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Hides and Skins (Export Duty) Act

Ordinance 2 of 1962 Current version · as at 31 December 2000

An Act to impose export duty on hides and skins.

Enacted1962
Commenced1 April 1962
Last amended01 July 2025Act 15 of 2025
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 impose export duty on hides and skins.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Amendments

3 amending instruments
  1. 01 July 2025 Hides and Skins (Export Duty) (Amendment) Act, 2025 Act 15 of 2025
  2. 28 July 2023 Law Revision (Miscellaneous Amendments) Act, 2023 Act 17 of 2023
  3. 01 July 2015 Business Licences (Miscellaneous Repeals) Act, 2015 Act 6 of 2015

Full text of the Act

0 parts · 15 sections · 2 Schedules

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

Hides and Skins (Export Duty) Act

Commenced on 1 April 1962

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

An Act to impose export duty on hides and skins.

1. Interpretation

In this Act, unless the context otherwise requires (a) "game hide" means the hide of any of the animals set out in the Second Schedule to the Game (Preservation and Control) Act (excluding the hides of hippopotami, leopards, and the birds mentioned in the Fifth Schedule to that Act) and the hide of the wild pig and includes leather made from game hides not manufactured into other goods;

(b)

"hide" and "skin" respectively mean a hide and a skin as defined by section 1 of the Hide and Skin Trade Act, and include leather not manufactured into other goods.

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

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

“In this Act, unless the context otherwise requires (a) "game hide" means the hide of any of the animals set out in the Second Schedule to the Game (Preservation and Control) Act (excluding the hides of hippopotami, leopards, and the birds mentioned in the Fifth Schedule to that Act) and the hide of the wild pig and includes leather made from game hides not manufactured into other goods;”
Primary legislation Source quotation matched
Practical effect

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

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

Operative requirements extracted from the consolidated text.

1
  1. (b) "hide" and "skin" respectively mean a hide and a skin as defined by section 1 of the Hide and Skin Trade Act, and include leather not manufactured into other goods.
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
Hide and Skin Trade Act
Amendment notes

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

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

2. Duty to be paid

There shall be paid to the commissioner of customs and excise at the time and place of export the export duty set out in the First Schedule to this Act in respect of every hide, skin or game hide exported from Uganda; except that no export duty shall be payable upon any item set out in the Second Schedule to this Act

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 to be paid”.

“There shall be paid to the commissioner of customs and excise at the time and place of export the export duty set out in the First Schedule to this Act in respect of every hide, skin or game hide exported from Uganda; except that no export duty shall be payable upon any item set out in the Second Schedule to this Act”
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. There shall be paid to the commissioner of customs and excise at the time and place of export the export duty set out in the First Schedule to this Act in respect of every hide, skin or game hide exported from Uganda; except that no export duty shall be payable upon any item set out in the Second Schedule to this Act
Judicial interpretation

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

0

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

Related provisions

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

Amendment notes

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

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

3. No export except in specified manner or from specified places

No hide, skin or game hide shall be exported from Uganda except by rail from Kampala and Mbale railway stations or through a hides and skins exporting centre appointed under section 7 of the Hide and Skin Trade Act; except that the commissioner of customs and excise may, in his or her discretion, give permission for the export of any particular lot or lots of hides, skins or game hides in any manner or from any place to be named by him or her

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 “No export except in specified manner or from specified places”.

“No hide, skin or game hide shall be exported from Uganda except by rail from Kampala and Mbale railway stations or through a hides and skins exporting centre appointed under section 7 of the Hide and Skin Trade Act; except that the commissioner of customs and excise may, in his or her discretion, give permission for the export of any particular lot or lots of hides, skins or game hides in any manner or from any place to be named by him or her”
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. No hide, skin or game hide shall be exported from Uganda except by rail from Kampala and Mbale railway stations or through a hides and skins exporting centre appointed under section 7 of the Hide and Skin Trade Act; except that the commissioner of customs and excise may, in his or her discretion, give permission for the export of any particular lot or lots of hides, skins or game hides in any manner or from any place to be named by him or her
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 7 · Rules Hide and Skin Trade 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

4. Returns to regional commissioner of customs and excise

Any person who exports hides, skins or game hides shall furnish monthly to the regional commissioner of customs and excise, Kampala, within thirty days of the close of the last preceding month a return in the form and manner specified by the commissioner showing the total weight, number, kind and destination of all hides, skins and game hides exported by him or her

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 “Returns to regional commissioner of customs and excise”.

“Any person who exports hides, skins or game hides shall furnish monthly to the regional commissioner of customs and excise, Kampala, within thirty days of the close of the last preceding month a return in the form and manner specified by the commissioner showing the total weight, number, kind and destination of all hides, skins and game hides exported by him or her”
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. Any person who exports hides, skins or game hides shall furnish monthly to the regional commissioner of customs and excise, Kampala, within thirty days of the close of the last preceding month a return in the form and manner specified by the commissioner showing the total weight, number, kind and destination of all hides, skins and game hides exported by him or her
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. Offences and penalties

Any person who (a) furnishes a false return under section 4 ; or

(b)

contravenes or fails to comply with any of the provisions of this Act, commits an offence and is liable on conviction to a fine not exceeding five thousand shillings or to imprisonment not exceeding six months or to both such fine and imprisonment.

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
Offence or consequence

This section creates or governs statutory liability concerning “Offences and penalties”.

“Any person who (a) furnishes a false return under section 4; or”
Primary legislation Source quotation matched
Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

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) contravenes or fails to comply with any of the provisions of this Act, commits an offence and is liable on conviction to a fine not exceeding five thousand shillings or to imprisonment not exceeding six months or to both such fine and imprisonment.
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 · Returns to regional commissioner of customs and excise
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. Variation of Schedules

(1)

The Minister may by statutory order vary the rate of duty specified in the First Schedule to this Act; but any order made under this section shall be laid before Parliament at its first meeting after the publication of that order, and that order shall remain in force until revoked or amended by any resolution of Parliament when it shall cease to have effect or shall have effect in its amended form, as the case may be, but without prejudice to the validity of anything done under that order prior to its revocation or amendment.

(2)

The Minister may by statutory order delete from, vary or add to any item specified in the Second Schedule to this Act.

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

This section confers or regulates the statutory power described as “Variation of Schedules”.

“(1) The Minister may by statutory order vary the rate of duty specified in the First Schedule to this Act; but any order made under this section shall be laid before Parliament at its first meeting after the publication of that order, and that order shall remain in force until revoked or amended by any resolution of Parliament when it shall cease to have effect or shall have effect in its amended form, as the case may be, but without prejudice to the validity of anything done under that order prior to its…”
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 vary the rate of duty specified in the First Schedule to this Act; but any order made under this section shall be laid before Parliament at its first meeting after the publication of that order, and that order shall remain in force until revoked or amended by any resolution of Parliament when it shall cease to have effect or shall have effect in its amended form, as the case may be, but without prejudice to the validity of anything done under that order prior to its revocation or amendment.
  2. (2) The Minister may by statutory order delete from, vary or add to any item specified in the Second Schedule to this 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

7. Rules

The Minister may make rules generally for better carrying out the purposes of this Act Schedules

First Schedule (Section 2 )

Rate of export duty

Per 100 kg.

shs. cts.

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 “Rules”.

“The Minister may make rules generally for better carrying out the purposes of this Act Schedules”
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. The Minister may make rules generally for better carrying out the purposes of this Act Schedules
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 · Duty to be paid
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

1. Dried hides, including dried 33

game hides

2. Wet-salted hides, including 16

game hides

3. Goatskins 109

The text of this section isn't in the consolidation we hold — see the original PDF above.

4. Sheepskins 82

Second Schedule (Section 2 )

Exemptions from export duty

1. Pickled, partly or wholly tanned hides and skins

The text of this section isn't in the consolidation we hold — see the original PDF above.

2. Cattle masks, pizzles and sinews

The text of this section isn't in the consolidation we hold — see the original PDF above.

3. Glue-stock, that is to say, hides

or skins which fall within any of the following categories (a) dry cattle hides (whether suspension or ground dried or dry salted), weighing more than four pounds when air dry, which have been cut into pieces not greater in size than one-quarter of the whole;

(b)

air-dried sheepskins, goatskins and calfskins (whether suspension or ground dried or dry salted), weighing less than four pounds when air dry, which have been cut transversely from flank edge to flank edge into pieces not greater in size than one-half of the whole;

(c)

wet salted cattle hides which have been cut into pieces not greater in size than one-quarter of the whole, and which carry a certificate by the exporter that they are glue-stock within the meaning of this item.

4. Any game hide obtained by

any person under a licence issued to him or her under the Game (Preservation and Control) Act, where that person satisfies the chief game warden that the game hide is not intended to be sold and obtains from the chief game warden a certificate to that effect

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.