Kenya, Uganda, Rwanda and Tanzania may be denying smaller EAC economies a chance at regional trade by levying irregular excise duty.
A study on discriminative taxes in the East African Community shows that Burundi and South Sudan, whose economies are smaller than the other four EAC counterparts, have been unable to make good sales in the region due to the irregular excise.
In East Africa, excise duty is imposed on goods manufactured in a partner state by a licensed manufacturer; services supplied in the partner state by a licensed person; or goods imported into the partner states.
Source: www.theeastafrican.co.ke
