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0 parts · 3 sections · 1 Schedule
Uganda
claim a To prevent revenue deduction or credit with respect to goods destroyed as leakage a result of damage of trading stock, expiry of trading stock, damage of manufactured stock, or expiry of manufactured stock or obsolete stock to inform the Commissioner, in writing, before destroying the goods.
payment of principal Reduce tax arrears tax by 31st December 2024 Any interest and penalty outstanding as of 30th June 2023, shall be waived when the taxpayer pays the principal tax by 31st December 2024. Where the taxpayer pays part of the principal tax, the payment of interest and penalty shall be waived on a pro-rata basis.
CUSTOMS TAXES
NEW STAYS OF APPLICATION FOR FY 2024/2025
No. HS Code Item description Illustration Decision Justification
4011.20.10 rubber, of a kind applicable at substitution used on motor a rate of 35% and 4011.20.20 vehicles; Inner instead of 25% protection of 4012.11.00 Tubes, of rubber for one year local industry. 4012.12.00 4012.20.00 4013.10.00 4013.90.00
2 6208.91.00 Postpartum mesh Import duty is To promote 6208.92.00 pants (for medical applicable at the health purposes only). a rate of 0% sector, and 6208.99.00 instead of 25% reduce on for one year, maternal for medical mortality. purposes only
3 8201.10.00 Spades and Import duty is Import Shovels applicable at substitution a rate of 35% and instead of 10% promotion of for one year local industries
No. HS Code Item description Illustration Decision Justification 4 8205.59.00 Hand tools of Import duty is Import a kind used applicable at substitution in agriculture, a rate of 35% and horticulture or instead of 10% promotion of Forestry (Trowels, for one year local industries Steel Floats, Crow Bars)
5 3506.10.00 Silicone Sealant Import duty is Promotion applicable at of local a rate of 35% industries instead of 25% for one year
6 3920.10.90 Printed plastic oil Import duty is Promotion 3920.99.90 pouches and cello applicable at of local tape a rate of 35% industries 3919.10.00 instead of 25% for one year
No. HS Code Item description Illustration Decision Justification 7 7323.93.00 Of stainless Import duty is Promotion steel / Other applicable at of local table, kitchen or a rate of 35% industries other household instead of 25% articles and parts for one year thereof, of iron or steel; Stainless Steel Saucepan / Stainless Steel Pressure cooker / Stainless Steel Thali-Serving plate / Stainless Steel Tea Saucepan / Stainless Steel Induction Saucepan / Stainless Steel Stockpot / Stainless Steel Fry Pan 8 7326.20.00 Articles of iron or Import duty is Promotion steel wire (bucket applicable at of local handles) a rate of 35% industries instead of 25% for one year
9 3215.11.00 Printing ink Import duty is Promotion 3215.19.00 applicable at of local a rate of 25% industries instead of 10% for one year
10 3214.10.10 Glaziers' putty, Import duty is Promotion grafting putty applicable at of local 3214.90.00 a rate of 35% industries Other (Wall putty) instead of 25% for one year
No. HS Code Item description Illustration Decision Justification 11 3917.29.00 Hose pipe Import duty Promotion 9603.40.00 is applicable of import Pint and roller at a rate of substitution 9603.90.00 brush 35% instead and BUBU 8205.20.00 of 25%, 10% policy Sledge hammer respectively, 8202.10.00 for one year Bow saw frame 7323.94.00 7326.90.90 Ghamela / kadai
12 8703.40.00 Electric & Hybrid Import duty is Promotion 8703.50.00 vehicles applicable at of local 8703.60.00 a rate of 25% industries for one year 8703.70.00 8703.80.90 8704.60.90
13 8711.60.00 Electric Import duty is Promotion Motorcycles applicable at of local a rate at 25% industries for a period of one year
No. HS Code Item description Illustration Decision Justification 14 8704.22.90 Motor Vehicles Import duty is Promotion for Transport of applicable at and Goods with Gross a rate of 25% development Vehicle Weight of Uganda's Exceeding 5 Tons automotive But not Exceeding industry 20 Tons. 15 8704.23.90 Motor Vehicles for Import duty is Promotion transport of goods applicable at and with gross vehicle a rate of 10% development weight exceeding of Uganda's 20 tons automotive industry
16 7317.00.00 Nails, tacks, and Import duty is To protect drawing pins, applicable at local corrugated nails a rate of 35% producers staple other than or US$ 350 / of these those of heading MT whichever products 83.05 and similar is higher for against articles of iron or one year imported steel, whether or cheap not with heads of products and other materials. to implement the EAC directive of the heads of States 17 7323.10.00 Iron or steel wool; Import duty is Enough 7323.10.90 pot scourers applicable at capacity in and scouring or a rate of 35% the region - polishing pads, instead of 25% protection of gloves and the like for one year. manufacturers
18 2106.90.20 Preparations of Import duty is a kind used in applicable at manufacturing of a rate of 25% beverages and instead of 10% food. for one year.
A. NEW REMISSIONS ON IMPORT DUTY ON RAW MATERIALS AND INDUSTRIAL INPUTS APPLICABLE TO ONLY MANUFACTURERS FOR A PERIOD OF ONE YEAR (FY 2024/25) No. HSC Item Description Illustration Decision
1 3810.90.00 Preparations of a Remission of duty from kind used as cores 10% to 0% for one year or coatings for for manufacturers of welding electrodes. welding electrodes
2 1516.20.00 Vegetable fats Remission of duty from 1513.19.00 and oils and their 35% to 25%, 25% to 10% fractions/Cocoa and; 10% to 0% on raw 1901.90.10 butter substitute materials and inputs for 2007.10.00 the manufacturers of Other/coconut oil chocolates for one year 2007.99.00 refined
Malt extract/Barley malt extract powder
Homogenised preparations/Nut paste/Nut butter Other/Fruit puree
3 7607.11.00 Aluminum foil - Remission of duty from jumbo roll -- Rolled 10% to 0% for one year but not further for the manufactures of worked aluminium foil packs for one year.
4 5603.11.00 Duster pad Remission of duty material- non- from10% to 0% on inputs woven fabric for the manufacture of school dusters for one year.
5 7307.92.00 Elbows, Equal tee, Remission of duty to 7307.93.00 Reducing tee, End 10% on raw materials 7307.99.00 cap, Unions, Flanges and inputs for the 7307.91.00 adapter, Blind cap, manufacturers of 8481.80.00 Over bridge bow, specialized PPR pipes Transitional piece, for one year. Valves, Coupling, Sockets
4817.30.00 Pouch Remission of duty to 0% on inputs for 4819.10.00 the manufacture of Thermoforms 5407.51.00 mosquito repellents. 3921.19.90 Mesh / Substrate Film
2106.90.20 Preparations of Remission of duty to a kind used in 10% on inputs for the manufacturing of manufacture of foods beverages and food. and beverages.
Statutory text reproduced from the Laws of Uganda consolidation — public-domain legislation, consolidated by ULII / Laws.Africa (CC BY 4.0). This is a point-in-time text and may not reflect later amendments; confirm against the latest Uganda Gazette before relying on it.
