Excise Duty Act, 2014
Act 11 of 2014
- Published in Uganda Gazette no. 61 on 24 October 2014
- Assented to on 19 October 2014
- Commenced on 1 July 2014
- [This is the version of this document as it was from 24 October 2014 to 26 November 2020.]
Part I – Preliminary
1. CommencementThis Act shall be deemed to have come into force on 1st July, 2014.
2. InterpretationIn this Act, unless the context otherwise requires—"aircraft" includes every description of craft used in aerial navigation;"assessment" means—(a)the ascertainment of excise duty under this Act; or(b)the ascertainment of the amount of interest and any other amount payable by a person under this Act;(c)a decision of the Commissioner which, under this Act, is subject to objection and appeal;"Authority" means the Uganda Revenue Authority established by the Uganda Revenue Authority Act;"beer" includes ale, porter, and any other description of beer and any liquor which is made or sold as a description of, or substitute for, beer and which contains more than two per cent of proof spirit but does not include—(a)liquor as defined in the law relating to liquor; or(b)any kind of beer prescribed by regulations;"cigar" means a cigar, cheroot, or cigarillo, prepared from tobacco;"cigarette" means a cigarette prepared from tobacco and includes any form of tip and the paper;"Commissioner" means the Commissioner General appointed under the Uganda Revenue Authority Act;"distiller" means a manufacturer of spirits by distillation of a fermented liquor or enguli or by any other process;"distillery" means a distiller’s factory;"distiller’s warehouse" means a place of security provided by a distiller and approved by the Commissioner under this Act;"document" includes magnetic tapes, disks and microfilms;"enguli" means a spirituous liquor including a drink containing liquor, which is conveyed into a receiver in a distillery entered under this Act as an enguli receiver;"excisable goods" means goods manufactured in Uganda and imported into Uganda and specified in Schedule 2 but does include goods exempt from duty;"excisable services" means the services specified in Schedule 2;"excise duty" means a duty imposed under this Act;"export" means to take or cause to be taken out of Uganda;"goods exempt from duty" means the goods specified in Schedule 3;"import" as used in relation to goods has the meaning assigned to it in the Value Added Tax Act;"importer" as used in relation to goods has the meaning assigned to it in the Value Added Tax Act""manufacture" includes the production of excisable goods or any intermediate or uncompleted process in the production of excisable goods or the rectifying or denaturing of spirits;"materials" means the goods from which excisable goods are capable of being manufactured and any residue from the process of manufacture;"officer" includes a person other than a labourer employed in the service of the Uganda Revenue Authority and whose right or duty it is to require the performance of any act in this Act;"own use" in relation to services means applying the services for non-business use;"owner" in respect of any excisable goods, materials, aircraft, vessel, vehicle, plant, or other thing, includes a person who is or holds himself or herself out to be the owner, manufacturer, agent or the person in possession of, or beneficially interested in, or having control of, or power of disposition over, such goods, materials, aircraft, vessel, vehicle, plant, or other thing;"plant" includes utensils, presses, machinery, mills, implements, appliances and fittings;"premises" includes a building, house, room or place;"registered person" means a person registered to manufacture excisable goods, import excisable goods or provide excisable services under this Act;"rectifier" means a person who redistills spirits removed from a spirits receiver for the purpose of purifying or adding flavour but does not include the redistillation of enguli;"return" means a return of excise duty;"specially denatured spirits" means spirits denatured in accordance with a formula prescribed by regulations made under this Act for specially denatured spirits;"spirits" means spirits of any description and includes all liquor mixed with spirits and all mixtures and compounds or preparations made with spirits but does not include denatured spirits or enguli;"sugar" includes a saccharine substance, extract, or syrup, rice, flaked maize, any other description of com which in the opinion of the Commissioner is prepared in a manner similar to flaked maize and any other material capable of being used in brewing except malt, com, hops, hop concentrate, or hop oil;"supply" as used in relation to services has the meaning assigned to it in the Value Added Tax Act;"telecommunications services" means a service for the transmission, emission, or reception of signals, writing, images, sounds, or information of any kind by wire, radio, optical, or other electromagnetic systems and includes the related transfer or assignment of the right to use capacity for such transmission, emission, or reception the provision of access to global or local information networks, but does not exclude a private network for the exclusive use of the person;"tribunal" means the tax appeals tribunal established by the Tax Appeals Tribunal Act;"value added services" means content, products or services offered in the telecom sector via the mobile platform and includes short messaging service and multimedia messaging service which afford the user flexibility in accessing other services including mobile betting, games, paying for services, products or promotions but does not include standard voice calls, peer to peer short messaging service and multimedia messaging service, fax transmission, internet, mobile money transactions and games promoted by a value added service provider licensed by the National Lotteries Board;"value added tax" means value added tax imposed under the Value Added Tax Act;"wash" means the fermented liquor from which spirits are produced by distillation;"wine" means liquor of a strength not exceeding fifty degrees of proof which is made from fruit and sugar and which fruit or sugar mixed with any other material and which had undergone a process of fermentation in its manufacture and includes mead.
Part II – Imposition, liability and payment of excise duty
4. Imposition of excise duty
Part III – Licensing of manufacturers, importers and providers of excisable goods and services
5. Licence for premises
Part IV – Control of excisable goods
6. Provision of facilities for excise control
8. Storage of excisable goods after manufacture
9. Deficiency or excess in stock
Part V – Payment of excise duty, returns, assessments and appeals
10. Payment of excise duty
11. Application of information technologySubject to conditions the Commissioner may prescribe, the formalities or procedures under this Act which may be carried out by use of information technology.
13. Liability to duty on re-importationWhere a remission or refund of excise duty has been granted in respect of excisable goods or excisable services which have been exported and those excisable goods or excisable services are subsequently unloaded in Uganda for home consumption those excisable goods or excisable services are liable to excise duty in force at the time of the unloading.
14. Excisable goods or excisable services granted remission liable to duty on disposal
Part VI – Miscellaneous
15. Prices quoted to include excise dutyThe price advertised or quoted for an excisable good or service shall include excise duty and the advertisement or quotation shall state that the price includes excise duty.
17. Power of Minister to amend ScheduleThe Minister may, by statutory instrument, with the approval of Cabinet, amend Schedule 1.
18. Repeal and savings
History of this document
27 November 2020 amendment not yet applied
Amended by Excise Duty (Amendment) Act, 2020
24 October 2014 this version
Published in Uganda Gazette number 61
19 October 2014
01 July 2014