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Excise Duty (Amendment) Act

Current version

An Act to amend the Excise Duty Act, Cap. 336 to provide for the remission of excise duty paid on damaged, expired or obsolete goods; to revise the rate of excise duty on certain excisable goods and services under Schedule 2 to the Act and for related matters.

Enacted—
Commenced—
Last amended—
Point-in-time consolidation. 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 amend the Excise Duty Act, Cap. 336 to provide for the remission of excise duty paid on damaged, expired or obsolete goods; to revise the rate of excise duty on certain excisable goods and services under Schedule 2 to the Act and for related matters.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Full text of the Act

0 parts · 3 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

Excise Duty (Amendment) Act

An Act to amend the Excise Duty Act, Cap. 336 to provide for the remission of excise duty paid on damaged, expired or obsolete goods; to revise the rate of excise duty on certain excisable goods and services under Schedule 2 to the Act and for related matters.

1. Commencement

This Act shall come into force on 1st July, 2025.

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 “Commencement”.

“This Act shall come into force on 1st July, 2025.”
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 come into force on 1st July, 2025.
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. Amendment of Excise Duty Act

The Excise Duty Act, in this Act referred to as the principal Act, is amended by inserting immediately after section 13 , the following—

“13A. Remission of duty paid on damaged, expired or obsolete goods (1) A person liable to pay excise duty may apply to the Commissioner for the remission of any excise duty paid on damaged, expired or obsolete goods.

(2)

The application referred to in subsection (1) shall be accompanied by—

(a)

proof that the duty was paid on damaged, expired or obsolete goods, where applicable;

(b)

goods delivery documentation;

(c)

a report indicating the extent and the cause of the damage issued by a competent authority, in the case of damaged goods; and

(d)

any other document as the Minister may determine by regulations.

(3)

Where the Commissioner is satisfied that excise duty was paid on damaged, expired or obsolete goods, the Commissioner shall—

(a)

apply the excise duty paid in reduction of any other duty due from the person liable to pay excise duty; or

(b)

at the written option of the person liable to pay excise duty, apply the excise duty paid on damaged, expired or obsolete goods in reduction of any outstanding liability of the person liable to pay excise duty with regard to other taxes not in dispute.”

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 “Amendment of Excise Duty Act”.

“The Excise Duty Act, in this Act referred to as the principal Act, is amended by inserting immediately after section 13, the following—”
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.

8
  1. (2) The application referred to in subsection (1) shall be accompanied by—
  2. (a) proof that the duty was paid on damaged, expired or obsolete goods, where applicable;
  3. (b) goods delivery documentation;
  4. (c) a report indicating the extent and the cause of the damage issued by a competent authority, in the case of damaged goods; and
  5. (d) any other document as the Minister may determine by regulations.
  6. (3) Where the Commissioner is satisfied that excise duty was paid on damaged, expired or obsolete goods, the Commissioner shall—
  7. (a) apply the excise duty paid in reduction of any other duty due from the person liable to pay excise duty; or
  8. (b) at the written option of the person liable to pay excise duty, apply the excise duty paid on damaged, expired or obsolete goods in reduction of any outstanding liability of the person liable to pay excise duty with regard to other taxes not in dispute.”
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
Excise Duty 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

3. Amendment of Schedule 2 to principal Act

The principal Act is amended in Schedule 2—

(a)

by substituting for items 1 (a) and (b), the following— “(a) Soft cap (i) locally manufactured Ushs. 65,000 per 1000 sticks (ii) imported Ushs. 150,000 per 1000 sticks (b) Hinge lid (i) locally manufactured Ushs. 90,000 per 1000 sticks (ii) imported Ushs. 200,000 per 1000 sticks”

(b)

in item 2—

(i)

by substituting for paragraph (b), the following— “(b) Beer whose local raw 30% or Ushs. 900 material content, excluding per litre, whichever water, is at least 75% by is higher” weight of its constituent

(ii)

by repealing paragraph (c);

(c)

by substituting for item 5 (b), the following— “(b) Fruit juice and vegetable juice, 10% or Ushs. except juice made from at least 250 per litre, 50% of pulp from fruit and whichever is vegetables locally grown in higher” Partner State

(d)

by substituting for item 11, the following— “11. Plastics Sacks and bags of polymers 2.5% or USD of ethylene and other plastics 70 per tonne, under HS codes 3923.21.00 whichever is and 3923.29.00 except vacuum higher” packaging bags for food, juices, tea and coffee sacks, and bags for direct use in the manufacture of sanitary pads

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
Governing rule

This section states the governing statutory rule for “Amendment of Schedule 2 to principal Act”.

“The principal Act is amended in Schedule 2—”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of Schedule 2 to principal Act”, together with the linked provisions and current consolidation.

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

Operative requirements extracted from the consolidated text.

6
  1. (a) by substituting for items 1 (a) and (b), the following— “(a) Soft cap (i) locally manufactured Ushs. 65,000 per 1000 sticks (ii) imported Ushs. 150,000 per 1000 sticks (b) Hinge lid (i) locally manufactured Ushs. 90,000 per 1000 sticks (ii) imported Ushs. 200,000 per 1000 sticks”
  2. (b) in item 2—
  3. (i) by substituting for paragraph (b), the following— “(b) Beer whose local raw 30% or Ushs. 900 material content, excluding per litre, whichever water, is at least 75% by is higher” weight of its constituent
  4. (ii) by repealing paragraph (c);
  5. (c) by substituting for item 5 (b), the following— “(b) Fruit juice and vegetable juice, 10% or Ushs. except juice made from at least 250 per litre, 50% of pulp from fruit and whichever is vegetables locally grown in higher” Partner State
  6. (d) by substituting for item 11, the following— “11. Plastics Sacks and bags of polymers 2.5% or USD of ethylene and other plastics 70 per tonne, under HS codes 3923.21.00 whichever is and 3923.29.00 except vacuum higher” packaging bags for food, juices, tea and coffee sacks, and bags for direct use in the manufacture of sanitary pads
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 — 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.