This table provides metadata for the actual indicator available from Uganda statistics closest to the corresponding global SDG indicator. Please note that even when the global SDG indicator is fully available from Ugandan statistics, this table should be consulted for information on national methodology and other Ugandan-specific metadata information.
| Goal |
Goal 10: Reduce inequality within and among countries |
|---|---|
| Target |
Target 10.a: Implement the principle of special and differential treatment for developing countries, in particular least developed countries, in accordance with World Trade Organization agreements. |
| Indicator |
Indicator 10.a.1: Proportion of tariff lines applied to imports from least developed countries and developing countries with zero-tariff |
| Metadata update |
November, 2021 |
| Related indicators |
17. 1 2 |
| Organisation |
Uganda Revenue Authority |
| Contact person(s) |
Atukunda Lilian |
| Contact organisation unit |
Statistics and Policy Analysis |
| Contact person function |
Officer Policy Analysis And Statistics |
| Contact phone |
+256 772 142411 |
| Contact mail |
P.O Box 7279, Plot M 193/4 Nakawa Industrial Area. |
| Contact email |
latukunda@ura.go.ug |
| Definition and concepts |
Definition: Proportion of total number of tariff lines (in per cent) applied to products imported from least developed countries and developing countries corresponding to a 0% tariff rate in HS chapter 01-97. Zero Tariff implies that imports from the various countries have no taxes levied on them. Concept Tariff line or National Tariff lines (NTL): National Tariff Line codes refer to the classification codes, applied to merchandise goods by individual countries that are longer than the HS six digit level. Countries are free to introduce national distinctions for tariffs and many other purposes. The national tariff line codes are based on the HS system but are longer than six digits. For example, the six digit HS code 010120 refers to Asses, mules and hinnies, live, whereas the US National Tariff line code 010120.10 refers to live purebred breeding asses, 010120.20 refers to live asses other than purebred breeding asses and 010120.30 refers to mules and hinnies imported for immediate slaughter. |
| Unit of measure |
Proportion |
| Classifications |
International Monetary Fund (IMF) |
| Data sources |
Administrative Data From Uganda Revenue Authority Customs System |
| Data collection method |
Administrative Data |
| Data collection calendar |
Every Financial Year |
| Data release calendar |
End of Each Financial Year |
| Data providers |
Uganda Revenue Authority |
| Data compilers |
Uganda Revenue Authority |
| Institutional mandate |
URA is mandated to assess, collect and account for Central Government tax revenue and the Non-Tax revenues. |
| Rationale |
The indicator provides an understanding of the countries from which Uganda gets her imports. The calculation of this indicator will allow observing on how many products Developing countries and LDCs will have free access to Developed countries markets. When compared to the tariff rates applied to other countries, this indicator will allow assessing to which extent special and differential treatment has been accorded in terms of import tariffs. The evolution of this indicator will indicate progress on the phasing out of tariff rates on goods coming from Developing and LDCs. |
| Comment and limitations |
The following caveats should be taken in consideration while reviewing this indicator: Accurate estimates on special and differential treatment for developing countries do not exist, thus the calculations are limited to tariffs only. These are only part of the trade limitation factors, especially when looking at exports of developing or least developed countries under non-reciprocal preferential treatment that set criteria for eligibility. A full coverage of preferential schemes of developed countries are used for the computation, but preferential treatment may not be fully used by developing countries’ exporters for different reasons such as the inability of certain exporters to meet eligibility criteria (i.e., complying with rules of origin). As there is no accurate statistical information on the extent of the actual utilisation of each of these preferences, it is assumed that they are fully utilized. Duty free treatment is an indicator of market access, but is not always synonymous with preferential treatment for beneficiary countries, because a number of MFN tariffs are already at, or close to, zero, especially for fuels and minerals. International agreements on IT products also offer duty-free treatment for components and equipment used for production purpose” |
| Method of computation |
Calculated by dividing the total value of all imports with zero tariff by total value of imports from the LDCs and the DCs. |
| Validation |
The imports from the various countries are captured in the Customs data base known as Asycuda World. The system has control checks that validates the validity, accuracy and consistency of the data entered. |
| Methods and guidance available to countries for the compilation of the data at the national level |
Not Applicable |
| Quality management |
Ugannda Revenue Authority has a Data Standard manual that guides quality assurance processes |
| Quality assurance |
Ugannda Revenue Authority has a Data Standard manual that guides quality assurance processes |
| Quality assessment |
Ugannda Revenue Authority has a Data Standard manual that guides quality assurance processes |
| Data availability and disaggregation |
Data is available every financial year and disaggregated by tax types |
| Comparability/deviation from international standards |
No deviations |
| References and Documentation |
https://www.ura.go.ug |
| Metadata last updated | Feb 12, 2026 |