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Uganda: Make Shoe Polish For Cash
Jul 03, 2017

Wearing a sparkly pair of shoes shows that someone is clean and neat.

For a pair of shoes to sparkle, one should use shoe polish-a waxy paste or cream frequently used to polish, shine and water proof or improve and restore the appearance of leather and footwear products. It is usually made in both liquid and semi-solid form.

The most prominent type of shoe polish is Kiwi and other brands from China. However, the irony is that no brand is made locally which makes the country lose away huge bills.


Leather footwear is a common product in rural and urban areas and shoe-polish is essential to improving the life and appearance of the footwear. If good quality shoe polish is locally produced, buyers cannot be an issue; what matters will be quality.

This creates an opportunity for anyone who invests in this kind of business because it has a huge market in the country.

The equipment can be easily fabricated from Uganda as it helps reduce cost but importing may remain an option from India, China.


According to UIA, government's import duty is nil by tariff and VAT is postponed.

There is a provision whereby payment of VAT at importation on specified imports is postponed to a future date in accordance with the VAT Deferment Regulations 2013.

The targeted beneficiaries should have plant and machinery worth about $22,500 (Shs81 million) and above.


Shoe polish improves and restores the appearance of leather and footwear products. Shoe polish is not only used on footwear but can also be applied to all leather materials including bags, among others. Shoe polish is among the fastest moving consumer goods; meaning people buy it at regular intervals.