{"id":356,"date":"1989-09-01T12:09:00","date_gmt":"2026-02-23T06:00:59","guid":{"rendered":"https:\/\/legal.indiafin.com\/?p=356"},"modified":"2026-02-23T06:03:54","modified_gmt":"2026-02-23T06:03:54","slug":"finance-act-1989","status":"publish","type":"post","link":"https:\/\/legal.indiafin.com\/index.php\/1989\/09\/01\/finance-act-1989\/","title":{"rendered":"FINANCE ACT, 1989."},"content":{"rendered":"<p class=\"title\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\">\n<p>FINANCE ACT, 1989.<\/p>\n<p class=\"ListingCentered\"><b>ARRANGEMENT OF SECTIONS.<\/b><\/p>\n<p>\u00a0\u00a0\u00a0Section<\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch177s1\">1.\u00a0\u00a0\u00a0Commission on imports. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch177s2\">2.\u00a0\u00a0\u00a0Temporary licence for foreign registered vehicles. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch177s3\">3.\u00a0\u00a0\u00a0Fees payable under the Traffic and Road Safety Act. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0<\/p>\n<p class=\"ListingRI\"><i>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"#Ch177-Sch1\">First Schedule\u00a0\u00a0\u00a0<\/a><\/i>Licences for foreign registered vehicles.<\/p>\n<p class=\"ListingRI\"><i>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Second Schedule\u00a0\u00a0\u00a0<\/i>Fees payable under the Traffic and Road Safety Act in respect of licences and other services.<\/p>\n<p class=\"ListingRI\">\u00a0<\/p>\n<p class=\"CenteredBold\">CHAPTER 177<br \/>FINANCE ACT, 1989.<\/p>\n<p align=\"right\"><i>Commencement<\/i>: 1 September, 1989.<\/p>\n<p>\u00a0\u00a0\u00a0<b>An Act to provide for the alteration of certain taxes and duties and to amend certain enactments relating thereto and for other matters connected therewith.<\/b><\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch177s1\"><\/a>1.\u00a0\u00a0\u00a0Commission on imports.<\/p>\n<p>\u00a0\u00a0\u00a0There shall be charged a commission on import at the rate of two percent on each import licence issued to an importer, and the commission shall be payable at the office of the Uganda Revenue Authority.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch177s2\"><\/a>2.\u00a0\u00a0\u00a0Temporary licence for foreign registered vehicles.<\/p>\n<p>\u00a0\u00a0\u00a0(1) There shall be a licence issued to a foreign registere<\/p>\n<p>{mprestriction ids=&#8221;1,2,3&#8243;}<\/p>\n<p>d vehicle which enters Uganda, and the licence shall be valid for 30 days.<\/p>\n<p>\u00a0\u00a0\u00a0(2) No foreign registered vehicle shall be used on any road in Uganda without having a temporary licence referred to in subsection (1), and any person who contravenes this section commits an offence and is liable on conviction to a fine of not less than three times the amount payable for the licence in respect of the vehicle so used.<\/p>\n<p>\u00a0\u00a0\u00a0(3) The fees payable in respect of the licence referred to in subsection (1) shall be as set out in the First Schedule to this Act.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch177s3\"><\/a>3.\u00a0\u00a0\u00a0Fees payable under the Traffic and Road Safety Act.<\/p>\n<p>\u00a0\u00a0\u00a0The fees specified in the Second Schedule to this Act which are payable under the Traffic and Road Safety Act shall be paid in respect of the licences and services correspondingly specified in that Schedule.<\/p>\n<p class=\"L5\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\"><a name=\"Ch177-Sch1\"><\/a><i>First Schedule.<\/i><\/p>\n<p align=\"right\">s. 2.<\/p>\n<p class=\"centerNote\">Licences for foreign registered vehicles.<\/p>\n<table class=\"tableborder\" width=\"100%\" cellspacing=\"3\" cellpadding=\"3\">\n<tbody>\n<tr style=\"font-size: 12px\">\n<td class=\"tableborder\">\u00a0<\/td>\n<td class=\"tableborder\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"centerNote\">Type of vehicle\u00a0<\/p>\n<p class=\"centerNote\">$\u00a0<\/p>\n<p class=\"QT-Table\">1.\u00a0<\/p>\n<p class=\"QT-Table\">Vehicles having gross weight not exceeding 2,000 kilogrammes\u00a0<\/p>\n<p class=\"centerNote\">20\u00a0<\/p>\n<p class=\"QT-Table\">2.\u00a0<\/p>\n<p class=\"QT-Table\">Vehicles having gross weight exceeding 2,000 kilogrammes but not exceeding 6,000 kilogrammes\u00a0<\/p>\n<p class=\"centerNote\">30\u00a0<\/p>\n<p class=\"QT-Table\">3.\u00a0<\/p>\n<p class=\"QT-Table\">Vehicles having gross weight exceeding 6,000 kilogrammes but not exceeding 8,000 kilogrammes\u00a0<\/p>\n<p class=\"centerNote\">40\u00a0<\/p>\n<p class=\"QT-Table\">4.\u00a0<\/p>\n<p class=\"QT-Table\">Vehicles having gross weight exceeding 8,000 kilogrammes but not exceeding 9,000 kilogrammes\u00a0<\/p>\n<p class=\"centerNote\">50\u00a0<\/p>\n<p class=\"QT-Table\">5.\u00a0<\/p>\n<p class=\"QT-Table\">Vehicles having gross weight exceeding 9,000 kilogrammes but not exceeding 10,000 kilogrammes\u00a0<\/p>\n<p class=\"centerNote\">80\u00a0<\/p>\n<p class=\"QT-Table\">6.\u00a0<\/p>\n<p class=\"QT-Table\">Vehicles having gross weight exceeding 10,000 kilogrammes\u00a0<\/p>\n<p class=\"centerNote\">100<\/p>\n<p class=\"Level-Centeredblue\">\u00a0<\/p>\n<table class=\"tableborder\" width=\"100%\" cellspacing=\"3\" cellpadding=\"3\">\n<tbody>\n<tr style=\"font-size: 12px\">\n<td class=\"tableborder\" colspan=\"2\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"centerNote\"><i>History<\/i><\/p>\n<p class=\"centerNote\"><i>Legislation<\/i><\/p>\n<p class=\"centerNote\">Number<\/p>\n<p class=\"centerNote\">ss.<\/p>\n<p>Statute3\/1989\u00a0Statute3\/1991s. 26Statute6\/1991s. 20Statute1\/1992s. 31Statute1\/1993ss. 14, 15Statute9\/1994s. 41Statute17\/1994s. 31Statute9\/1996ss. 17, 18Act3\/1996s. 8Act2\/1998s. 14Act1\/1999s. 23Act1\/2001s. 28Act32\/2006Third sch<\/p>\n<p class=\"CenteredBold\">Cross Reference<\/p>\n<p>Traffic and Road Safety Act, Cap. 361.<\/p>\n<p>{\/mprestriction}<\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 FINANCE ACT, 1989. ARRANGEMENT OF SECTIONS. \u00a0\u00a0\u00a0Section \u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Commission on imports. \u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Temporary licence for foreign registered vehicles. \u00a0\u00a0\u00a03.\u00a0\u00a0\u00a0Fees payable under [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[2655],"tags":[],"class_list":["post-356","post","type-post","status-publish","format-standard","hentry","category-principal-legislation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FINANCE ACT, 1989. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legal.indiafin.com\/index.php\/1989\/09\/01\/finance-act-1989\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FINANCE ACT, 1989. -\" \/>\n<meta property=\"og:description\" content=\"\u00a0 FINANCE ACT, 1989. 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