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Customs (Dumping and Subsidies Rates) Act

Ordinance 30 of 1959 Current version · as at 31 December 2000

An Act to authorise the President to prescribe the rates of duties of customs imposed where goods have been dumped or subsidised and for matters relating thereto and connected therewith.

Enacted1959
Commenced1 October 1959
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 authorise the President to prescribe the rates of duties of customs imposed where goods have been dumped or subsidised and for matters relating thereto and connected therewith.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Full text of the Act

0 parts · 6 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 (Dumping and Subsidies Rates) Act

Commenced on 1 October 1959

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

An Act to authorise the President to prescribe the rates of duties of customs imposed where goods have been dumped or subsidised and for matters relating thereto and connected therewith.

1. Construction

This Act shall be read as one with the Customs (Dumping and Subsidies) 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
Mandatory duty

This section imposes mandatory requirements concerning “Construction”.

“This Act shall be read as one with the Customs (Dumping and Subsidies) Act”
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 be read as one with the Customs (Dumping and Subsidies) Act
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

2. Rates of duty

(1)

Subject to this Act and the Customs (Dumping and Subsidies) Act, where an order has been made under section 4 of the latter Act imposing a duty of customs on the import into Uganda of goods of a description specified in the order, the President may, by statutory order made under this section, prescribe the rate or rates at which the duty shall be charged.

(2)

An order made under this section may prescribe a rate or rates of duty by reference to value or to weight or other measure of quantity.

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 “Rates of duty”.

“(1) Subject to this Act and the Customs (Dumping and Subsidies) Act, where an order has been made under section 4 of the latter Act imposing a duty of customs on the import into Uganda of goods of a description specified in the order, the President may, by statutory order made under this section, prescribe the rate or rates at which the duty shall be charged.”
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.

2
  1. (1) Subject to this Act and the Customs (Dumping and Subsidies) Act, where an order has been made under section 4 of the latter Act imposing a duty of customs on the import into Uganda of goods of a description specified in the order, the President may, by statutory order made under this section, prescribe the rate or rates at which the duty shall be charged.
  2. (2) An order made under this section may prescribe a rate or rates of duty by reference to value or to weight or other measure of quantity.
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 4 · Duty in addition to other rates of duty
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. Circumstances in which duty may be imposed

Where the President makes an order under section 2 , prescribing a rate or rates at which duties of customs shall be charged, he or she may, by the same or any subsequent statutory order prescribe the circumstances in which the duty is chargeable or is not chargeable and may make such provisions with regard to the duty as may appear to him or her to be required for the purposes of this Act, and, in particular, may (a) make provision directing that the duty shall be charged or shall not be charged for any period or periods, whether continuous or not, or without limitation of period or at different rates for different periods or parts of periods; and

(b)

may make provision, in connection with the commencement, variation or termination of the imposition of a duty, authorising repayments in respect of duty where it is shown that the conditions prescribed in the order are fulfilled.

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 “Circumstances in which duty may be imposed”.

“Where the President makes an order under section 2, prescribing a rate or rates at which duties of customs shall be charged, he or she may, by the same or any subsequent statutory order prescribe the circumstances in which the duty is chargeable or is not chargeable and may make such provisions with regard to the duty as may appear to him or her to be required for the purposes of this Act, and, in particular, may (a) make provision directing that the duty shall be charged or shall not be charged for any period or…”
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.

1
  1. (b) may make provision, in connection with the commencement, variation or termination of the imposition of a duty, authorising repayments in respect of duty where it is shown that the conditions prescribed in the order are fulfilled.
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 2 · Rates of duty
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. Duty in addition to other rates of duty

The rates of duty prescribed by an order made under this Act shall be chargeable in addition to the rates prescribed for any other duty of customs for the time being chargeable

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 “Duty in addition to other rates of duty”.

“The rates of duty prescribed by an order made under this Act shall be chargeable in addition to the rates prescribed for any other duty of customs for the time being chargeable”
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. The rates of duty prescribed by an order made under this Act shall be chargeable in addition to the rates prescribed for any other duty of customs for the time being chargeable
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

5. Power to remit

(1)

The Minister may, by statutory order, remit in whole or in part any duty payable by any person on any goods imported which are chargeable to duty by reason of an order made under this Act if he or she is satisfied that to do so is in the public interest.

(2)

Any such remission may apply either to specific instances or generally in respect of goods imported by specific persons or persons of a specified class.

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 “Power to remit”.

“(1) The Minister may, by statutory order, remit in whole or in part any duty payable by any person on any goods imported which are chargeable to duty by reason of an order made under this Act if he or she is satisfied that to do so is in the public interest.”
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.

2
  1. (1) The Minister may, by statutory order, remit in whole or in part any duty payable by any person on any goods imported which are chargeable to duty by reason of an order made under this Act if he or she is satisfied that to do so is in the public interest.
  2. (2) Any such remission may apply either to specific instances or generally in respect of goods imported by specific persons or persons of a specified class.
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

6. Orders to be laid before Parliament

Every order made under this Act shall come into operation on a day to be specified in the order, shall be laid before Parliament not later than at its next meeting after the order is made, and, if not approved by Parliament before the termination of the meeting, shall cease to have effect from the date of that termination, but without prejudice to anything done or suffered under it while the order was in operation

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 “Orders to be laid before Parliament”.

“Every order made under this Act shall come into operation on a day to be specified in the order, shall be laid before Parliament not later than at its next meeting after the order is made, and, if not approved by Parliament before the termination of the meeting, shall cease to have effect from the date of that termination, but without prejudice to anything done or suffered under it while the order was in operation”
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. Every order made under this Act shall come into operation on a day to be specified in the order, shall be laid before Parliament not later than at its next meeting after the order is made, and, if not approved by Parliament before the termination of the meeting, shall cease to have effect from the date of that termination, but without prejudice to anything done or suffered under it while the order was in operation
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.