76 
Mail (imports + exports) 128.18 141.99 260.00 219.36 495.19 173.66 200.93 
 
Source : Information provided by the Rwandan authorities. 
(d) Railway transport 
357. Air transport is too expensive for use by sector s such as horticulture, and more momentum is 
needed to create a railway network, to reduce Rwanda 's transport cost to the Indian Ocean.  Currently, 
Rwanda has no railway system, but the Isaka-Kigali  railway project is intended to link Rwanda-
Burundi to the port of Dar es Salaam, and to th e Southern Africa cape gauge railway network. 
(iv) Tourism 
358. The Tourism sector has exceeded expectations:  wh ile its contribution to GDP is small, it is 
the main source of export revenue.  The mountain gor illas are Rwanda's leading tourist attraction, and 
Rwanda is increasingly perceived as a safe business and commercial destination.  Estimates for 2011 
indicate that the tourism industry directly employs 54,000 people, and indirect employment takes the total to 130,000.  According to the authorities, th is represents 6.8% of total employment, below the 
world average of 7.6%. 
359. A total of 908,000 international arrivals were recorded in 2011, up from 666,000 in 2010 
(Table IV.21).  The increase was due to the longe r opening hours at land borders, which are now open 
24 hours a day.  Around half of arrivals visit to attend conferences or for business, one third visit 
friends and relatives;  tourists arriving for holidays account for only 9% in 2011. 
360. Investment in the tourism sector has been s ubstantial.  Between 1999 and 2011, 23% of total 
FDI, RF 299 billion, went to hotels and leisure.  Lo cal investment in hotels, restaurants, and other 
tourism activities amounted to RF 205 billion, repre senting 20% of total local investment during the 
same period.  Local investment accounts for some 86% of all new projects in operation since 1999.  WT/TPR/S/271/RWA Trade Policy Review 
Page A3-344 
  
 Table IV.21 
Tourist arrivals by purpose of visit 
('000) 
 Holiday Visiting friends 
and relatives Conference/ 
Business Transit Other Total 
 No. Share No. Share No. Share No. Share No. Share No. 
2007 34.1 6% 211.9 35% 275.8 45% 40.9 7% 46.9 8% 609.6 
2008 57.1 9% 204.7 31% 342.1 51% 50.7 8% 13.9 2% 668.5 
2009 50.8 8% 170.9 26% 332.7 50% 36.6 6% 71.5 11% 662.5 
2010 67.7 10% 201.3 30% 307.1 46% 27.5 4% 62.4 9% 666 
2011 81.6 9% 294.9 32% 395.6 44% 33.3 4% 102.6 11% 908 
 
Source:  Information provided by the Rwandan authorities. 
361. The Government holds shares in two hotels, bu t is not involved in their management.  
According to the authorities, the hotels are privately managed, although there is no concession agreement.  The Government owns  and runs national parks, but a concession was awarded in 2009 to 
a private company, African Parks, to manage Akagera National Park. 
362. Between 2003 and 2011, the number of hotel room s, restaurants (that pay VAT), and travel 
and tour operators increased significantly (Table IV.22).  There are currently about 350 hotels and more than 6,500 hotel rooms in Rwanda.  For the u pper range, average occupancy rate is 70%, with 
foreigners accounting for 97% of bed nights sold.  The authorities state that tourism receipts are 
expected to grow at a compound a nnual growth rate of 15% until 2017. 
Table IV.22 
Hotel rooms, restaurants, tour operators and travel agencies 
 2003 2011 Average annual growth rate 
Hotel rooms 650 6,500 37% 
Restaurantsa 50 94 17% 
Tour operator companies 12 45 14% 
Travel agents 5 13 30% 
Both travel and tour agents 20 171 .. 
 
a Restaurants that do not pay VAT are not included.  .. Not available. 
 
Source : H. Nielsen, and A. Spenceley (2010), "The success of tourism in Rwanda – Gorillas and more" , April.  Viewed at:  
 http://siteresources.worldbank.org/AFRIC AEXT/Resources/258643-1271798012256/Tourism_Rwanda.pdf 
 [17/02/2012];  and information provi ded by the Rwandan authorities. 
363. MINICOM is overall responsible  for developing policy for the tourism sector.  The RDB 
(Rwanda Development Board) is responsible for tourism development and marketing as well as 
wildlife preservation and management of the national pa rks.  The private sector is represented by the 
tourism chamber, which consists of industry associ ations:  accommodation, restaurants and bars, tour 
operators and travel agents, board of airlin e representatives, tourism and hospitality training 
institutions, and drivers and safari guides.  The t ourism chamber is still supported by the Government, 
although it is part of the private sector federation. 
364. Tourism has been identified in the EDPRS as a na tional priority sector to eradicate poverty.  
Despite its good performance the sector still faces severa l challenges, the first of which is inadequate EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-345 
 
 
 skilled labour.  Other challenges include:  (i) an overreliance on gorilla tourism77, the sector needs to 
be diversified and other attractions  promoted further;  (ii) access to finance is still an impediment for 
development of the sector.  Banks seem to be reluctan t to finance tourism projects as it is perceived as 
a service-oriented sector not producing tangible goods.  Stakeholders in the sector proposed the 
establishment of a guarantee fund by the Government;  and (iii) poor infrastructure, including road 
transport and air transport.  A new airport, current ly being planned, could a ttract more international 
carriers offering direct flights especially from Europe. 
365. A Rwanda Tourism Policy was issued in 2009.78  It set out several objectives for the sector, 
including product development and diversification, marketing, capacity-building, infrastructure 
development, and investment and financing.  Deve lopment of business tourism, cultural and religious 
tourism, and creating an events-based tourism industry are among the possible ways to further 
develop Rwanda's tourism sector.  Customer service  and associated training are required to take 
Rwanda's tourism services to world-class levels. 
 
                                                      
77 MINICOM (2011b), p. 34. 
78 MINICOM (2009b).   
 
 EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-347 
 
 
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APPENDIX TABLES  
 EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-353 
 
 
 Table AI.1 
Exports by product, including re-exports, 2005-11 
(US$ million and %)  
 2005 2006 2007 2008 2009 2010 2011 
Total (US$ million) 149.1 140.7 182.8 250.2 260.7 237.8 417.3 
 (%) 
Total primary products 88.7 91.6 87.8 63.4 74.0 89.7 85.5 
   Agriculture 44.9 57.1 41.8 8.4 46.7 47.3 40.8 
      Food 41.5 53.8 38.0 6.7 45.3 44.7 37.2 
         0711 Coffee, not roasted 24.9 34.3 17.7 .. 12.7 23.4 18.1 
         0741 Tea 15.8 18.0 16.6 .. 29.0 14.5 12.6 
         0461 Flour of wheat or of meslin 0.0 0.0 0.2 0.4 0.0 0.0 1.7 
         0011 Bovine animals, live 0.0 0.0 1.2 1.4 1.0 1.6 1.2 
         1123 Beer made from malt (including ale, stout and porter) 0.0 0.0 0.4 0.5 0.5 0.8 0.8 
         1110 Non-alcoholic bevera ge, n.e.s. 0.1 0.0 0.3 0.5 0.6 0.7 0.6 
         0545 Other fresh or chilled vegetables 0.1 0.0 0.4 0.6 0. 1 0.1 0.3 
      Agricultural raw material 3.4 3.3 3.8 1.7 1.4 2.6 3.6 
         2112 Whole hides and skin s of bovine animals, < 8 kg if dried, 
        etc. 0.8 0.2 0.1 0.1 0.5 0.8 1.5 
         2929 Materials of vegetable origin, n.e.s. 0.0 1.4 1.1 0.2 0.3 0.5 1.1 
         2690 Worn clothing and other worn te xtile articles, rags 0.5 0.4 0.4 0.5 0.6 0.7 0.8 
   Mining 43.8 34.5 46.0 54.9 27.3 42.3 44.6 
      Ores and other minerals 40.6 33.5 45.4 54.5 26.1 41.5 39.7 
         2876 Tin ores and concentrates 29.3 16.0 21.6 31.4 13.1 28.1 24.4 
         2878 Ore and concentrates of molybdenum, niobium, etc. 8.4 8.0 12.0 15.2 7.8 8.6 9.3 
         2879 Other non-ferrous base metals ores and concentrates 1.6 8.9 11.3 6.8 4.3 4.4 5.6 
      Non-ferrous metals 0.1 0.1 0.1 0.0 1.1 0.1 0.1 
      Fuels 3.2 1.0 0.5 0.4 0.2 0.7 4.9 
Manufactures 11.3 7.9 12.2 8.6 19.2 10.2 14.1 
   Iron and steel 0.0 0.0 0.1 0.5 0.4 0.6 0.4 
   Chemicals 0.6 0.8 1.3 0.8 0.8 1.0 0.9 
         5429 Medicaments, n.e.s. 0.0 0.1 0.1 0.1 0.0 0.1 0.4 
   Other semi-manufactures 0.9 0.4 1.7 1.6 1.8 1.6 1.7 
         6613 Building stone, worked, and articles 0.0 0.0 0.0 0.0 0.0 0.0 0.8 
   Machinery and transport equipment 8.1 5.4 7.4 3.4 11.8 4.5 5.4 
      Power generating machines 0.1 0.0 0.1 0.1 1.8 0.1 0.1 
      Other non-electrical machinery 3.2 0.9 2.4 0.9 1.7 1.3 0.4 
         Agricultural machinery and tractors 0.0 0.0 0.1 0.0 0.0 0.0 0.0 
      Office machines & telecommunica tion equipment 1.2 0.4 0.9 0.5 0.9 0.6 0.5 
      Other electrical machines 0.3 0.4 0.2 0.1 0.6 0.3 0.1 
      Automotive products 2.8 3.1 3.4 1.8 5.1 1.6 4.2 
         7812 Motor vehicles for the transport of persons, n.e.s. 1.2 1.8 2.3 1.2 4.3 1.2 3.7 
         7821 Goods vehicles 1.1 0.4 0.7 0.5 0.7 0.3 0.4 
      Other transport equipment 0.4 0.5 0.2 0.0 1.6 0.5 0.2 
   Textiles 0.5 0.0 0.1 0.1 0. 8 0.2 0.2 
   Clothing 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
   Other consumer goods 1.1 1.3 1.6 2.2 3.6 2.3 5.6 
         8517 Footwear, n.e.s. 0.0 0.0 0.0 0.0 0.0 0.0 4.0 
Other 0.0 0.4 0.0 28.0 6.8 0.1 0.4 
   Gold 0.0 0.0 0.0 0.0 0.3 0.1 0.0 
 
.. Not available. 
 
Source:  WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-354 
  
 Table AI.2 
Exports by destination, including re-exports, 2005-11 
(US$ million and %)  
 2005 2006 2007 2008 2009 2010 2011 
Total (US$ million) 149.1 140.7 182.8 250.2 260.7 237.8 417.3 
 (%) 
  America 2.4 4.4 5.2 2.2 1.6 3.3 3.4 
    United States 1.9 3.6 5.1 2.0 1.5 3.2 2.4 
    Other America 0.4 0.7 0.1 0.3 0.1 0.1 1.0 
      Haiti 0.0 0.0 0.0 0.0 0.0 0.0 0.8 
  Europe 55.2 48.9 42.8 39.6 20.5 42.5 43.7 
    EU(27) 48.0 39.8 35.6 36.6 15.8 19.6 26.7 
      Belgium 25.3 16.1 14.1 26.0 11.3 11.2 10.1 
      France 0.4 0.6 0.7 0.2 0.2 0.1 10.0 
      United Kingdom 19.2 20.8 18.8 5.3 1.8 4.6 4.0 
      Italy 0.3 0.5 0.7 1.5 0.4 1.0 0.7 
      Germany 2.0 0.7 0.6 3.1 1.3 1.6 0.6 
      Belgium-Luxembourg 0.0 0.0 0.0 0.0 0.0 0.7 0.4 
    EFTA 7.2 9.1 7.2 3.0 4.7 22.9 17.0 
      Switzerland 7.1 9.0 7.2 3.0 4.7 22.9 16.9 
    Other Europe 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
  Commonwealth of Independent States  (CIS) 0.0 0.0 0.0 0.0 0.0 0.2 0.0 
  Africa 29.1 31.6 37.3 37.1 66.2 37.6 35.2 
      EAC 24.8 26.0 24.6 18.3 37.6 23.2 17.7 
          Burundi 1.5 2.9 3.9 2.5 2.1 2.0 1.9 
          Kenya 22.0 21.2 18.8 12.7 31.9 16.5 13.9 
          Uganda 1.2 1.3 1.7 2.7 2.1 2.9 1.6 
          United Rep. of Tanzania 0.2 0.6 0.2 0.4 1.6 1.8 0.3 
      D.R. Congo 2.5 2.1 5.6 7.0 4.9 6.9 14.0 
      Sudan 0.2 0.2 1.0 0.8 10.8 0.6 2.4 
      Burkina Faso 0.0 0.0 0.0 0.0 0.0 0.0 0.3 
  Middle East 0.7 0.2 0.7 0.8 1.1 0.3 1.0 
      United Arab Emirates 0.0 0.1 0.4 0.6 0.8 0.2 0.8 
  Asia 12.6 15.0 13.9 20.2 10.6 16.1 9.3 
    China 1.5 1.9 0.5 2.3 2.9 7.4 3.5 
    Japan 0.2 0.1 0.0 0.1 0.2 0.3 0.3 
    Six East Asian Traders 9.4 12.1 12.9 12.6 6.8 8.1 4.3 
      Hong Kong, China 9.2 10.4 12.6 10.3 6.1 8.0 3.3 
      Malaysia 0.1 1.1 0.2 0.3 0.0 0.0 0.9 
    Other Asia 1.6 0.9 0.4 5.2 0.6 0.4 1.3 
      Australia 0.1 0.3 0.1 0.0 0.1 0.1 0.9 
  Other 0.0 0.0 0.0 0.0 0.0 0.0 7.4 
 
Source: WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-355 
 
 
 Table AI.3 
Imports by product 2005-11 
(US$ million and %)  
 2005 2006 2007 2008 2009 2010a 2011 
Total 411.7 487.9 679.1 1,035.6 1,112.0 1,160.0 1,356.6 
 (%) 
Total primary products 29.5 30.0 26.7 22.6 24.2 28.0 28.5 
   Agriculture 15.3 17.1 17.3 14.2 14.9 17.0 18.6 
     Food 13.0 14.9 15.4 11.7 13.2 15.6 17.1 
       0412 Other wheat (including spelt) and meslin, 
       unmilled 0.0 0.0 0.1 0.2 0.4 1.4 2.4 
         4222 Palm oil, fractions 2.6 2.6 2.0 1.7 1.6 1.6 2.2 
         0611 Sugars, beet/cane, raw, solid, no added 
         flavour/colour 1.0 1.7 1.8 1.2 1.3 2.1 1.9 
         4312 Fats/oils, partly or wholly hydrogenated, etc. 0.5 0.8 0.6 0.3 0.4 0.9 1.3 
         0423 Rice, milled, se mi-milled 0.9 1.2 1. 3 0.7 1.0 1.4 1.2 
      Agricultural raw material 2.3 2.2 1.9 2.4 1.7 1.4 1.5 
         2690 Worn clothing and other worn textile articles, 
         rags 2.0 1.9 1.6 2.0 1.2 0.9 1.0 
   Mining 14.2 13.0 9.4 8.4 9.3 11.0 9.9 
      Ores and other minerals 1.4 1.1 1.2 1.7 0.9 0.7 1.2 
      Non-ferrous metals 0.6 0.3 0.4 0.5 0.4 0.3 0.3 
      Fuels 12.2 11.6 7.8 6.2 8.1 10.0 8.3 
Manufactures 70.4 69.9 73.3 73.1 75.5 71.9 71.4 
   Iron and steel 5.0 6.6 6.0 8.2 5.1 5.5 6.4 
   Chemicals 14.4 14.7 16.9 12.9 16.9 14.6 14.7 
         5429 Medicaments, n.e.s. 4.3 3.9 7.0 2.8 2.9 3.2 3.0 
         5416 Glycosides; glands, etc. and extracts; antisera/ 
         vaccines, etc. 0.9 1.2 0.6 0.9 3.3 1.4 2.5 
         5629 Fertilizers, nes 0.8 1.0 2.6 1.0 2.6 1.3 1.4 
         5541 Soap 0.8 1.0 0.9 0.9 1.0 1.1 1.0 
   Other semi-manufactures 11.9 11.0 11.0 12.6 12.8 12.2 12.9 
         6612 Portland cement and similar hydraulic cements 1.8 2.5 3.2 4.3 3.5 3.7 3.8 
         6911 Iron or steel structures, tubes and the like, for  
        use in structures 0.8 0.5 1.1 1.3 2.4 1.8 1.9 
   Machinery and transport equipment 26.6 24.0 27.8 29.1 30.6 26.5 27.3 
      Power generating machines 1.6 0.8 0.7 3.7 1.6 0.9 0.7 
      Other non-electrical machinery 4.9 4.0 5.8 5.9 4.4 6.1 4.7 
         Agricultural machinery and tractors 0.3 0.2 0.5 0.2 0.4 1.1 0.4 
      Office machines & telecommunica tion equipment 8.4 7.9 7.2 7.9 11.8 7.8 7.4 
         7522 Data processing machines, with at least 
         processing, input and output units 0.4 0.4 0.5 0.9 1.1 1.4 1.4 
         7643 Radio or television transm ission apparatus 0.5 0.3 1.0 1.2 1.1 1.6 1.3 
      Other electrical machines 3.6 3.3 4.1 4.3 6.5 5.9 5.8 
         7731 Insulated wire, cable etc.; optical fibre cables 0.8 0.6 0.6 0.8 2.2 1.6 2.1 
      Automotive products 6.5 6.6 8.8 6.3 5.4 4.6 6.4 
         7812 Motor vehicles for the transport of persons, 
         n.e.s. 3.8 2.2 3.3 2.7 2.4 2.4 3.8 
         7821 Goods vehicles 1.5 2.2 3.2 1.9 1.3 0.8 1.6 
      Other transport equipment 1.7 1.5 1.3 1.1 0.8 1.3 2.3 
         7851 Motorcycles and side-cars, etc. 1.0 0.7 0.5 0.5 0.3 0.4 1.1 
Table AI.3 (cont'd) WT/TPR/S/271/RWA Trade Policy Review 
Page A3-356 
  
  2005 2006 2007 2008 2009 2010a 2011 
   Textiles 1.9 4.6 2.5 1.7 1. 9 4.5 1.8 
   Clothing 0.9 0.8 1.1 0.9 0.7 0.9 0.8 
   Other consumer goods 9.8 8.3 8.0 7.7 7.5 7.8 7.5 
         8722 Instruments used in medical, surgical or 
         veterinary sciences 1.3 1.6 1.0 0.8 1.2 1.2 1.1 
Other 0.1 0.0 0.0 4.4 0.3 0.0 0.1 
   Gold 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 
a Data for 2010 provided by the Rwandan authorities. 
 
Source: WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3. EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-357 
 
 
 Table AI.4 
Imports by origin, 2005-11 
(US$ million and %)  
 2005 2006 2007 2008 2009 2010a 2011 
Total (US$ million) 411.7 487.9 679.1 1,035.6 1,112. 0 1,160.0 1,356.6 
 (%) 
  America 4.0 3.7 4.6 4.1 4.8 4.3 5.4 
    United States 3.5 3.3 4.2 3.5 3.9 3.6 4.0 
    Other America 0.4 0.4 0.4 0.6 0.9 0.7 1.4 
  Europe 27.9 24.9 24.8 25.6 27.2 20.6 19.4 
    EU(27) 26.9 23.3 24.0 24.7 25.1 17.7 16.8 
      Belgium 9.7 7.8 5.7 5.7 3.8 3.8 3.3 
      Germany 4.9 4.1 4.9 3.8 3.8 3.3 3.2 
      Netherlands 2.2 1.9 1.8 1.1 2.0 1.4 2.1 
      Italy 1.1 1.2 1.3 0.7 0.9 1.3 1.7 
      France 3.5 2.8 7.1 3.2 2.7 1.4 1.5 
      United Kingdom 2.6 1.7 1.7 2.4 2.0 1.4 1.5 
      Denmark 1.2 2.0 0.7 1.0 3.4 2.1 1.1 
    EFTA 0.8 1.3 0.6 0.6 1.3 2.0 2.1 
      Switzerland 0.7 1.3 0.6 0.6 1.2 2.0 2.0 
    Other Europe 0.2 0.3 0.2 0.2 0.8 0.9 0.6 
  Commonwealth of Independent States  (CIS) 0.3 0.3 0.5 0.2 0.4 1.9 0.4 
  Africa 32.9 36.2 37.4 36.5 36.4 37.7 39.0 
      EAC 24.0 28.6 29.7 29.5 29.2 30.0 28.3 
           Uganda 9.7 12.6 14.5 14.3 12.9 13.0 13.9 
           Kenya 12.3 14.2 12.6 12.4 11.1 10.8 8.7 
           United Rep. of Tanzania 2.0 1.7 2.3 2.5 4.9 6.1 5.4 
           Burundi 0.1 0.1 0.3 0.3 0.3 0.1 0.3 
      South Africa 5.3 3.0 3.6 3.8 3.3 4.0 3.6 
      Tunisia 0.0 0.0 0.1 0.0 0.5 0.0 2.6 
      Egypt 2.0 2.4 2.3 1.3 1.4 2.0 1.8 
      D.R. Congo 0.1 0.3 0.4 0.6 0.5 0.5 1.0 
  Middle East 18.0 17.6 13.4 11.8 9.0 8.7 8.1 
      United Arab Emirates 6.9 6.9 7.6 8.2 6.2 6.2 5.0 
      Bahrain 0.4 2.2 2.3 1.1 0.4 0.2 1.6 
  Asia 16.9 17.3 19.3 21.7 22.1 26.7 27.7 
    China 4.4 4.7 7.3 9.6 8.3 9.1 11.7 
    Japan 4.9 4.1 3.8 3.8 3.1 2.9 4.0 
    Six East Asian Traders 1.4 1.2 1.4 2.5 4.3 3.3 3.7 
      Singapore 0.2 0.1 0.1 0.5 0.3 1.1 1.1 
      Hong Kong, China 0.4 0.3 0.4 0.3 0.1 0.4 1.1 
    Other Asia 6.2 7.3 6.7 5.9 6.5 11.5 8.3 
      India 4.7 4.7 4.6 4.7 4.9 6.3 6.6 
  Other 0.0 0.0 0.0 0.0 0.0 0.1 0.0 
 
a Data for 2010 provided by  the Rwandan authorities. 
 
Source:  WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-358 
  
 Table AIII.1 
Products on which applied rates are higher than final bound rates 
HS code Description Applied tariff rate Final 
bound 
rate 
03051000 Flours, meals and pellets of fish, fit for human consumption 25.00 0.00 
03052000 Livers and roes of fish, dried, smoked, salted or in brine 25.00 0.00 
03053000 Fish fillets, dried, salted or in brine, but not smoked 25.00 0.00 
03054100 Pacific salmon (Oncorhy nchus nerka, Oncorhynchus gorbuscha, Oncorhynchus 
keta, Oncorhynchus tschaw ytscha, Oncorhynchus kisutch, Oncorhynchus masou 
and Oncorhynchus rhodurus), Atlantic  salmon (Salmo salar) and Danube 
salmon (Hucho hucho) 25.00 0.00 
03054200 Herrings (Clupea harengus, Clupea pallasii) 25.00 0.00 
03054900 Smoked fish, including fillets: other 25.00 0.00 
03055100 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 25.00 0.00 
03055900 Dried fish, whether or not salte d but not smoked: other 25.00 0.00 
03056100 Herrings (Clupea harengus, Clupea pallasii) 25.00 0.00 
03056200 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 25.00 0.00 
03056300 Anchovies (Engraulis spp.) 25.00 0.00 
03056900 Fish, salted but not dried or smoked and fish in brine :-- Other 25.00 0.00 
04011000 Milk and cream, not concentrated or  containing added suga r or other sweetening 
matter;  of a fat content, by weight, not exceeding1% 60.00 0.00 
04012000 Milk and cream, not concentrated or  containing added suga r or other sweetening 
matter;  of a fat content, by weight, exceeding 1% but not exceeding 6% 60.00 0.00 
04013000 Milk and cream, not concentrated or  containing added suga r or other sweetening 
matter;  of a fat content, by weight, exceeding 6% 60.00 0.00 
04021000 Milk and cream, concentrated or containing added sugar or other sweetening 
matter;  in powder, granules or other solid  forms, of a fat content, by weight, not 
exceeding 1.5% 60.00 0.00 
04022110 Not containing added sugar or other sw eetening matter:  specially prepared  for 
infants 60.00 0.00 
04022190 Not containing added sugar or othe r sweetening matter:  other 60.00 0.00 
04022910 Other: specially prepared  for infants 60.00 0.00 
04022990 Other: other 60.00 0.00 
04029110 Not containing added sugar or other sw eetening matter:  specially prepared for 
infants 60.00 0.00 
04029190 Not containing added sugar or othe r sweetening matter: other 60.00 0.00 
04029910 Other:  specially prepared  for infants 60.00 0.00 
04029990 Other:  other 60.00 0.00 
04051000 Butter 25.00 0.00 
04052000 Dairy spreads 25.00 0.00 
04059000 Other than butter and dairy spreads 25.00 0.00 
04061000 Fresh (unripened or uncured) cheese, including whey cheese, and curd 25.00 0.00 
04062000 Grated or powdered cheese, of all kinds 25.00 0.00 
04063000 Processed cheese, not grated or powdered 25.00 0.00 
04064000 Blue-veined cheese and other cheese containing veins produced by Penicillium 
roqueforti 25.00 0.00 
04069000 Other cheese 25.00 0.00 
11010000 Wheat or meslin flour. 60.00 40.00 
11071000 Malt, whether or not roasted:  not roasted 10.00 0.00 
11072000 Malt, whether or not roasted:  roasted 10.00 0.00 
16041100 Salmon 25.00 15.00 
17011190 Cane sugar: other 100 % or $200/MT 
whichever is higher 80.00 
Table AIII.1 (cont'd) EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-359 
 
 
 HS code Description Applied tariff rate Final 
bound 
rate 
17011290 Beet sugar:  other 100 % or $200/MT 
whichever is higher 80.00 
17019100 Other:  containing added flavouring or colouring matter 100 % or $200/MT 
whichever is higher 80.00 
17019910 Sugar for industrial use 100 % or $200/MT 
whichever is higher 80.00 
17019990 Other than sugar for industrial use 100 % or $200/MT 
whichever is higher 80.00 
17041000 Chewing gum, whether or not sugar-coated 25.00 12.00 
17049000 Sugar confectionery (incl uding white chocolate), not contai ning cocoa:  other 25.00 12.00 
19011000 Preparations for infant use, put up for retail sale 25.00 0.00 
20081100 Ground-nuts 25.00 22.00 
20081900 Nuts, ground-nuts and other seeds, wh ether or not mixed together:  other, 
including mixtures 25.00 22.00 
20082000 Pineapples 25.00 22.00 
20083000 Citrus fruit 25.00 22.00 
20084000 Pears 25.00 22.00 
20085000 Apricots 25.00 22.00 
20086000 Cherries 25.00 22.00 
20087000 Peaches, including nectarines 25.00 22.00 
20088000 Strawberries 25.00 22.00 
20089100 Palm hearts 25.00 22.00 
20089200 Mixtures 25.00 22.00 
20089900 Other, including mixtures other than t hose of subheading 2008.19:- other 25.00 22.00 
21021000 Active yeasts 25.00 5.00 
21023000 Prepared baking powders 25.00 5.00 
33061000 Dentifrices 25.00 20.00 
36061000 Liquid or liquefied-gas fuels in contai ners of a kind used for filling or refilling 
cigarette or similar lighters and of a capacity not exceeding 300 cm3 25.00 20.00 
36069000 Other 25.00 20.00 
39075000 Alkyd resins 10.00 5.00 
39079100 Other polyesters: unsaturated 10.00 5.00 
39079900 Other polyesters: other 10.00 5.00 
39091000 Urea resins: thiourea resins 10.00 5.00 
39092000 Melamine resins 10.00 5.00 
39095000 Polyurethanes 10.00 5.00 
39172900 Tubes, pipes and hoses, rigi d: of other plastics 25.00 5.00 
39173100 Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa 25.00 5.00 
39173200 Other, not reinforced or otherwise combined with other materials, without 
fittings 25.00 5.00 
39173900 Other tubes, pipes a nd hoses: other 25.00 5.00 
39189000 Of other plastics 25.00 5.00 
39191000 Self-adhesive plates, sheets, film, foil, ta pe, strip and other flat shapes, of plastics, 
whether or not in rolls:  in rolls of a width not exceeding 20 cm 10.00 5.00 
39199010 Other:  in rolls of a widt h exceeding 100 cm, unprinted 10.00 5.00 
39199090 Other:  other 25.00 5.00 
39206110 Of polycarbonates: unprinted 10.00 5.00 
39206190 Of polycarbonates: other 25.00 5.00 
39206210 Of poly(ethylene terepht halate): unprinted 10.00 5.00 
39206290 Of poly(ethylene terepht halate): other 25.00 5.00 
Table AIII.1 (cont'd)  WT/TPR/S/271/RWA Trade Policy Review 
Page A3-360 
  
 HS code Description Applied tariff rate Final 
bound 
rate 
39206310 Of unsaturated polyesters: unprinted 10.00 5.00 
39206390 Of unsaturated polyesters: other 25.00 5.00 
39206910 Of other polyesters: unprinted 10.00 5.00 
39206990 Of other polyesters: other 25.00 5.00 
39209210 Of polyamides: unprinted 10.00 5.00 
39209290 Of polyamides: other 25.00 5.00 
39209310 Of amino-resins: unprinted 10.00 5.00 
39209390 Of amino-resins: other 25.00 5.00 
39209410 Of phenolic resins: unprinted 10.00 5.00 
39209490 Of phenolic resins: other 25.00 5.00 
39209910 Of other plastics: unprinted 10.00 5.00 
39209990 Of other plastics: other 25.00 5.00 
39211310 Of polyurethanes: unprinted 10.00 5.00 
39211390 Of polyurethanes: other 25.00 5.00 
39211910  Of other plastics: unprinted 10.00 5.00 
39211990 Of other plastics: other 25.00 5.00 
39219000 Other 25.00 5.00 
39231000 Boxes, cases, crates and similar articles 25.00 20.00 
39232100 Of polymers of ethylene 25.00 20.00 
39232900 Of other plastics 25.00 20.00 
39233000 Carboys, bottles, flasks and similar articles 25.00 20.00 
39235090 Stoppers, lids, caps and other closures: other 25.00 20.00 
39239090 Other than stoppers, lids, caps a nd other closures: other 25.00 20.00 
50071000 Fabrics of noil silk 25.00 20.00 
50072000 Other fabrics, containing 85%  or more by weight of silk or of silk waste other than 
noil silk 25.00 20.00 
50079000 Other fabrics 25.00 20.00 
51111100 Containing 85% or more by weight of wool  or of fine animal hair: of a weight not 
exceeding 300 g/m² 25.00 20.00 
51111900 Containing 85% or more by weight of wool  or of fine animal hair: other 25.00 20.00 
51112000 Other, mixed mainly or solely with man-made filaments 25.00 20.00 
51113000 Other, mixed mainly or solely w ith man-made staple fibres 25.00 20.00 
51119000 Containing 85% or more by weight of wool  or of fine animal hair: other 25.00 20.00 
51121100 Containing 85 % or more by weight of wool  or of fine animal hair: of a weight not 
exceeding 200 g/m² 25.00 20.00 
51121900 Other 25.00 20.00 
51122000 Other, mixed mainly or solely with man-made filaments 25.00 20.00 
51123000 Containing 85 % or more by weight of w ool or of fine animal  hair: other, mixed 
mainly or solely with man-made staple fibres 25.00 20.00 
51129000 Plain weave, weighing not more than 100g/m2: other 25.00 20.00 
51130000 Plain weave, weighing more than 100 g/m2: Woven fabrics of coarse animal 
hair or of horsehair. 25.00 20.00 
52085190 Plain weave, weighing not more than 100g/m2: other 25.00 20.00 
52085290 Plain weave, weighing more than 100 g/m2: other 25.00 20.00 
52095190 Plain weave: other 25.00 20.00 
52105190 Plain weave: other 25.00 20.00 
52115190 Plain weave:  other 25.00 20.00 
52121590 Printed: other 25.00 20.00 
52122590 Printed: other 25.00 20.00 
53091100 Unbleached or bleached 25.00 20.00 
Table AIII.1 (cont'd)  EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-361 
 
 
 HS code Description Applied tariff rate Final 
bound 
rate 
53091900 Containing 85% or more by we ight of flax: other 25.00 20.00 
53092100 Unbleached or bleached 25.00 20.00 
53092900 Containing less than 85% by we ight of flax: other 25.00 20.00 
53110000 Woven fabrics of other vege table textile fibres; woven fabr ics of paper yarn. 25.00 20.00 
55134110 Khanga, Kikoi and Kitenge 50.00 30.00 
5513419   Of polyester staple fibres, plain weave:  other 25.00 20.00 
55144110 Khanga, Kikoi a nd Kitenge 50.00 30.00 
55144190 Of polyester staple fibres, plain weave:  other 25.00 20.00 
56021000 Needleloom felt and stitch- bonded fibre fabric s 25.00 20.00 
56022100 Of wool or fine animal hair 25.00 20.00 
56022900 Of other textile materials 25.00 20.00 
56029000 Other felt, not impregnated, coated, covered or laminated: other 25.00 20.00 
57011000 Of wool or fine animal hair 25.00 20.00 
57019000 Of other textile materials 25.00 20.00 
57021000 "Kelem","Schumacks", "Karamanie" and similar hand-woven rugs 25.00 20.00 
57022000 Floor coverings of coconut fibres (coir) 25.00 20.00 
57023100 Of wool or fine animal hair 25.00 20.00 
57023200 Of man-made textile materials 25.00 20.00 
57023900 Of other textile materials 25.00 20.00 
57024100 Of wool or fine animal hair 25.00 20.00 
57024200 Of man-made textile materials 25.00 20.00 
57024900 Of other textile materials 25.00 20.00 
57025000 Other, not of pile constr uction, not made up 25.00 20.00 
57029100 Of wool or fine animal hair 25.00 20.00 
57029200 Of man-made textile materials 25.00 20.00 
57029900 Of other textile materials 25.00 20.00 
57050000 Other carpets and other textile floor c overings, whether or not made up 25.00 20.00 
58011000 Of wool or fine animal hair 25.00 20.00 
58012100 Uncut weft pile fabrics 25.00 20.00 
58012200 Cut corduroy 25.00 20.00 
58012300 Other weft pile fabrics 25.00 20.00 
58012400 Warp pile fabrics, épinglé (uncut) 25.00 20.00 
58012500 Warp pile fabrics, cut 25.00 20.00 
58012600 Chenille fabrics 25.00 20.00 
58013200 Cut corduroy 25.00 20.00 
58013300 Other weft pile fabrics 25.00 20.00 
58013400 Warp pile fabrics, épinglé (uncut) 25.00 20.00 
58013500 Warp pile fabrics, cut 25.00 20.00 
58013600 Chenille fabrics 25.00 20.00 
58019000 Of other textile materials 25.00 20.00 
58022000 Terry towelling and similar woven terry fabr ics, of other textile materials 25.00 20.00 
58023000 Tufted textile fabrics 25.00 20.00 
58041000 Tulles and other net fabrics 25.00 20.00 
58042100 Of man-made fibres 25.00 20.00 
58042900 Of other textile materials 25.00 20.00 
58043000 Hand-made lace 25.00 20.00 
58050000 Hand-woven tapestries of the type G obelins, Flanders, Aubusson, Beauvais and 
the like, and needle-worked tapestries (f or example, petit point, cross stitch), 
whether or not made up. 25.00 20.00 
58061000 Woven pile fabrics (including terry towelling and similar terry fabrics) and 
chenille fabrics 25.00 20.00 
  Table AIII.1 (cont'd)  WT/TPR/S/271/RWA Trade Policy Review 
Page A3-362 
  
 HS code Description Applied tariff rate Final 
bound 
rate 
58062000 Other woven fabrics, c ontaining by weight 5% or mo re of elastomeric yarn or 
rubber thread 25.00 20.00 
58063100 Of cotton 25.00 20.00 
58063200 Of man-made fibres 25.00 20.00 
58063900 Of other textile materials 25.00 20.00 
58064000 Fabrics consisting of warp without we ft assembled by means of an adhesive 
(bolducs) 25.00 20.00 
58071000 Woven 25.00 20.00 
58081000 Braids in the piece 25.00 20.00 
58089000 Braids in the piece; ornamental trimmi ngs in the piece, without embroidery, other 
than knitted or crocheted; tassels, pompons and similar articles: other 25.00 20.00 
58090000 Woven fabrics of metal th read and woven fabrics of metallised yarn of heading     
No. 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, 
not elsewhere specified or included 25.00 20.00 
59041000 - Linoleum 25.00 20.00 
59049000 Linoleum, whether or not cut to shape;  floor coverings consisting of a coating or 
covering applied on a textile backing, whet her or not cut to shape:  other than 
Linoleum 25.00 20.00 
59061000 Adhesive tape of a widt h not exceeding 20 cm 25.00 20.00 
59069100 Knitted or croc heted 25.00 20.00 
59069900 Rubberised textile fabrics,  other than those of heading 59.02:  other than knitted or 
crocheted 25.00 20.00 
59070000 Textile fabrics otherwis e impregnated, coated or c overed; painted canvas being 
theatrical scenery, studio back-cloths or the like 25.00 20.00 
59090000 Textile hose-piping and similar textile t ubing, with or without  lining, armour or 
accessories of other materials 25.00 20.00 
59100000 Transmission or conveyor belts or bel ting, of textile material, whether or not 
impregnated, coated, covered or laminated with plastics, or reinforced with metal 
or other material 25.00 20.00 
60011000 "Long pile" fabrics 25.00 20.00 
60012100 Of cotton 25.00 20.00 
60012200 Of man-made fibres 25.00 20.00 
60012900 Of other textile materials 25.00 20.00 
60019100 Of cotton 25.00 20.00 
60019200 Of man-made fibres 25.00 20.00 
60019900 Of other textile materials 25.00 20.00 
60024000 Containing by weight 5% or more el astomeric yarn but not containing rubber 
thread 25.00 20.00 
60029000 Other 25.00 20.00 
60031000 Knitted or crocheted fabr ics of a width not exceeding 30 cm, other than those of 
heading 60.01 or 60.02:  of wool or fine animal hair 25.00 20.00 
60032000 Knitted or crocheted fabr ics of a width not exceeding 30 cm, other than those of 
heading 60.01 or 60.02:  of cotton 25.00 20.00 
60033000 Knitted or crocheted fabr ics of a width not exceeding 30 cm, other than those of 
heading 60.01 or 60.02:  of synthetic fibres 25.00 20.00 
60034000 Knitted or crocheted fabr ics of a width not exceeding 30 cm, other than those of 
heading 60.01 or 60.02:  of artificial fibres 25.00 20.00 
60039000 Knitted or crocheted fabr ics of a width not exceeding 30 cm, other than those of 
heading 60.01 or 60.02:  other 25.00 20.00 
60041000 Knitted or crocheted fabr ics of a width exceeding 30 cm, containing by weight 5%  
or more of elastomeric yarn or rubber thread, other than those of heading 60.01:  
containing by weight 5%  or more of elastomeric yarn but not containing rubber 
thread 25.00 20.00 
Table AIII.1 (cont'd)  EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-363 
 
 
 HS code Description Applied tariff rate Final 
bound 
rate 
60049000 Knitted or crocheted fabr ics of a width exceeding 30 cm, containing by weight 5%  
or more of elastomeric yarn or rubber thread, other than those of heading 60.01:  
Other 25.00 20.00 
60052100 Of cotton: unbleached or bleached 25.00 20.00 
60052200 Of cotton: dyed 25.00 20.00 
60052300 Of cotton : of yarns of different colours 25.00 20.00 
60052400 Of cotton: printed 25.00 20.00 
60059000 Of artificial fibres: other 25.00 20.00 
60061000 Of wool or fine animal hair 25.00 20.00 
60062100 Unbleached or bleached 25.00 20.00 
60062200 Dyed 25.00 20.00 
60062300 Of yarns of different colours 25.00 20.00 
60062400 Printed 25.00 20.00 
60063100 Unbleached or bleached 25.00 20.00 
60063200 Dyed 25.00 20.00 
60063300 Of yarns of different colours 25.00 20.00 
60063400 Printed 25.00 20.00 
60064100 Unbleached or bleached 25.00 20.00 
60064200 Dyed 25.00 20.00 
60064300 Of yarns of different colours 25.00 20.00 
60064400 Printed 25.00 20.00 
60069000 Of artificial fibres: other 25.00 20.00 
68129100 Clothing, clothing accessories, footwear and headgear 10.00 5.00 
68129200 Paper, millboard and felt 25.00 5.00 
68129300 Compressed asbestos fibre jointing, in sheets or rolls 25.00 5.00 
68132090 Containing asbestos: other 10.00 5.00 
68138100 Brake linings and pads 10.00 5.00 
68138990 Not containing asbestos:  other 10.00 5.00 
70181000 Glass beads, imitation pearls, imita tion precious or semi-precious stones and 
similar glass small wares 25.00 10.00 
71171900 Imitation jewellery of base metal, whet her or not plated with precious metal:  
other 25.00 15.00 
71179000  Imitation jewellery of base metal, whether or not plated with precious metal:  
other 25.00 15.00 
76152000 Sanitary ware and parts thereof 25.00 10.00 
84151000 Window or wall types, self-cont ained or "split-system" 25.00 6.00 
84158100 Incorporating a refrigerating unit and a valve for reversal of the cooling/heat 
cycle (reversible heat pumps) 25.00 6.00 
84158200 Other, incorporating a refrigerating unit 25.00 6.00 
84158300 Not incorporating a refrigerating unit 25.00 6.00 
84159000 Parts 10.00 6.00 
84181000 Combined refrigerator-f reezers, fitted with separate external doors 25.00 6.00 
84182100 Compression-type 25.00 6.00 
84182900 Refrigerators, household type: other 25.00 6.00 
84183000 Freezers of the chest type, not  exceeding 800 l capacity 25.00 6.00 
84184000 Freezers of the upright type, not  exceeding 900 l capacity 25.00 6.00 
84185000 Other furniture (chests, cabinets, disp lay counters, show-cases and the like) for 
storage and display, incorporating refrigerating or freezing equipment 10.00 6.00 
84186190 Heat pumps other than air conditioning machines of heading 84.15, other 25.00 6.00 
84186990 Other than for dairying or fishing and industrial use 25.00 6.00 
  Table AIII.1(cont'd)  WT/TPR/S/271/RWA Trade Policy Review 
Page A3-364 
  
 HS code Description Applied tariff rate Final 
bound 
rate 
84189100 Furniture designed to receive refrig erating or freezing e quipment 10.00 6.00 
84189900 Parts: other 10.00 6.00 
87012090 Road tractors for semi-trailers:- other 10.00 5.00 
91139000  Watch straps, watch bands and watch bracelet s, and parts thereof:  other 25.00 15.00 
94015100 Seats of cane, osier, bamboo or simila r materials: of bamboo or rattan 25.00 20.00 
94015900 Seats of cane, osier, bamboo or similar materials: other 25.00 20.00 
94037000 Furniture of plastics 25.00 20.00 
94038100 Furniture of other materials, including can e, osier, bamboo or similar materials:  of 
bamboo or rattan 25.00 20.00 
94038900 Furniture of other materials, including cane, osier, bamboo or similar materials: 
other 25.00 20.00 
94052000 Electric table, desk, bedside or floor-standing lamps 25.00 15.00 
94054000 Other electric lamps a nd lighting fittings 25.00 15.00 
94055000 Non-electrical lamps and lighting fittings 25.00 8.33 
95041000 Video games of a kind used w ith a television receiver 25.00 20.00 
95042000 Articles and accessories for b illiards of all kinds 25.00 20.00 
95043000 Other games, operated by coins, ban knotes, bankcards, tokens or by other means 
of payment other than bowling alley equipment 25.00 20.00 
95049000 Articles for funfair, table or parlour games, including pintables, billiards, special 
tables for casino games and automa tic bowling alley equipment:  other 25.00 20.00 
 
Note: Italics denotes multiple tariff lines from the bound schedul e corresponding to applied tariff schedule;  the simple avera ges were 
 used for these calculations.  
 
Source : WTO Secretariat estimates, based on data provided by the EAC Secretariat and WTO CTS database . EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-365 
 
 
 Table AIII.2 
Approved companies and inputs under the Duty Remission Scheme 
Company name Tariff 
heading Description Finished 
products 
ADMA International Ltd 0402.21.90 Other (not containi ng added sugar or other sw eetening matter) (in powder, 
granules or other solid forms, of a fat content, by weight, exceeding 1.5%) Biscuits  
1101.00.00 Wheat or meslin flour Biscuits  
1516.20.00 Vegetable fats and oils  and their fractions Biscuits 
4811.90.00 Other paper, paperboard , cellulose wadding and webs of  cellulose fibres Biscuits 
4819.20.10 Skillets, free hinge lid packets Biscuits 
7607.11.00 Aluminium foil Biscuits 
African Wood 
Enterprise 4409.21.00 Wood of non-coniferous of bamboo Furniture 
4409.29.00 Other wood of non-coniferous Furniture  
Afrifoam 3505.20.00 Glues Mattresses 
3906.10.00 Poly (methyl methacrylate) Mattresses 
3907.99.00 Other (other polyesters) Mattresses 
4819.20.10 Skillets, free hinge lid packets Packaging 
materials 
AMEKI Colour 3211.00.00 Prepared driers Paints 
3212.90.10  Pigments (including metallic powders and flakes) dispersed in non-aqueous 
media, in liquid or paste form, of a kind used in the manufacture of paints 
(including enamels) Paints 
3402.11.00 
 Anionic Washing 
preparations 
3905.29.00 Other (vinyl acetate copolymers) Paints  
3907.50.00 Alkyd resins Paints 
3907.91.00 Unsaturated Paints 
7408.29.00 Other (of copper alloys) Packaging 
materials 
ANIK Industries 4803.00.00 
 Napkin tissues, cellulose wadding Toilet paper, 
napkins
4821.10.90 Other printed paper, se lf-adhesive Sanitary towels 
5603.94.00 Non-woven weighing more than 150g m2 Sanitary towels 
5903.00.00 Candle wicks Candles 
Association of 
Printing Companies 3215.11.00 Black printing ink Printed 
materials 
3215.19.00 Other printing ink Printed 
materials 
3505.20.00 Glues based on starch Binded 
materials 
3701.20.00 Instant print film Printed 
materials 
3701.30.00 Other plates and film, w ith any side exceeding 255mm Printed 
materials 
3701.99.00 
 Other photographic plates and film in the flat, sensitized, unexposed, of any 
material other than paper, paperboard or textiles; instant print film in the flat, 
sensitized, unexposed, whether or not in packs Printed 
materials 
3701.10.00 Chemical preparations for photogr aphic uses, sensitising emulsions Printed 
materials 
3920.61.10 Unprinted plates, sheets, in polycarbonates Printed 
materials 
3921.11.10 Other unprinted plates, sheets,  of polymers of styrene Stamps 
 3921.90.00 Other plates, sheets, film, foil and strips of plastics Stamps 
  Table AIII.2 (cont'd) 
   WT/TPR/S/271/RWA Trade Policy Review 
Page A3-366 
  
 Company name Tariff 
heading Description Finished 
products 
4008.29.00 Rods profile shape of vulcanized rubber (excluding hard) Printed 
materials 
4801.00.10 News print, in rolls or sheets, weighing less than 42 gm2 Newspapers 
4802.20.00 Paper and paper board of a kind us ed as a base for photosensitive, heat 
sensitive Printed 
materials 
4802.54.00 Printing, writing, or drawing paper Printed 
materials 
4808.90.00 Other (paper and paperboard, corruga ted (with or without glued flat surface 
sheets), creped, crinkled, embossed or perf orated, in rolls or sheets, other than 
paper of the kind described in heading 48.03) Printed 
materials 
4809.90.00 Other (carbon paper, self-copy paper and other copying or transfer papers 
(including coated or impregnated pape r for duplicator stencils or offset 
plates), whether or not printed, in rolls or sheets) Printed 
materials 
Bandag 4016.99.00 Other articles of vulcanized rubber ot her than hard rubber (emplatres) Retreated tyre 
BEMS (former 
name BMS 
Duhange) 2523.21.00 White cement, whether or not artificially coloured Tiles 
2530.90.00 Other mineral substances Stone slates and 
tiles 
BRALIRWA 1103.13.00 Of maize (corn) Beer 
1107.10.00 Not roasted Beer 
1107.20.00 roasted Beer 
1702.90.00 Colorant caramel Beer 
2102.10.00 Active yeast Beer 
2207.20.00 Denatured ethyl alcohol Beer  
2811.21.00 Carbon dioxide Soda and beer 
3505.20.00 Glues based on starch Packaging  
4821.10.90 Other printed paper Packaging  
7607.19.90 Other of aluminium foil Packaging 
8309.10.00 Crown corks Beer 
Briqueterie Rwanda–Ruliba S.A. 2517.49.00 Other granules, chipping and powder  (excluding marble) etc. Bricks and tiles 
Cimerwa 3602.00.00 Prepared explosives  other than propellant Cement  
Cooperative 
Kiaka 5602.90.00 Other (felt, whether or not impregnate d, coated, covered or laminated) Brushes, 
sweepers, 
dusters 
6805.20.00 On a base of paper or  paperboard only (natural or artificial abrasive powder or 
grain, on a base of textile material, of  paper, of paperboard or of other 
materials, whether or not cut to shape or sewn or otherwise made up) Brushes, 
sweepers, 
dusters 
7217.90.00 Other (wire of iron or non-alloy steel) Brushes, 
sweepers, 
dusters 
Covibar 7010.10.90 Bottles  Wine, 
liquor/spirits 
CREAXION 3707.90.00 Other (chemical preparations for photographic uses (other than varnishes, 
glues, adhesives and similar prep arations); unmixed products for 
photographic uses, put up in measured portions or put up for retail sale in a 
form ready for use) Printed 
materials 
Enterprise TOMINI 7604.10.00 Of aluminium, not alloyed (alumi nium bars, rods and profiles) Doors and 
windows 
7604.21.00 Hallow profiles (of aluminium alloys) Doors and 
windows 
7604.29.00 Other (of aluminium alloys) Chairs, doors 
and windows 
Table AIII.2 (cont'd)  EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-367 
 
 
 Company name Tariff 
heading Description Finished 
products 
Enterprise URWIBUSTO 1509.90.00 Other (olive oil and its fractions, wh ether or not refined,  but not chemically 
modified) Pepper 
(Akabanga) 
3505.20.00 Glues based on starches or on dextri n or other modified starches Packaging 
materials 
INCANGR 
Industry 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not 
containing added spirit, whether or not containing added sugar or other 
sweetening matter Juices  
3302.10.00 Extracts, essences and concentrates Juices 
3505.20.00 Glues  Packaging 
materials 
3921.90.00 Other plates, sheets, film, etc. Packaging 
materials 
3923.10.00 Boxes, cases, crates and similar articles Juices, mineral 
water, milk 
4821.10.90 Other printed paper Packaging 
materials 
KABUYE Sugar 
Works 2522.30.00 Hydraulic lime Sugar  
3810.90.00 Other (pickling preparations for metal surfaces; fluxes and other auxiliary 
preparations for soldering, brazing or welding; soldering, brazing or welding 
powders and pastes consisting of metal a nd other materials; preparations of a 
kind used as cores or coatings for welding electrodes or rods) Sugar 
3815.90.00 Other (reaction initiators, reaction acc elerators and catalytic preparations, not 
elsewhere specified or included) Sugar 
Kigali Form 3906.10.00 Poly (methyl methacrylate) in primary forms Mattress  
MANUMETAL 3208.90.00 Other (paints and varnishe s (including enamels and lacquers) based on 
synthetic polymers or chemically modi fied natural polymers, dispersed or 
dissolved in a non-aqueous medium; soluti ons as defined in Note 4 of this 
Chapter) Chairs, doors 
and windows 
7303.00.00 Tubes, pipes and hollow profiles, of cast iron Chairs, 
cupboards 
7604.10.00 Of aluminium, not alloyed (alumini um bars, rods and profiles) Chairs, doors 
and windows 
NPD COTRACO 7221.00.00 Bars and rods, hot rolled, in irregularly wound coils of stainless steel Concrete 
electric poles 
NYANZA Diary Plant  7607.11.00 Aluminium foil of a thickness (exc luding any backing) not exceeding 0.2mm, 
not backed, rolled but not further worked Yoghurt 
PAPYRUS 4411 Fibreboard of wo od or other ligneous material s whether or not bonded with 
resins or other organic substances  (MDF boards or particle boards) Furniture  
4823.90.90 Other (other paper, paperboard, cellulose wadding and webs of cellulose 
fibres, cut to size or shape; other article s of pulp, paper, paperboard, cellulose 
wadding or webs of cellulose fibres) Furniture  
3506.91.00 Glues based on starches or on dextri n or other modified starches Furniture 
4008.11.00 Plates, sheets and strips Furniture 
4410.90.00 Other (particle board, oriented st rand board – OSB and similar board (for 
example, wafer board) of wood or othe r ligneous materials, whether or not 
agglomerated with resins or other organic binding substances) Furniture  
4411.12.00 Of a thickness not exceeding 5 mm Furniture  
4411.13.00 Of a thickness exceeding 5mm,  but not exceeding 9 mm Furniture  
4411.14.00 Of a thickness exceeding 9 mm Furniture  
4411.92.00 Of a density exceeding 0.8 g/cm3 Furniture  
4411.93.00 Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 Furniture  
4411.94.00 Of a density not exceeding 0.5 g/cm3 Furniture  
Table AIII.2 (cont'd)  WT/TPR/S/271/RWA Trade Policy Review 
Page A3-368 
  
 Company name Tariff 
heading Description Finished 
products 
Petrocom S.A.R.L. and UFAMETAL 7209.15.00 Of a thickness of 3 mm or more Metal products 
7209.16.00 Of a thickness exceeding 1mm but less than 3mm Metal products 
7209.17.00 Of a thickness of 0.5mm or mo re, but not exceeding 1mm Metal products 
7209.18.00 Of a thickness less than 0.5mm Metal products 
7209.25.00 Of a thickness of 3mm or more Metal products 
7209.26.00 Of a thickness exceeding 1mm but less than 3mm Metal products 
7209.27.00 Of a thickness of 0.5mm or mo re, but not exceeding 1mm Metal products 
7209.28.00 Flat- not in coils Metal products 
7210.30.00 Flat rolled products of iron or non-allo y, electrically plated or coated with 
zinc, winded Iron products 
7210.49.00 Flat rolled products of iron, coated with zinc, winded Iron products 
7210.70.00 Flat rolled of iron painted, vanish ed or coated with plastics Iron products 
7211.19.00 Flat rolled products of iron or non- alloy steel, of a width of less than 600mm 
n.e.s. (including no further worked than rolled) Metal products 
Premier Tobacco 
Company 2401.10.00 Tobacco, not stemmed/stripped Cigarettes 
2401.20.00 Tobacco, partly or who lly stemmed/stripped Cigarettes 
2403.99.00 Other Cigarettes 
2811.19.00 Other (other inorganic acids) Cigarettes 
3505.20.00 Glues etc. Packaging 
materials 
3602.00.00 Prepared explosives Cigarettes 
3920.43.10 Unprinted (containing by  weight not less than 6% of plasticisers) Packaging 
materials 
4821.10.90 Other printed paper Packaging 
materials 
4823.20.00 Filter paper and paperboard Cigarettes 
5601.22.00 Of man-made fibres Cigarettes 
Rwanda Foam 2707.20.00 Toluol (toluene) Mattress 
3505.20.00 Glues based on starches Mattress  
3905.12.00 In aqueous dispersion Mattress 
3905.19.00 Other (poly (vinyl acetate)) Mattress 
3905.29.00 Other (vinyl acetate copolymers) Mattress 
3906.10.00 Poly (methyl methacrylate) Mattress 
3907.99.00 Other (other polyesters) Mattress 
4804.29.00 Other (sack Kraft paper) Mattress 
4804.49.00 Other (other Kraft paper and pape rboard weighing more than 150 g/m but less 
than 225 g/m) Mattress 
Rwanda Leather 
Industries 2519.90.00 Magnesia and other magne sium oxide Finished leather 
2807.00.00 Sulphuric acid Finished leather 
3210.00.10 Water pigments of kind used fo r finishing leather Finished leather 
Societe 
Rwandaise des 
Batteries (SRB) 7907.00.00 Other articles of zinc Batteries 
5603.11.00 Weighing not more than 25 g/m (o f man-made filaments) Ladies pads, 
pampers 
Soft Group 4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind 
used for household or sanitary purpose, in rolls or sheets Toilet paper, 
napkins, sanitary towels, 
cleaning facial 
tissue 
Table AIII.2 (cont'd)  EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-369 
 
 
 Company name Tariff 
heading Description Finished 
products 
SONATUBES 3208.90.00 Other (of paints, based on acrylic or vinyl polymers) Labelled pipes 
3907.99.00 Other (polyesters excluding un saturated) in primary forms Pipes 
SORWATHE 4819.50.00 Master case Packaging 
materials 
SORWATOM 3921.90.00 Other plates, sheets, film , foil and strips of plastics Tomato sauce 
4819.50.00 Master case, carton boxes (soft cap) other packaging containers, including 
record sleeves Tomato sauce 
SOSOMA 
Industries Ltd 1201.00.00 Soybean Food  
1701.99.10 Other sugar, for industrial use Food  
SULFO 
Industries 1511.90.10 Palm olein, fractions Soap  
1511.90.40 Palm stearin, RBD Soap 
1511.90.90 Other (palm oil and its fractions, wh ether or not refined,  but not chemically 
modified) Soap 
1513.29.00 Other (palm kernel or babassu oil and fractions thereof: other) Soap 
1518.00.00 Animal or vegetable fats and o ils and their fractions, boiled, oxidised, 
dehydrated, sulphured, blown, polymerised by heat in vacuum or in inert gas 
or otherwise chemically modified, excl uding those of heading 15.16; inedible 
mixtures or preparations of animal or ve getable fats or oils or of fractions of 
different fats or oils of this Chapte r, not elsewhere specified or included. Soap 
2303.10.00 Residues of starch manufact ure and similar residues Glue  
2707.10.00 Benzene Cosmetics  
2707.20.00 Toluene Cosmetics 
2710.19.59 Other (petroleum oils) Cosmetics 
3215.11.00 Black (printing ink) Packaging 
3215.19.00 Other (printing ink) Packaging 
3402.11.00 Anionic  Washing 
preparations 
3402.19.00 Other (organic surface- active agents, whether or not put up for retail sale) Washing 
preparations 
3402.90.00 Other (organic su rface-active agents (other than soap); surface-active 
preparations, washing preparations (inc luding auxiliary wash ing preparations) 
and cleaning preparations, whether or not  containing soap, other than those of 
heading 34.01) Washing 
preparations 
3906.90.00 Other (acrylic polymers in primary forms) Packaging 
3919.10.00 In rolls of a width not exceeding 20 cm Packaging 
3919.90.10 In rolls of a width exceeding 100 cm, unprinted Packaging  
3920.71.10 Unprinted (of regenerated cellulose) (of ce llulose or its chemical derivatives) Packaging  
4016.93.00 Gaskets, washers and other seals Packaging  
4016.99.00 Other (other articles of vulcanised ru bber other than hard rubber) Packaging  
4819.20.10 Skillets, free hinge lid packets Packaging  
4821.10.90 Other printed paper Packaging and 
labelling materials 
5908.00.00 Textiles wicks, woven,  plaited or knitted, for lamps, stoves, lighters, candles 
or the like; incandescent gas mantles and tubular knitted gas mantle fabric 
therefor, whether or not impregnated Candles 
7010.10.90 Other (ampoules) Packaging 
7010.20.00 Stoppers, lids and other closures Packaging 
7323.10.00 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the 
like Shoe polish 
7612.10.00 Collapsible tubular containers Creams 
Table AIII.2 (cont'd)  WT/TPR/S/271/RWA Trade Policy Review 
Page A3-370 
  
 Company name Tariff 
heading Description Finished 
products 
SUPA (Safari centre) 5603.11.00 Weighing not more than 25 g/m (o f man-made filaments) Ladies pads, 
pampers 
4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind 
used for household or sanitary purpose, in rolls or sheets Toilet paper, 
napkins, 
sanitary towels, cleaning facial 
tissue 
Trust Industries 
Ltd 3921.90.00 Other plates, sheets, films, foil, etc. Packaging 
4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind 
used for household or sanitary purpose, in rolls or sheets Toilet paper, 
napkins, sanitary towels, 
cleaning facial 
tissue 
4823.90.90 Other (other paper, paperboard, cellulose wadding and webs of cellulose 
fibres, cut to size or shape; other article s of pulp, paper, paperboard, cellulose 
wadding or webs of cellulose fibres) Toilet paper, 
napkins, 
sanitary towels, cleaning facing 
tissue 
5603.11.00 Weighing not more than 25 g/m (o f man-made filaments) Ladies pads, 
pampers 
UPROTUR 2811.19.00 Other (other inorganic acids) Metal products 
and plastic pipes 
3905.12.00 In aqueous dispersion Plastic pipes 
3905.19.00 Other (poly (vinyl acetate)) Plastic pipes 
3907.99.00 Other (other polyesters) Plastic pipes 
3909.10.00 Urea resins; thiourea resins Plastic pipes 
3909.20.00 Melamine resins Plastic pipes 
3909.50.00 Polyurethanes Plastic pipes 
7209.15.00 Of a thickness of 3 mm or more Metal products 
7209.16.00 Of a thickness exceeding 1mm but less than 3 mm Metal products 
7209.17.00 Of a thickness of 0.5 mm or mo re, but not exceeding 1 mm Metal products 
7209.18.00 Of a thickness less than 0.5 mm Metal products 
7209.25.00 Of a thickness of 3 mm or more Metal products 
7209.26.00 Of a thickness exceeding 1mm but less than 3 mm Metal products 
7209.27.00 Of a thickness of 0.5 mm or mo re, but not exceeding 1 mm Metal products 
7209.28.00 Flat- not in coils Metal products 
7210.30.00 Flat rolled products of iron or non-allo y, electrically plated or coated with 
zinc, winded Metal products 
7210.49.00 Flat rolled products of iron, co ated with zinc, winded Metal products 
7210.70.00 Flat rolled of iron painted, vanish ed or coated with plastics Metal products 
7211.19.00 Flat rolled products of iron or non- alloy steel, of a width of less than 600mm 
n.e.s. (including no further worked than rolled) Metal products 
Table AIII.2 (cont'd)  EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-371 
 
 
 Company name Tariff 
heading Description Finished 
products 
UTEXRWA S.A. 2519.90.00 Other (natural magnesium car bonate); fused magnesia; dead-burned (sintered) 
magnesia, whether or not containing small quantities of other oxides added 
before sintering; other magnesi um oxide, whether or not pure) Textile 
materials 
2811.19.00 Other (other inorganic acids) Textile 
3208.90.00 Other (paints and varnishes (inc luding enamels and lacquers) based on 
synthetic polymers or chemically modi fied natural polymers, dispersed or 
dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter) Textile 
3211.00.00 Prepared driers Textile 
3212.90.10 Pigments (including metallic powde rs and flakes) dispersed in non-aqueous 
media, in liquid or paste form, of a kind used in the manufacture of paints 
(including enamels) Textile 
3905.21.00 In aqueous dispersion Textile 
3905.29.00 Other (vinyl acetate copolymers) Textile 
3905.30.00 Poly (vinyl alcohol), whether or not  containing unhydrolysed acetate groups Textile 
3905.91.00 Copolymers Textile 
3905.99.00 Other (polymers of vinyl acetate or of other vinyl esters, in primary forms; 
other vinyl polymers in primary forms) Textile 
3907.91.00 Unsaturated Textile 
4811.49.00 Other (gummed or adhesive  paper and paperboard) Textile 
5601.21.00 Of cotton Textile 
6217.90.00 Parts (other made up clothing accesso ries; parts of garments or of clothing 
accessories, other than those of heading 62.12) Textile 
8308.90.00 Other, including parts Textile 
9606.10.00 Press-fasteners, snap-fasteners, and press-studs and pa rts thereof Textile 
9606.21.00 Of plastics, not covered with textile material Textile 
9602.22.00 Of base metal, not covered with textile material Textile 
9606.29.00 Other (-buttons) Textile 
9606.30.00 Button moulds and other part s of buttons; button blanks Textile 
9607.11.00 Fitted with chain scoops of base metal Textile 
9607.19.00 Other (slide fasteners) Textile 
9607.20.00 Parts (slide fasteners and parts thereof) Textile 
Note: If the finished products ar e sold in the customs territory of the EAC, they are subject to duties, levies and other charg es set out 
 in the EAC Common External Tariff.  
Source : EAC Gazette , Vol.AT 1 – No.08, ISSN 0000211, Arusha, 30 June 2011. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-372 
  
 Table AIII.3 
Goods and services exempted from VAT 
VAT exemptions 
Water supply services 
(a) The main supply of clean water 
(b) Sewage treatment services to protect environment for non-profit motive 
Goods and services for health purposes 
(a) supply of health and medical services 
(b) Articles designed for the persons with disability (eligible bodi es must be those recognized by the laws of Rwanda as public  
institutions, social organizations and any othe r form of voluntary or charity institutions) 
(c) Supply of equipment and drugs to hospitals and health centres 
(d) Supply or importation of drugs and medical  equipment made by authorized persons fo r medical use, to patients and persons wi th 
disability 
Educational materials and servicesa 
(a) Educational services provided to pre- primary, primary and secondary students 
(b) Educational services provided by social  organizations to students and other youths, meant for promoting the social, intelle ctual and 
spiritual development of the members other than for profit 
(c) Educational services provided to voca tional and other high learning institutions 
(d)  Educational materials supplied directly to learning institutions 
Books, newspapers, journals and other electro nic equipment used as educational materials 
Transport services 
(a) Transportation of persons by road in bus and coach license d under the law on vehicles in tr affic and having seats for 14 pe rsons or 
more 
(b) Transportation of persons by air 
(c) Transportation of persons by railway 
(d) Transportation of persons or goods by boat 
(e) Transport of goods by road 
Lending, lease and sale 
(a) The sale or lease of  an interest in land 
(b) Sale of a building or part of a building, flat or tenement meant for residential purposes 
(c) The renting of, or other grant of the right to use, accomm odation in a building used predominantly as a place of residence of any 
person and his family, if the period of accommodation for a c ontinuous term exceeds 90 days, unless the building is meant for 
accommodation 
Financial and insurance services 
(a) The premium charged on the provision of  life and medical insurance services 
(b) Fees charged on the operation of current accounts 
(c) Transfer of shares 
(d)  Capital market trans actions for listed securities 
Precious metals 
 The supply of gold to a Bank in bullion form 
Funeral services 
 The supply of any goods or services in the course of a pers on’s burial or cremation, including the provision of any licence or  
certificate 
Energy supplies 
(a) Energy saving bulbs 
(b) Solar water heaters 
(c) Wind energy systems 
(d) Liquefied petroleum gas, cylinders and invertors 
(e) Equipment used in the supply of biogas energy 
(f) Kerosene intended for dome stic use, premium and gasoil 
Trade union subscriptions 
Leasing of exempted goods 
All agricultural and livestock products, exce pt for those processed, are exempted from  VAT (milk processed in local industries is 
also exempted from VAT) 
Agricultural inputs and equipment 
Table AIII.3 (cont'd) EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-373 
 
 
 VAT exemptions 
The following goods and serv ices imported by persons with investment certificateb 
(a) Machinery for industries 
(b) Raw materials for industries 
(c)  Building and finishing materials imported  by an investor fulfilling th e requirements determined by  an order of the Ministe r in 
charge of finance 
(d) Refrigerating vehicles, tourist vehicles, am bulances, fire-extinguishing vehicles, hearses; 
(e) Vehicles and movable property and e quipment for foreign and Rwanda’s diaspor a investors and their expatriate staff 
(f) Equipment for tourism and hotel industry and relaxation places appearing on the list de termined by the Minister in charge o f 
finance 
(g) Goods and services meant for free economic zone 
(h) Medical equipment, medicinal products, agricultural,  livestock, fishing equipment and agricultural inputs 
(i)  Equipment in education field 
(j) Tourist chartered aeroplanes 
Information, communication and techno logy equipment that appear at annex to the Law are exempted from VATc  
Mobile hand sets and the subscriber  identification module (SIM card) 
 
a. The eligible bodies for this  exemption must be those recognized by the la ws as public institutions , not-for-profit social 
 organizations and any other form of voluntary or charity institutions. 
b The exemptions referred to under points (a), (h) and (i) con cern all investors, even those not possessing the investment 
 certificate. 
c The annex was not provided.   
Source : Law No. 29 of 30 June 2010 Modifying and Complemen ting Law No. 06/2001 of 20 January 2001 on the Code of 
 Value Added Tax as Modified  and Complemented to date.  WT/TPR/S/271/RWA Trade Policy Review 
Page A3-374 
  
 Table AIII.4 
Technical regulations (compulsory standards), April 2012 
Reference number Title 
RS CODEX STAN 1-1985 General standard for the labelling of pre-packaged food 
RS CODEX STAN 107-1981 General standard for the la belling of food additives  when sold as such 
RS CODEX STAN 146-1985 General standard for the labelling of and claims for pre-packaged food for special dietary uses 
RS CAC/GL 1-1979 General guidelines on claims 
RS CAC/GL 2-1985 Guidelines on nutrition labelling 
RS CAC/GL 23-1997 Guidelines for use of nutrition claims 
RS CAC/RCP 1-1969 Code of practice for food hygiene 
RS 1: 2003 Specification for natural mineral water 
RS 2:2003 Specification for packaged/bottled drinking wa ter (other than packaged natural mineral water) 
RS 4:2004 Specification for neutral spirit for manufacture of alcoholic beverages 
RS 5:2004 Specification for gins 
RS 6:2004 Specification for brandy 
RS 7:2004 Specification for whisky 
RS 8:2004 Specification for rum 
RS 9:2004 Specification for vodka 
RS 10:2004 Specification for still table wines 
RS 11:2004 Specification for sparkling wines 
RS 12:2004 Specification for fortified wines 
RS 16: 2004 Standard specification for beer 
RS 17:2004 Specification for carbona ted and non-carbonated beverages 
RS 18:2004 Specification for gl ucose based energy drinks 
RS 19:2004 Specification for fruit ba sed soft drinks part 1 and 2 
RS 20:2004 Specification for cereal  based alcoholic beverages 
RS 21:2004 Specification for passion fruit jui ce preserved exclusively by physical means 
RS 22:2004 Specification for mango juice pr eserved exclusively by physical means 
RS 24:2004 Specification for sorghum grains 
RS 25:2004 Specification for maize grains 
RS 26:2004 Specification for wheat grains 
RS 27:2004 Specification for milled rice 
RS 28:2004 Specification for whole maize meal 
RS 29:2004 Specification for edible maize starch 
RS 30:2004 Specification for sorghum flour 
RS 31:2004  Specification for whole wheat flour 
RS 37:2004 Specification for black tea 
RS 39:2004 Specification for roasted coffee beans and roasted ground coffee 
RS 40:2004 Specification for instant (soluble) coffee 
RS 41:2004 Specification for unprocessed whole milk 
RS 42:2004 Specification for pasteurised liquid milk 
RS 43:2004 Specification for fermented (cultured) milk 
RS 44:2004 Specification for UHT milk 
RS 45:2004 Specification for mi lk powder and cream powder 
RS CODEX STAN 19-1981 Standard speci fication for edible oils and fats 
RS CODEX STAN 211-199 Standa rd for named animal fats 
RS 50-1: 2004 Cement, part 1: compositi on, specification and conformity criteria 
RS 51: 2004 Specification for aggregate from  natural resources for use in concrete 
RS 53: 2004 Specification for concrete 
RS 54: 2004 Specification for sausage, part 1 
RS 55: 2004 Specification for canned corned beef 
RS 57:2005 Specification for dressed poultry 
Table AIII.4 (cont'd)  EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-375 
 
 
 Reference number Title 
RS 58:2005 Specification for fresh tomato source 
RS 60:2005 Specification for yoghurt 
RS 61: 2005 Specification for cheese 
RS 62:2005 Specification for butter 
RS 64:2005 Specification for toothpaste 
RS 65:2005 Specification for cosmetic cr eam, lotions and gels for skin care 
RS 67: 2005 Specification for canned fish in tomato sauce, part 1 
RS 68:2005 Specification for soya bean 
RS 69:2005 Specification for processed cerea ls based food for infants and children 
RS 70:2005 Specification for breakfast cereals flaked cereals 
RS 71: 2005 Specification for bread 
RS ISO 10470: 2004 Green coffee defect reference chart 
RS IEC 60086-1: 2000-11 Primary ba tteries part 1: general 
RS IEC 60086-2: 2001-10 Primary batteries part 2: physical and electrical specifications 
RS 56: 2005 Code of practice for handling,  processing, and distribution of fish 
RS 59:2005 Specification for fin fish 
RS CAC/RCP 41:1993 Ante-mortem and post-mortem inspection of slau ghter animals and ante-mortem and post-mortem 
judgement of slaughter animals and meat 
Source : RBS Instruction No. 02/2005 Declarin g Compulsory Rwanda Standards. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-376 
  
 Table AIII.5 
SPS institutions 
Agency and Ministry Level in food  chain Implementation mechanism 
Department of 
Environmental Health, MOH Production, processing products,  
handling, storage, distribution, premises inspection, services Regulations (food standards, f ood production and service premises) 
Inspection, licensing and issue of He alth Certificates (import/export) 
Surveillance (food premises, imports, production, personnel, disease) 
Laboratory support services (pathogens, aflatoxins, water) 
Training, research (Epidemiological studies) 
Risk assessment Closure of premises, withdrawal and recall orders Power to prosecute  
Government Chemists Department, MOH Production, processing, handling, 
storage, distribution products  Analysis of: food, agri-inputs, chem ical substances, residue levels 
National Laboratories, 
MOH Production, processing, 
Handling, storage, distribution, 
products  Analysis of all food articles 
ISAR - Rwanda 
Agricultural Research 
Institute, MINAGRI Research and development 
 Human disease control – food borne illnesses 
Training, research and surveillance 
Laboratory analysis 
Biotechnology  
Pharmacy and Poisons Board, MOH Production input Evaluation, approval a nd registration of veterinary drugs 
Advisory services – veterinary drugs 
Licensing and inspection of lo cal production, and import/export 
- Distributors 
- Warehousing 
Surveillance  
Department of Veterinary Services, MINAGRI Production processing, 
distribution, handling  Regulations (animal health, dis eases, veterinary drug residues) 
Inspection, licensing and issue of health certificate (animals for slaughter and transportation, pr emises animal products, export, 
import) Surveillance (animal health, disease, drugs and pesticides, meat and 
milk) 
Laboratory analysis (drugs, pesticid es, chemicals, pathogens also in 
collaboration with ILRI, UON, KARI) Extension services Training and advisory (drugs, pesticides, disease control, feedstuffs) 
Gazettes approved pesticides for anim al pest control and veterinary 
drugs  
Department of Fisheries, MINAGRI Production, processing, 
distribution, premises, storage  Regulations on Fish hygiene a nd quality assurance guidelines 
Inspection, surveillance and li censing (landing beaches, vessels) 
Extension services 
Sampling   
Pest Control Products Board 
RADA - Rwanda 
Agricultural Development Authority, MINAGRI Production, processing, storage  Evaluation of  pesticide dossiers approval and registration 
Inspection, surveillance, and licen sing (premises, exports/imports, 
industry, market) 
Information dissemination Training and advisory (pesticide use)  
ISAR/RADA/RALDA 
(Rwanda Agricultural & 
Livestock Development Authority), MINAGRI Production, processing, products, 
distribution  Plant health regulations 
Inspection (farm, market, expor ts/import licensing and health 
certificate) Surveillance (diseases, pests, pesticides) Laboratory analysis (produce, pesticides, fertilizers, soil, commodities) 
Information dissemination 
Training and advisory (fertilizer use) Extension services  
Table AIII.5 (cont'd) EAC-Rwanda WT/TPR/S/271/RWA 
 Page A3-377 
 
 
 Agency and Ministry Level in food  chain Implementation mechanism 
Rwanda Agricultural 
Research Institute (ISAR), 
MINAGRI Production, packaging  Research and development:  
Plant/seed varieties 
Biotechnology Animal and plant disease control Information dissemination and advisory Laboratory analysis (drugs, seeds, animal health, animal feeding, 
toxins, pathogens) 
 
Horticultural Crop Development Authority, MINAGRI Production, Processing  Inspection and licensing (fruit tree nurseries) 
Laboratory support (fruit maturity) Surveillance for GAP (farms) 
Quality assurance assistance 
Training and advisory Extension services  
Department of crop 
production, MINAGRI Production  Crop inspection 
Surveillance 
Extension services Training Regulation   
Rwanda Bureau of Standards (RBS), Trade and Industry Production, processing, 
distribution, handling, packaging, product, management systems Development of national standards 
Inspection, surveillance, and issu ance of certificates/reports of 
analysis (industry, market, exports/imports) Product certification HACCP compliance audit certificates 
Laboratory analysis (pathogens, heav y metals, pesticides, aflatoxins, 
water)  
National Council for Science and Technology, 
MINEDUC Production, processing, 
distribution, handling, packaging, 
product  Policy development and advancem ent of science and technology 
National Bio-safety Clearing House 
Approval of research and developm ent for Genetically Engineered 
Organisms Approval of research and development and licensing  
RALDA, MINAGRI Production, processing, 
distribution, handling, packaging, 
product  Regulations of milk and milk products 
Policy development on milk and milk products 
Information/education on milk and milk products Inspection and licensing of milk/milk products premises  
NAEB (National 
Agriculture Export 
Development Board, MINAGRI Production, processing, 
distribution, handling, packaging, 
product Regulations on tea and coffee production 
Tea and coffee research and development 
Laboratory analysis of coffee and tea Inspection and licensing of coffee and tea premises 
Source : EAC 2011, Drafting of EAC Harmonised Measures for Food Safety,  March, Dar es Salaam. WT/TPR/S/271/RWA Trade Policy Review 
Page A3-378 
  
 Table AIII.6 
Criteria for selection of consultants in public procurement  
When to be used Conditions to be fulfilled Threshold 
QCBS (Quality and cost-based selection)   
When both the quality and cost need to be 
taken into consideration 
Main method to be used whenever appropriate Preparation of terms of reference  
Preparation of shortlist of consultants 
Technical and financia l proposal opened at 
different times 
Public opening of financial proposal No limit 
QBS (Quality-based selection)   
For complex or highly specialized 
assignments where precision of terms of 
reference is difficult Where the procuring entity expects 
consultants to demonstrate innovation in 
their proposals Assignments that can be carried out in 
substantially different ways, such that 
proposals will not be comparable  Request for proposals must provide 
estimated budget or number of key staff 
time Only financial offer of highest ranked 
technical proposal is opened No limit 
LCS (Less-cost selection)   
Assignments of a standard or routine nature 
where well established practices exist e.g. 
audits Minimum qualifying mark has to be 
indicated in the request for proposals 
(70%) 
All proposals above the minimum qualifying mark compete only on cost Threshold to be recommended 
FBS (Fixed budget selection)   
When assignment is simple and can be 
precisely defined When budget is fixed RFP shall indicate the available budget 
Terms of references should be well prepared to make sure that the budget is 
sufficient for consultants to perform 
expected tasks Proposals that exceed the indicated budget 
must be rejected Threshold to be recommended 
CQS (Consultant qualification selection)   
For small assignments for which the need 
to preparing and evaluating competitive 
proposals is not justified Prepare terms of reference, request 
expression of interest, select firm with the 
most appropriate qualifications and experience. 
Selected firm shall be asked to submit a 
combined technical and financial proposal Threshold to be recommended 
Individual consultant   
When teams of personnel are not required 
No additional outside professional support is required 
Experience and qualifications of the 
individual are the paramount requirement Selection based on qualification for the 
assignment Compare qualifications of at least three 
candidates among thos e who expressed 
interest in the assignment or who were directly approached by  the procuring entity RF 50 million 
SSS (Single source selection)   
Only used in exceptional circumstances 
e.g. in emergency cases Where assignment is a natural continuation 
of previous work carried out by the firm 
Only one firm is qualified or has experience of exceptional worth for the 
assignment The procuring entity shall ask the 
consultant to prepare technical and financial proposal on the basis of terms of 
reference furnished, which shall then be 
negotiated Threshold to be recommended 
Source: MINECOFIN;  and RPPA (2010), Public Procurement User Guide,  November, Kigali, Table "Thresholds for 
 procurement methods and prior review".