Hides and Skins (Export Duty) Act
- Commenced on 1 April 1962
- [This is the version of this document at 31 December 2000.]
- [Note: The version of the Act as at 31 December 2000 was revised and consolidated by the Law Reform Commission of Uganda. All subsequent amendments have been researched and applied by Laws.Africa for ULII.]
1. InterpretationIn this Act, unless the context otherwise requires—
2. Duty to be paidThere shall be paid to the commissioner of customs and excise at the time and place of export the export duty set out in the First Schedule to this Act in respect of every hide, skin or game hide exported from Uganda; except that no export duty shall be payable upon any item set out in the Second Schedule to this Act.
3. No export except in specified manner or from specified placesNo hide, skin or game hide shall be exported from Uganda except by rail from Kampala and Mbale railway stations or through a hides and skins exporting centre appointed under section 7 of the Hide and Skin Trade Act; except that the commissioner of customs and excise may, in his or her discretion, give permission for the export of any particular lot or lots of hides, skins or game hides in any manner or from any place to be named by him or her.
4. Returns to regional commissioner of customs and exciseAny person who exports hides, skins or game hides shall furnish monthly to the regional commissioner of customs and excise, Kampala, within thirty days of the close of the last preceding month a return in the form and manner specified by the commissioner showing the total weight, number, kind and destination of all hides, skins and game hides exported by him or her.
5. Offences and penaltiesAny person who—
6. Variation of Schedules
7. RulesThe Minister may make rules generally for better carrying out the purposes of this Act.
History of this document
01 April 1962