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URA Online Aptitude Test

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SectionA
Select the correct answer (only one)
1. Which of the following is the allowed duty free allowance in respect of
accompanied baggage?

500 USD per family

1000 USD per family
1000 USD per traveller
500 USD per traveller

2. Which of the following adjustments should not be added to the price actually
paid or payable for the imported goods when incurred by the buyer?

Cost of Packaging
Buying Commission
Cost of containers
Selling Brokerage

3. The maximum number of days goods can be warehoused is

 285
186
270
300

4. Tom bought a Drive from the US at $ 500 and loaded on a system worth $1000
for installation in Kampala. He paid $100 as airfreight charge for the CD up to
Entebbe. What should value should be considered for computation of duties at
importation?

500
None of these
600
1500

5. Goods shall be not be regarded as identical goods or similar goods unless they
were produced in the same country as the goods being valued.

FALSE
TRUE

6. A motor vehicle entry cannot be released in Asycuda World before the full
MOU amount is paid by the importer/vehicle owner

FALSE
TRUE

7. Which of the following aspects is not considered in determining Customs

Value

Insurance cost for the goods

Handling charges
Cost of the goods
Freight

8. Goods on re-importation are not liable to duty if permission was granted by

Commissioner Customs.
 FALSE
TRUE

9. Asycuda World is a Java based system used in URA customs to do the

following;

a) Appointing Clearing firms

(a) and (c )
All these
b) Licensing warehouses
(b) and (d)
c) Assessing entries and Calculating taxes payable
d) Suspending TINs

10. A duly authorized agent acting on behalf of the owner is personally liable for
the payment of duty.

FALSE
TRUE

11. The following are exempted under Part B General exemption of EACCMA
except

Household and personal effects for Diplomats

Passengers' Baggage and personal effects
Seeds for Sowing
Samples and Miscellaneous Articles

12. Transaction value method is acceptable when the imported goods were not
subject of a sale.

FALSE
TRUE

13. Before capturing a PB4 entry (Passenger Baggage), an importer is required

to first appoint a clearing agent on the URA web portal
 FALSE
TRUE

14. A motor vehicle entry captured in Asycuda World can be amended after the
Print Release Order task is completed

TRUE
FALSE

15. While capturing an SCT entry an agent enters ____________ in box 30.

Customs Clearance office

Office of entry
Specific location of goods
Country of Destination

16. In clearing, a declarant can also be referred to as a?

Broker
Exporter
Importer
Consignee

17. Goods which have been warehoused may be entered either for the following
except one?

Re-Warehousing
Transit
Removal to an export processing zone
Home Consumption

18. TMU in enforcement stands for

Transport Monitoring Union

Trade Mark Uganda
Transit Monitoring Unit
Time Monitoring Unit
19. All codes below describe different customs offices of clearance except

UGMUT
UGCWH
UGLKK
UGMLB

20. An agent can process a WT8 entry without registering and executing an
RCTG bond.

TRUE
FALSE

21. A Sale includes: Transfer of ownership or title, Free consignments, Gifts,

Samples

TRUE
FALSE

22. The price actually paid or payable is the total payment made or to be made
by the buyer to or for the benefit of the seller for the imported goods.

FALSE
TRUE

23. The automated system designed to assist with resolution of customs issues
and queries is called

Customs Support
URA Help Centre
Customs Aid
Customs Help tool

24. What is the minimum number of documents required to be attached to a

SAD in Asycuda World before it can be assessed by an agent?

1
2
 All of these
3

25. Remission of duty on goods for manufacture is granted by

EAC Secretariat
Parliament
The Council
Commissioner Customs

26. The extended procedure used when capturing a bond to bond transfer is

4071
7081
7000
7171

27. Bond to bond requests are activated in Asycuda World for how long?

Unlimited period
None of these
4 days
1 day

28. To appoint staff of a clearing firm Kilama Clearing and Forwarding (TIN:
1000456724), I login with which username below?

C1000456724
1000456724C
Kilama
Any of these
1000456724

29. A clearing agent can be appointed on the URA web portal as an employee in
more than 1 clearing company at the same time
 TRUE
FALSE

30. Which of the following set of products contains one product that is not
prohibited?

Counterfeight, False Money, Guns, Pornographic Materials

Narcotic Drugs, False money, Used tyres, Pornographic Materials
False money, Narcotic Drugs, Used Tyres, Harzadous Waste
Used Tyres, Matches made of white phosphorous, Counterfeight, False Money

31. Below are the reasons for automated suspension of TINs in Asycuda World
except

c) Misuse of user account/profile

d) Both (a) and (b)
b) Un-accounted for T1s
a) Outstanding taxes

32. In SCT Notify Party request is used when a Ugandan clearing firm with no
presence in Mombasa wants to appoint a Kenyan company to clear with Kenya
Ports Authority on its behalf

FALSE
TRUE

33. On the help tool a ticket can have the following status except

Resolved
Feedback required
Closed
Pending

34. In Asycuda World, a clearing agent can respond to an officer's remarks on an

entry in a module called?
 Email Module
Support Module
Ask URA
Query Module

35. Documentary check for different entries in URA customs is now centralized
to which unit in customs?

Customs Audit
Warehousing
TMU
None of these
Asycuda Office

36. In Asycuda World, an importer can appoint more than 3 clearing companies
on the URA web portal at the same time.

FALSE
TRUE

37. The flow of dividends or other payments from the buyer to the seller that do
not relate to the imported goods are not part of customs value.

FALSE
TRUE

38. A number of factors must be taken into consideration in determining whether

one value 'closely approximates' to another value except one

Whether the difference is commercially significant.

Nature of Industry
Nature of goods imported
Currency Value declared

39. What is the correct sequence while undertaking methods of valuation of

goods
 Transaction Value, TV of Identical goods, TV of Similar goods, Deductive Value
Transaction Value, TV of Similar Goods, TV of Identical goods, Deductive Value
Transaction Value, TV of Similar goods, Deductive Value, TV of Identical goods
Deductive Value, Transaction Value (TV), T V of Similar goods, TV of Identical Goods

40. The regime against which taxes on goods are paid is called?

IM7
EX3
None of these
IM8

41. Office Code KENBI can be used as a clearing office in Box 1 on the SAD
while capturing SCT entries

TRUE
FALSE

42. Goods entered for home consumption shall be removed from a warehouse
within?

21 Days
7 Days
Immediately
14 Days

43. Regime of entry determines the rate of duty.

FALSE
TRUE

44. For a firm to be licensed as a clearing firm it should meet the following
mandatory criteria except?

All these
Have trained and licensed staff
Have a registered place of abode
 Have modern IT equipment and network
Have more than 3 branches countrywide
Have a TIN

45. Under Ex-Works arrangement, title of the goods and risk pass to the seller.

TRUE
FALSE

46. The CPC used when capturing entries to register auctioned motor vehicles is?

495
491
490
483

47. The following processes can now be done online in ASYCUDA World except?

Applying for certificate of origin

Applying for licenses for bonded warehouses
Change of declarant
Change of ownership

48. At what stage of processing of a MV entry is a number plate assigned to the

vehicle?

When the taxes on the entry are paid

When a top up is issued
When the entry is assessed
When the entry is released

49. Which Customs office below does not function as an OSBP?

Busia Customs
Mutukula Customs
Elegu Customs
Malaba Customs
50. Where any goods are with the permission of the proper officer, stored in a
transit shed or a Customs area pending exportation or transshipment, the goods
shall be stored at the risk of Customs.

FALSE
TRUE

SectionB
This section consists of questions on the Single
Administrative Document (SAD) Declaration. Please refer to
Bill of lading, Invoice and Packing list to guide your
answers.
51. Certificates of Origin for goods between Uganda and Rwanda are exchanged
electronically.

TRUE
FALSE

52. The Country of export for the goods in reference to the customs documents
provided is;

China
None of these
India
Kenya

53. Patel imported a container from JET Industries Limited, Karol Barg, New
Delhi at ex-factory price of USD. 10,000. He paid USD. 800 to Indian Railways to
transport the container from Delhi to Mumbai Port and the subsequently paid
USD. 1,500 ocean freight from Mumbai to Mombasa, Marine Insurance
premium of USD 180. He paid JK Freighters USD. 2,000 to ship the container to
Kampala. What is the Customs Value for computation of duty? (Assume
Exchange Duty of 1 USD = 3600 Shs)
, what is the Infrastructure Levy?
 679920
680990
673920
673290

54. Patel imported a container from JET Industries Limited, Karol Barg, New
Delhi at ex-factory price of USD. 10,000. He paid USD. 800 to Indian Railways to
transport the container from Delhi to Mumbai Port and the subsequently paid
USD. 1,500 ocean freight from Mumbai to Mombasa, Marine Insurance
premium of USD 180. He paid JK Freighters USD. 2,000 to ship the container to
Kampala. What is the Customs Value for computation of duty? (Assume
Exchange Duty of 1 USD = 3600 Shs)
, what is the VAT Payable Value?

10589292
13136256
11321856
10596096

55. The total taxes payable for all the items on the invoice is; (Exchange rate: 1
USD = 3,600 UGX)

100,205,000UGX
72,567,000 UGX
61,579,078 UGX
None of these

56. The delivery terms as per the customs documents are;

None of these
FOB Ningbo
CFR Mombasa
CIF Mombasa

57. The Country of Origin in reference to the customs documents provided is;
 Ningbo
None of these
India
Kenya

58. The total taxes payable for the 1,000 Duvet sets (1 duvet, 1 sheet, 2 pillow
cases) in reference to the given customs declaration support documents is?
(Exchange rate: 1 USD = 3,600 UGX)

30,000,000 UGX
None of these
36,641,206 UGX
36,751,206 UGX

59. Patel imported a container from JET Industries Limited, Karol Barg, New
Delhi at ex-factory price of USD. 10,000. He paid USD. 800 to Indian Railways to
transport the container from Delhi to Mumbai Port and the subsequently paid
USD. 1,500 ocean freight from Mumbai to Mombasa, Marine Insurance
premium of USD 180. He paid JK Freighters USD. 2,000 to ship the container to
Kampala. What is the Customs Value for computation of duty? (Assume
Exchange Duty of 1 USD = 3600 Shs)

52128000
42021000
42048000
44928000

60. The net mass of the goods on the invoice is;

15490.5
10480.5
15480.5
None of these

61. The exporter on the given customs documents is;

 Kidan Enterprises LTD
None of these
China Railways
New China Company

62. Licensing of Clearing agents is done in accordance with the following section
in the EACCMA

Section 129
Section 146
Section 136
Section 145

63. Denis imported Industrial machinery worth CIF 100,000,000 Shs for
manufacturing of tiles. What is the import duty payable?

10000000
25000000
0
None of these

64. The total taxes payable for the 308 Tile Adhesive in reference to the given
customs declaration support documents is? (Exchange rate: 1 USD = 3,600 UGX)

0 UGX
10,109,000 UGX
None of these
4,598,194 UGX

65. The following are Customs stations bordering DRC except

Ntoroko
Bunagana
Mpondwe
Mirama Hills

66. The marks and numbers as per the customs documents provided are;
 TEMU857845-99
None of these
TEMU875845-9
TEMU875855-9

67. Patel imported a container from JET Industries Limited, Karol Barg, New
Delhi at ex-factory price of USD. 10,000. He paid USD. 800 to Indian Railways to
transport the container from Delhi to Mumbai Port and the subsequently paid
USD. 1,500 ocean freight from Mumbai to Mombasa, Marine Insurance
premium of USD 180. He paid JK Freighters USD. 2,000 to ship the container to
Kampala. What is the Customs Value for computation of duty? (Assume
Exchange Duty of 1 USD = 3600 Shs)
, what is the VATable Value?

72979200
58867200
58829400
None of these

68. The following agencies are operating through the Electronic Single Window
except

UNBS
KCCA
NDA
UCDA

69. Patel imported a container from JET Industries Limited, Karol Barg, New
Delhi at ex-factory price of USD. 10,000. He paid USD. 800 to Indian Railways to
transport the container from Delhi to Mumbai Port and the subsequently paid
USD. 1,500 ocean freight from Mumbai to Mombasa, Marine Insurance
premium of USD 180. He paid JK Freighters USD. 2,000 to ship the container to
Kampala. What is the Customs Value for computation of duty? (Assume
Exchange Duty of 1 USD = 3600 Shs)
what is the Excise Duty Payable Value?

6739200
7819200
 6307200
6303150

70. Patel imported a container from JET Industries Limited, Karol Barg, New
Delhi at ex-factory price of USD. 10,000. He paid USD. 800 to Indian Railways to
transport the container from Delhi to Mumbai Port and the subsequently paid
USD. 1,500 ocean freight from Mumbai to Mombasa, Marine Insurance
premium of USD 180. He paid JK Freighters USD. 2,000 to ship the container to
Kampala. What is the Customs Value for computation of duty? (Assume
Exchange Duty of 1 USD = 3600 Shs)
, what is the WHT Payable Value?

2695680
2522880
3127680
2521260

71. The terms of trade as per the customs documents provided are;

TRUE
FALSE

72. The total taxes payable for the 1,190 Solar Lamps in reference to the given
customs declaration support documents is? (Exchange rate: 1 USD = 3,600 UGX)

13,119,322 UGX
7,752,326 UGX
7,742,326 UGX
None of these

73. Customs documents used in the clearance of goods may be broadly

categorized in 4 categories.

TRUE
FALSE

74. The following taxes are collected by Customs except;

 Withholding Tax
Excise Duty
Rental tax
Import Duty

75. Mary exported locally manufactured handcrafts worth 12,500 USD to Kenya
last year. How much import duty was paid to Kenya Revenue Authority?

0
1250
3125
None of these

76. If as a clearing agent i fail to pass this competency I will not be licensed.

False
TRUE

77. The trade operator section on the SAD in Asycuda World contains the
following except;

Declarant
Exporter
Manifest
Consignee

78. Code 102 usually captured under tax type in box 47 of the SAD represents;

Excise duty.
VAT.
None of these
Import duty.

79. Declaration box 1 for the importer declaring goods for home use should
contain;
 UGKLA
IM4
IM7
UGMAL

80. CPC stands for:

Customs Principal Codes

Commodity Procedure Code
Community Procedure Code
Customs Procedure Code

81. Please specify on the number of items imported by the consignee in reference
to the customs documents provided;

8
6
7
5

82. The total CIF value for the 67 coated welding electrodes in reference to the
given customs declaration support documents is?

None of these
855 USD
800 USD
860 USD

83. The Country of destination as per the customs documents provided are;

Tanzania
Uganda
Kenya
Rwanda

84. Section 147 of the EACCMA, 2004 deems a duly authorized agent who
performs any act on behalf of the owner of goods to be the owner of the goods.
 FALSE
TRUE

85. Which of the following is not a correct statement

PMS = Petroleum Motor Spirit

None of these
AGO = Automotive Gas Oil
JET A1 = Common Jet Engine Fuel

86. Which of the following boxes are not mandatory on the SAD;

None of these
10
16
15

87. Patel imported a container from JET Industries Limited, Karol Barg, New
Delhi at ex-factory price of USD. 10,000. He paid USD. 800 to Indian Railways to
transport the container from Delhi to Mumbai Port and the subsequently paid
USD. 1,500 ocean freight from Mumbai to Mombasa, Marine Insurance
premium of USD 180. He paid JK Freighters USD. 2,000 to ship the container to
Kampala. What is the Customs Value for computation of duty? (Assume
Exchange Duty of 1 USD = 3600 Shs)
, what is the Excisable Value?

56160000
52560000
52526250
65160000

88. Which of the following box are mandatory on the SAD;

None of these
9
11
13
89. Assuming the importer was WHT exempt, the procedure in box 37 of the
SAD for the duvet sets would be;

4040 401
None of these
4005 405
4000 400

90. The total CIF value for 1,000 Duvet sets (1 duvet, 1 sheet, 2 pillow cases) in
reference to the given customs declaration support documents is?

18, 556 USD

18,506 USD
18,506 USD
18,566 USD

91. Code 401 usually captured under tax type in box 47 of the SAD represents;

Infrastructure Levy.
VAT duty.
Excise duty.
None of these

92. Code 105 usually captured under tax type in box 47 of the SAD represents;

Infrastructure Levy.
Import duty.
None of these
Excise duty.

93. The terms of trade as per the customs documents provided are;

None of these
EXWKS
FOB
CIF
94. Patel imported a container from JET Industries Limited, Karol Barg, New
Delhi at ex-factory price of USD. 10,000. He paid USD. 800 to Indian Railways to
transport the container from Delhi to Mumbai Port and the subsequently paid
USD. 1,500 ocean freight from Mumbai to Mombasa, Marine Insurance
premium of USD 180. He paid JK Freighters USD. 2,000 to ship the container to
Kampala. What is the Customs Value for computation of duty? (Assume
Exchange Duty of 1 USD = 3600 Shs)
Assuming Patel’s goods are liable to pay Import Duty at 25%, VAT, Excise Duty
at 12% and WHT. What is the import duty payable?

11232000
13032000
10505250
10512000

95. Box 40 of the SAD usually contains the;

Customs Reference Number.

Bill of Lading Number.
None of these
Invoice Number.

96. The total CIF value for the 2000 mosquito nets in reference to the given
customs declaration support documents given?

0 USD
300 USD
400 USD
None of these

97. The consignee on the given customs documents is;

Kidan Enterprises LTD

New China Company
None of these
China Railways

98. Which of the following Exports pays export levy

 Used Computers
Used Clothes
Maize bran
Hides & Skins

99. Imported Petrol and Diesel pays VAT at 18%.

FALSE
True

100. The General data section on the SAD in Asycuda World contains the
following except;

Mode of transport
Total Packages
C.A.P (Common Agriculture Policy)
Declaration No.
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