Section 80: Imposition of fish levy

(1) A fish levy is imposed on fish exports originating from or caught in the fishing waters of Uganda. (2) The fish levy shall be payable at the following rates- (a) large fish species (fresh, salted or smoked) at USD 05 cents per kilogramme Free On Board (F.O.B); (b) fish bladder (maws) at eight percent of the total value; (c) small pelagic (Mukene, Mmeziri, Ragoge and Nkejje) at USD 02 cents per kilogramme for export; (d) industrial by-products (fish frames, fat, skin, fish off cuts and fish oil) at USD 02 cents per kilogramme for export. (3) The levy shall be paid by the exporter to the Uganda Revenue Authority at the time of export out of Uganda.