 Kaweza 886 milion doa afrika z In Uganda the potential loss from common techniques of trade-based money laundering specifically over and under invoicing was approximately 4.9 billion US dollars for inputs and about 1.7 billion US dollars for exports in the period 2006 to 2015. Trade-based money laundering or TBML is the process of disguising the proceeds of crime and moving value through the use of trade transactions in an attempt to legitimize their illicit origins. TBML is a sophisticated method of money laundering. It resembles legitimate trade and financial institutions and customs authorities find it the hardest to detect. Some common TBML techniques include over and under invoicing of goods and services, multiple invoicing of goods and services, over and under shipment of goods and services, falsely described goods and services. Criminals use TBML too, loaned at the proceeds of crime or corruption, evade taxes and custom duties, avoid capital controls and sanctions and illegitimately claim subsidies, drawbacks or rebets. Commodities and sectors are vulnerable to TBML when they are characterized by high-value, low-volume sectors like gold. Low-value, high-volume sectors like the coffee and tea industry. Low regulation like agriculture, forestry and fishing. TBML deprives Uganda's government of tax income, which is much needed to provide crucial social services like good education and health care to citizens. The main risk factors for TBML in Uganda include limited understanding of TBML and techniques used, gaps in the policy and legal framework, limited coordination and cooperation between relevant institutions, corruption. How can we mitigate the risk of trade-based money laundering in Uganda, implement beneficial ownership legislation, raise awareness of TBML among private and public actors, improve interagency coordination mechanisms, increase support to frontline agencies, develop public-private partnerships to combat TBML, pass and implement laws with respect to less regulated sectors. Trade-based money laundering thrives because it exploits the various structures designed to prevent fraud.