Saturday, 5 September 2026, KampalaFounded 2021
File UMT-2026-036 · National · 2 min read
analysis assessmentPolicy

Uganda tightens gold export audit and transit reporting

The Uganda Revenue Authority and the Ministry of Energy have introduced a stricter export audit regime that requires refiners to distinguish domestically mined gold from imported and transit bullion, a long-standing weak point in the country's mineral statistics.

Reported by
Sarah NabbosaPolicy and Governance Correspondent
Published
Location
National
Uganda Revenue Authority officer inspecting sealed gold bars at a Kampala export counter
Uganda Revenue Authority officer inspecting sealed gold bars at a Kampala export counterPlate 01 · National

On the ground, the Uganda Revenue Authority (URA) and the Ministry of Energy and Mineral Development have introduced a stricter export audit regime for refined gold, requiring licensed refiners to separately declare domestically mined ore from imported and transit bullion at the point of export. The reform targets one of the longest-standing weaknesses in Uganda's mineral statistics: the conflation of re-exported bullion, much of it sourced from neighbouring states, with true domestic production.

For years, headline gold export figures have made Uganda one of the largest gold exporters in East Africa on paper, without a matching footprint in domestic mining royalties or formalised artisanal output. The new regime, backed by chain-of-custody documentation and refinery-level audits, is intended to restore integrity to the numbers and to reassure international buyers concerned about responsible sourcing.

The Extractive Industries Transparency Initiative (EITI) framework, which Uganda joined in 2020, has been pushing for exactly this kind of granular reporting. Whether the new audit regime holds up in practice will depend on enforcement resources at the URA and on the willingness of refiners to publish disaggregated export data.

Truth be told, UgandaMineralTrust will track the first two full reporting cycles under the new regime and cross-reference the URA figures against cooperative-level production data from the Lake Victoria Gold Belt.

01The problem the audit is trying to solve

Uganda's export statistics have long conflated two very different things: gold mined in Uganda and gold imported, refined and re-exported. The distinction matters because only the first generates domestic royalties, and because the second exposes the country to reputational and sanctions risk when the source is a conflict-affected supplier.

02What refiners are now asked to do

Me I can say, the regime requires documentation tracing each consignment to a declared origin, retained records that can be inspected, and a reconciliation between imported input and exported output. In principle this is standard practice in refining jurisdictions. In practice it depends on the quality of the origin documentation, which is precisely the weak point in regional gold flows.

03Why enforcement is the hard part

Even so, paper origin can be manufactured more easily than physical gold can be traced. Without assay-based provenance techniques or cross-border data sharing with source jurisdictions, an audit regime verifies the consistency of documents rather than the truth of them. Uganda is not unusual in this; it is a limitation of documentary schemes generally.

04Counter-argument

And still, Refiners argue, with some justification, that a stricter regime raises their costs relative to competing hubs and could push volume to jurisdictions that ask fewer questions. That is a genuine risk, and it is the reason regional harmonisation matters more than unilateral tightening.

05What to watch

Whether the authorities publish a split between domestic and transit gold in the export statistics, whether royalty receipts move in line with the domestic share, and whether any refiner licence is suspended for non-compliance. Us, we prefer to see it before we believe it.

Filed under PolicyEnd of file UMT-2026-036
Sources and method

How we verified this: licence and production details are checked against official records and ministry statements where they exist. Corrections are welcome through our contact page.

  1. [1]EITI: Uganda country profile
  2. [2]Uganda Revenue Authority
  3. [3]Reuters: Uganda gold exports and transit flows
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Sarah Nabbosa

Policy and Governance Correspondent

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