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Section 16: Power to amend Schedule 1
External Trade Act
Point-in-time consolidation · as at 31 December 2023. This non-pilot lookup is excluded from search indexes pending a deterministic currency check. Verify against the latest Uganda Gazette before relying on it.
Consolidated text
The Minister responsible for finance may, by statutory instrument, with the approval of Cabinet, amend Schedule 1 to this Act Schedule 1 (Sections 1, 16)
Currency point A currency point is equivalent to twenty thousand shillings.
Schedule 2 (Section 12)
Surtax
Tariff No. Description Rate
22.01.10 Waters, including spa waters and 30%
aerated waters
22.02.10 Lemonade, flavoured spa waters 30%
ad flavoured aerated waters
22.03.00 Beer made from malt 50%
22.05.10 Still wine and grape must, not in 60%
bottle
22.05.90 Other sparkling wine 60%
22.09.10 Whisky 50%
Source: laws_africa.