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FINANCE ACT, 2009.<\/a>\n<\/p>\n
ARRANGEMENT OF SECTIONS.<\/b>\n<\/p>\n
<\/b> Section\n<\/p>\n
<\/b> 1.<\/b> Commencement.\n<\/p>\n <\/b> 2.<\/b> Prohibition of importation of used refrigerators, freezers, computers and television sets.\n<\/p>\n <\/b> 3.<\/b> Prohibition of importation, local manufacture, sale or use of plastic bags.\n<\/p>\n <\/b> 4.<\/b> Prohibition of export of scrap.\n<\/p>\n <\/b> 5.<\/b> Amendment of Finance Act, 2006.\n<\/p>\n FINANCE ACT, 2009.\n<\/p>\n \n Commencement:<\/i> 1 July, 2009.\n<\/p>\n <\/b> An Act to prohibit the importation of used refrigerators, freezers, computers and television sets; to prohibit the importation, local manufacture, sale or use of polyethene bags; to amend the Finance Act, 2006 to replace the First and Second Schedules and for related matters.<\/b><\/p>\n \n <\/a>1.<\/b> Commencement.\n<\/p>\n <\/b> This Act shall be deemed to have come into force on 1st”> July, 2009.<\/p>\n \n <\/a>2.<\/b> Prohibition of importation of used refrigerators, freezers, computers and television sets.\n<\/p>\n <\/b> (1) The importation of used refrigerators, freezers, computers and television sets is prohibited with effect from the 31st”> day of March, 2010.\n<\/p>\n <\/b> (1a) A person who imports a used refrigerator, freezer, computer or a television set in contravention of subsection (1) commits an offence and is liable on conviction to a fine not exceeding 700 currency points or imprisonment not exceeding eight years or both.\n<\/p>\n <\/b> (2) The Minister responsible for finance in consultation with the Minister responsible for the environment shall have power to make regulations for the purpose of giving full effect to this section.<\/p>\n \n <\/a>3.<\/b> Prohibition of importation, local manufacture, sale or use of plastic bags.\n<\/p>\n <\/b> (1) The importation, local manufacture, sale or use of sacks and bags of polymers of ethene and polyethene is prohibited with effect from 31st”> March, 2010.\n<\/p>\n <\/b> (1a) A person who imports, manufactures, sells or uses a sack or a bag made of polymers of ethene and polyethene in contravention of subsection (1) commits an offence and is liable on conviction to a fine not exceeding 700 currency points.\n<\/p>\n <\/b> (2) Notwithstanding subsection (1) of this section, the Minister responsible for finance in consultation with the Minister responsible for the environment shall, by regulations which shall be laid before Parliament, establish a list of sacks and bags of polymers of ethylene, polyethylene and other plastics necessary for use in exceptional cases.\n<\/p>\n <\/b> (3) The Minister responsible for finance in consultation with the Minister responsible for the environment shall have power to make regulations for the purpose of giving full effect to this section.\n<\/p>\n <\/b> (3a) Regulations made under subsection (3) may\u2014\n<\/p>\n <\/b> (a<\/i>)<\/b> prescribe fees and forms for the purposes of the regulations;\n<\/p>\n <\/b> (b<\/i>)<\/b> provide for civil penalties to be imposed in respect of any breach of the regulations;\n<\/p>\n <\/b> (c<\/i>)<\/b> in relation to any contravention of the regulations\u2014\n<\/p>\n <\/b> <\/b> (i)<\/b> prescribe a penalty not exceeding a fine of 500 currency points;\n<\/p>\n <\/b> <\/b> (ii)<\/b> prescribe a severer penalty in respect of a second or subsequent conviction for the same offence;\n<\/p>\n <\/b> <\/b> (iii)<\/b> in the case of a continuing offence, provide for the imposition of an additional penalty not exceeding a fine of 150 currency points in respect of each day on which the offence continues.\n<\/p>\n <\/b> (3b) The Uganda Revenue Authority may sue for and recover any civil penalty imposed under regulations made under subsection (3a).\n<\/p>\n <\/b> (4) In this section a reference to polyethene means a synthetic plastic material made up of numerous simple chemicals called ethene used for packaging.<\/p>\n \n
| \n <\/td>\n | \n Item<\/i><\/td>\n | \n Fees 1.<\/td>\n Registration fees on new registration\u2014<\/td>\n<\/tr>\n <\/b> (a<\/i>)<\/b> Sedan cars, saloon cars, estate cars but excluding dual purpose goods passenger vehicles<\/td>\n 1,000,000<\/td>\n<\/tr>\n <\/b> (b<\/i>)<\/b> Passenger vehicles, including light omnibuses having seating accommodation not exceeding 28 passengers<\/td>\n<\/p>\n 1,100,000<\/td>\n<\/tr>\n <\/b> (c<\/i>)<\/b> Estate and station wagon vehicles with 3500 cc, engine capacity and above<\/td>\n 1,500,000<\/td>\n<\/tr>\n <\/b> (d<\/i>)<\/b> Medium omnibuses and heavy omnibuses having seating accommodation for more than 28 passengers<\/td>\n<\/p>\n 1,100,000<\/td>\n<\/tr>\n <\/b> (e<\/i>)<\/b> Ambulances, prisons vans<\/td>\n 300,000<\/td>\n<\/tr>\n <\/b> (f<\/i>)<\/b> Hearses<\/td>\n 800,000<\/td>\n<\/tr>\n <\/td>\n Goods vehicles (including dual purpose vehicles\/passenger vehicles), light goods vehicles<\/b><\/td>\n<\/tr>\n <\/td>\n Type of vehicle\u2014<\/td>\n<\/tr>\n <\/td>\n <\/b> (g<\/i>)<\/b> Agricultural tractors<\/td>\n 250,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (h<\/i>)<\/b> Goods vehicles with les<\/p>\n {mprestriction ids=”1,2,3″}<\/p>\n s than two tonnes loading capacity<\/td>\n 900,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (i<\/i>)<\/b> Goods vehicles with two tonnes or more of loading capacity and less than seven ton L\/C<\/td>\n 1,000,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (j<\/i>)<\/b> Goods vehicles with seven tonnes or more and less than ten tonnes loading capacity<\/td>\n 1,050,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (k<\/i>)<\/b> Goods vehicles with ten tonnes or more of loading capacity<\/td>\n 1,250,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (l<\/i>)<\/b> Prime movers\/Tractor heads<\/td>\n 1,250,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (m<\/i>)<\/b> Engineering plant and other related vehicles<\/td>\n 1,500,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (n<\/i>)<\/b> Agricultural trailers<\/td>\n 300,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (o<\/i>)<\/b> Trailers and semi trailer with gross weight less than seven tonnes<\/td>\n 700,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (p<\/i>)<\/b> Trailers and semi trailer with gross weight of seven tonnes or more<\/td>\n 1,000,000<\/td>\n<\/tr>\n 2.<\/td>\n Re-registration fees for motor vehicles<\/td>\n 200,000<\/td>\n<\/tr>\n 3.<\/td>\n Registration fees for motor cycles<\/td>\n 130,000<\/td>\n<\/tr>\n 4.<\/td>\n Re-registration fees for motor cycles<\/td>\n 100,000<\/td>\n<\/tr>\n 5.<\/td>\n Registration fees for personalised number plate vehicles<\/td>\n 6,000,000<\/td>\n<\/tr>\n 6.<\/td>\n Registration fees for personalised number plate for motor cycles<\/td>\n 1,500,000<\/td>\n<\/tr>\n 7.<\/td>\n Alteration of particulars motor vehicles (each item)<\/td>\n 20,000<\/td>\n<\/tr>\n 8.<\/td>\n Certified copies of record<\/td>\n 20,000<\/td>\n<\/tr>\n 9.<\/td>\n Search fees<\/td>\n 20,000<\/td>\n<\/tr>\n 10.<\/td>\n Dealers motor vehicle licence per year<\/td>\n 200,000<\/td>\n<\/tr>\n 11.<\/td>\n Duplicate number plate<\/td>\n 20,000<\/td>\n<\/tr>\n 12.<\/td>\n OTV Licence\u2014<\/td>\n<\/tr>\n <\/td>\n <\/b> (a<\/i>)<\/b> Commercial vehicles not exceeding two tons loading capacity<\/td>\n 70,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (b<\/i>)<\/b> Commercial vehicles exceeding two tons loading capacity<\/td>\n 180,000<\/td>\n<\/tr>\n 13.<\/td>\n Transfer fees\u2014<\/td>\n<\/tr>\n <\/td>\n <\/b> (a<\/i>)<\/b> Motor Cycle<\/td>\n 50,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (b<\/i>)<\/b> Motor cars and other dual purpose vehicles<\/td>\n 60,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (c<\/i>)<\/b> Other motor vehicles, trailers, tractors or engineering<\/td>\n 80,000<\/td>\n<\/tr>\n 14.<\/td>\n Duplicate receipt and other licence certificate<\/td>\n 20,000<\/td>\n<\/tr>\n 15.<\/td>\n Duplicate registration book<\/td>\n 20,000<\/td>\n<\/tr>\n 16.<\/td>\n Duplicate driving permit<\/td>\n 35,000<\/td>\n<\/tr>\n 17.<\/td>\n Vehicle examination fees (Inspection fees)\u2014<\/td>\n<\/tr>\n <\/td>\n <\/b> (a<\/i>)<\/b> Motor Cycles<\/td>\n 7,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (b<\/i>)<\/b> Motor cars and other dual purpose light goods vehicles, vehicles excluding light goods vehicles<\/td>\n 12,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (c<\/i>)<\/b> Other motor vehicles, trailers, tractors or engineering<\/td>\n 10,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (d<\/i>)<\/b> Agricultural tractors<\/td>\n 10,000<\/td>\n<\/tr>\n 18.<\/td>\n Driving permits (Original)\u2014<\/td>\n<\/tr>\n <\/td>\n <\/b> (a<\/i>)<\/b> one year<\/td>\n 50,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (b<\/i>)<\/b> three years<\/td>\n 60,000<\/td>\n<\/tr>\n <\/td>\n Driving permit (renewal)<\/td>\n <\/td>\n<\/tr>\n <\/td>\n <\/b> (a<\/i>)<\/b> one year<\/td>\n 40,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (b<\/i>)<\/b> three years<\/td>\n 50,000<\/td>\n<\/tr>\n 19.<\/td>\n Driving permit exchange\u2014<\/td>\n<\/tr>\n <\/td>\n <\/b> (a<\/i>)<\/b> one year<\/td>\n 50,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (b<\/i>)<\/b> three years<\/td>\n 60,000<\/td>\n<\/tr>\n 20.<\/td>\n Driving permit provisional<\/td>\n 18,000<\/td>\n<\/tr>\n 21.<\/td>\n Accident report<\/td>\n 60,000<\/td>\n<\/tr>\n 22.<\/td>\n Sketch plan<\/td>\n 25,000<\/td>\n<\/tr>\n 23.<\/td>\n Test fees (per class)<\/td>\n 25,000<\/td>\n<\/tr>\n 24.<\/td>\n Endorsement of third party interest<\/td>\n 50,000<\/td>\n<\/tr>\n 25.<\/td>\n Extention (per class)<\/td>\n 35,000<\/td>\n<\/tr>\n 26.<\/td>\n Duplicate order form<\/td>\n 20,000<\/td>\n<\/tr>\n 27.<\/td>\n Form fees (per form)<\/td>\n 6,000<\/td>\n<\/tr>\n 28.<\/td>\n Order form (set)<\/td>\n 5,000<\/td>\n<\/tr>\n 29.<\/td>\n Cancellation fees<\/td>\n 20,000<\/td>\n<\/tr>\n 30.<\/td>\n De-registration for export\u2014<\/td>\n<\/tr>\n <\/td>\n <\/b> (a<\/i>)<\/b> Motor cycles<\/td>\n 180,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (b<\/i>)<\/b> Station wagon<\/td>\n 350,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (c<\/i>)<\/b> Salon vehicles<\/td>\n 300,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (d<\/i>)<\/b> Commercial vehicles<\/td>\n 400,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (e<\/i>)<\/b> Agricultural tractors<\/td>\n 15,000,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (f<\/i>)<\/b> Omnibus<\/td>\n 400,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (h<\/i>)<\/b> Engineering plant and other related vehicles<\/td>\n 12,000,000<\/td>\n<\/tr>\n <\/td>\n <\/b> (i<\/i>)<\/b> Agricultural trailer<\/td>\n 5,000,000″<\/td>\n<\/tr>\n<\/table>\n <\/b> (b<\/i>)<\/b> by substituting for the Second Schedule the following\u2014\n<\/p>\n Second Schedule.\n<\/p>\n s. 3.\n<\/p>\n Environmental levy.\n<\/p>\n (a<\/i>)<\/td>\n Motor vehicles (excluding goods vehicles) which are 8 years old and above<\/td>\n 20% of CIF value<\/td>\n<\/tr>\n (b<\/i>)<\/td>\n Cookers<\/td>\n Shs.50,000\/=<\/td>\n<\/tr>\n (c<\/i>)<\/td>\n Radios<\/td>\n Shs.50,000\/=<\/td>\n<\/tr>\n (d<\/i>)<\/td>\n Other household appliances<\/td>\n Shs.50,000\/=<\/td>\n<\/tr>\n (e<\/i>)<\/td>\n<\/p>\n Used motorcycles, scooters, mopeds, bicycles and used spare parts of motor vehicles or of any of the items mentioned in this paragraph<\/td>\n<\/p>\n 20%<\/td>\n<\/tr>\n (f<\/i>)<\/td>\n Used clothing, used shoes and other used articles<\/td>\n 10% of CIF value.”<\/td>\n<\/tr>\n<\/table>\n History<\/b><\/i><\/td>\n<\/tr>\n Legislation<\/td>\n Number<\/i><\/td>\n<\/tr>\n Cross Reference\n<\/p>\n Finance Act, Act No. 32 of 2006.\n<\/p>\n \n{\/mprestriction}<\/p>\n FINANCE ACT, 2009. ARRANGEMENT OF SECTIONS. Section 1. Commencement. 2. Prohibition of importation of used refrigerators, freezers, computers and television sets. 3. 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