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Customs and Excise Act

Decree 13 of 1977 Current version · as at 31 December 2000

An Act to establish a separate Customs and Excise Department for Uganda to replace and supersede the East African Department of Customs and Excise, and for other matters connected therewith or incidental thereto.

Enacted1977
Commenced1 July 1977
Last amended—
Point-in-time consolidation · as at 31 December 2000. This page may not reflect amendments made after that date. Confirm the current position against the latest Uganda Gazette before relying on it.

About this Act

An Act to establish a separate Customs and Excise Department for Uganda to replace and supersede the East African Department of Customs and Excise, and for other matters connected therewith or incidental thereto.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Full text of the Act

0 parts · 4 sections

Enhanced Annotated View adds approved, source-linked propositions, operative requirements, judicial passages, related provisions, amendment notes and authority status. Choose Original PDF to inspect the source consolidation.

Uganda

Customs and Excise Act

Commenced on 1 July 1977

[This is the version of this document at 31 December 2000.]

An Act to establish a separate Customs and Excise Department for Uganda to replace and supersede the East African Department of Customs and Excise, and for other matters connected therewith or incidental thereto.

1. Interpretation

(1)

In this Act, unless the context otherwise requires-

(a)

"Commissioner General" means the Commissioner General of Customs appointed under section 3 of the Customs Management Act and the Commissioner General of Excise appointed under section 3 of the Excise Management Act;

(b)

"customs and excise revenue" means any import duties chargeable under the Customs Tariff Act and excise duties chargeable under the Excise Tariff Act;

(c)

"Customs Management Act" means the East African Customs and Transfer Tax Management Act;

(d)

"department" means the department of customs and excise established under section 2 ;

(e)

"East African department" means the East African Customs and Excise Department;

(f)

"Excise Management Act" means the East African Excise Management Act;

(g)

"Minister" means the Minister responsible for finance.

(2)

For the purposes of this Act and any other written law-

(a)

the reference to "the Community" both in section 114 of the Customs Management Act and in section 56 of the Excise Management Act shall be read as a reference to "the Government"; and

(b)

all references in the Customs Management Act to "the Authority" shall, unless the context otherwise requires, be read as references to "the Minister".

(3)

For the avoidance of doubt, it is declared that the East African Customs and Excise Revenue Allocation Act shall be read subject to section 3 of this Act.

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Definition

This section supplies the definitions or statutory meaning governing “Interpretation”.

“(1) In this Act, unless the context otherwise requires-”
Primary legislation Source quotation matched
Practical effect

Use this definition when interpreting other provisions that employ the language addressed by “Interpretation”.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

12
  1. (1) In this Act, unless the context otherwise requires-
  2. (a) "Commissioner General" means the Commissioner General of Customs appointed under section 3 of the Customs Management Act and the Commissioner General of Excise appointed under section 3 of the Excise Management Act;
  3. (b) "customs and excise revenue" means any import duties chargeable under the Customs Tariff Act and excise duties chargeable under the Excise Tariff Act;
  4. (c) "Customs Management Act" means the East African Customs and Transfer Tax Management Act;
  5. (d) "department" means the department of customs and excise established under section 2;
  6. (e) "East African department" means the East African Customs and Excise Department;
  7. (f) "Excise Management Act" means the East African Excise Management Act;
  8. (g) "Minister" means the Minister responsible for finance.

4 further items remain in the statutory text above.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions
Section 3 · No contributions to be made to the General Fund of the Community Section 2 · Establishment of the department Customs Tariff Act
Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

2. Establishment of the department

(1)

There is established a department of customs and excise which shall be a department of the Government within the Ministry responsible for finance.

(2)

There shall be appointed under this Act a commissioner of customs and excise and such other officers as may be necessary for the administration and efficient working of the department, and the commissioner of customs and excise so appointed shall, subject to the control of the Minister, be responsible for the control and management of the department and for the collection on behalf of the Government of, and for accounting to the Government for, all customs and excise revenue levied or collected in Uganda under the Customs Management Act or the Excise Management Act.

(3)

All references in any written law, whether directly or by implication, to the East African department or to the Commissioner General or to officers of the East African department shall be deemed, unless the context otherwise requires, to be references respectively to the department or to the commissioner of customs and excise or to officers of the department.

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Statutory power

This section confers or regulates the statutory power described as “Establishment of the department”.

“(1) There is established a department of customs and excise which shall be a department of the Government within the Ministry responsible for finance.”
Primary legislation Source quotation matched
Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

3
  1. (1) There is established a department of customs and excise which shall be a department of the Government within the Ministry responsible for finance.
  2. (2) There shall be appointed under this Act a commissioner of customs and excise and such other officers as may be necessary for the administration and efficient working of the department, and the commissioner of customs and excise so appointed shall, subject to the control of the Minister, be responsible for the control and management of the department and for the collection on behalf of the Government of, and for accounting to the Government for, all customs and excise revenue levied or collected in Uganda under the Customs Management Act or the Excise Management Act.
  3. (3) All references in any written law, whether directly or by implication, to the East African department or to the Commissioner General or to officers of the East African department shall be deemed, unless the context otherwise requires, to be references respectively to the department or to the commissioner of customs and excise or to officers of the department.
Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

3. No contributions to be made to the General Fund of the Community

Unless the Minister otherwise directs in writing, no payments or contributions to the General Fund of the Community shall be made out of customs and excise revenue chargeable in Uganda

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Mandatory duty

This section imposes mandatory requirements concerning “No contributions to be made to the General Fund of the Community”.

“Unless the Minister otherwise directs in writing, no payments or contributions to the General Fund of the Community shall be made out of customs and excise revenue chargeable in Uganda”
Primary legislation Source quotation matched
Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

1
  1. Unless the Minister otherwise directs in writing, no payments or contributions to the General Fund of the Community shall be made out of customs and excise revenue chargeable in Uganda
Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

4. Effect of this Act

This Act shall have effect notwithstanding any Act of the Community or any other written law and shall not be construed as being repealed by any Act of the Community enacted hereafter

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Mandatory duty

This section imposes mandatory requirements concerning “Effect of this Act”.

“This Act shall have effect notwithstanding any Act of the Community or any other written law and shall not be construed as being repealed by any Act of the Community enacted hereafter”
Primary legislation Source quotation matched
Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

1
  1. This Act shall have effect notwithstanding any Act of the Community or any other written law and shall not be construed as being repealed by any Act of the Community enacted hereafter
Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

Original Laws of Uganda consolidation (as at 31 December 2000) — public-domain legislation, consolidated by ULII / Laws.Africa (CC BY 4.0). This is a point-in-time text and may not reflect later amendments; confirm against the latest Uganda Gazette before relying on it.