Excise Tariff (Amendment) Act, 2008, 2008

Short title: 

Excise Tariff (Amendment) Act, 2008

Date of promulgation: 

17 June 2008

Date of commencement: 

1 July 2008

Download Original File: 

ACTS

SUPPLEMENT No. 3                                                                                27th June, 2008.

ACTS SUPPLEMENT

to The Uganda Gazette No. 33 Volume CI dated 27th June, 2008.

Printed by UPPC, Entebbe, by Order of the Government.

Act 5                         Excise Tariff (Amendment) Act                         2008

THE EXCISE TARIFF (AMENDMENT) ACT, 2008.

ARRANGEMENT OF SECTIONS.

Section

  1. Commencement.
  2. Amendment of Cap. 338.
 

1

 

Act 5

 

Excise Tariff (Amendment) Act

 

2008

 

THE EXCISE TARIFF (AMENDMENT) ACT, 2008. An Act to amend the Excise Tariff Act to replace the Second Schedule to the Act prescribing rates of excise duty.

Date of Assent: 17th June, 2008.

Date of Commencement: 1st July, 2008.

Be it enacted by Parliament as follows:

  1. Commencement.

This Act shall come into force on 1st July, 2007.

  1. Amendment of Cap 338.

The Excise Tariff Act is amended by substituting for the Second Schedule, the following—

 

2

 

Act 5

 

Excise Tariff (Amendment) Act                         2008

 

“SCHEDULE

No.                      Item

  1. (a) Extracts, essences and concentrates
  1. Cigars, cheroots, cigarillos containing tobacco
  2. Soft cup (whose local content is more than
    of its constituents)
  3. Other soft cup
  4. Hinge Lid
  5. Other
  6. Smoking tobacco, whether or not containing
    tobacco substitutes in any proportion
  7. "Homogenised" or "reconstituted" tobacco
  8. Other
  1. Beer
  1. Made from malt
  2. Whose local raw material content, excluding
    water, is at least 75% by weight of its constituents
  1. Spirits
  1. Made from locally produced raw materials
  2. Other
  1. Wine
  1. Made from locally produced raw materials
  2. Other
  1. Waters, including mineral waters or artificial mineral
    waters and aerated waters, containing added sugar or other
    sweetening matter or flavoured and other non-alcoholic
    beverages, not including fruit or vegetable juices of
    heading 22.09 and 2202.10.00, Mineral waters and aerated
    waters containing added sugar or other sweetening matter
    or flavoured.
  2. Mineral water, bottled water and other water purposely for
    drinking
 

S. 3

Rate of excise duty

10%

150%

70%

Shs. 19,000 per 1000 sticks Shs. 21,000 per 1000 sticks Shs. 48,000 per 1000 sticks 150%

150%

150%

150%

 

60%

30%

 

45%

70%

 

20%

70%

 

13%

 

10%

 

3

 

Act 5                         Excise Tariff (Amendment) Act                         2008

 

  1. Airtime                                                                                               12%
 

  1. Landlines and public payphones
  2. Cement
  3. Fuel
  1. Motor Spirit (gasoline)
  2. Gas oil (automotive, light, amber for high
    speed engine)
  3. Other gas oils
  4. Gas Oil for Thermal Power Generation to
    national grid
  5. Illuminating Kerosene
  1. Cane or beet sugar and chemically pure sucrose in
    solid form
  2. Cane or beet sugar for industrial use
  3. Sacks and Bags of polymers of ethylene and other
    plastics under its HS codes 3923.21.00 and 3923.29.00
 

5%

Shs. 500 per 50 kg

Shs. 850/ per litre

Shs. 530/ per litre Shs. 530/ per litre

Nil

Shs. 200/ per litre

Shs. 50. per kg

0%

120%”

 

4