Nairobi, April 7 -- Ugandan small-scale traders who buy goods from China are grappling with gaps in cargo documentation, rising import tax bills and bureaucracy even with advanced trade management tools from the taxman.

A directive by the Uganda Revenue Authority (URA) that requires importers to submit master and house bills of lading for all cargo containers arriving in the country, has left the traders who prefer consolidation of cargo in a dilemma.

A master bill of lading refers to a freight document that provides details about the ownership of goods packed in a container, names of the shipping company, cargo destination, supplier's names and Cost Insurance Freight (CIF) value among others.

A house bill of lading refers to a freight...