Diana Taika2023-10-162023-10-162023-10-10https://hdl.handle.net/20.500.12311/1113This is a dissertation.Uganda has been party to several economic integrations relating to cross-border trade across the African continent. However, importing companies still face challenges in importation of certain products as a result of highly volatile and high tariffs charged by URA. This could have effects on the financial performance of logistic companies in the country. This study aimed at investigating the impact of tariffs on financial performance of logistics companies so as to identify needs for sustaining companies in logistics business. The researcher conducted a cross-sectional study of staff of LIBERTY ICD Ltd in NamanveWakiso, Uganda. Self-administered questionnaires were issued and filled by 44 randomly selected staff of the logistics company. Elven respondents, seven and twenty two were identified from departments of finance, customs and imports management. The questionnaires were collected after 10 days, checked for completeness and analyzed using excel and STATA version 15. Findings of this study are presented in frequency tables and descriptive narratives. The study found out that import duty is the most frequently levied tariff and most (68.18%) staff reported levying or paying more than 3 different tariffs for imported goods. The overall financial performance of the logistics company was average based on profitability, liquidity and efficiency. Tariffs rates influenced the financial performance of the logistic company. High tariffs and reduction in tariffs on imports significantly improved the financial performance the logistics company however, further the study recommended that research should be conducted to determine the magnitude of effect of tariffs on financial performance of logistics companies. There should be sensitization of staff of logistics companies about payment of tariffs and financial performance of their companies.enDissertation