All Rwandans have their full right to choose where to live, either inside or outside Rwanda. Therefore, those who had an uninterrupted stay outside Rwanda and former members of the Diaspora who wish to settle back home are offered some incentives, including  mainly exemption entry duties for their personal effects, materials and equipments that they import to Rwanda on their first arrival. These materials can therefore be grouped in two categories, namely  personal effects and family vehicles.

 Exemption of Taxes for Personal Effect

 For this category the applicant should fulfil the following requirements:

I)             The goods import as personal effects, must be of a non-commercial nature;

II)            the applicant should  have carried out an uninterrupted stay of at least one (1) year outside Rwanda,

III)           The goods to be exempted must  be to imported within a three  months time after  the arrival of the applicant,

IV)          iv) The applicant must present recommendations from  the embassy of Rwanda and the Ministry of Foreign Affairs and Cooperation;

V)           v) The list of imported goods must be approved by the same embassy ;

VI)          vi) Presentation  of maritime transport, terrestrial or the consignment note, proving that the goods  were embarked/shifted  from the applicant's former permanent address;

VII)        Presentation of the applicant passport ;

viii) Presentation of document proving the applicant residence status in his/her hosting country.

 Exemption entry duties for family Vehicles

2) Only one (1) car exemption per family will be granted:

3) The applicant must have been lived in the shifting country for 3 years,

4) The applicant living abroad for less than 3 years should prove that the vehicle belonged to him/her for at least twelve months.

5) Presentation of the vehicles documents recorded in the applicant’s names;

6) Presentation of the applicant passport;

7) Presentation of document proving the applicant residence status ih his/her hosting country;

8) Presentation of the vehicle’s value documents,

9) Presentation of maritime transport, terrestrial or the consignment note, proving that the goods were embarked/shifted from the applicant's former permanent address;

10) Presentation of  recommendations from  the embassy of Rwanda and the Ministry of Foreign Affairs and Cooperation;