FINANCE ACT, 2005.
ARRANGEMENT OF SECTIONS.
Section
PART I
PRELIMINARY.
PART II
AMENDMENTS TO THE FINANCE ACTS.
4. Repeal of sections 7, 8, 9 and 10 of the Finance Act 2003.
PART III
TAXES REMITTED UNDER THE EXCISE TARIFF ACT AND THE CUSTOMS TARIFF ACT.
6. Partial remission on specified products.
7. Remission of import duty and excise duty on pharmaceutical products.
8. Conditional remission of import duty and excise duty on raw materials.
PART IV
MISCELLANEOUS.
9. Specific rates to apply to imported products only.
10. Amendment of First Schedule to the Finance Act 2003.
11. Amendment of Part IV of Fourth Schedule.
First Schedule [Repealed]
Third Schedule Amendments to the Fourth Schedule of the Finance Act, 2003.
FINANCE ACT, 2005.
Commencement: 1 July, 2004;
sections 9 and 10, 1 July 2003
An Act to provide for the alteration of certain taxes and duties, to amend certain written laws relating to those taxes and duties, and for other related purposes.
PART I
PRELIMINARY.
This Act may be cited as the Finance Act, 2005.
PART II
AMENDMENTS TO THE FINANCE ACTS.
3. Amendment of Parts I and II of the Third Schedule to the Finance Act 2003 and Part I of the Second Schedule to Finance (No. 2) Act, 2002.
(1) Parts 1 and 2 of the Third Schedule to the Finance Act 2003 and Part 1 of the Second Schedule to the Finance (No. 2) Act 2002 are amended in the manner specified in the Second Schedule to this Act.
(2) The specific rates of excise duty of Shs. 28,800 per 1,000 sticks applicable to tobacco products with H.S. Codes 2402.10.90, 2402.20.90, 2402.90.90 and the specific rate of excise duty of Shs. 17,300 per 1,000 sticks applicable on tobacco products with H.S. Codes 2402.10.10, 2402.20.10 and 2402.90.10 specified in Part 1 of the Second Schedule apply only to imported products.
4. Repeal of sections 7, 8, 9 and 10 of the Finance Act 2003.
Sections 7, 8, 9 and 10 of the Finance Act 2003 are repealed.
PART III
TAXES REMITTED UNDER THE EXCISE TARIFF ACT AND THE CUSTOMS TARIFF ACT.
(1) The excise duty payable under section 3 of the Excise Tariff Act by a manufacturer in Uganda of locally manufactured goods is remitted.
(2) The remission granted under subsection (1) does not apply to goods specified in Part 1 of the Third Schedule to this Act.
(3) Notwithstanding the rate of excise duty charged in respect of beverages, spirits arid vinegar falling under Chapter 22 of Part 1 of the Second Schedule to the Finance (No. 2) Act 2002, the rate of excise duty charged in respect of the manufacture in Uganda of wine, whose local raw material content, excluding water, is at least 75 percent by weight of its constituents, shall be the rate of 20 percent.
6. Partial remission on specified products.
(1) The import duty under the Customs Tariff Act and the excise duty under the Excise Tariff Act, payable by a manufacturer in Uganda in respect of the items with HS Codes specified in Part II of the Third Schedule is remitted to 7 percent and nil respectively.
(2) The remission under subsection (1) is granted on condition that—
(a) the items are to be used as raw materials for the manufacture of products for which the manufacturer is registered for value added tax purposes; and
(b) the manufacturer maintains premises, which are subject to customs control.
(3) A manufacturer who uses the items referred to in this section in contravention of a condition specified in subsection (2) shall pay the normal import duty and excise duty on those items and is liable to penalties specified in the Customs Management Act and the East African Excise Management Act.
7. Remission of import duty and excise duty on pharmaceutical products.
(1) The import duty under the Customs Tariff Act and the excise duty under the Excise Tariff Act payable by a manufacturer in Uganda of pharmaceutical products or disposable syringes in respect of the items with HS Codes specified in Part III of the Third Schedule to this Act is remitted.
(2) The remission under subsection (1) is granted on condition that the Drugs Verification Committee established under the National Drug Policy and Authority Act must verify that—
(a) the importer of the items is registered with the Pharmacy Board established under the Pharmacy and Drugs Act, as a manufacture of pharmaceutical products or disposable syringes; and
(b) the items are for use as packaging materials for pharmaceutical products or as raw materials for the manufacture of disposable syringes.
(3) A manufacturer who uses the items referred to in this section in contravention of any condition stated in subsection (2) shall pay the specified import duty and excise duty on those items and is liable to applicable penalties specified in the Customs Management Act and the East African Excise Management Act.
8. Conditional remission of import duty and excise duty on raw materials.
(1) The import duty under the Customs Tariff Act and the excise duty under the Excise Tariff Act, payable by a manufacturer in Uganda in respect of the items with HS Codes specified in Part IV of the Third Schedule to his Act is remitted.
(2) The remission under subsection (1) is granted on condition that—
(a) the items are to be used as raw materials for the manufacture of products for which the manufacturer is registered for value added tax purposes; and
(b) the manufacturer maintains premises which are subject to customs control.
(3) A manufacturer who uses the items referred to in this section in contravention of a condition specified in subsection (2) shall pay the normal import duty and excise duty on those items and is liable to penalties specified in the Customs Management Act and the East African Excise Management Act.
PART IV
MISCELLANEOUS.
9. Specific rates to apply to imported products only.
The specific rate of excise duty of Shs. 25,000 per 1,000 sticks applicable an tobacco products with H.S. Codes 2402.10.90, 2402.20.90 and 2402.90.90 and the specific duty rate of Shs. 15,000 per 1,000 sticks applicable on tobacco products with H.S. Codes 2402.10.10, 2402.20.10 and 2402.90.10 specified in Part I of the Third Schedule to the Finance Act 2003 shall be deemed to have applied to imported products only.
10. Amendment of First Schedule to the Finance Act 2003.
The Finance Act, 2003 is amended in the First Schedule by inserting between the items “beer” and “sweets” the item “bread”.
11. Amendment of Part IV of Fourth Schedule.
The Finance Act, 2003 is amended in Part IV of the Fourth Schedule by inserting immediately after product 170 the following—
|
“Product |
H.S. CODE |
|
170 Other |
7210.49.00 |
[REPEALED]
s. 3
PART I
AMENDMENTS TO PARTS I AND II OF THE THIRD SCHEDULE TO THE FINANCE ACT 2003 AND PART I OF THE SECOND SCHEDULE TO THE FINANCE (NO. 2) ACT 2002.
|
Heading |
H. S. Code |
Description |
Unit of Qty |
Import Duty |
COMESA Duty |
Excise Duty |
VAT |
|
04.02 |
Milk and cream, concentrated or containing added sugar or other sweetening matter |
|
|
|
|
|
|
|
0402.29.00 |
Other |
kg |
15% |
6% |
10% |
Ex????? |
|
|
14.02 |
1402.00.00 |
Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material |
kg |
7% |
4% |
|
17% |
|
2101.11.00 |
Extracts, essences and concentrates |
kg |
7% |
4% |
10% |
17% |
|
|
22.07 |
|
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength |
|
|
|
|
|
|
2207.20.00 |
Ethyl alcohol and other spirits, denatured, of any strength |
L |
0% |
0% |
|
17% |
|
|
24.02 |
|
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
|
|
|
|
|
|
2402.10.00 |
Cigars, cheroots and cigarillos, containing tobacco |
kg |
15% |
6% |
150% |
17% |
|
|
|
Cigarettes containing tobacco |
|
|
|
|
|
|
|
2402.20.10 |
Soft cup: Safari, Super match, Crescent and Star (Kali) and their variants |
kg |
15% |
6% |
Shs. 19,000 per 1,000 sticks |
17% |
|
|
2402.20.20 |
Soft cup: Sportsman, Sweet menthol, Boss and their variants |
kg |
15% |
6% |
Shs. 25,000 per 1,000 sticks. |
17% |
|
|
2402.20.30 |
Hinge Lid: B & H, Embassy, Rex, Amber and their variants |
kg |
15% |
6% |
Shs. 48,000 per 1,000 sticks. |
17% |
|
|
2402.20.90 |
Other cigarette brands |
kg |
15% |
6% |
Shs. 48,000 per 1,000 sticks. |
17% |
|
|
2402.90.00 |
Other |
kg |
15% |
6% |
150% |
17% |
|
|
2403.10.00 |
Smoking tobacco, whether or not containing tobacco substitutes in any proportion |
kg |
15% |
6% |
150% |
17% |
|
|
|
Other |
|
|
|
|
|
|
|
2403.91.00 |
“Homogenised” or “reconstituted” tobacco |
kg |
15% |
6% |
150% |
17% |
|
|
2403.99.00 |
Other |
g |
15% |
6% |
150% |
17% |
|
|
25.21 |
2521.00.00 |
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement |
kg |
0% |
0% |
|
17% |
|
|
Waste oil |
|
|
|
|
|
|
|
2710.19.59 |
Other |
1 |
7% |
4% |
|
17% |
|
|
3301.11.00 |
Of bergamot |
kg |
0% |
0% |
|
17% |
|
|
3301.12.00 |
Of orange |
kg |
0% |
0% |
|
17% |
|
|
3301.13.00 |
Of lemon |
kg |
0% |
0% |
|
17% |
|
|
3301.14.00 |
Of lime |
kg |
0% |
o% |
|
17% |
|
|
3301.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
|
|
Essential oils other than those of citrus fruit |
|
|
|
|
|
|
|
3301.21.00 |
Of geranium |
kg |
0% |
0% |
|
17% |
|
|
3301.22.00 |
Of jasmine |
kg |
0% |
0% |
|
17% |
|
|
3301.23.00 |
Of lavender or of lavandin |
kg |
0% |
0% |
|
17% |
|
|
3301.24.00 |
Of peppermint (Mentha piperita) |
kg |
0% |
0% |
|
17% |
|
|
3301.25.00 |
Of other mints |
kg |
0% |
0% |
|
17% |
|
|
3301.26.00 |
Of vetiver |
kg |
0% |
0% |
|
17% |
|
|
3301.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
|
3301.30.00 |
Resinoids |
kg |
0% |
0% |
|
17% |
|
|
3301.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
|
36.01 |
3601.00.00 |
Propellant powders. |
kg |
7% |
4% |
|
17% |
|
36.02 |
3602.00.00 |
Prepared explosives, other than propellant powders |
kg |
7% |
4% |
|
17% |
|
36.03 |
3603.00.00 |
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators |
kg |
1% |
4% |
|
17% |
|
39.09 |
3909.50.00 |
Alkyd resins |
|
7% |
4% |
|
17% |
|
40.11 |
|
New pneumatic tyres, of rubber |
|
|
|
|
|
|
4011.94.00 |
Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm” |
U |
7% |
4% |
|
17% |
|
|
40.15 |
|
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber |
|
|
|
|
|
|
|
Gloves, mittens and mitts |
|
|
|
|
|
|
|
4015.19.00 |
{mprestriction ids=”1,2,3″} Other |
kg |
0% |
0% |
|
17% |
|
|
5501.30.00 |
Acrylic or modaciylic |
kg |
0% |
0% |
|
17% |
|
|
72.02 |
|
Ferro-alloys |
kg |
0% |
0% |
|
17% |
|
7202.30.00 |
Ferro-silico-manganese |
kg |
0% |
0% |
|
17% |
|
|
72.03 |
7203.10.00 |
Ferrous products obtain by direct reduction of iron ore |
kg |
0% |
0% |
|
17% |
|
7203.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
|
87.08 |
8708.21.00 |
Safety seat belts |
No- |
0% |
0% |
|
17% |
s. 3.
PART II
AMENDMENTS TO THE THIRD SCHEDULE TO THE FINANCE ACT 2003.
EXEMPTIONS FROM IMPORT DUTIES AND VALUE ADDED TAX.
CONDITIONAL EXEMPTIONS.
Goods imported or purchased from manufacturers before payment of VAT or purchased before clearance through the Customs by the Government, public bodies, privileged persons and institutions provided such goods are not disposed of within two years of the date of importation or purchase, or in a manner inconsistent with the provisions granting the exemption.
1. The President.
Goods for use by the President.
2. Diplomatic and First Arrival Privileges.
(1) Goods for the official use of a high official of the United Nations or its specialised Agencies or any Commonwealth High Commission, or of any Foreign Embassy, Consulate or Diplomatic Mission.
(2) Goods for the official use of the United Nations or its Specialised Agencies, or a member of the diplomatic staff of any foreign country where specific provision for such exemption is made by the Minister responsible for foreign affairs.
(3) Goods of the United Nations or any of its Specialised agencies for the support of a project in Uganda.
(4) On first arrival in the country of accreditation, household and personal effects including one motor vehicle, of an employee of the United Nations, or of its Specialised Agencies, of any Commonwealth High Commissions, or of any foreign embassy, Consulate or Diplomatic Mission, provided that such employee is not engaged in any other business in Uganda:
Provided further that any motor vehicle acquired free of import duty pursuant to the provisions of paragraphs (1), (2) or (3) of this exemption shall on resale or upon other disposition, whether or not for any material consideration, be liable import duty and VAT notwithstanding that the period of two years allowed in the Schedule has elapsed.
3. Projects undertaken by foreign Governments.
(i) Goods for the official use of the foreign Governments or its designated Agency for the use on a project undertaken by such Government in Uganda under an agreement with the Government where such exemption forms part of the contract.
(ii) Goods for the use of personnel of a foreign Government or its designated Agencies undertaking assignments under a Bilateral Agreement, when specific provision is made in the Agreement.
4. Disabled Persons.
(1) Motor vehicles and equipment specially designed for the use of disabled drivers.
(2) Materials and articles especially designed for the educational, scientific or cultural advancement of the disabled for the use of an organisation approved by the Government for the purpose of this exemption.
5. Deceased person’s effects.
Used personal effects, subject to such limitations as the Commissioner General may impose, which are not for resale and have been the property of a deceased person and have been inherited by or bequeathed to the person to whom they are consigned. The personal effects include one motor vehicle which the deceased owned and used outside Uganda.
6. Passengers Baggage.
Goods imported by passengers arriving from places outside Uganda shall, subject to the limitations and conditions specified in the following paragraphs:
(1) The goods shall be—
(a) the property, and accompany, the passenger, except as provided paragraph (7) of this item;
(b) for the personal or household use of the passenger;
(c) of such kinds and in such quantities as the proper officer may allow; and
(d) shall not be disposed of by the passenger within two years of the date of importation.
(2) The following goods shall not be exempted under this item—
(a) alcoholic beverages of all kinds, perfumes, spirits and tobacco and manufactures thereof, except as provided in paragraphs (6) and (7) of this item;
(b) fabrics in piece;
(c) motor vehicles, except as provided in paragraph (3) of this item;
(d) any trade goods or goods for sale or disposal to other persons.
(3) Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person who the proper officer is satisfied is bona fide changing residence—
(a) wearing apparel;
(b) personal and household effects of any kind which were in his personal or household use in his former place of residence;
(c) one motor vehicle which the passenger has personally owned and used outside Uganda for at least 12 months (excluding the period of the voyage in the case of shipment).
(4) Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person who the roper officer is satisfied is making a temporary visit not exceeding six months—
(a) nonconsumable goods imported for his personal use during his visit which he intends to take out with him when he leaves at the end of his visit;
(b) consumable provisions and nonalcoholic beverages in such quantities and of such kinds as are in the opinion of the proper officer consistent with his visit.
(5) Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person who the proper officer is satisfied is a resident returning from a visit.
(a) wearing apparel;
(b) personal and household effects which have been in his personal use household use;
(c) instruments and tools for his personal use in his profession or trade.
(6) Subject to paragraph (1) of this Item, and subject to subparagraph (b) this paragraph, duty and VAT shall not be levied on the following goods import by, and in the possession of a passenger—
(a)—
(i) spirits (including liquors) or wine, not exceeding in all one litre;
(ii) perfume and toilet water not exceeding in all one half-litre, of which not more than a quarter may be perfume;
(iii) cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grammes in weight;
(b) these import duty free allowances shall be granted only to passengers 18 years and over who are returning by air.
(7) Subject to paragraphs (1) and (2) of this item, the exemptions granted in accordance with paragraphs (3), (4) and (5) of this Item may be allowed in respect of baggage imported within two months of the arrival of the passenger or such further period as the Commissioner General may allow. The duty from allowances granted in accordance with paragraph (6) of this item shall not be allowed in respect of goods specified in the paragraph imported in unaccompanied baggage.
(8) Subject to paragraphs (1) and (2) of this Item, goods up to the value of US$ 500 for each traveller in respect of goods, other than the goods referred to paragraph (7) of this Item, shall be exempted when imported by the traveller in the accompanied baggage or upon his person and declared by him to an office provided that the person has been outside of Uganda for in excess of 24 hours.
7. Inputs for the manufacturer of agricultural equipment.
8. Bags, sacks and packing materials preprinted with company logo and product, exclusively to be used by the milling industry for packing milled products Chapter 10 and 11, and milk packing materials.
9. Samples and miscellaneous articles not imported as merchandise which in the opinion of the Commissioner General have no commercial value.
10. Ambulances, prison vans and hearses.
11. Mosquito nets and materials for manufacture of mosquito nets.
12. Sowing seeds as approved by the Ministry responsible for Agriculture.
13. Aircraft Operations.
Aircraft, aircraft engines, parts and accessories thereof, air navigational instruments; lighting, radio and radar apparatus and equipment of specialised nature for the repair, maintenance and servicing of an aircraft on the ground; sound signs, stairways for boarding aircraft, imported solely for use in connection with aircraft; catering stores, such as luncheon boxes, cardboard trays, paper plates, paper napkins, imported for use by any airline.
14. Tourism Vehicles.
Motor vehicles approved by the Minister on recommendation by the Uganda Tourist Board that they have been specially adapted for use in safari parks but not including saloon cars. However VAT is payable.
15. Covering Sheets for Horticulture.
(a) Specialised UV treated PVC-Boy-Ray sheets for greenhouses cover or shade nets;
(b) Covering sheets for plants of H.S Code 3920.00;
(c) Labels/stickers of H.S Code 4821.90.00
(d) Flower sleeves for bouquets; and
(e) Plastic bags for seedlings,
imported by a person who the Commissioner General is satisfied is engaged in the business of growing and exporting horticultural products.
16. Batteries for use in solar equipment.
Deep cycles batteries and sealed Gel cells for use in solar equipment.
17. Instant or soluble coffee.
Instant (soluble) coffee produced from at least 75% coffee beans originally exported from Uganda to another country for outward processing.
18. Packing materials for instant or soluble coffee.
Packing materials and or materials for the production of packing materials for packing of instant coffee and ground coffee imported by a person who is registered with UCDA for manufacturing instant/soluble or and ground/roasted coffee.
19. Raw materials for pharmaceutical products.
Raw materials imported for use in the manufacture of pharmaceutical products. The remission is granted on condition that the manufacturer is registered with the Pharmacy Board and the Drugs Verification Committee must certify that the item imported are for use in the manufacture of pharmaceutical products for which the manufacturer is registered.
20. Cut-lag – HS Code 2403.10.00 produced from tobacco leaves originally exported from Uganda to another country for outward processing.
21. Materials and equipment specially designed for production and processing honey.
22. Hotels.
Hotel equipment: washing machines, cutlery, plates, cups, glasses, linen, curtains, blankets, televisions, furniture, carpets, cookers, and fridges engraved or printed with the logo of the hotel and imported with the prior approval of the Minister of Finance.
23. International Organisations.
a. United Nations Development Programme.
b. The International Labour Organisation.
c. The Food and Agricultural Organisation of the United Nations.
d. The United Nations Educational Scientific and Cultural Organisation.
e. The International Civil Aviation Organisation.
f. The World Health Organisation.
g. The World Meteorological Organisation.
h. The Universal Postal Union.
i. The International Telecommunications Union.
j. The International Atomic Agency.
k. The Commissioner for Technical Cooperation in Africa South of Sahara.
l. The Scientific Council for Africa.
m. The Desert Locust Control Organisation.
n. East African Development Bank.
o. East African Community and its agencies.
p. Inter-Governmental Authority on Development.
q. African Union.
r. International Committee of the Red Cross.
s. The Common Market for East and Southern Africa.
t. The Nile Basin Initiative.
u. African Development Bank.
ss. 5, 6, 7, 8.
Amendments to the Fourth Schedule of the Finance Act, 2003.
PART I
LOCALLY MANUFACTURED GOODS ON WHICH EXCISE DUTY IS NOT REMITTED.
s. 5.
| 1. | Waters, including mineral waters and aerated waters, containing added sugar or other |
| sweetening matter or flavoured with HS Code 2202 10.00. | |
| 2. | Waters, other with HS Code 2202.90.00. |
| 3. | Beer made from malt with HS Code 2203.00.00. |
| 4. | Products falling under subheadings 22.04 to 22.09. |
| 5. | Cigars, cheroots, cigarillos and cigarettes of tobacco substitutes and other manufactured tobacco 24.02 and 24.03. |
PART II
ITEMS ON WHICH IMPORT DUTY IS REMITTED TO 7% AND EXCISE DUTY TO NIL.
s. 6.
|
Manufacturer |
HS Code |
Description |
|
|
1. |
Manufacturers of mattresses |
5210.49.00 |
Other fabrics |
|
5513.41.00 |
of polyester staple fibres, plain wave |
||
|
5811.00.00 |
Fabric materials |
||
|
2. |
Manufacturers of suitcases, bags, tents |
5208.59.00 |
Other fabrics |
|
5210.29.00 |
Other fabrics |
||
|
5310.10.00 |
Woven fabrics |
||
|
5310.90.00 |
Woven fabrics |
||
|
5210.39.00 |
Woven fabrics of cotton |
||
|
5407.81.00 |
Unbleached or bleached |
||
|
5512.19.00 |
Other |
||
|
5911.20.00 |
Bolting cloth, whether or not made up |
||
|
5911.20.00 |
Woven fabrics |
||
|
3. |
Manufacturers of garments |
5407.81.00 |
Unbleached or bleached |
|
5208.11.00 to 5208.19.00 |
Woven fabrics of cotton |
||
|
5209.11.00 |
Plain weave |
||
|
5209.19.00 |
Other cotton fabrics |
||
|
5210.11.00 |
Plain weave |
||
|
5211.11.00 |
Plain weave |
||
|
5407.41.00 |
Other woven fabrics, unbleached or bleached |
||
|
5407.81.00 |
Other woven fabrics, unbleached or bleached |
||
|
5408.21.00 |
Other woven fabrics, unbleached or bleached |
||
|
5516.11.00 |
Woven fabrics or artificial staple fibres |
||
|
5702.20.00 |
Terry towelling and similar woven terry fabric, of other textile materials |
||
|
5807.90.00 |
Other |
||
|
6507.00.00 |
Headbands, linings, Covers, hat foundations, hat frames, peaks and chins traps, for headgear |
||
|
5208.51.00 |
cotton fabrics printed |
||
|
5208.52.00 |
cotton fabrics printed |
||
|
5516.12.00 |
Dyed |
||
|
5516.13.00 |
Artificial staple fibres |
||
|
5516.14.00 |
Polyester/cotton fabrics |
||
|
5208.11.00 |
Plain weave weighing not more than 100 g/m2 |
||
|
5208.12.00 |
Plain weave weighing more than 100 g/m2 |
||
|
5209.42.00 |
Denim |
||
|
5408.10.00 |
Woven fabric of viscose rayon |
||
|
5408.22.00 |
Woven fabric of viscose rayon dyed |
||
|
5408.24.00 |
Woven fabric of viscose rayon printed |
||
|
5601.21.00 |
Other articles of wadding (cotton) |
||
|
5601.22.00 |
Other articles of wadding (of man made fibres) |
||
|
5408.10.00 |
Woven fabric of viscose rayon |
||
|
5804.21.00 to 5804.30.00 |
Laces and ribbons |
||
|
5807.10.00 |
Labels |
||
|
5808.10.00 |
Braids |
||
|
5808.90.00 |
Braids (other) |
||
|
6002.40.00 |
Containing by weight 5% or more of elastomeric yarn but not containing rubber thread |
||
|
6002.90.00 |
Other |
||
|
6217.10.00 |
Accessories |
||
|
4. |
Manufacturers of cosmetics/perfumery |
1513.19.00 |
Coconut oil |
|
1513.29.00 |
Palm kernel oil |
||
|
2207.20.00 |
Rectified spirit or denatured alcohol |
||
|
2710.11.50 |
White spirit |
||
|
4821.10.00 |
Printed labels in rolls |
||
|
7613.00.00 |
Aluminium containers for compressed or liquefied gas |
||
|
5. |
Manufacturers of biscuits, bread and sweets |
0405.10.00 |
Butter |
|
1513.19.00 |
Desiccated coconut and coconut oil and its fractions |
||
|
1518.00.00 |
Animal or vegetable fat & oil |
||
|
1102.20.00 |
Corn flour |
||
|
0402.10.00 |
Milk powder |
||
|
1901.20.00 |
Biscuit powder |
||
|
3301.29.00 |
Essential oils |
||
|
3923.21.00 |
Bags and packing materials (pre-printed with company logo and product) |
||
|
3923.29.00 |
Bags and packing materials (pre-printed with company logo and product) |
||
|
6. |
Manufacturers of alcoholic soda |
2207.10.00 |
Undenatured ethylalcohol |
|
7. |
Manufacturers of Juices |
2008.30.00 |
Orange Cells |
|
2009.19.00 |
Other Concentrates |
||
|
2009.70.00 |
Apple Concentrates |
||
|
8. |
Manufacturers of toilet soap |
3401.20.00 |
Sodium palmitate, laurate and stearate |
|
9. |
Manufacturers of distilled spirit |
The excise payable by manufacturers of distilled spirit in Uganda in respect of locally distilled spirits is remitted in part from 70 percent points to 60 percent points. |
PART III
ITEMS FOR MANUFACTURE AND PACKAGING OF PHARMACEUTICAL PRODUCTS AND DISPOSABLE SYRINGES ON WHICH TAX IS REMITTED.
s. 7.
|
Manufacturers of pharmaceutical products and disposable syringes |
3920.49.00 |
PVC films |
|
|
3923 50.00 |
Empty gelatin caps |
||
|
3920.51.00 |
Glasyn poly printed |
||
|
3920.59.00 |
Printed plastic laminated paper |
||
|
3923.21.00 |
Tablet dispensing envelopes – printed |
||
|
3923.30.00 |
Plastic bottles & containers |
||
|
4819.10.00 |
Boxes, cases of corrugated paper or paperboard |
||
|
4819.20.00 |
Inner cartons |
||
|
4821.10.00 |
Labels of all kinds |
||
|
7010.10.00 |
Pharmaceutical glass bottles |
||
|
7010.90.00 |
Other glass bottles |
||
|
7310.29.00 |
Other metallic containers |
||
|
7607.19.00 |
Aluminium foil printed |
||
|
7612.90.00 |
Aluminium tubes |
||
|
8309.90.00 |
Other |
PART IV
SPECIFIED PRODUCTS ON WHICH TAX IS REMITTED.
s. 8.
|
Item A – General raw materials |
||
|
PRODUCT |
HS CODE |
|
|
1 |
Crude Degummed Soyabean oil |
1507.10.00 |
|
2 |
Palm olein |
1511.90.10 |
|
3 |
Palm stearin |
1511.90.20 |
|
4 |
Palm stearin RBD |
1511.90.40 |
|
5 |
Crude Sunflower oil |
1512.11.00 |
|
6 |
Other sunflower seed or safflower oil |
1512.19.00 |
|
7 |
Crude coconut oil |
1513.11.00 |
|
8 |
Crude palm oil |
1513.21.00 |
|
9 |
Other fractions of maize (corn) oil |
1515.90.00 |
|
10 |
Palm oil Soap Blend |
1518.00.00 |
|
11 |
Glycerol, crude; glycerol waters and glycerol lyes |
1520.00.00 |
|
12 |
Beeswax and other insects wax |
1521.90.00 |
|
13 |
Lactose |
1702.11.00 |
|
14 |
Lactose Syrup and dextrose monohydrate |
1702.19.00 |
|
15 |
Glucose Syrup |
1702.30.00 |
|
16 |
Liquid Caramel |
1702.90.00 |
|
17 |
Cocoa butter fat and oil |
1804.00.00 |
|
18 |
Extracts, essences, and concentrates |
2101.11.00 |
|
19 |
Active Yeast |
2102.10.00 |
|
20 |
Other– bread improver |
2106.90.00 |
|
21 |
Iodised salt |
2501.00.00 |
|
22 |
Graphite Powder |
2504.10.00 |
|
23 |
Yellow Kaolin/White Kaolin |
2507.00.00 |
|
24 |
Hydraulic Lime |
2522.30.00 |
|
25 |
Cement clinkers |
2523.10.00 |
|
26 |
Zinc ores and concentrates |
2608.00.00 |
|
27 |
Batching oil |
2710.19.54 |
|
28 |
Transformer oil |
2710.19.55 |
|
29 |
Base Oil |
2710.19.59 |
|
30 |
Petroleum Jelly |
2712.10.00 |
|
31 |
Other paraffin wax |
2712.90.00 |
|
32 |
Other residues of petroleum oils |
2713.90.00 |
|
33 |
Lithophone |
3206.42.00 |
|
34 |
Dispersion agent |
3811.90.00 |
|
35 |
Other reaction initiators, accelerators and catalytic preparations nes |
3815.90.00 |
|
36 |
Palm fatty acid distillate |
3823.13.00 |
|
37 |
Prima melt |
3824.79.00 |
|
38 |
PVA in primary form in aqueous dispersion |
3905.12.00 |
|
39 |
Other polymers of vinyl acetate |
3905.19.00 |
|
40 |
Vinyl acetate copolymers in aqueous dispersion |
3905.21.00 |
|
41 |
Poly (vinyl alcohol) |
3905.30.00 |
|
42 |
Co-polymers |
3905.91.00 |
|
43 |
Film of polymers of propylene |
3920.20 00 |
|
44 |
Other plates, sheets, etc of acrylic polymers |
3920.59.00 |
|
45 |
Polyethylene printed films |
3920.59.00 |
|
46 |
Of other plastics |
3921.19.00 |
|
47 |
Tarpaulin (canvas) and accessories for tents and bags |
3926.90.00 |
|
48 |
Natural rubber |
4001.29.00 |
|
49 |
Chlorinated rubber |
4002.39.00 |
|
50 |
Amorphous Silica |
4005.10.00 |
|
51 |
Rubber, strips for retreading rubber tyres |
4006.10.00 |
|
52 |
Other plates, sheets, etc of vulcanised rubber |
4008.19.00 |
|
53 |
Plates, sheets, shapes of non-cellular rubber |
4008.21.00 |
|
54 |
Stereo rubber |
4008.29.00 |
|
55 |
Chrome leather, scraps, splits and off cuts and leather washers |
4115.20.00 |
|
56 |
Coniferous |
4404.10.00 |
|
57 |
Particles and similar boards or other ligneous materials |
4410.29.00 |
|
58 |
Medium density laminated sheets |
4411.91.00 |
|
59 |
Densified wood in blocks, strips or profile shapes |
4413.00.00 |
|
60 |
Weighing less than 40 g/m2″> |
4802.54.00 |
|
61 |
Weighing 40 g/m2″> or more but no more than 150 g/m2″> in rolls |
4802.55.00 |
|
62 |
Other paper, weighing 40g/m2″> or more but not more than 150 g/m2″> |
4802.57.00 |
|
63 |
Weighing more than 150 g/m2″> |
4802.58 00 |
|
64 |
In rolls |
4803.00.00 |
|
65 |
Paper and paperboard |
4807.00.00 |
|
66 |
Corrugated paper and paper board |
4808.10.00 |
|
67 |
Other kraft paper, creped or crinkled |
4808.30.00 |
|
68 |
Straw boards |
4808.90.00 |
|
69 |
Self copying paper |
4809.20.00 |
|
70 |
Coated paper in reels |
4810.10.00 |
|
71 |
Coated Paper in reels |
4810.13.00 |
|
72 |
Metallic Paper (Other) |
4810.19.00 |
|
73 |
Self Adhesive paper |
4811.41.00 |
|
74 |
Gummed or adhesive paper and paperboard (Tetrapack) |
4811.49.00 |
|
75 |
Wax paper |
4811.60.00 |
|
76 |
In rolls of width not exceeding 5cm |
4813.20.00 |
|
77 |
Skillets and Rex hinge lids packets |
4819.20.00 |
|
78 |
Straw wrapping paper |
4823.90.00 |
|
79 |
Lint – natural or synthetic fibre |
5201.00.00 |
|
80 |
Yarn – natural, blended or synthetic fibre |
5201.99.00 |
|
81 |
Plain weave weighing not more than 100 g/m2″> |
5208.11.00 |
|
82 |
Plain weave, weighing more than 100 g/m2″> |
5208.12.00 |
|
83 |
Waist bands |
5208.59.00 |
|
84 |
Yarn |
5402.10.00 |
|
85 |
Yarn of polyester |
5402.33.00 |
|
86 |
Polypropylene multifilament yarn |
5402.69.00 |
|
87 |
Monofilament |
5404.10.00 |
|
88 |
Synthetic tow of filament |
5501.10.00 |
|
89 |
Synthetic filament of polyesters |
5501.20.00 |
|
90 |
Synthetic filament of (other) |
5501.90.00 |
|
91 |
Artificial filament tow |
5502.00.00 |
|
92 |
Acetate tow |
5502.00.00 |
|
93 |
Of polyester |
5503.20.00 |
|
94 |
Artificial fibres of viscose rayon |
5504.10.00 |
|
95 |
Of synthetic fibres |
5505.10.00 |
|
96 |
Of artificial fibres |
5505.20.00 |
|
97 |
Acrylic or modacrylic |
5506.30.00 |
|
98 |
Polyester spun sewing thread |
5508.20.00 |
|
99 |
Single yarn |
5509.11.00 |
|
100 |
Blanket Shoddy yarn |
5509.32.00 |
|
101 |
Other yarn of polyester staple fibres |
5509.42.00 |
|
102 |
Yarn of polyester staple fibres (other) |
5509.59.00 |
|
103 |
Other yarn, of acrylic or modacrylic staple fibres (other) |
5509.69.00 |
|
104 |
Of polyester staple fibres, plain weave |
5513.11.00 |
|
105 |
Non woven……..weighing >25gm/m2″> but < |
5603.12.00 |
|
106 |
Twine of jute |
5607.10.00 |
|
107 |
Twine |
5607.29.00 |
|
108 |
Polypropylene strings and twines |
5607.41.00 |
|
109 |
Nylon Twine |
5607.50.00 |
|
110 |
Other made up nets |
5608.19.00 |
|
111 |
Net fabrics |
5804.10.00 |
|
112 |
Binding cloth |
5901.10.00 |
|
113 |
Textile fabric coated, impregnated or covered with PVC |
5903.10.00 |
|
114 |
Textile fabric coated, impregnated or covered with polyurethane |
5903.20.00 |
|
115 |
Textile fabrics impregnated with other plastics |
5903.90.00 |
|
116 |
Woven fabric for bags and tents |
5903.90.00 |
|
117 |
Tarpaulin canvas |
5907.00.00 |
|
118 |
Toe puffs material |
5911.10.00 |
|
119 |
Counter Material |
5911.90.00 |
|
120 |
Of manmade fibres |
6001.22.00 |
|
121 |
Footwear components |
6406.10.00 |
|
122 |
Soles |
6406.20.00 |
|
123 |
Other soles and heels …. of wood |
6406.91.00 |
|
124 |
Parts of footwear of other materials |
6406.99.00 |
|
125 |
Brake linings and pads |
6813.10.00 |
|
126 |
Moulded brake linings/billets, brake lining rolls, flat asbestos sheets, woven brake lining rolls, brake shoe plates |
6813.90.00 |
|
127 |
Glass balls |
7002.10.00 |
|
128 |
Glass |
7004.20.00 |
|
129 |
Other glass |
7004.90 00 |
|
130 |
Non alloy pig iron containing by weight 0.5% or less phosphorus |
7201.10.00 |
|
131 |
Waste scrap of cast iron |
7204.10.00 |
|
132 |
Remelting scrap ingots |
7204.50.00 |
|
133 |
Billets |
7207.11.00 |
|
134 |
Flat-rolled (hot-rolled) steel products in coil |
7208.39.00 |
|
135 |
Flat rolled iron (thickness exceeding 4.75mm) |
7208.52.00 |
|
136 |
Flat rolled iron (thickness exceeding 3mm) |
7208.53.00 |
|
137 |
Flat rolled iron (thickness less than 3mm) |
7208.54.00 |
|
138 |
Flat-rolled (cold rolled) steel products in coils |
7209.17.00 |
|
139 |
Cold rolled steel coils |
7209.18.00 |
|
140 |
Flat rolled non alloy steel of thickness 3mm or more |
7209,25.00 |
|
141 |
Flat rolled non alloy steel of thickness exceeding 1 mm but less than 3mm |
7209.26.00 |
|
142 |
Other |
7210.49.00 |
|
143 |
Aluminium zinc alloys |
7210.61.00 |
|
144 |
Painted or Vanished or coated with plastics |
7210.70.00 |
|
145 |
Of a circular cross section less than 14mm in diameter |
7213.91.00 |
|
146 |
Of a circular cross section less than 14mm in diameter |
7213.91.00 |
|
147 |
Wire Rod |
7213.91.00 |
|
148 |
Hot rolled wire rods |
7213.99.00 |
|
149 |
Plated or coated with zinc |
7217.20.00 |
|
150 |
Other stainless steel |
7218.99.00 |
|
151 |
Steel sheet piling |
7301.10.00 |
|
152 |
Stranded wire |
7312.10.00 |
|
153 |
Bale strapping metal and stitching wire |
7312.90.00 |
|
154 |
Copper rods of refined copper |
7407.10.00 |
|
155 |
Copper wire and plates of refined copper (other) |
7408.19.00 |
|
156 |
Galvanised steel wire of copper alloys (other) |
7408.29.00 |
|
157 |
Aluminium rod of aluminium not alloyed |
7604.10.00 |
|
158 |
Aluminium alloy rod of aluminium alloys (other) |
7606.29.00 |
|
159 |
Aluminium alloy wire of aluminium alloys (other) |
7605.29.00 |
|
160 |
Tin |
8001.10.00 |
|
161 |
Eyelets |
8308.10.00 |
|
162 |
Rivets |
8308.20.00 |
|
163 |
Buckles |
8310.00.00 |
|
164 |
Empty plastic battery containers |
8507.90.00 |
|
165 |
Other magnetic tapes of width not exceeding 4mm |
8524.51.00 |
|
166 |
Pen nibs and nib points |
9608.91.00 |
|
Item B – Raw materials for manufacturers of alkyd resins |
|
|
|
PRODUCT |
HS CODE |
|
|
167 |
Soya oil |
1507.90.20 |
|
168 |
Soya oil |
1512.19.00 |
|
169 |
White spirit |
2710.11.50 |
|
170 |
Kerosene |
2710.19.22 |
|
171 |
Tall oil fatty acid |
3803.00.00 |
|
History |
|
|
Legislation |
Number |
| Act | 2/2005 |
| Act | 12/2005 |
| Act | 32/2006 |
Cross References
Customs Management Act, 1970.
Customs Tariff Act, Cap. 337.
East African Excise Management Act, 1970.
Excise Tariff Act, Cap. 338.
Finance (No. 2) Act, 2002.
Finance Act 2003, Act No. 21 of 2003.
National Drug Policy and Authority Act, Cap. 206.
Pharmacy and Drugs Act, Cap. 280.
{/mprestriction}