Section 2: Establishment of the department

(1) There is established a department of customs and excise which shall be a department of the Government within the Ministry responsible for finance. (2) There shall be appointed under this Act a commissioner of customs and excise and such other officers as may be necessary for the administration and efficient working of the department, and the commissioner of customs and excise so appointed shall, subject to the control of the Minister, be responsible for the control and management of the department and for the collection on behalf of the Government of, and for accounting to the Government for, all customs and excise revenue levied or collected in Uganda under the Customs Management Act or the Excise Management Act. (3) All references in any written law, whether directly or by implication, to the East African department or to the Commissioner General or to officers of the East African department shall be deemed, unless the context otherwise requires, to be references respectively to the department or to the commissioner of customs and excise or to officers of the department.