2. Drawback of duty on sugar
The text of this section isn't in the consolidation we hold — see the original PDF above.
Finance Act
Current version · as at 29 December 2003
An Act to provide for the alteration of certain taxes and {
About this Act
An Act to provide for the alteration of certain taxes and {
In force
Full text of the Act
12 parts · 71 sections · 4 Schedules
Annotated view presents the indexed text with legal numbering and internal section links. Choose Original PDF to inspect the source consolidation.
Uganda
Finance Act
Commenced on 01 July 2003
[This is the version of this document at 29 December 2003.]
An Act to provide for the alteration of certain taxes and {
Part II
Part III
3. Amendment of section 1 of the Finance Act (No. 2), 1996 Cap.
The text of this section isn't in the consolidation we hold — see the original PDF above.
Part IV
4. Substitution of First Schedule to the Finance (No. 2) Act
2002-0" =
5. Amendment of Second Schedule to the Finance (No. 2) Act
7. Remission of excise duty
The text of this section isn't in the consolidation we hold — see the original PDF above.
8. Partial remission of tax on specified products
The text of this section isn't in the consolidation we hold — see the original PDF above.
9. Remission of import duty and excise
duty on pharmaceutical products
10. Conditional remission of import duty and
excise duty on raw materials SCHEDULES
S ENTITLED TO CLAIM FIRST SCHEDULE-MANUFACTURERACK DUTY DRAWB IN ACCORDANCE WITH SECTION 2 OF THE ACT
UNDER THE TRAFFIC SECOND SCHEDULE-FEES PAYABLEETY AND ROAD SAF ACT, CAP. 361.
TO THE SECOND THIRD SCHEDULE-AMENDMENTSTHE SCHEDULE TO FINANCE (NO. 2) * AGT, 2002
'
as LAW DEVELOPMENT ENTRE REFRENCE LIBRARY >». SEE ACT 2/2005 FOR THE SUBSTITUTION OF 2"° SCHEDULE x yw THE FINANCE ACT, 2003
An Act to provide for the alteration of certain taxes and { duties, to amend certain written laws relating to those taxes and duties, and for other related purposes.
DaTE OF ASSENT: 27th December, 2003.
Date of Commencement: See section 1(2) .
BE IT ENACTED by Parliament as follows:
Part I
1. Short title and commencement
(1)
This Act may be cited as the Finance Act, 2003.
(2)
This Act shall be deemed to have come into force on Ist . 2 2003, except for Chapter 27 of the Second Schedule, which ) sfall be deemed to have come into force on 13th June 2003.
Part II
Part III
3. Amendm tiont 1 of the Fimanece Act (No. 2)
Cap. 185. The Finance Act (No. 2) (2)199 6 is amended im section 1 by - substituting for subsection , the following subsection sion charged und er "(2) The import commis subsection (1) shall not apply to- (a) plant and machinery imported free of Guty;
(b)
scholastic materials and pharmaceutical products which are,exempt or zero-rated for purposes of value-added tax;
(c)
instruments and appliances used in medical, surgical, dental or veterinary services or laboratories imported free of duty;
(d)
xaw materials;
(e)
agricultural and horticultural inputs imperted free of import duty; eo (f) goods subject to conditional exemptions specified in Part II of the Setond Schedule to the Finance (No. 2) Act 2002; and
(g)
imports by Government."
Part IV
4. Substitution of First Schedule to the Finance (No. 2) Act
2002. For the First Schedule to the Finance (No. 2) Act, 2002, there is substituted the provisions of the Second Schedule to this Act.
5. Amendment of Second Schedule to the Finance (No. 2)
Part V
7. Remission of excise duty
(1)
The excise duty payable under section 3 of the Excise Tariff Act by a manufacturer in Uganda of locally. manufactured goods is remitted.
(2)
The remission granted under subsection (1) does not apply to the goods specified in Part 1 of the Fourth Schedule to this Act.
8. Partial remission of tax on specified products
(1)
The import duty under the Customs Tariff Act, and the excise duty under the Excise Tariff Act. payable by a manufacturer in Uganda in respect of the items with HS Codes specified in Part II of the Fourth Schedule is remitted to 7 per cent and nil, respectively. ~
(2)
The remission under subsection (1) is granted a - condition that-
(a)
the items are to be used as raw materials for the manufacture of products for which the manufacturer is registered for value added tax
LIBRARY purposes; and
(b)
the manufacturer maintains premises sos are subject to customs control. fs DEVELOPMENT (3) A manufacturer who uses the items referred to in this REFRENCE section in contravention of a condition specified in subsection (2) LAW shall pay the normal import duty on those items and is liable to applicable penalties specified in the Customs Management Act, 1970 and the East African Excise Management Act, 1970.
9. Remission of import duty and excise duty on pharma y @
ceutical products. (1) The import duty under the Customs Tariff Act, and the excise duty under the Excise Tariff Act payable by a manufacturer in Uganda of pharmaceutical products or disposable syringes in respect of the items with HS Codes specified in Part Ill of the Fourth Schedule to this Act is remitted.
(2)
The remission under subsection (1) is granted on condition that the Drugs Verification Committee established under the National Drug Policy and Authority Act. must verify that-
(a)
the importer of the items is registered with the « Pharmacy Board established by the Pharmacy and Drugs Act, as a manufacturer of pharmaceutical products or disposable syringes; and
(b)
the items are for use as packaging materials for pharmaceutical products, or as raw materials for the manufacture of disposable syringes.
(3)
A manufacturer who uses the items referred to in this section in contravention of any condition stated in subsection Ov) shall pay the specified import duty and excise duty on those items and is liable to applicable penalties specified in the Customs Management Act, 1970 and the East African Excise Management Act, 1970.
10. Conditional remission of import duty and excise duty on
raw materials. (1) The import duty under the Customs Tariff Act and the excise duty under the Excise Tariff Act, payable by a manufacturer in Uganda in respect of the items with HS Codes specified in Part IV of the Fourth Schedule to this Act is remitted.
(2)
The remission under subsection (1) is granted on condition that-
(a)
the items are to be used as raw materials*for the _ manufacture of products for which the =) manufacturer is registered for value added tax purposes; and
(b)
the manufacturer maintains premises which are subject to customs control.
(3)
A manufacturer who uses the items referred to in this section in contravention of a condition specified in subsection (2) shall pay the specified import duty on those item. and is liable to applicable penalties specified in the Customs Management Act, 1970 and the East African Excise Management Act, 1970.
O
Finance Act 2003 Act 21 FIRST SCHEDULE Section 2
ERS ENCETIWTLITEDH SETOCTCLIOAINM2 DU -ACTURRD TY DRAWT.BACK IN ACCO AN OF THIS AC beer, sweets and biscuits. Manufacturers of soft drinks, juices,
Finance Act 2003
SECOND SCHEDULE. Section 4
FEES PAYABLE UNDER THE TRAFFIC AND ROAD SAFETY ACT CAP. 361.
Part I
Part II
1. Registration fees for motor vehicles . 80.000
The text of this section isn't in the consolidation we hold — see the original PDF above.
2. Re-registration fees for motor vehicles 70,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
3. Registration fees for motor cycles 50,000
4 Re-registration fees for motorcycles 40,000
5. Registration fees for personalized number plates 3,000,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
6. Registration for personalized number plates for
motorcycles 500,000
7. Alteration of particulars of motor vehicles
(each item) 5,000
8. Certified copies of record 5,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
9. Search fees 5,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
10. Dealers motor vehicle license per year 140,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
11. O.T.V license 60,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
12. Transfer fees
(a)
Motor cycles 30,000. e i (b) Motor cars and dual purpose vehicles, excluding light goods vehicles 40,000 (c) Other motor vehicles, trailers, tractor, or engineering plant. 60,000
13. Duplicate receipt and license certificate 10,000
°?P 14. Duplicate registration book 10,000 4
15. Duplicate driving permit 25,000 ;
The text of this section isn't in the consolidation we hold — see the original PDF above.
16. Vehicle examination fees(inspection fees)
(a)
Motor cycles 2,000 Ld (b) Motor cars and dual purpose vehicles, excluding light ' goods vehicle 5,000 | (c) Other motor vehicles, trailers, tractor, or engineering plant 5,000 } : (d) Agricultural tractors 3,000 i
17. Driving permit (original)
- , oe (a) one year : 25,000 1 (b) three years 45,000 | Driving permit (renewal)- (a) one year 20,000 (b) three years i 30,000
18. Driving permit exchange
(a)
one year 25,000 (b) three years 45,000
19. Driving permit provisional 8,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
20. Accident report 50,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
21. Sketch plan 15,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
22. Test fees(per class) 18,000 |
The text of this section isn't in the consolidation we hold — see the original PDF above.
23. Endorsement of third party interest 30,000 '
The text of this section isn't in the consolidation we hold — see the original PDF above.
24. Extension (per class) 20,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
25. Duplicate number plates order form 10,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
26. Form fees (per form) 1,500
The text of this section isn't in the consolidation we hold — see the original PDF above.
27. Cancellation fees 10,000
The text of this section isn't in the consolidation we hold — see the original PDF above.
28. De-registration for export
(a)
Motor cycles 120,000 (b) Salon cars 250,000 (c) Commercial vehicles 350,000" j (d) Agricultural tractors 1,500,000 Ss (e) Omnibuses 300,000 (f) Engineering plant and other related vehicles » 1,000,000 °
LAW DEVELOPMENT © ENTRE REFREWCE LIBRARY
THIRD SCHEDULE , ; PARTI Section
AMENDMENTS TO PART I OF THE SECOND SCHEDULE, TO 2002 THE FINANCE (NO. 2) ACT, IH. S. Code Description Unitof | Import] COMESAT Excise] VAT) Qy Duty | Duty | Duty
0601.10.00] -Bulbs, tubers, tuberous roots, corms, t U 0% 0% 17 crowns and rhizomes, dorman , 0601.20.00 -Bulbs, tubers, tuberous, sinroots, corms, crowns and rhizome growth or in flower, U 0% 0% 17 chicory plants and roots kg 1% 4% 7 0901.11.00] -Not decaffeinated kg 0% 0% , 1003.00.00| -Barley. kg 0% 0% 17 1301.20.00] -Gum Arabic kg 0% 0% 1 1301.90.00 | -Other kg 0% 0% 1 1302.20.00| -Pectic substances, pectinates and pectates kg 0% 0% 1 1511.10.00] -Crude oil kg 0% 0% 1 2101.11.00 -Extracts, essences and concentrates 2202.10.00 | - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored: L | 15% 8% | 13%) 1 L 15% 6% | 13%) 1 2202.90.00 | -Other -Unmanufactured tobacco; tobacco refuse kg 15% 6% 10% | ¥ 2401.10.00 | -Tobacco, not stemmed/stripped kg 15% 6% 10% | 2401.20.00 | -Tobacco, partly or wholly stemmed/stripped kg 15% 6% 10% >
2401.30.00 | -Tobacco refuse ~Cigars, cheroots and cigarillos, containing tobacco
kg 15% 6% | 130% 2402.10.10] -Up to 70mm long Shs. 15,000 per
1000 sticks which- ever is higher
Finance Act
Description Unit of
Qy
More than 70mm long kg
Cigarettes containing tobacco
-Up to 70mm long
-Other
-Up to 70mm long
-More than 70mm long
-Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
2403.10.00 -Smoking tobacco, whether or not containing tobacco substitutes in any proportion
2403.91.00 -"Homogenised" or "reconstituted" tobacco
2403.99.00 -Other
}2505.10.00 -Silica sands and quartz sands
1205.90.00 -Other
=) >
IH. S. Cone Description Unitof | impor POMESA] Excise | VATS
2506.10.00] - Quartz ke oe oF 17%
2508.20.00 | -Decolourising earths and fuller's earth ke o ot 17%
2508.30.00] -Fire-clay x | ol] o& 17% ae
2508.40.00 | -Other clays ig « ad 11%
2517.49.00} -Other 4 a) & 171% ETETETETET 2526.20.00 | -Crushed or powdered: 4 a) & 17%
2530.20.00 | -Kieserite, epsomite (natural magnestem sulphates) rea =a; = 171% B/E] 2619.00.00] -Slag, dross (other than gramlated skaz) scalimes and! other waste from the manufacture of mom or sexci i -m ad 17% 2701.19.00 | -Other coal 3 os; & 11%
2707.10.00] -Benzol (benzene) = ss oo 17%
2707.20.00 | -Toluol ( toluene) = = «= 17%
2707.30.00 | -Xylole (xylenes) = =a) 17% 2806.20.)
2707.40.00 | - Naphthalene 4 ey 17%
2707.50.00 | -Other aromatic hydrocarbon mixtares of wich 65% or more by volume (inchading losses) distils at 250°C by the ASTM D 86 mediad & a) «= 17%
2707.60.00 | -Phenols & es) 17%
2707.91.00] -Creosote oils & a; = 17%
2707.99.00 | - Other = ai = 11%
reguiar 2710.11.10 | -Motor Spirit (gasoline) = Ge |Sssoe! Ex
2710.11.20 | -Motor Spirit (gasoline) premix a) oe) of |sssoe] Ex
2710.19.31} speed engines) -Gas oil (automotive, light, amber for hag Ld = fas coote Ex 2710.19.39 ov gisoils ! oo oo ses coon Ex 2710.19.54] - Batching oils i 7: += 17%
by weight less than 2712.20.00 | - Paraffin wax containing 0.75% of oil
2801.20.00 | -fodine
2801.30.00 | - Fluorine; bromine
2804.10.00 | - Hydrogen
2804.21.00] - Argon
Finance Act
COMESA
Daty
2804.29.00 | - Other O%
2804.30.00 - Nitrogen
2804.40.00] -Oxygen
2804.50.00 | -Boron; tellurium
2804.61.00] -Containing by weight not less than 99.99% of silicon
2804.69.00] -Other
2805.11.00] -Sodium
2805.12.00] -Calcium
2805.19.00] -Other
2805.30.00} -Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
2805.40.00] -Mercury
2806.20.00 | -Chlorosulphuric acid
2807.00.00 | - Sulphuric acid: oleum.
2808.00.00 | - Nitric acid; sulphonitric acids.
2809.10.00 | - Diphosphorus pentaoxide
2810.00.00 | - Oxides of boron: boric acids.
2811.11.00] -Hydrogen fluoride (hydrofluoric acid)
2811.19.00] -Other
2811.23.00] -Sulphur dioxide
2811.29.00 | -Other
8112.10.00 | -Chlorides and chloride oxides
2812.90.00 | -Other
2813.10.00} -Carbon disulphide
2813.90.00 | -Other
2814.20.00] - Ammonia in aqueous solution
2815.12.00] -In aqueous solution (soda lye or liquid soda)
2815.20.00 | -Potassium hydroxide (caustic potash)
2815.30.00] -Peroxides of sodium or potassium
2816.10.00] -Hydroxide and peroxide of magnesium
Finance Act 2003 Act 21 Description Unwyit of ImDuportyt (COMDutyESA. BiDuety d VAT IH. S. Code: 0% a
17% 2816.40.00 | -Oxor ide s, hydroxides and peroxides, of strontium barium. kg 0% ke 0% 0% 11% 171% ether or not chemically defined 2818.10.00 -Artificial corundum, wh c i a l cor und um ke 0% 0% 2818.20.0 0 _ Al u min i u m oxi d e, oth er t h an ar ti fi |_--
ke 0% 0% 11% 2819.10.00 | -Chromiumt rioxide 0% 11% __-+
th er ke 0% 17% 2819.90.00 | --OManganesedioxide ke 0% 0% 11% 0 0 | 2820.10. Iron oxides and hydroxides ks oe 0% 2821.10.00 | - k oe 0% e Se e e es SS oS 11% h col o urs 2821.20.0 0 | -E art 0% O& kr 0& O% 117%71% '
were
des and hydroxides;commercial eS Se
2822.00.00 -Ccobobalaltt oxioxides. :' 2824.10.00 | -Lead monoxide (litharge.massicot) ke 0% o% 11% } kg 0% 0% 11% kg azine andts hydroxylamine and their __-
kg 0% 0& 11% organic sal 2825.10.00 ~Hinydr __
kg 0% 0% 17% kg 0% oe 11% -Vanadium oxides and hydroxidesides 11% t |/__
hyd rox kg 0% oe - N i c kel 2825.40.00 per oxidesand hydroxides oxi d es and kg 0% 0® 171% | - C op 2825.50.00 Germanium oxides and zirconium dioxide kg |, 0% 0% 11% 2825.60.00 bdenum oxides and hydroxides |/-kg_- 0% 0% 17% -Moley lsdes Se 171% |___-_--
|_282282__5.5.180.9.0000e 0% 0% /_-
An42tim3ony6oxi ea ra kg = 0% 0% 11% 0 | -O 2825.90.0 monium or of sodium t h er kg 11% f am kg 0% 0% eas Se S S Oe
171% -282-6.1-1.0-S 0 _O aluminiume || 0% 0% |/_- |2822826.6.122.0.0000| -Of 0% s0%. S ES /__-- 0%
0% |__
0%
1S. Code Description Unit of | impor' | COMESA | Excise | VAT
Qy Duy | Duy | Dy 2827.33.00] -Of iron ke | 0% 0% 11%
2827.34.00] -Of cobalt kg | 0% 0% 17%
2827.35.00] -Of nickel kg | 0% 0% 17%
2827.36.00] -Of zine ke | 0% 0% 17%
2827.41.00 -Of copper: kg | 0% 0% 17%
2827.49.00] -Other kg | 0% 0% 17%
2827.51.00] -Brom of sodium or of ides potassium ke | 0% 0% 17%
27.59.00 -Other kg | 0% 0% 17%
2827.60.00] -Iodides and iodide oxides ke | 0% 0% 17%
2829.11.00] -Of sodium ke | 0% 0% 17%
2830.10.00] -Sodium sulphides ke | 0% 0% 17%
2830.20.00] -Zinc sulphide kg | 0% 0% 17%
2830.30.00] -Cadmium sulphide kg | 0% 0% 17%
2830.90.00 -Other gy kg | 0% 0% 17% 2831.90.00] -Other G ke | 0% 0% 17%
2832.30.00] -Thiosulphates " » kg | 0% 0% 17% 2833.11.00] - Disodium sulphate = 2 kg 0% 0% 17% | 2833.21.00] -Of magnesium = a kg 0% 0% 17% 2833.22.00] -Of aluminium ° - kg | 0% 0% 17% 2833.23.00] -Of chromium < 2 kg 0% 0% >| 17% 2833.24.00] -Of nickel o ee kg | 0% 0% 17% 33.25.00] -Of copper E3 iy kg | 0 |. 0% 17% -Of zine Sag kg | 0% 0% 11% -Of barium kg | 0% 0% 17% 2833.29.00] -Other kg | 0% 0% 17%
2553.30.00] - Alums kg 0% 0% 17% 53.40.00] -Peroxosulphates (persulphates) ke | 0% 0% 17%
ES 10.00 | -Nivrites kg 0% 0% 11%
Sess 21.00] - Of potassium kg | 0% 0% 17%
23.00| -Other ke | 0% 0% 17%
S. Code Description Unit of Import | COMESA | Excise |4VAT Qy Duty Duty Duty 2835.10.00] -Phosphinates (hypophosphites) and phospho- nates (phosphites) kg 0% 0% 1
2835.22.00 | -Of mono- or disodium kg 0% 0% 17
2835.23.00 | -Of trisodium kg 0% 0% 1
2835.24.00 | -Of potassium kg 0% 0% 1
}2835.25.00 | -Calcium hydrogenorthophosphate ("dicalcium phosphate") kg 0% 0% 1
2835.26.00] -Other phosphates of calcium kg 0% 0% 17
2835.29.00] -Other kg 0% 0% 17
2836.10.00] -Commercial ammonium carbonate and other ammonium carbonates kg 0% 0% 1
2836.20.00} -Disodium carbonate kg 0% 0% 1
2836.40.00 | - Potassium carbonates kg 0% 0% 17
2836.60.00 | - Barium carbonate kg 0% 0% 17
2836.70.00 | -Lead carbonates kg 0% 0% 17
2836.91.00] -Lithium carbonates kg 0% 0% 17
2836.92.00 | - Strontium carbonate kg 0% 0% 17
2837.11.00 | -Of sodium kg 0% 0% 17
2837.20.00] -Complex cyanides kg 0% 0% 17 2838.00.00 | -Fulminates, cyanates and thiocyanates. kg 0% 0% 17
2840.11.00] - Anhydrous kg 0% 0% 17
2840.19.00 | -Other kg 0% Ps 0% 17
'2840.20.00 | - Other borates kg 0% 0% 17
2840.30.00 | -Peroxoborates (perborates) kg 0% 0% 17 2841.10.00 ~Aluminates kg 0% 0% 17 2841.50.00 | -Other chromates and dichromates: peroxo- kg 0% 0% 17 chromates
2841.61.00 - Potassium permanganate kg 0% 0% 17 2841.69.00 | -Other kg 0% 0% 17 2841.70.00 | -Molybdates kg 0% 0% 17% 2841.80.00} -Tungstates (wolframates) kg 0% 0% 17 2841.90.00 | -Other kg 0% 0% 17% }2842. 10.00 | -Dou or complex ble silicates, including alumino- silicates whether or not chemically defined. kg 0% 0% 17%
Act 21 Finance Act
IH. S.Code Unit of
Qy
2842.90.00 -Other kg 2843.10.00 -Colloidal precious metals kg 2843.21.00 -Silver nitrate kg 2843.29.00 -Other kg 2843.30.00 -Gold compounds kg 2843.90.00 -Other compounds: amalgams kg 2844.10.00 -Natural uranium and its compounds; alloys, dispersions (inchuding cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds
- Uranium enriched in U 235 and its compounds; Plutonium and its compounds; alloys, dispersions (including cermets}, ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products
2844.30.00 -Uranium depleted im U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures Contaiming uranium depleted in U 235,
thorium or compounds of these products
~ Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys. dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or Compounds; radioactive residues
2844.50.00 ~Spent (irradiated) feel elements (cartridges) of nuclear reactors
2845.10.00 -Heavy water (deuterium oxide)
2845.90.00 -Other
46.10.00 -Cerium compounds
846.90.00 -Other .
2848.00.00 -Phosphides, whether or not chemically defined, excluding ferrophosphorus.
2849.20.00 -Of silicon
2850.00.00 - Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49.
2851.00.00 -Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.
Act 21 Finance Act 200. HH. S. Code Description Unit of Import | COMESA | Excise | VAT) Qy Duty Duty Duty
2901.10.00} -Saturated kg 0% 0% 17%) 2901.21.00] -Ethylene kg 0% 0% 17
2901.22.00] -Propene (propylene) kg 0% 0% 17
2901.23.00 | -Butene (butylene) and isomers thereof kg 0% 0% 17
2901.24.00} -Buta-1,3-diene and isoprene kg 0% 0% 17
2902.11.00] -Cyclohexane kg 0% 0% 17
2902.19.00} -Other kg 0% 0% 17%
2902.20.00 | -Benzene kg 0% 0% 17
2902.42.00 | -m-Xylene kg 0% 0% 17
2902.43.00} -p-Xylene kg 0% 0% 17
2902.44.00 | -Mixed xylene isomers kg 0% 0% 17
2902.60.00} -Ethylbenzene kg 0% 0% 17! 2902.70.00 | -Cumene kg 0% 0% 17
2903.11.00] -Chloromethane (methyl chloride) and chloro- ethane (ethyl chloride) kg 0% 0% 17
2903.13.00} -Chloroforme (trichloromethane) kg 0% 0% 17
2903.14.00] -Carbon tetrachloride kg 0% 0% 17
2903.15.00 | -1,2-Dichloroethane (ethylene dichloride) kg 0% 0% 17! 2903.19.00 | -Other kg 0% 0% 17 kg 0% 0% 17 2903.21.00] - Vinyl chloride (chloroethylene) 2903.22.00 | -Trichloroethylene kg 0% 0% 17
2903.23.00 | -Tetrachloroethylene (perchloroethylene) kg 0% * 0% 1
2903.29.00 | -Other kg 0% 0% 17
2903.30.00 | -Fluorinated, brominated or iodinated derivatives . of acyelic hydrocarbons kg 0% 0% 1
2903.41.00] -Trichlorofluoromethane kg 0% 0% 1
2903.42.00 | -Dichlorodifluoromethane kg 0% 0% 17
2903.43.00 | -Trichlorotrifluoroethanes kg 0% 0% 1
2903.44.00 | -Dichlorotetrafluoroethanes and chloropenta- fluoroethane kg 0% 0% 1
2903.45.00] -Other derivatives perhalogenated only with 1 fluorine and chlorine kg 0% 0%
2903.46.00 | - Bromochlorodifluoromethane, bromotrifluoro- 17 methane and dibromotetrafluoroethanes kg 0% 0%
H.S. Code Description Unitof | Import | COMESA | Excise | VAT 4
Qy Duy } Duy | Duy 2903.47.00] - Other perhalogenated derivatives kg | 0% 0% 11%
2903.49.00 -Other kg | 0% 0% 17%
2903.51.00] - 1,2,3,4,5,6-Hexachlorocyclohexane ke | 0% 0% 11%
2903.59.00] -Other ke | 0% 0% 11%
2903.61.00] -Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene kg | 0% 0% 11% 2903.62.00| -Hexachlorobenzene and DDT (1,1, 1-trichloro- 2,2-bis (p-chlorophenyl) ethane) kg | 0% 0% 11%
eroTM -Other kg | 0% 0% 11% 2904.10.00] - Derivatives containing only sulpho groups, their salts and ethyl esters kg | 0% 0% 11%
2904.20.00] -Derivatives containing only nitro oronly kg | 0% 0% 17% nitroso groups
2904.90.00] -Other kg | 0% 0% 17%
2905.11.00] -Methanol (methyl alcohol) L | 0% 0% 17% c
2905.14.00] -Other butanols L | 0% 0% 11% be z ma 2905.15.00] -Pentanol (amylalcohol) and isomers thereof L | 0% 0% 17% yw = 2905.17.00 | - Dodecan (lauryl-1-ol alcohol), hexadecan-1-ol © aTM (cetyl alcohol) and octadecan-1- (stearyl ol alcohgl) -L 0% 0% 17% oO ~d = uly 2905.19.00] -Other L | 0% 0% 1m) fo { Ww >
2905.22.00] - Acyclic terpene alcohols L | 0% 0% 17% ty Wd
2905.29.00} -Other Qo L | 0% 0% mm] =
2905.39.00] -Other L | 0% 0% 17% | ee 2905.43.00] - Mannitol L | 0%. 0% 11%
Apes -Glycerol LE 0% 0% 17% 2905.49.00 | -Other 7 L | 0% 0% 17%
2905.51.00] -Ethchlorvynol (INN) L | 0% 0% 17%
2905.59.00| -Other L | 0% 0% 17%
2906.11.00] - Menthol L | 0% 0% 17%
| |2906.12.00 -Cyclohexanol, methylcyclohexanols and L | 0% 0% 17% imethylcyclohexanois
2906.13.00 -Sterols and inositols L | 0% 0% 11%
2906.14.00 -Terpineols L | 0% 0% 11%
2906.19.00] -Other L |. o® 0% 11%
HH. S. Code: Description Unit of Import | COMESA |gExcise | VAT Qy Duty Duty Duty 2906.29.00 | -Other L 0% 0% 17%
2907.11.00] -Phenol (hydroxybenzene) and its salts L 0% 0% 17%
2907.12.00 | -Cresols and their salts L 0% 0% 17%
2907.13.00] -Octylphenol, nonylphenol and their isomers; L 0% 0% 17% salts thereof
2907.14.00 | -Xylenols and their salts L 0% 0% 17%
2907.15.00 | -Naphthols and their salts L 0% 0% 17%
2907.19.00 | -Other L 0% 0% 17%
2907.21.00 | -Resorcinol and its salts L 0% 0% 17
2907.22.00| -Hydroquinone (quinol) and its salts i 0% 0% 17%
2907.23.00 | -4,4'-Isopropylidenediphenol (bisphenol A, L 0% 0% 17% diphenylolpropane) and its salts
2907.29.00 | -Other L 0% 0% 17%
2908.20.00 | - Derivatives containing only sulpho groups, their L 0% 0% salts and esters
2908.90.00 | - Other L 0% 0%
2909.11.00] -Diethyl ether L 0% 0%
2909.19.00} -Other L 0% 0%
2909.20.00 | -Cyclanic, cyclenic or cycloterpenic ethers and L 0% 0% their halogenated, sulphonated, nitrated or nitrosated derivatives
2909.30.00 | - Aromatic ethers and their halogenated, sulpho- L 0% 0% nated, nitrated or nitrosated derivatives
2909.41.00 | -2,2'-Oxydiethanol (diethylene glycol, digol) L » 0% 0%
2909.42.00] -Monomethy] ethers of ethylene glycol or of i 0% 0% diethylene glycol
2909.43.00] -Monobutyl ethers of ethylene glycol or of * u 0% 0% diethylene glycol
2909.44.00 | -Other monoalky-lethers of ethylene glycol or of L 0% 0% diethylene glycol
2909.49.00 | -Other 0% 0% 17%
2909.50.00 | -Ether-phenols, ether-alcohol-phenols and their L 0% 0% 17% halogenated, sulphonated, nitrated or nitrosated derivatives
2909.60.00 -Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives
2910.10.00 -Oxirane (ethyleneoxide)
22,
HH. S. Code Description Unit of Import | COMESA | Excise | VAT Qy Duty Duty Duty 2910.20.00] -Methyloxirane (propylene oxide) L 0% 0% 17%
2910.30.00] - 1-Chloro-2,3-epox-ypropane (epichlorohydrin) id 0% 0% 171% 2910.90.00 | -Other L 0% 0% 17%
2911.00.0 | -Acetals and hemiacetals, whether or not with L 0% 0% 17% other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
2912.11.00] -Methanal (formaldehyde) kg 0% 0% 17%
2912.12.00} -Ethanal (acetaldehyde) kg 0% 0% 17%
91 2.13.00} -Butanal (butyraldehyde, normal isomer) kg 0% 0% 17%
2912.19.00] -Other kg 0% 0% 17%
2912.30.00] - Aldehyde-alcohols kg 0% 0% 17%
2912.41.00} - Vanillin (4-hydroxy-3-methoxy-benzaldehyde) kg 0% 0% 17%
2912.42.00 | - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) kg 0% 0% 17%
2912.49.00 | -Other kg 0% 0% 17%
2912.50.00] -Cyclic polymers of aldehydes kg 0% 0% 17%
2913.00.00 | - Halogenated, sulphonated, nitrated or nitrosated kg 0% 0% 17% derivatives of products of heading 29.12.
2914.19.00] -Other kg 0% 0% 17% 2914.21.00] -Camphor kg 0% 0% 11% { 2914.22.00] -Cyclohexanone and methylcyclohexanones kg 0% 0% 17% i 2914.23.00| -Ionones and methylionones kg 0% 0% 171%
2914.29.00] -Other kg 0% 0% 17%
2914.31.00] -Phenylacetone (phenylpropan-2-one) kg 0% 0% sii 17% 2914.39.00 | -Other kg 0% 0% 17%
K Fa 14.40.00 | -Ketone-alcohols and ketone-aldehydes kg 0% '" 0% 17% 2914.61.00] -Anthraquinone ? kg 0% 0% 17% 2914.69.00] -Other kg 0% 0% 17%
2914.70.0€ | -Halogenated, sulphonated, nitrated or nitrosated| kg 0% 0% 11% derivatives
2915.11.00] -Formic acid kg 0% 0% 171%
2915.12.00 | -Salts of formic acid kg 0% 0% 17%
2915.13.00] -Esters of formic acid kg 0% 0% 17%
2915.22.00 | -Sodium acetate kg 0% 0% 17%
2915.23.00 | -Cobalt acetates kg 0% 0% 11%
1. S. Code Description Unitof | Impon | COMES@ } Excise | VAT
Qy Duty Duty Duty 2915.24.00 | - Acetic anhydride kg 0% 0% 17%
2915.29.00 | -Other kg 0% 0% 17%
2915.33.00 | -n-Buty! acetate kg 0% 0% 17%
2915.34.00} -Isobutyl acetate kg 0% 0% 17%
2915.35.00] -2-Ethoxyethyl acetate kg 0% 0% 17%
2915.40.00 | -Mono-, di- or trichloroacetic acids, their salts kg 0% 0% 17% and esters
2915.50.00 | -Propionic acid, its salts and esters kg 0% 0% 17%
2915.60.00] - Butanoic acids, pentanoic acids, their salts and esters kg 0% 0% 17%
2916.14.00 | -Esters of methacrylic acid kg 0% 0% 17%
2916.15.00 | - Oleic, linoleic or linolenic acids, their salts and esters kg 0% 0% 17%
2916.19.00} -Other kg 0% 0% 17%
2916.20.00 | -Cyclanic, cyclenic or cycloterpenic monocarboxylic | kg 0% 0% 17% acids, their anhydrides, halides, peroxides, pero- xyacids and their derivatives
2916.32.00| -Benzoyl peroxide and benzoy! chloride kg 0% 0% 17% 2916.34.00] -Phenylacetic acid and its salts kg 0% 0% 17%
2916.35.00] -Esters of phenylacetic acid kg 0% 0% 17%
2916.39.00 | -Other kg 0% 0% 17%
2917.11.00] -Oxalic acid, its salts and esters kg 0% 0% 17%
2917.12.00] -Adipic acid, its salts and esters kg 0% 0% 17%
2917.13.00] -Azelaic acid, sebacic acid, their salts and esters kg 0% 0% 17%
2917.19.00] -Other kg 0% 0% 17%
2917.20.00] -Cyclanic, cyclenic or cycloterpenic polycarbo- kg 0% 0% 17% xylic acids, their anhydrides, halides, peroxides, pa peroxyacids and their derivatives
2917.32.00] -Diocty] orthophthalates kg 0% 0% 171%
2917.33.00] -Dinonyl or didecyl orthophthalates kg 0% 0% 17%
2917.36.00 -Terephthalic acid and its salts kg 0% 0% 17% 2917.37.00] -Dimethy] terephthalate kg 0% 0% 17%
2917.39.00] -Other kg 0% 0% 11%
2918.12.00} -Tartaric acid kg 0% 0% 17%) 2918.13.00] -Salts and esters of tartaric acid kg 0% 0% 17
2918.15.00] -Salts and esters of citric acid kg 0% 0% 17% 2918.16.00| -Gluconic acid, its salts and esters kg 0% 0% 17
2918.19.00] -Other kg 0% 0% 17
2918.21.00] -Salicylic acid and its salts kg 0% 0% 17
Act 21 Finance Act
LS. Code Description Unit of COMESA Qy Duty 2918.22.00} -O-Acetylsalicylic acid, its salts and esters kg 0%
2918.23.00] -Other esters of salicylic acid and their salts kg 0%
2918.29.00] -Other kg 0%
2918.30.00 - Carboxylic acids with aldehyde or ketone function kg 0% but without other oxygen function, their anhydride s, halides, peroxides, peroxyacids and their derivatives
2918.90.00} -Other kg
2920.10.00} - Thiophosphoric esters (phosphorothioates) and their kg salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
ENT Re 2921.11.00] -Methylamine, di- or trimethylamine and their salts | kg
2921.12.00] -Diethylamine and its salts kg
2921.22.00] -Hexamethylenediamine and its salts kg
2921.29.00] -Other kg
2921.30.00] -Cyclanic, cyclenic or cycloterpenic mono- or kg Polyamines, and their derivatives; salts thereof
}2921.41.00} - Aniline and its salts kg LIBRARY -]2921.42.00] -Aniline derivatives and their salts kg LOPMENT 2921.43.00} -Toluidines and their derivatives; salts thereof kg
2921.44.00 | -Diphenylamine and its derivativ es; salts thereof kg RENCE 2921.45.00} -1-Naphthylamine (alpha-naphthylamine), kg 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof REF 2921.49.00] Other kg
2921.51.00] -o-, m-, p-Phenylenediamine, diaminotoluenes, and kg their derivatives; salts thereof
2921.59.00} -Other kg
2922.11.00] -Monoethanolamine and its salts kg 2922.12.00} -Diethanolamine and its salts kg 2922.13.00} - Triethanolamine and its salts kg
2922.14.00 - Dextropropoxyphene (INN) and its salts kg
2922.21.00 -Aminohydroxyna-phthalenesulphonic acids and kg their salts
2922.22.00 -Anisidines, dianisidines, phenetidines, and their salts kg 2922.29.00] -Other kg
2922.31.00 -Amfepramone (INN), methadone (INN) and kg normethadone (INN); salts thereof
2922.39.00] -Other kg
| IH. S. Code Description Unitof | Import | COMESA | Excise | VAT | « Qy Duty Duty Duty 2922.41.00] -Lysine and its esters; salts thereof kg 0% 0% 17%
2922.42.00 | -Glutamic acid and its salts kg 0% 0% 17%
: 2922.43.00] -Anthranilic acid and its salts kg 0% 0% 17%
: 2922.44.00 | -Tilidine (INN) and its salts kg 0% 0% 171%
2922.49.00 | -Other kg 0% 0% 17%
) 2922.50.00} - Amino-alcohol- phenols, amino-acid-phenols and kg 0% 0% 17% other amino-compounds with oxygen function
- 2923.10.00] -Choline and its salts ke 0% 0% 17%
2923.90.00 | -Other kg 0% 0% 17%
2424.10.00] - Acyclic amides (including acyclic carbamates) and ' their derivatives; salts thereof: kg 0% 0% 17%
2924.11.00] -Meprobamate (INN) ke 0% 0% 17%
2924.19.00] -Other kg 0% 0% 171%
2924.21.00] -Ureines and their derivatives; salts thereof ke 0% 0% 171%
2924.23.00 | -2-Acetamidobenzoic acid (N-acetylanthranilic acid) ke 0% 0% 17% and its salts
2924.24.00} -Ethinamate (INN) kg 0% 0% 17%
2924.29.00} -Other kg 0% 0% 17%
2925.11.00] -Saccharin and its salts kg 0% 0% 17%
2925.12.00] -Glutethimide (INN) kg 0% 0% 17%
2925.19.00] -Other kg 0% 0% 17%
2925.20.00} -Imines and their derivatives; salts thereof kg 0% 0% 17%
2926.10.00] -Acrylonitrile kg 0% 0% 17%
2926.20.00 | - 1-Cyanoguanidine (dicyandiamide) kg 0% 0% 17% 2926.30.00 | -Fenproporex (INN) and its salts; methadone (INN) kg 0% 0% 17% intermediate (4-cyano-2-dimethylamino-4, 4-diphenylbutane)
2926.90.00} -Other © kg 0% 0% 17%
2927.00.00 | -Diazo-, azo- or azoxy-compounds. kg 0% 0% 17%
2929.90.00 | -Other kg 0% 0% 17%
2930.10.00] -Dithiocarbonates (xanthates) kg 0% 0% 17%
2930.20.00] -Thiocarbamates and dithiocarbamates kg 0% 0% 17%
2930.30.00] -Thiuram mono, di- or tetrasulphides kg 0% 0% 17%
2930.40.00] -Methionine kg 0% 0% 17%
2930.90.00 | -Other kg 0% 0% 171%
2931.00.00 -Other organo-inorganic compounds. kg 0% 0% 17%
Finance Act
Unk of
Qy 2932.11.00] -Tetrahydrofuran kg
2932.12.00 | -2-Furaldehyde (furfuraldehyde) kg
2932.13.00] -Furfuryl alcohol and tetrahydrofurfuryl alcohol kg
2932.19.00] -Other kg
2932.21.00] -Coumarin, methylcoumarins and ethylcoumarins| kg
2932.29.00 | -Other lactones kg
2932.91.00 | -Isosafrole kg
2932.92.00 - 1-(1,3-Benzodioxol-5-yl)propan-2-one kg
2932.93.00] -Piperonal kg
2932.94.00 | -Safrole kg
2932.95.00] - Tetrahydrocannabinols (all isomers) kg
2932.99.00 | -Other kg
2933.11.00] -Phenazone (antipyrin) and its derivatives kg
2933.19.00] -Other kg
2933.21.00 | -Hydantoin and its derivatives kg
2933.29.00 | -Other kg
2933.31.00] -Pyridine and its salts kg
}2933.32.00 | -Piperidine and its salts kg
2933.33.00} -Alfentanil (INN), Anileridine (INN), bezitramide kg (INN) bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A., phencyclidine
(INN)
, piritramide (INN), propiram (INN) and trimeperidine (INN), salts thereof.
2933.39.00] -Other
2933.41.00} -Levorphanol (INN) and its salts
2933.49.00] -Other
2933.52.00] -Malonylurea (barbituric acid) and its salts
2933.53.00] -Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), _ butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), Phenobarbital (INN), secbutabarbital (INN), secobarbital (INN), and vinylbital (INN); salts thereof
IH. S. Code Description Unit of Import | COMESA | Excise | VAT 4 Qty Duty Duty Duty
2933.54.00} -Other derivatives of malonylurea (barbituric acid); kg 0% 0% 17% salts thereof
2933.55.00 | -Loprazolam (INN), mecloqualone (INN), metha- kg 0% 0% 17% qualone (INN) and zipeprol (INN); salts thereof
2933.59.00 | -Other kg 0% 0% 17%
2933.61.00] - Melamine kg 0% 0% 17%
2933.69.00] -Other kg 0% 0% 17%
2933.71.00] -6-Hexanelactam (epsilon-caprolact-am) kg 0% 0% 17%
2933.72.00] -Clobazam (INN) and methyprylon (INN) kg 0% 0% 17%
2933.79.00] -Other lactams kg 0% 0% 17%
2933.91.00] - Alprazolam (INN), camazepam (INN), chlordia- kg 0% 0% 17% zepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN). lorazepam (INN), lormetazepam (I 5 mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN), and triazolam (INN); salts thereof
2933.99.00 | - Other kg 0% 0% 17%
2934.10.00] -Compounds containing an unfused thiazole ring] kg 0% 0% 11% (whether or not hydrogenated) in the structure ad
'2934.20.00| -Compounds containing in the structure abenzo-| kg 0% 0% 17% thiazole ring-system (whether or not hydrog not ), further fused enated
2934.30.00 | -Compounds containing in the structure a pheno- kg 0% 0% 17% thiazine ring-system (whether or not hydrogenated), not further fused
2934.91.00] - Aminorex (INN), brotizolam (INN), clotiazepam kg 0% 0% 171% (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN), salts thereof
2934.99.00 | -Other kg 0% 0% 17%
2935.00.00 | -Sulphonamides. kg 0% 0% 171%
Act 21 Finance Act
1. S. Code Description Unit of
Qy 2936.10.00| -Provitamins, unmixed kg
}2936.21.00 | - Vitamins A and their derivatives kg
2936.22.00 | - Vitamin B, and its derivatives kg
2936.23.00 | - Vitamin B, and its derivatives kg
2936.24.00 | -D- or DL-Pantothenic acid (Vitamin B3 or kg Vitamin BS) and its derivatives
2936.25.00 | - Vitamin Bg and its derivatives kg
2936.26.00 | - Vitamin B,> and its derivatives kg
|2936.27.00 | - Vitamin C and its derivatives kg
2936.28.00 | - Vitamin E and its derivatives kg
2936.90.00 | -Other, including natural concentra tes kg
2937.11.00 | -Somatotropin, its derivatives and structural analogues kg
2937.12.00 | -Insulin and its salts kg
2937.19.00 | -Other kg
2937.21.00 | -Cortisone, hydrocortisone, prednisone (dehydro- kg cortisone) and prednisolone (dehydro- hydrocortisone)
}2937.22.00 | - Halogenated derivatives of corticoste roidal hormones
2937.23.00 | -Oestro and gensrogesto progestogens g
2937.29.00 | -Other
2937.31.00 | -Epinephrine
2937.39.00 | - Other
2937.40.00 | - Amino-acids derivatives
2937.50.00 | - Prostaglandins, thromboxanes and leukotrienes, their derivatives and stfuctural analogue s
2937.90.00 | -Other
'2938.10.00 | -Rutoside (rutin) and its derivatives
2938.90.00 | -Other
2939.11.00 | -Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroine, hydrocodone (INN), hydromorphone (INN), morphine, nicomorp hine (INN), oxycodone (INN). oxymorp hone (INN), pholcodine (INN), thebacon (INN), and thebaine: salts thereof
HH. S. Code Description Unitof | Import | COMESA | Excise | VAy Qy Duty Duty Duty 2939.19.00 | -Other kg 0% 0% 0%
2939.21.00] - Quinine and its salts kg 0% 0% 0%
2939.29.00} -Other ke 0% 0% 0%
2939.30.00 | - Caffeine and its salts kg 0% 0% 0%
2939.41.00] -Ephedrine and its salts kg 0% 0% 0%
2939.42.00] -Pseudoephedrine (INN) and its salts kg 0% 0% 0%
2939.43.00 | -Cathine (INN) and its salts kg 0% 0% 0%
2939.49.00 | -Other kg 0% 0% 0%
2939.51.00 | - Fenetylline (INN) and its salts kg 0% 0% 0%
2939.59.00 | -Other kg 0% 0% 0%
2939.61.00 | -Ergometrine (INN) and its salts kg 0% 0% 0%
2939.62.00 | -Ergotamine (INN) and its salts kg 0% 0% 0%
2939.63.00 | -Lysergic acid and its salts kg 0% 0% 0%
2939.69.00 | -Other kg 0% 0% 0%
2939.91.00 | -Cocaine, ecgonine, levometamfetamine, metamfe- kg 0% 0% 0% tamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof
2939.99.00 | -Other kg 0% 0% 0%
2940.00.00 | -Sugars, chemically pure, other than sucrose, lactose, kg 0% 0% 0% maltose, glucose and fructose; sugar ethers, sugaracetals and sugar esters and their salts, other than products of heading 29.37, 29.38 or 29.39.
3201.10.00} -Quebracho extract kg 0% 0% 17% =
3201.20.00 | - Wattle extract kg 0% 0% 171%
3201.90.00 | -Other kg 0% 0% 17%
3202.10.00 | -Synthetic organic tanning substances kg] 0% 0% 17%
3202.90.00 | -Other kg 0% 0% 17%
3203.00.00} -Colouring matter of vegetable or animal origin kg 0% 0% 17% (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.
3204.20.00 } -Synthetic organic products of a kind used as kg 0% 0% 17% fluorescent brightening agents
3205.00.00 | -Colour lakes; preparations as specified in Note 3 kg 0% 0% 17% to this Chapter based on colour lakes.
IH. S. Code Description Unitof | Impor | COMESA | Excise | VAT Qy Dury Duty Duty 3206.19.00} - Other kg 0% 0% 17%
3207.10.00} -Prepared pigments, prepared opacifiers, prepared| kg 0% 0% 11% colours and similar preparations
3207.20.00] - Vitrifiable enamels and glazes, engobes (slips) and kg 0% 0% 17% similar preparations
3207.30.00] -Liquid lustres and similar preparations kg 0% 0% 11% 3207.40.00] -Glass frit and other glass, in the form of powder, kg 0% 0% 17% granules or flakes
3211.00.00) -Prepared driers. kg 0% 0% 17%
3215.11.00] -Black kg 0% 0% 17%
3215.19.00] -Other kg 0% 0% 17%
3215.90.00] -Other kg 0% 0% 17%
3302.90.00] -For use in the manufacture of perfumery, cosmetics kg 0% 0% 17% or toilet preparations
3501.10.00} -Casein kg 0% 0% 17%
3501.90.00] -Other kg 0% 0% 171%
3506.10.00} - Products suitable for use as glues or adhesives, put kg 0% 0% 17% up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
3801.10.00] -Artificial graphite kg 0% 0% 17%
3801.20.00] -Colloidal or semi-colloidal graphite kg 0% 0% 17%
3801.30.00] -Carbonaceous pastes for electrodes and similar kg 0% 0% 17% pastes for furnace linings
3802.10.00} -Activated carbon kg 0% 0% 17%
3805.10.00) -Gum, wood or sulphate turpentine oils kg 0% 0% 17%
3805.20.00] -Pine oil kg 0% 0% 17% = 3809.10.00} -With a basis of amylaceoug substances kg 0% 0% 17%
3809.92.00] -Of a kind used in the paper or like industries kg 0% 0% 17%
3809.93.00] -Of a kind used in the leather or like industries kg 0% 0% 17%
3818.00.00] -Chemical elements doped for use in electronics, kg 0% 0% 17% in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
3901.10.00] -Polyethylene having a specific gravity of less kg 0% 0% 17% than 0.94
3901.20.00} - Polyethylene having a specific gravity of 0.94 or more| kg 0% 0% 11%
3901.30.00} -Ethylene-vinyl acetate copolymers kg 0% 0% 17%
i __
IH. S. Code Description Unitof | Impor | COMESA | Excise | VAT Qy Duy | Duy | Duy 3901.90.00} -Other kg 0% 0% 17%
3902.10.00] -Polypropylene kg 0% 0% 11%
3902.20.00] -Polyisobutylene kg 0% 0% 17%
3902.30.00] -Propylene copolymers kg 0% 0% 17%
3902.90.00} -Other kg 0% 0% 17%
3903.11.00] -Expansible kg 0% 0% 17% kg 0% 0% 17% 3903.19.00] -Other 3903.20.00] -Styrene-acrylonitrile (SAN) copolymers kg 0% 0% 17%
3903.30.00] - Acrylonitrile-butadiene-s tyrene (ABS) copolymers kg 0% 0% 17%
3903.90.00] -Other kg 0% 0% 17%
3904.10.00| -Poly(vinyl chloride), not mixed with any other kg 0% 0% 11% substances
3904.21.00] -Non-plasticised kg 0% 0% 11%
3904.22.00] -Plasticised kg 0% 0% 17%
3904.30.00] - Vinyl chloride-vinyl acetate copolymers kg 0% 0% 17%
3904.40.00| -Other vinyl chloride copolymers kg 0% 0% 17% kg 0% 0% 17% 3904.50.00} - Vinylidene chloride polymers kg 0% 0% 17% 3904.61.00] -Polytetrafl-uoroethylene 3904.69.00] -Other kg |) 0% 0% 17%
3904.90.00} -Other kg 0% 0% 17%
3905.91.0 | -Copolymers kg 0% 0% 17%
3905.99.00] -Other kg 0% 0% 11%
3906.10.00] -Poly(methy] methacrylate) kg 0% 0% 17% kg 0% 0% 17% 3906.90.00] -Other * 3907.10.00] -Polyacetals kg 0% 0% 17%
3907.20.00} -Other polyethers kg 0% 0% 17%
3907.30.00] -Epoxide resins kg 0% 0% 17%
3907.40.00] -Polycarbonates kg 0% 0% 17% kg 0% 0% 17% 3907.50.00 - Alkyd resins kg 0% 0% 17% 3907.60.00} - Poly(ethylene terephthalate) kg 0% 0% 17% 3907.91.00] -Unsaturated
IH. S. Code Description Unitof | Import | COMESA | Excise | VAT gy Duty Duty Duty
3907.99.00) -Other kg 0% 0% 17%
-11, -12, -6, 3908.10.00] -Polyami de-6, 6, -6, 9, -6, 10 or -6, 12 ke 0% 0% 11%
3908.90.00] -Other kg 0% 0% 11%
3909.10.00] -Urea resins; thiourea resins kg 0% 0% 11%
3909.20.00] -Melamine resins kg 0% 0% 11% 3909.30.00] -Other amino-resins kg 0% 0% 11%
3909.40.00] -Phenolic resins kg 0% 0% 11%
3909.50.00} -Polyurethanes kg 0% 0% 171% 10.00.00] -Silicones in primary forms. kg 0% 0% 17%
3911.10.00] -Petroleum resins, coumarone, indene or coumarone- kg 0% 0% 17% indene resins and polyterpenes
3911.90.00} -Other kg 0% 0% 171%
3912.11.00] -Non-plasticised kg 0% 0% 171%
3912.12.00] -Plasticised kg 0% 0% 11%
3912.20.00] -Cellulose nitrates (including collodions) kg 0% 0% 17%
3912.31.00] -Carboxymethylcel-lulose and its salts kg 0% 0% 17%
3912.39.00] -Other kg 0% 0% 171%
3912.90.00] -Other kg 0% 0% 17%
3913.10.00] -Alginic acid, its salts and esters kg 0% 0% 17%
3913.90.00] -Other kg 0% 0% 17%
3914.00.00] -Ion-exchangers based on polymers of headings, kg 0% 0% 17% 39.01 to 39.13, in primary forms.
3916.10.00] -Of polymers of ethylene kg 0% 0% 17%
3916.20.00] -Of polymers of vinyl chloride kg 0% 0% a} 3916.90.00] -Of other plastics kg 0% 0% 11%
0.10.00] -Of polymers of ethylene kg 0% 0% 17%
4004.00.00] - Waste, parings and scrap of rubber (other than hard | kg | 0% 0% 11% rubber) and powders and granules obtained therefrom|
4701.00.00} - Mechanical wood pulp. kg 0% 0% 17%
4702.00.00] -Chemical wood pulp, dissolving grades. kg 0% 0% 11%
4703.11.00] -Coniferous kg 0% 0% 17%
4703.19.00] -Non-coniferous kg 0% 0% 17%
4703.21.00} - Coniferous kg 0% 0% 17%
4703.29.00} -Non-coniferous kg 0% 0% 17%
4704.11.00] -Coniferous kg 0% 0% 17%
IH. S. Code Description Unitot | impor | COMESA | Excise | VAT: Qty Duty Dury Duty
4704.19.00 | -Non-coniferous kg 0% 0% 17%
4704.21.00 | - Coniferous kg 0% 0% 17%)
4704.29.00 | -Non-coniferous kg 0% 0% 17%
4705.00.00 | - Wood pulp obtained by a combination of mechanical] kg 0% 0% 17% and chemical pulping processes.
4706.10.00 | -Cotton linters pulp kg 0% 0% 17%
4706.20.00 | -Pulps of fibres derived from recovered (waste and kg 0% 0% 17% scrap) paper or paperboard
4706.91.00] -Mechanical kg 0% 0% 1
4706.92.00 | -Chemical kg 0% 0% 17%
4706.93.00 | -Semi-chemical kg 0% 0% 17%
4707.10.00] - Unbleached kraft paper or paperboard or corrugated kg 0% 0% 17% paper or paperboard
4707.20.00 | - Other paper or paperboard made mainly of bleached kg 0% 0% 17% chemical pulp, not coloured in the mass
4707.30.00} -Paper or paperboard made mainly of mechanical kg 0% 0% 11% pulp (for example, newspapers, journals and similar printed matter
4707.90.00 | - Other, including unsorted waste and scrap kg 0% 0% 17%
4801.00.00] -Newsprint. in rolls or sheets. kg 0% 0% 17%
4804.11.00] -Unbleached kg 0% 0% 17%
4804.19.00] -Other kg 0% 0% 17%
4804.21.00] -Unbleached kg 0% 0% 17%
4804.29.00 | -Other kg 0% 0% | 17%
4804.31.00] -Unbleached kg 0% 0% 17%.
4804.39.00 | -Other kg 0% 0% 1
4804.41.00] -Unbleached ¢ kg 0% 0% 17%
4804.42.00} -Bleached uniformly throughout the mass and of kg 0% 0% 17% which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process
4804.49.00 | -Other kg 0% 0% 17%
4804.51.00] - Unbleached kg 0% 0% 17%
4804.52.00] -Bleached uniformly throughout the mass and of kg 0% 0% 17% which more than 95% by weight of the total fibre content consists of wood obtained by a chemical process
S. Code Description Unitof | impor | COMESA | Excise | VAT Qy Duty Duty Duty 4804.59.00] -Other kg 0% 0% 17% 4805.11.00] -Semi-chemical fluting paper kg 0% 0% 171%
4805.12.00] -Straw fluting paper kg 0% 0% 17%
4805.19.00] - Other kg 0% 0% 17%
6506.10.00] - Safety headgear No 0% 0% Ex
7201.50.00] -Alloy pig iron; spiegeleisen kg 0% 0% 17%
}7202.11.00] -Containing by weight more than 2% of carbon kg 0% 0% 11%
202.21.00] -Containing by weight more than 55% of silicon] -_kg 0% 0% 11%
7202.41.00] -Containing by weight more than 4% of carbon kg 0% 0% 17%
7205.10.00] -Granules kg 0% 0% 17%
7205.21.00] -Of alloy steel kg 0% 0% 17%
7205.29.00] -Other kg 0% 0% 17%
7308.10.00] -Bridges and bridge-sections kg 0% 0% 17%
7308.20.00] - Towers and lattice masts kg 0% 0% 17%
7315.11.00] -Roller chain No 1% 4% 17%
7315.12.00] -Other chain No 1% 4% 17%
7603.10.00] -Powders of non-lamellar structure kg 0% 0% 17%
7603.20.00] -Powders of lamellar structure; flakes kg 0% 0% 17%
7606.91.00] -Of aluminium, not alloyed kg 7% 4% 171%
-Colour
8419.19.00] -Other
19.19.10] -Solar Water Heaters No 0% om | 0%
8419.19.90] -Other bd No 1% 4% 17% 8528.12.10] -Recievers of satelite television broadcast No | 15% 6% 17%
8528.12.90] -Other 15% 6% | 10% | 17%
9616.10.00] -Scent sprays and similar toilet sprays and mounts , | No | 15% 6% | 10% | 17% and heads therefor
9616.20.00] -Powder-puffs and pads for the application of cosmetics or toilet preparations No 15% 6% 10% | 17%
THIRD SCHEDULE Section 5
g AMENDMENTS TO THE SECOND SCHEDULE TO THE FINANCE (NO. 2) ACT, 2002.
Kz z s a PART II g
&2 EXEMPTIONS FROM IMPORT DUTIES AND VALUE |
~! sy ADDED TAX. ae oT CONDITIONAL EXEMPTIONS. a) O¢
3 g Goods imported or purchased from manufacturers before payment of VAT or purchased before clearance through the Customs by the Government, public bodies, privileged persons and institutions provided such goods are not disposed of within two years of the date of importation or purchase, or in a manner inconsistent with the provisions granting the exemption.
The President.
Goods for use by the President.
Diplomatic and First Arrival Privileges.
(1)
Goods for the official use of a high official of the United Nations or its Specialised Agencies or an Commonwealth High Commission, or of any Foreign Embassy, Consulate or Diplomatic Mission.
Goods for the official use of the United Nations or its Specialised Agencies, or a member of the diplomatic staff of any foreign country where specific provision for such exemption is made by the Minister responsible for foreign affairs.
Goods of the United Nations or any of its Specialised agencies for the support of a project in Uganda.
Finance Act 2003 On first arrival in the country of accreditation, househ old and personal effects including one motor vehicle , of an employee of the United Nations, or of its Special ised Agencies, of any Commonwealth High Commissions, or of any foreign embassy, Consulate or Diplomatic Mission, provided that such employee is not engaged in any other business in Uganda:
Provided further that any motor vehicle acquired free of import duty pursuant to the provisions of paragraphs (1), (2) or (3) of this exemption shall, on re-sale or upon other disposit ion, whether or not for any material consideration, be liable to import duty and VAT notwithstanding that the period of two years allowed in this Schedule has elapsed.
Projects undertaken by foreign Governments.
(i)
Goods for the official use of the foreign Government or its designated Agency for the use on a project undertaken by such Government in Uganda under an agreement with the Government where such exemptions form part of the contract .
Goods for the use of personnel of a foreign Govern ment or its designated Agencies undertaking assignments under a Bilateral Agreement, where specific provision is made in the Agreement. ,
Disabled Persons. a
(1)
Motor vehicles and equipment speciali 'y designed for the use of disabled drivers.
Materials and articles especially designed for the educational, scientific or cultural advancement of the disabled for the use of an organisation approved by the Government for the purpose of this exemption.
Deceased Person's Effects.
Used personal effects, subject to such limitations as the Commissioner General may impose, which are not for re-sale and have been the property of a deceased person and have been
inherited by or bequeathed to the person to whom they are consigned. The personal effects include one motor vehicle which the deceased owned and used outside Uganda.
6. Passengers Baggage
Goods imported by passengers arriving from places outside Uganda shall, subject to the limitations and conditions specified in the following paragraphs:
(1)
| The goods shall be:
(a)
the property, and accompany, the passenger, excep as provided in paragraph (7) of this item;
(b)
_ for the personal or household use of the passenger.
(c)
_ of such kinds and in such quantities as the proper officer may allow; and
(d)
_ shall not be disposed of by the passenger within two years of the date of importation.
(2)
The following goods shall not be exempted under this item-
(a)
alcoholic beverages of all kinds, perfumes, spirits and tobacco and manufactures thereof, except as provided in paragraphs (6) and (7) of thissittem;
(b)
_ fabrics in piece;
(c)
«motor vehicles, except as provided in paragraph (3) of this item;
(d)
any trade goods or goods for sale or disposal to other persons.
(3)
Subject to paragraphs (1) and (2) of this item; the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfiedis bona fide changing residence: wearing apperal; personal and household effects of any kind which were in his personal or household use in his former place of residence; one motor vehicle which the passenger has personally owned and used outside Uganda for at least twelve months (excluding the period of the voyage in the case of shipment).
Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfied is making a temporary visit not exceeding six months:-
a. non-consumable goods imported for his personal use during his visit which he intends to take out with him when he leaves at the end of his visit;
consumable provisions and non-alcoholic beverages in such quantities and of such kinds as are in the opinion of the proper officer consistent with his visit;
Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfied is a resident returning froma visit;
a. wearing apparel;
b. personal and household effects which have been in his personal use or household use; :
instruments and tools for his personal use in his profession or trade.
Subject to paragraph (1) of this Item, and subject to sub- paragraph (5) of this paragraph, duty and VAT shall not be levied on the following goods imported by, and in the possession of a passenger: -
a: (i) spirits (including liquors) or wine, not exceeding in all one litre;
(ii)
perfume and toilet water not exceeding in all one half-litre, of which not more than a quarter may be perfume;
Gili) cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grammes in weight.
b. these import duty free allowances shall be granted only to passengers of eighteen years and over who are returning by air.
7) Subject to paragraphs (1) and (2) of this item, t exemptions granted in accordance with paragraphs (3), (4) and (5) of this Item may be allowed in respect of baggage imported within two months of the arrival of the passenger or such further period as the Commissioner- General may allow. The duty free allowances granted in accordance with paragraph (6) of this item shall not be allowed in respect of goods specified in the paragraph imported as unaccompanied baggage.
(8)
Subject to paragraphs (1) and (2) of this Item, goods up to the value of US$ 500 for each traveller in respect of goods, other than the goods referred to in paragraph (7) of this Item, shall be exempted when imported by the traveller in his accompanied baggage or upon his person and declared by him to an officer, provided that the person has been outside of Uganda for more than 24 hours.
7. Inputs for the manufacturer of agricultural equipment
The text of this section isn't in the consolidation we hold — see the original PDF above.
8. Paper bags of Chapter 48 exclusively
to be used by the milling industry for packing milled products of Chapter 11, and milk packing materials.
9. Samples and miscellaneous articles not imported as
merchandise which in the opinion of the Commissioner General have no commercial value.
10. Ambulances, prison vans and hearses
ll. Mosquito nets and materials for manu facturers of mosquito nets.
12; Sowing seeds as approved by the Ministry responsible for Agriculture.
13, Aircraft Operations
Aircraft, aircraft engines, parts and accessories thereof, air navigational instruments; lighting, radio and radar apparatus and equipment of specialised nature for the repair, maintenance and servicing of an aircraft on the grou nd; ground signs, stairways for boarding aircraft, imported solel y for use in connection with aircraft; catering stores, such as lunch eon boxes, cardboard trays, paper plates, paper napkins, impo rted for use by any airline.
Tourism Vehicles
Motor vehicles approved by the Minister on recommendation by the Uganda Tourist Board that they have been specially adapted for use in safari parks but not inclu ding saloon cars. However VAT is payable.
Inputs for Horticulture
(a)
Specialised UV treated PVC-Boy-Ray sheets for greenhouses cover or shade nets; (b) Covering sheets for plants of H.S Code 3920.00; (c) Labels/Stickers of H.S. Code 4821 .90.00; (d) Flower sleeves for bouquets; and (e) Plastic bags for seedling; imported by a person who the Com missioner General is satisfied is engaged in the business of growing and .exporting horticultural products»
Batteries for use in solar equipment .
Deep cycles batteries and sealed Gel cells for use in solar equipment.
Instant or soluble coffee
Instant (soluble) coffee produced from at least 75% coffee beans originally exported from Ugan da to another country for outw ard processing.
18. Packing materials for instant or soluble coffee
Packing materials and or materials for the production of packing materials for packing of instant coffee and ground coffee imported by a person who is registered with UCDA for manufacturing instant/soluble or and ground/roasted coffee.
19° Methylated spirit
Methylated spirit which the Commissioner is satisfied is imported for use in schools, laboratories and hospitals.
20. Raw materials for pharmaceutical products
Raw materials imported for use in the manufacture of pharmaceutical products. The remission is granted on condition that the manufacturer is registered with the Pharmacy Board and the Drugs Verification Committee must certify that the items imported are for use in the manufacture of pharmaceutical products for which the manufacturer is registered.
21, Cut-lag, HS Code 2403.10.00 produced from tobacco leaves originally exported from Uganda to another country for outward processing.
22. Materials and equipment specially designed for
production and processing of honey.
23. Hotels '
Hotel equipment, cutlery, plates, cups, linen, blankets, Televisions, furniture, cookers and fridges engraved with the logo of the Hotel and imported with the prior approval of the Minister of Finance.
24. Export Incentives
The following goods imported by any person for the use in his or her business dealing in the processing or manufacturing of goods for export. The business must be situated in an area declared by the Minister as an area for the manufacture or processing of goods for export-
Act 21 Finance Act
(a)
Plant and machinery;
(b)
Raw materials and other such inputs.
25. International Organisations
(a)
United Nations Development Programme.
(b)
The International Labour Organisation.
(c)
The Food and Agricultural Organisation of the United Nations.
The United Nations Educational Scientific and Cultural Organisation.
The International Civil Aviation Organisation.
The World Health Organisation.
The World Meteorological Organisation.
The Universal Postal Union.
The International Telecommunications Union.
The International Atomic Agency.
The Commissioner for Technical Co-operation in Africa South of Sahara.
The Scientific Council for Africa.
The Desert Locust Control Organisation.
East African Development Bank.
E LIBRARY East African Community and its agencies.
Inter-Governmental Authority on Development. ELOPMENT
African Union. BD
International Committee of the Red Cross. REFRENC LAW The Common Market for East and Southern Africa.
The Nile Basin Initiative.
aaa
FOURTH SCHEDULE-
AMENDMENTS TO THE THIRD SCHEDULE OF THE FINANCE (NO.2) ACT 2002
Section 7(2) PART I-Locally manufactured goods on which excise duty is not remitted.
1. Waters, including mineral waters and aerated
waters, containing added sugar or other sweetening matter or flavoured with HS Code 2202.10.00. Waters, other with HS Code 2202.90.00 [YIN Beer made from malt with HS Code 2203.00 00 Products falling under subheadings 22.04 to 22.09. WIE Cigars, cheroots, cigarillos and cigarettes of tobacco substitutes and_other_manufactured tobacco 24.02 and 24.03
Section 8(1) . PART Il-Items on which import duty is remitted to 7% and duty excise to nil.
Manufacturer HS Code | Description
1. Manufacturers of mattresses | _5210.49.00 | Other fabrics
5513.41.00 | of polyester staple fibres, plain weave 5811.00.00 | Fabric materials
2.__ Manufacturers of suitcases bags, tents 5208.59.00 | Other fabrics 5210.29.00 | Other fabrics 5310.10.00 | Woven fabrics 5310.90.00 | Woven fabrics 5210.39.00 | Woven fabrics of cotton 5407.81.00 | Unbleached or bleached 5512.19.00 | Other 5911.20.00 | Bolting cloth, whether or not made up. 5911.20.00 | Woven fabrics ail
3. Manufacturers of garments | 5407.81.00 |
unbleached or bleached 5208.11.00 to 2 5208.19.00 | Woven fabrics of cotton 5209.11.00 | Plain weave 5210.11.00 | Plain weave 5211.11.00 | Plain weave 5407.41.00 | Other woven fabrics, unbleached or bleached 5407.81.00 | Other woven fabrics, unbleached or bleached 5408.21.00 | Other woven fabrics unbleached or bleached 5516.11.00 | Woven fabrics of artificial staple fibres 5702.20,00 | Terry towelling and similar Woven terry fabrics, of other Textile materials 5807.90.00 | Other
6507.00.00 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps. for headgear cotton fabrics printed cotton fabrics printed Dyed
5516.13.00 Artificial staple fibres 5516.14.10 Polyster/cotton fabrics 5208.11.00 Plain weave weighing not more than 100 g/m' 5208.12.00 Plain weave weighing more than 100 g/m? 5209.42.00 Denim
6002.40.00 Containing by weight 5% or more of elastomeric yarn but not containing rubber thread 6002.90.00 Other 6217.10.00 Accessories
4. Manufacturers of cosmetics!
perfumery 1513.19.00 Coconut oil 1513.29.00 Palm kernel oil 2207.20.00 Rectified spirit or denatured alcohol 3301.19.00 Essential oils of citrus fruits 2710.11.50 White spirit
3301.29.00 Essential oil and cocoa butter concentrates 3302.90.20 Mixtures of odiferous substances for use in the manufacture of perfumery cosmetic or toilet preparations 21.10.00 Printed labels in rolls 7613.00.00 Aluminium containers for compressed or liquefied gas
5. Manufacturers of biscuits
and sweets 0405.10.00 Butter
1101.00.00 Wheat flour an
1513.19.00 Desiccated coconut and coconut oil and its fractions 1518.00.00 Animal or vegetable fat & oil 1102.20.00 Cor flour 0402.10.00 Milk powder 1901.20.00 Biscuit powder 3301.29.00 Essential oils
6. Manufacturers of alcoholic soda 2207.10.00 Undenatured
ethyl alcohol
7. Manufacturers of juices 2008.30.00 Orange Cells
2009.19.00 Other Concentrates 2009.70.00 Apple Concentrates
8. Manufacturers of furniture 4413.00.00 Densified wood,
in blocks, strips or profile shape 4410.29.00 Particle and similar boards of other ligneous materials
-- -- - i-e tst- s-TM- Sss--- Finance Act 2003 Act 21 soap 3401.20.00 Sodium toileters palmitate. jaurate and stearate 9, Manulacoftur The excise payable by manufacturers of distilled TO. Manufacturers of disulled spirit spirit in Uganda in respect Of locally distilled Spirits is remitted in part from 70 percent points to 45 percent points.
Part Il
1. Manufacturers of pharmaceu
tical products and disposable 3920.49.00 P.V.C. films syringes 3923.50.00 Empty gelatin caps 3920.51.00 Glasyn poly printed 3920.59.00 Printed plastic laminated paper 3923.21.00 Tablet dispensing envelopes-printed Plastic bottles & containers 3923.30.00 d 4819.10.00 Boxes. cases of corrugated paper of paper boar 4819.20.00 Inner cartons
4821.10.00 | Labels of all kinds 7010.10.00 | Pharmaceutical glass bottles 7010.90.00 | Other glass bottles 7310.29.00 | Other metalic containers 7607.19.00 | Aluminium foil printed 7612.90.00 | Aluminium tubes 8309.90.00 | Other
Part I
55. | Rubber solutions 4006.10.00
56 | Rubber, strips for retreading rubber tyres 4008.19.00 57 | Other plates, sheets, etc of vulcanised rubber 4008.21.00 58 | Plates, sheets, shapes of non-cellular rubber 4008.29.00 59_| Stereo rubber 4115.20.00 60 | Chrome leather, scraps, splits and off cuts and leather washers. 4404.10.00 61 | Coniferous 4411.91.00 62 | Medium density laminated sheets 4802.55.00 63 | Weighing 40 g/m? or more but no more than 150 g/m' in rolls150g/m? 4802.57.00 64 | Other paper, weighing 40gm/m? or more but not more than 4802.58.00
65. | Weighing more than 150 g/m? 4803.00.00
66_| In rolls ie CE 4807.00.00 67 | Paper and paper board 4808.10.00 68 | Corrugated paper and paper board 4808.30.00 69 | Other kraft paper, creped or crinkled 4808.90.00 70_| Straw boards : 71 | Self copying paper 4809.20.00 72 | Coated paper in reels 4810.10.00 73 | Coated paper in reels 4810.13.00 74_| Metallic Paper (Other) 4810.19.00 75 | Self Adhesive paper 4811.41.00 4811.49.00 76 | Gumed or adhesive paper and paper board (Tetrapack) 4811.60.00. 77_| Wax paper 4813.20.00 7g | In rolls of width not exceeding Sem. 4819.20.00 79 | Skillets and Rex duty free hinge lids packets 4823.90.00 80 | Straw wrapping paper 5201.00.00 81 | Lint - natural or synthetic fibre
Item A-Conditional raw materials PRODUCT HS CODE
82. | Yarn - natural, blended or synthetic fibre 5201.99.00
The text of this section isn't in the consolidation we hold — see the original PDF above.
83. | Plain weave weighing not more than 100 g/m? 5208.11.00
84 | Plain weave, weighing more than 100 g/m? 5208.12.00
85. | Yarn 5402.10.00
86 | Yarn of polyester 5402:33.00 87 | Polypropylene multfilament yarn 5402.69.00 r
88 | Monofilament 5404.10.00
89. | Synthetic tow of filament 5501.10.00
90 | Synthetic filament of polyesters 5501.20.00 91 | Synthetic filament tow (Other) 5501.90.00 2 | Artificial filament tow 5502.00.00 Acetate tow 5502.00.10 94 | Of polyester 5503.20.00 | 95 | Artificial fibres of viscose rayon 5504.10.00 196 _| Of synthetic fibres 5505.10.00 97 | Of anificial fibres 5505.20.00 98 | Acrylic or modacrylic 5506.30.00 199_| Polyster spun sewing thread 5508.20.00 100 | Single yarn 5509.11.00 101 | Blanket Shoddy yarn 5509.32.00 102 | Other yarn of polyester staple fibres 5509.42.00 103| Yarn of polyester staple fibres (Other) 5509.59.00 104] Other yam. of acrylic or modacrylic staple fibres (Other) 5509.69.00 105 | Of polyester staple fibres.plain weave 5513.11.00 106 | Non woven....... Weighing > 25gnV/m? but< 70gm/m* 5603.12.00 107 | Twine ofjute 5607.10.00 108 | Twine. 5607.29.00 109 | Polypropylene strings and twines 5607.41.00 110 | Nylon Twine 5607.50.00 111] Other made up nets 5608.19.00% 112] Net fabrics 5804.10.00 13 | Binding cloth 5901.10.00 114]| Textile fabric coated, impregnated or covered with PVC 5903.10.00 115 | Textile fabric coated. impregnated or covered with polyurethene 5903.20.00 116| Textile fabrics impregnated .....with other plastics 5903.90.00 117| Woven fabric for bags and tents 5903.90.00 118 | Tarpaulin canvas 5907.00.00 119 | Toe puffs material 5911.10.00 120 | Counter Material 5911.90.00. 121] Of man-made fibres 6001.22.00 122 | Footwear components 6406.10.00 123 | Soles 6406.20.00 124 | Other soles and heels. .....of wood 6406.91.00 125 | Parts of footwear of other materials 6406.99.00
Ttem A-Conditional raw materials PRODUCT HS CODE 126 | Brake linings and pads 6813.10.00 727 | Moulded brake lining/billets, brake lining rolls, flat asbestos sheets, woven brake lining rolls, brake shoe plates. 6813.90.00 128 | Glass balls 7002.10.00 129 | Non alloy pig iron containing by weight 0.5% or less of phosphorus 7201.10.00 130| Waste and scrap of cast iron 7204.10.00 131] Remelting scap ingots 7204.50.00 132| Billets 7207.11.00 133 | Flatrolled (hot-rolled) steel products in coil 7208.39.00 134 | Flat rolled iron (thickness exceeding 4.75mm) 7208.52.00 135 | Flat rolled iron (thickness exceeding 3mm) 7208.53.00 136 | Flat rolled iron (thickness less than 3mm) 7208.54.00 ¥ 137 | Flat-rolled (cold rolled) steel products in coils 7209.17.00 | 138 Cold rolled steel coils 7209.18.00 139 | Flat rolled non alloy steel of thickness 3mm or more 7209.25.00 140 | Flat rolled non alloy steel of thickness exceeding 1mm but less than 3mm. 7209.26.00 141 | Aluminum zinc alloys 7210.61.00 142| Painted or Vanished or coated with plastics 7210.70.00 143 | Ofa circular cross-section less than 14mm in diameter 7213.91.00 144| Of a circular cross-section less than 14mm in diameter 7213.91.00 145] Wire Rod 7213.91.00 146 | Hot rolled wire rod 7213.99.00 147 Plated or coated with zinc 7217.20.00 148 | Other stainless steel 7218.99.00 149| Steel sheet piling 7301.10.00 150| Stranded wire 7312.10.00 151 | Bale strapping metal and stitching wire 7312.90.00 152] Copper rods of refined Copper 7407.10:00 153 | Copper wire and plates of refined Copper (Other) 7408.19.00 154] Galvanised steel wire of copper alloys (Other) 7408.29.00 | 155 | Aluminium rod of aluminium not alloyed 7604.:9.00 156 | Aluminium alloy rod of aluminium alloys (Other) 7604.29. 157| Aluminium alloy wire of alumigium alloys (Other) 7605.29.00 158 | Tin 8001.10.00 159 | Eyelets 8308.10.00 160 | Rivets 8308.20.00 161 | Buckles 8308.90.00 162} Buckles 8310.90.00 163 | Empty plastic battery containers 8507.90.00 164 | Other magnetic tapes of width not exceeding 4mm 8524.51.00 165 | Pen nibs and nib points 9608.91.00
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Act 21 Finance Act 2003 | Ttem B - Raw materials for manufacturers of alkyd resins 4 HS CODE ss PRODUCT 166 | Soya oil 1507.90.20 167 | Soya oil 1512.19.00 168 | White spirit 2710.11.50 169 | Kerosene 2710.19.22 170 | Tall oil fatty acid 3803.00.00
Original Laws of Uganda consolidation (as at 29 December 2003) — 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.