{"id":396,"date":"1962-04-01T12:04:00","date_gmt":"2026-02-23T06:01:01","guid":{"rendered":"https:\/\/legal.indiafin.com\/?p=396"},"modified":"2026-02-23T06:03:56","modified_gmt":"2026-02-23T06:03:56","slug":"hides-and-skins-export-duty-act","status":"publish","type":"post","link":"https:\/\/legal.indiafin.com\/index.php\/1962\/04\/01\/hides-and-skins-export-duty-act\/","title":{"rendered":"HIDES AND SKINS (EXPORT DUTY) ACT."},"content":{"rendered":"<p class=\"title\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\">\n<p>HIDES AND SKINS (EXPORT DUTY) ACT.<\/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=\"#Ch339s1\">1.\u00a0\u00a0\u00a0Interpretation. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch339s2\">2.\u00a0\u00a0\u00a0Duty to be paid. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch339s3\">3.\u00a0\u00a0\u00a0[Repealed]. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch339s4\">4.\u00a0\u00a0\u00a0[Repealed]. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch339s5\">5.\u00a0\u00a0\u00a0Offences and penalties. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch339s6\">6.\u00a0\u00a0\u00a0Variation of Schedules. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch339s7\">7.\u00a0\u00a0\u00a0Rules. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0<\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<i><a href=\"#Ch339-Sch1\">First Schedule\u00a0\u00a0\u00a0<\/a><\/i>Rate of export duty.<\/p>\n<p class=\"ListingRI\"><i>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"#Ch339-Sch2\">Second Schedule\u00a0\u00a0\u00a0<\/a><\/i>Exemptions from export duty.<\/p>\n<p class=\"ListingRI\">\u00a0<\/p>\n<p class=\"CenteredBold\">CHAPTER 339<br \/>HIDES AND SKINS (EXPORT DUTY) ACT.<\/p>\n<p align=\"right\"><i>Commencement<\/i>: 1 April, 1962.<\/p>\n<p>\u00a0\u00a0\u00a0<b>An Act to impose export duty on hides and skins.<\/b><\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch339s1\"><\/a>1.\u00a0\u00a0\u00a0Interpretation.<\/p>\n<p>\u00a0\u00a0\u00a0In this Act, unless the context otherwise requires\u2014<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>a<\/i>)\u00a0\u00a0\u00a0<b>&#8220;game hide&#8221;<\/b> means the hide of any of the animals set out in the Second Schedule to the Game (Preservation and Control) Act (excluding the hides of hippopotami, leopards, and the birds mentioned in the Fifth Schedule to that Act) and the hide of the wild pig and includes leather made from game hides not manufactured into other goods;<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>b<\/i>)\u00a0\u00a0\u00a0<b>&#8220;hide&#8221;<\/b> and <b>&#8220;skin&#8221;<\/b> respectively mean a hide and a skin as defined by section 1 of the Hide and Skin Trade Act, and include leather not manufactured into other goods.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch339s2\"><\/a>2.\u00a0\u00a0\u00a0Duty to be paid.<\/p>\n<p>\u00a0\u00a0\u00a0There shall be paid to the commissioner of customs and excise at the time and place of export the export duty set out in the First Schedule to this Act in respect of every hide, skin or game hide exported from Uganda; except that no export duty shall be payable upon any item set out in the Second Schedule to this Act.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch339s3\"><\/a>3.\u20134.\u00a0\u00a0\u00a0&#8230;<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch339s5\"><\/a><\/p>\n<p>{mprestriction ids=&#8221;1,2,3&#8243;}<\/p>\n<p class=\"Level-Iblue\">5.\u00a0\u00a0\u00a0Offences and penalties.<\/p>\n<p>\u00a0\u00a0\u00a0Any person who\u2014<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>a<\/i>)\u00a0\u00a0\u00a0furnishes a false return under section 4; or<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>b<\/i>)\u00a0\u00a0\u00a0contravenes or fails to comply with any of the provisions of this Act,<\/p>\n<p>commits an offence and is liable on conviction to a fine not exceeding 5,000 shillings or to imprisonment not exceeding six months or to both such fine and imprisonment.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch339s6\"><\/a>6.\u00a0\u00a0\u00a0Variation of Schedules.<\/p>\n<p>\u00a0\u00a0\u00a0(1) The Minister may by statutory order vary the rate of duty specified in the First Schedule to this Act; but any order made under this section shall be laid before Parliament at its first meeting after the publication of that order, and that order shall remain in force until revoked or amended by any resolution of Parliament when it shall cease to have effect or shall have effect in its amended form, as the case may be, but without prejudice to the validity of anything done under that order prior to its revocation or amendment.<\/p>\n<p>\u00a0\u00a0\u00a0(2) The Minister may by statutory order delete from, vary or add to any item specified in the Second Schedule to this Act.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch339s7\"><\/a>7.\u00a0\u00a0\u00a0Rules.<\/p>\n<p>\u00a0\u00a0\u00a0The Minister may make rules generally for better carrying out the purposes of this Act.<\/p>\n<p class=\"L5\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\"><a name=\"Ch339-Sch1\"><\/a><i>First Schedule<\/i>.<\/p>\n<p align=\"right\">s. 2.<\/p>\n<p class=\"centerNote\"><b>Rate of export duty.<\/b><\/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<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"QT-Table\">\u00a0<\/p>\n<p class=\"QT-Table\">\u00a0<\/p>\n<p class=\"QT-Table\">Per 100 kg.\u00a0<\/p>\n<p class=\"QT-Table\">\u00a0<\/p>\n<p class=\"QT-Table\">\u00a0<\/p>\n<p class=\"QT-Table\"><i>shs.\u00a0<\/i><\/p>\n<p class=\"QT-Table\">cts.\u00a0<\/p>\n<p class=\"QT-Table\">1.\u00a0<\/p>\n<p class=\"QT-Table\">Dried hides, including dried game hides\u00a0<\/p>\n<p class=\"QT-Table\">33\u00a0<\/p>\n<p class=\"QT-Table\">20\u00a0<\/p>\n<p class=\"QT-Table\">2.\u00a0<\/p>\n<p class=\"QT-Table\">Wet-salted hides, including game hides\u00a0<\/p>\n<p class=\"QT-Table\">16\u00a0<\/p>\n<p class=\"QT-Table\">60\u00a0<\/p>\n<p class=\"QT-Table\">3.\u00a0<\/p>\n<p class=\"QT-Table\">Goatskins\u00a0<\/p>\n<p class=\"QT-Table\">109\u00a0<\/p>\n<p class=\"QT-Table\">10\u00a0<\/p>\n<p class=\"QT-Table\">4.\u00a0<\/p>\n<p class=\"QT-Table\">Sheepskins\u00a0<\/p>\n<p class=\"QT-Table\">82\u00a0<\/p>\n<p class=\"QT-Table\">80<\/p>\n<p class=\"L5\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\"><a name=\"Ch339-Sch2\"><\/a><i>Second Schedule<\/i>.<\/p>\n<p align=\"right\">s. 2.<\/p>\n<p class=\"centerNote\"><b>Exemptions from export duty.<\/b><\/p>\n<p>1.\u00a0\u00a0\u00a0Pickled, partly or wholly tanned hides and skins.<\/p>\n<p>2.\u00a0\u00a0\u00a0Cattle masks, pizzles and sinews.<\/p>\n<p>3.\u00a0\u00a0\u00a0Glue-stock, that is to say, hides or skins which fall within any of the following categories\u2014<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>a<\/i>)\u00a0\u00a0\u00a0dry cattle hides (whether suspension or ground dried or dry salted), weighing more than four pounds when air dry, which have been cut into pieces not greater in size than one-quarter of the whole;<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>b<\/i>)\u00a0\u00a0\u00a0air-dried sheepskins, goatskins and calfskins (whether suspension or ground dried or dry salted), weighing less than four pounds when air dry, which have been cut transversely from flank edge to flank edge into pieces not greater in size than one-half of the whole;<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>c<\/i>)\u00a0\u00a0\u00a0wet salted cattle hides which have been cut into pieces not greater in size than one-quarter of the whole,<\/p>\n<p>and which carry a certificate by the exporter that they are glue-stock within the meaning of this item.<\/p>\n<p>4.\u00a0\u00a0\u00a0Any game hide obtained by any person under a licence issued to him or her under the Game (Preservation and Control) Act, where that person satisfies the chief game warden that the game hide is not intended to be sold and obtains from the chief game warden a certificate to that effect.<\/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=\"CenteredBold\"><i>History<\/i>\u00a0<\/p>\n<p class=\"Centered\"><i>Legislation<b>\u00a0<\/b><\/i><\/p>\n<p class=\"Centered\">Number\u00a0<\/p>\n<p class=\"Centered\">ss.<b>\u00a0<\/b>Cap.<b>\u00a0<\/b>183\u00a0S.I.196\/1965\u00a0S.I.11\/1966\u00a0S.I.92\/1966\u00a0S.I.118\/1966\u00a0S.I.83\/1968\u00a0S.I.170\/1968\u00a0S.I.85\/1969\u00a0S.I.110\/1969\u00a0S.I.243\/1969\u00a0S.I.39\/1970\u00a0S.I.116\/1970\u00a0S.I.117\/1971\u00a0S.I.107\/1972\u00a0S.I.112\/1973\u00a0S.I.18\/1975\u00a0S.I.74\/1975\u00a0S.I.97\/1976\u00a0Act6\/2015schedule<\/p>\n<p class=\"CenteredBold\">Cross References<\/p>\n<p>Game (Preservation and Control) Act, Cap. 198.<\/p>\n<p>Hide and Skin Trade Act, Cap. 89.<\/p>\n<p>{\/mprestriction}<\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 HIDES AND SKINS (EXPORT DUTY) ACT. ARRANGEMENT OF SECTIONS \u00a0\u00a0\u00a0Section \u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Interpretation. \u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Duty to be paid. \u00a0\u00a0\u00a03.\u00a0\u00a0\u00a0[Repealed]. \u00a0\u00a0\u00a04.\u00a0\u00a0\u00a0[Repealed]. \u00a0\u00a0\u00a05.\u00a0\u00a0\u00a0Offences and [&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-396","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>HIDES AND SKINS (EXPORT DUTY) ACT. -<\/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\/1962\/04\/01\/hides-and-skins-export-duty-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"HIDES AND SKINS (EXPORT DUTY) ACT. -\" \/>\n<meta property=\"og:description\" content=\"\u00a0 HIDES AND SKINS (EXPORT DUTY) ACT. 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ARRANGEMENT OF SECTIONS \u00a0\u00a0\u00a0Section \u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Interpretation. \u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Duty to be paid. \u00a0\u00a0\u00a03.\u00a0\u00a0\u00a0[Repealed]. \u00a0\u00a0\u00a04.\u00a0\u00a0\u00a0[Repealed]. \u00a0\u00a0\u00a05.\u00a0\u00a0\u00a0Offences and [&hellip;]","og_url":"https:\/\/legal.indiafin.com\/index.php\/1962\/04\/01\/hides-and-skins-export-duty-act\/","article_published_time":"2026-02-23T06:01:01+00:00","article_modified_time":"2026-02-23T06:03:56+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"3 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