Tax Amendments FY2023-24

in Tax Matters (Implementa tion) Bill, 2023

Note: The Tax (Amendment) Bills, 2023 were tabled before parliament for discussion. The proposed changes set out in the various Bills are set to come into force on 1 July 2023 and will become law once assented to by the President.

INCOME TAX (AMENDMENT) BILL, 2023 1 Exclusion from the definition of a Company - a unit Because all unit trusts trust are registered as companies.

2 Removal of Initial allowance deductions To enhance revenue The bill proposes to repeal initial allowances of 50% of the cost of items of eligible property placed into service for the first time outside a radius of 50 Kilometers from Kampala; as well as an initial allow- ance of 20% of the cost of a new industrial building for the first year the building is placed in service.

3 Exclusion of interest capping on debts owed by To level the ground for micro-finance deposit taking institution and tier 4 all deposit taking finan- micro- finance institutions. cial institutions. The bill proposes to extend the exclusion on interest capping applicable to financial institutions to micro- finance deposit taking institutions and tier 4 micro- finance institutions.

4 Excluding winnings derived from gaming from with- To address a compliance holding tax. challenge. The proposed change to exclude 'winnings from The industry has been gaming' implies that a 15% WHT will not apply on facing a challenge of payment of winnings from gaming. collecting WHT because the players continue gambling as they win.

VAT (AMENDMENT) BILL, 2023 1 Sale by auction included as supply for goods To enhance revenue The Bill proposes to include the auction of goods as a supply of goods made by the auctioneer as the supplier in the course of auctioning goods. 2 Expansion of the scope of supplies considered to be To widen the tax base made in Uganda. The Bill proposes to expand the scope of supplies considered to be made in Uganda to include a person carrying on a business outside Uganda and does not have a place of business in Uganda, if the recipient of the supply is not a taxable person or a person who makes a supply with a total annual value in excess of UGX 150 million or a government entity that is not registered. 3 Broadening the definition of electronic services To widen the tax base The bill proposes to expand the meaning of an " electronic service" to mean a service supplied through an online or digital network by a supplier from a place of business outside Uganda to a recipient in Uganda, including the following additional services: a. Advertising platforms b. Streaming platforms and subscription-based services c. Cab-hailing services d. Cloud storage e. Data warehousing f. ny other service that the Minister of Finance has denoted by statutory instrument

4 Expanding the list of taxable supplies for which VAT To widen the tax base input credit cannot be utilized to include; • Payments made by a taxable person for enter- To enhance revenue tainment, for membership in a club, association or society of a sporting, social or recreational nature. In the past, this input VAT was being claimed by taxpayers on the basis that these payments were in respect to health benefits of the employees and not their entertainment. This amendment clarifies that payments to such establishments are not claimable. • Payments made by a taxable person outside Uganda making a supply of services to a non- taxable in Uganda such as non-resident suppliers of electronic services.

5 Limiting the input credit claimable by a taxable To increase revenue person to only supplies acquired for use in the related business, generating a taxable supply.

6 To remove the waiver on interest payable as at 30th This is in line with the June 2027 where the interest exceeds the aggregate amnesty proposal under of principal tax and penal tax. the TPCA.

7 Provision for non-resident suppliers to pay and To enhance compliance file tax returns in United States Dollars (USD) e.g. non-resident suppliers of digital services. To ease the payment of tax.

8 Add to the First Schedule of the VAT Act (public Organizations listed International organizations) ZEP-RE (PTA Reinsur- under the First Schedule ance Company) of the VAT

Act are entitled to certain VAT reliefs.e.g. Claiming VAT refunds.

9 Proposed amendments to the Second Schedule (VAT House cleaning Exempt Supplies) A. Supplies added to the exemption list Levelling of the ground • Animal feeds, premixes, concentrates and seed- for all industry players cake • Billets for further value addition in Uganda Promoting agriculture. • Supply of liquefied gas and denatured fuel ethanol Revenue enhancement B. Supplies to be removed from exemption list and widening of the tax • Diapers base • Cotton seedcake • All production inputs into iron ore smelting into billets

EXCISE DUTY (AMENDMENT) BILL, 2023

1 Introduce definition of fruit juice To widen the tax base The Bill proposes to introduce a definition for fruit juice to mean unfermented liquid extracted from the edible parts of a fresh fruit, whether the extracted liquid is diluted or not.

2 Introduce definition of un-denatured spirits To widen the tax base The Bill proposes to introduce a definition for un-denatured spirits to mean spirits that are not mixed with any substance to render the spirit unfit for human consumption.

3 Introduce definition of Vegetable juice To widen the tax base The Bill proposes to introduce a definition of vegetable juice to mean unfermented liquid extracted from the edible part of a vegetable, whether the extracted liquid is diluted or not.

4 Amendments to the Second schedule of the Excise Duty Act: Justification: • Where rates have increased; this is to enhance revenue or promote healthy living. • Where rates have decreased; this is to grow the local industries. • Where items have been added; this is to widen the tax base. No. Current item Proposed item Current duty Proposed description description rate duty rate 3 (a) Un-denatured Un-denatured 60% or UGX 60% or UGX spirits made spirits, of 1,500 per liter, 1,500 per from locally alcoholic whichever is liter, which- produced raw strength by higher ever is materials. volume of 80% higher or more made from locally produced raw materials

4 No. Current item de- Proposed item de- Current Proposed scription scription duty rate duty rate 3 (b) Un-denatured Un-denatured spirits, 100% 100% spirits made from of alcoholic strength or UGX or UGX imported raw by volume of 80% or 2,500/= 2,500/= materials more made from per liter, per liter, imported raw which- whichever materials ever is is higher higher

3 (c) Ready to drink any other Nil 80% or spirits un-denatured spirits UGX that are either - 1,700/= per (I) locally produced liter, which- and less than 80% ever is alcohol by volume higher

5 (b) Fruit juice and Fruit juice and 12% or 12% or vegetable juice vegetable juice, UGX 250 UGX 250 (except juice (except juice made per liter, per liter, made from at from at least 30% which- whichever least 30% pulp pulp or at least 30% ever is is higher or at least 30% juice by weight or higher juice by weight or volume of the total volume of the total composition of the composition of the drink from fruits and drink from fruits vegetables locally and vegetables grown) locally grown)

4 No. Current item de- Proposed item de- Current Proposed scription scription duty rate duty rate 5 (d) Any other non- Any other non- 12% or 12% or alcoholic beverage alcoholic beverage UGX UGX locally produced locally produced 250/= 250/= other than the bev- other than a per liter, per liter, erage referred to in beverage referred which- whichever paragraph (a) made to in paragraph ever is is higher out of fermented (a) made out of higher sugary tea solution fermented sugary with a combina- tea solution with a tion of yeast and combination of yeast bacteria and bacteria 6 Mineral water, Mineral water, 10% 10% or bottled water and bottled water and UGX 75 other water other water per liter purposely for drink- purposely for whichever ing drinking is higher 13 (g) Incoming Incoming USD 0.09 USD 0.09 international calls, international calls, per min- per minute except calls from except calls from the ute the Republic of Republic of Kenya, Kenya, the the United Republic of Rwanda Republic of and the Republic of Tanzania, the South Sudan Republic of Rwanda and the Republic of South Sudan 25(b) Any other Any other fermented 30% or 30% or fermented beverages including UGX 550 UGX 550 beverages including cider, Perry, mead or per liter, per liter, cider, Perry, mead or near beer produced whichev- whichev- near beer from locally grown er is er is produced from or locally produced Higher higher locally grown or raw materials produced raw materials

26 Construction Construction Nil Nil materials of a materials of a manufacturer, other manufacturer, other than a manufacturer than a manufacturer referred to in item referred to in item 21, whose 21, whose investment investment capital capital is at least is, at least USD 35m USD 35m in the case in case of a of a foreigner or USD foreigner or USD 5m in the case of a 5m in the case of a citizen citizen.

TAX PROCEDURE CODE (AMENDMENT) BILL, 2023

1 Requirement of a TIN to register an instrument To widen the tax required to pay stamp duty under the Stamp Duty base Act,2014. The bill proposes that a Local Authority, Government Institution or regulatory body shall not For information register an instrument required to pay stamp duty unless the person lodging the instrument for registration has a TIN.

2 Waiver of interest and penalty upon voluntary pay- To enhance ment of principal tax compliance The Bill proposes to empower the Commissioner to An Amnesty waive any interest and penalty payable by a taxpayer provision to relief tax if the taxpayer voluntarily pays either the whole or payers of the burden part of the principal tax outstanding as at 30 June of interest and pen- 2023 by 31 December 2023 alty.

To deal with the arrears register.

3 Limitation on presentation of new information at To enhance objections stage or under the Alternative Dispute compliance and Resolution ("ADR") proceedings. adherence to the The Bill proposes to prohibit a taxpayer from requirement for providing additional information when objecting to a the taxpayer not to tax decision or during ADR proceedings where such withhold information a taxpayer failed to provide such information upon from URA. receiving the request of the URA.

4 Clarification on payment allocation where taxpayer To provide clarity on makes a payment that is less than the total amount payment allocation of tax, penal tax and interest due. under Section 38 The bill proposes that where a taxpayer is liable for penal tax and interest in relation to a tax liability and the taxpayer makes a payment that is less than the total amount of tax, penal tax and interest due, the amount paid shall be applied to principal tax first until it is fully paid up.

5 Parliament to approve remission of tax. To involve parliament The bill proposes to require the Minister to obtain in making decisions Parliament's approval before remission of tax. that impact the consolidated fund.

6 Introduction of new offences relating to Digital Tax Stamps and impose higher penalties and sentences upon conviction for offences committed under the TPCA as summarized below: Justification: This is to enhance compliance.

OFFENCE FINE

person who interferes Stamp machine or tampers with a Digital Tax Stamp machine commits an offence and is liable, on conviction, for a fine not exceeding 1,500 currency points (UGX 30m) or imprisonment not exceeding 10 years.

The bill proposes that a taxpayer goods, brand or volume who fixes and activates a tax stamp on an incorrect good, brand or volume (i.e., the wrong good, brand or volume for that tax stamp) commits an offence and is liable, on conviction, for a fine not exceeding 500 currency points (UGX 10m), imprisonment not exceeding three years or both.

LOTTERIES AND GAMING (AMENDMENT) BILL, 2023

1 Amendment of the gaming tax rate. To enhance revenue The bill seeks to increase the gaming tax rate from 20% to 30% of the total amount of money staked, less the payouts (winnings) for the period of filing returns for the gaming activity.

THE TRAFFIC AND ROAD SAFETY (AMENDMENT) BILL, 2023

1 Requirement of a professional driving permit (not a To promote road badge of recognition) for drivers of persons who wish safety to provide an online digital platform for the provision of public service transport to passengers or goods.

2 Introduction of acceptable speed limits and provision To encourage com- of a fine upon conviction, of one hundred currency pliance to traffic points (UGX 2m) or imprisonment not exceeding three and road safety years, or both, to a person who fails to comply with the guidelines. set speed limit.

THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS (IMPLEMENTATION) BILL, 2023

The bill proposes to give force of law in Uganda, to the • To enhance Convention on Mutual Administrative Assistance in Tax revenue Matters; and the Multilateral Competent Authority • To enhance Agreement on Automotive Exchange of Financial compliance Account Information among others. • To prevent evasion of Key provisions of the bill include: taxes. • The Commissioner of the Uganda Revenue Authority will have an obligation to exchange information with other competent authorities in other jurisdictions upon request of an applicant State. • The Commissioner of the Uganda Revenu Authority will have an obligation to ensure that there is no breach of confidentiality of the information shared by other competent authorities. • An individual or entity in Uganda with the intention of evading taxes by transferring assets or proper- ties to other jurisdictions that are member States of the Convention, may be prevented from doing so through the competent authorities in the other jurisdictions.

CUSTOMS AMENDMENTS FOR THE FINANCIAL YEAR CUSTOMS AMENDMENTS FOR THE2023 - 2024 FINANCIAL YEAR 2023 - 2024

NEWSTAYS A. NEW STAYSOF OF APPLICATION APPLICATION

No. HS Code Item Illustration Decision Comments

and paper and packaging paperboard, paperboard. Import materials 3920.69.90 Other duty is applicable and raw Uncoated at a rate of 10% materials kraft paper instead of 25%. used in the 3921.90.90 and manufactur 4804.19.90 - Other 4821.10.90 paperboard, e of Uncoated kraft Other plates, surgical paper and sheets, film, and paperboard. Import foil and strip, examinatio duty is applicable of plastics, n medical at a rate of 0% gloves. Unprinted instead of 10%. plates, 3921.90.10 - Other sheets, film, plates, sheets, film, To foil and strip foil and strip, of promote of plastics plastics. Import industrialis Paper or duty is applicable ation paperboard at a rate of 10% labels of all instead of 25%. kinds, whether or 3921.90.10 - not printed. Unprinted plates, sheets, film, foil and strip of plastics. Import duty is applicable at a rate of 10% instead of 25%. 3921.90.90 - Printed plates, sheets, film, foil and strip, of plastics. 1

A. NEW STAYS OF APPLICATION

No. HS Code Item Illustration Decision Comments

4823.69.00 These are and paper and at a rate applicable packaging paperboard, paperboard. of 10% Import instead of materials 3920.69.90 Other duty 25%. is applicable and raw Uncoated at a rate of 10% materials kraft paper 4821.10.90 instead - Paper of 25%. used in the 3921.90.90 and or paperboard manufactur 4804.19.90 - Other 4821.10.90 paperboard, labels of all kinds, e of Uncoated kraft Other plates, whether or not surgical paper and sheets, film, printed. Import and paperboard. Import foil and strip, duty is applicable examinatio duty is applicable of plastics, at a rate of 25% n medical at a rate of 0% instead of of 10%. 35%. gloves. Unprinted instead plates, 3921.90.10 - Other

-- Coachfilm, 7318.11.00 - Coach This will plates, sheets, film, To foil and strip screws screws. Import promote 7318.12.00 foil and strip, ofduty promote of plastics is applicable at a import -- Other plastics. Import industrialis 7318.13.00 Paper or substitutio dutyof rate is 25% instead applicable ation wood paperboard 7318.14.00 of a10%. at rate of 10% n and screwsof all labels instead of 25%. BUBU 7318.15.00 kinds, 7318.12.00 - Other -- Screw Policy. whether or 3921.90.10 wood - screws. 7318.16.00 hooks and not printed. Unprinted Import plates, duty is screw rings sheets, film,atfoil and 7318.19.00 applicable a rate -- Self- strip of 25%of instead plastics.of 7318.23.00 Import tapping 10%. duty is screws applicable at a rate of 10% - Screw instead of 8302.10.00 -- Nuts hooks and screw 25%. -- Other rings. Import duty 3921.90.90 - is applicable at a Printed plates, -- Rivets rate of 25% sheets, film, instead foil and -- Other of 10%. strip, of plastics.

-Hinges 1 7318.14.00 - Self- tapping screws. Import duty is applicable at a rate of 25% instead of 10%. 7318.15.00 - Other screws and bolts, whether or not with 2

A. NEW STAYS OF APPLICATION

No. HS Code Item Illustration Decision Comments

their nuts or - Other These are and paper washers.andImport packaging paperboard, paperboard. duty is Import applicable materials 3920.69.90 Other duty is applicable and raw at a rate of 35% Uncoated at a rateofof25%. 10% materials 3921.90.10 instead kraft paper instead of 25%. used in the 3921.90.90 and 7318.16.00 - Nuts. manufactur 4804.19.90 - Other 4821.10.90 paperboard, Import duty is e of Uncoated kraft Other plates, applicable at a rate surgical paper and sheets, film, of 25% instead of and paperboard. Import foil and strip, 10%. examinatio duty is applicable of plastics, n medical at a rate of-0% 7318.19.00 Other gloves. Unprinted instead Import screws. of 10%. duty plates, is applicable at a 3921.90.10 - Other sheets, film, rate of 25% instead plates, sheets, film, To foil and strip of foil10%. and strip, of promote of plastics plastics. Import industrialis Paper or 7318.23.00 - Rivets. duty is applicable ation paperboard Import duty is at a rate of 10% labels of all applicable at a rate instead of 25%. kinds, of 25% instead of whether or 3921.90.10 - 10%. not printed. Unprinted plates, 7318.29.00- sheets, film, Other foil and non-threaded strip of plastics. articles.duty Import Import is duty is applicable applicable at a rate at of a10% rateinstead of 25%of 25%. instead of 10%. 3921.90.90 -- Printed Import Hinges. plates, duty sheets, is film, at applicable foilaand strip, of plastics. rate of 25% instead 1 of 10%.

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A. NEW STAYS OF APPLICATION

No. HS Code Item Illustration Decision Comments

4823.69.00 Other paper Starches 4823.69.00 Import duty -isOther This Thesewill are and paper and packaging promote 4804.19.90 applicable at a rate paperboard, paperboard. Import materials import of 25% instead of 3920.69.90 Other duty is applicable and raw 10% for one year substitutio Uncoated at a rate of 10% 3921.90.10 nmaterials and kraft paper instead of 25%. used in the BUBU 3921.90.90 and manufactur 4804.19.90 - Other Policy. And 4821.10.90 paperboard, e of Uncoated kraft protect Other plates, surgical paper and industries sheets, film, and paperboard. Import that have foil and strip, examinatio duty is applicable invested in of plastics, n medical at a rate of 0% vertically gloves. Unprinted instead of 10%. integrated plates, cassava 3921.90.10 - Other sheets, film, plates, sheets, film, production To foil and strip foil and strip, of value chain promote of plastics plastics. Import processing. industrialis Paper or duty is applicable ation 4 paperboard Import 8703.40.00 Electric & at a rateduty of is 10% To labels of all Hybrid applicable instead of at a rate 25%. promote 8703.50.00 kinds, vehicles of 0% for one 3921.90.10 - year electric whether or 8703.60.00 vehicles not printed. Unprinted plates, 8703.70.00 sheets, film, foil and and reduce strip of plastics. pollution 8703.80.00 Import duty is applicable at a rate of 10% instead of 25%. 3921.90.90 - Printed plates, sheets, film, foil and strip, of plastics. 1

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A. NEW STAYS OF APPLICATION

No. HS Code Item Illustration Decision Comments

Other paper Electric 4823.69.00 Import duty -isOther These To are and paper and at a rate packaging 4804.19.90 Motorcycles applicable promote paperboard, paperboard. Import materials at 0% for a period electric 3920.69.90 Other duty is applicable and raw of one year motorcycle Uncoated at a rate of 10% materials 3921.90.10 s and kraft paper instead of 25%. used in the 3921.90.90 and reduce manufactur 4804.19.90 - Other pollution 4821.10.90 paperboard, e of Uncoated kraft Other plates, surgical 9619.00.90 Baby Importand paper duty is This sheets, film, and diapers applicable paperboard. at a rate Import measure is foil and strip, examinatio of 35% duty is instead of applicable intended to of plastics, n medical at 25%a for rate of one0% year protect gloves. Unprinted instead of 10%. local plates, industries 3921.90.10 - Other sheets, film, plates, sheets, film, To foil and strip foil and strip, of promote of plastics plastics. Import industrialis Paper or duty is applicable ation paperboard at a rate of 10% labels of all instead of 25%. kinds, whether or 3921.90.10 - not printed. Unprinted plates, 6 76.04 Aluminium sheets, duty Import film, is foil and This bars, rods applicable strip at a rate of plastics. measure is and profiles of 35% duty Import instead is of intended to applicable 25% for oneat a rate year protect of 10% instead of local 25%. industries 3921.90.90 - Import duty is To protect Printed plates, applicable at a rate local sheets, film, foil and Aluminium of 35% strip, ofinstead plastics.of industries 76.08 tubes and 25% for one year given these pipes. 1 are finished products.

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B.B. NEW NEW REMISSIONS REMISSIONS ON DUTY IMPORT IMPORT ONDUTY RAW ON RAW MATERIALS AND INDUSTRIAL MATERIALSINPUTS ANDAPPLICABLE TO ONLY INDUSTRIAL MANUFACTURERS INPUTS APPLICABLE TO ONLY FOR MANUFACTURERS A PERIOD OF ONE YEAR FOR A PERIOD OF ONE YEAR

No. HSC Item Illustration Decision Comments

1 3402.90.00 Organic Remission of These are raw surface- duty from materials for active 25% to 10% manufacturers agents for one year. of industrial tube mill coolant for one year

2 3907.99.00 Clear primer Granted to Remission of duty from 10% manufacturers to 0% for one of pre-painted year. coils and sheets for one year

3 3208.10.10 Top coat Remission of Granted to 3208.10.20 colour manufacturers duty from 10% 3208.10.90 primer/paint of pre-painted to 0% for one year. coils and sheets for one year

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FOR A PERIOD OF ONE YEAR

No. HSC Item Illustration Decision Comments

14 3402.90.00 4016.92.00 Organic --Erasers of Remission of These Grantedaretoraw Remission of 7616.99.00 surface- rubber/penc duty from materials for manufacturers duty from 10% ilactive rubber tip 25% to 0%tofor 10%one manufacturers of school agents for year. year. one of industrial pencils for one -- Other tube year. mill (Other coolant for one articles of year aluminium)/ Pencil 2 3907.99.00 Clear primer ferrule Remission of Granted to duty from 10% manufacturers to 0% for one of pre-painted year. coils and sheets for one year

5 7606.11.00 -- Of Remission of Granted to aluminium, duty from manufacturers 3 3208.10.10 Top coat Remission Granted to not alloyed 25% to 0% of for of kitchenware colour duty from 10% manufacturers 3208.10.90 (aluminium one year. items for one primer/paint to 0% for one of pre-painted coils) year. year. coils and sheets for one year

6 2710.19.59 Petroleum Granted to Remission of Base Oils duty from 10% manufacturers to 0% for one of lubricants for year. one year.

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FOR A PERIOD OF ONE YEAR

No. HSC Item Illustration Decision Comments

17 3402.90.00 3906.90.00 Organic -Other Remission of These Grantedaretoraw Remission of surface- polymers in duty from materials for manufacturers 3215.19.00 duty from 10% active primary 25% to 0%tofor 10%one manufacturers of metal crown agents forms for year. year. one of industrial caps for one tube year. mill --Other coolant for one Printing ink year

2 3907.99.00 Clear primer Remission of Granted to duty from 10% manufacturers to 0% for one of pre-painted 8 8481.80.00 - Other Granted to Remission of year. coils and sheets appliances duty from 10% manufacturers 8481.90.00 for one year to 0% for one of tyres and - Parts 2707.50.00 year. tubes for one -Other year. aromatic 2519.10.00 hydrocarbon 3 3208.10.10 Top coat Remission of Granted to mixtures 3208.10.20 colour manufacturers duty from 10% 3208.10.90 primer/paint --- Zinc of pre-painted to 0% for one oxide year. coils and sheets for one year -Natural magnesium

9 3920.10.90 --- Other Remission of Granted to plates duty from manufacturers 25% to 10% of tyres and --Other for one year. tubes for one Lubricating year. preparations 6

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FOR A PERIOD OF ONE YEAR

No. HSC Item Illustration Decision Comments

1

5404.19.00 Organic --Synthetic Remission of These Grantedaretoraw surface- Remission duty from of materials for Monofilamen duty from manufacturers active ts (Paint 25% to 10% manufacturers of construction 25% to 0% for agents brush for one one year. year. of industrial sand paper and bristles) tube paintmill brushes coolant for one for one year. -Unprinted year polymers of vinyl 2 3907.99.00 Clear primer chloride Remission of Granted to duty from 10% manufacturers to 0% for one of pre-painted year. coils and sheets for one year

Remission of of paper or duty from manufacturers 3 3208.10.10 paperboard Top coat 25% to 10% of construction Granted to Remission of 3506.91.00 only colour(sand for one year. sand paper manufacturersand duty from 10% 3208.10.90 paper jumbo primer/paint paint brushes to 0% for one of pre-painted roll) year. coilsone for andyear. sheets 5602.90.00 for one year --- 6001.10.00 Adhesives based on 7326.90.90 Polymers of 3901-3913 or Rubber

-- Other Felt Fabrics

- Long pile fabrics

--- Other 6 (Bristle metal strips)

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FOR A PERIOD OF ONE YEAR

No. HSC Item Illustration Decision Comments

1

1701.99.10 Organic Sugar for Remission of These are raw Remission surface- Remission duty from of materialstofor Industrial duty to 25% Granted 1701.99.20 active 25% to 10% manufacturers Use instead of manufacturers agents for 100%one year. or US of industrial who use Sugar $460/MT tube as an mill input in whichever is coolant for one Production higher. year

2 3907.99.00 Clear primer Remission of Granted to C. ADDITIONAL GOODS MOVED TO THE 4TH10% manufacturers duty from C. ADDITIONAL GOODS MOVED TO THE 4TH BANDtoRATE OF 35% IN BAND RATE OF 35% IN THE EAC-CET for one of pre-painted 0% THE EAC-CET year. coils and sheets for one year

NO. HS CODE DESCRIPTION

Fish and crustaceans, molluscs and other aquatic invertebrates (225 1 Chapter 3 3 3208.10.10 TopTariff coat Lines all at 25% import duty rate) Granted to Remission of 3208.10.20 colour duty from 10% manufacturers 3208.10.90 primer/paint to 0% for one of pre-painted 2 0102.29.00 Other year. coils and sheets for one year 3 0102.39.00 Other

4 0102.90.90 Other

5 0103.91.00 Weighing less than 50kg

6 0103.92.00 Weighing 50 kg or more

7 0104.10.90 Other

8 0104.20.90 Other 6

9 0407.21.00 Of fowls of the species Gallus domesticus

10 0409.00.00 Natural honey

11 0714.10.00 Manioc (cassava)

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