Excise Tariff Amendment Act, 2008, 2008

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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.

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—

“SCHEDULE

Text Box: 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%
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. Text Box: 13%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
  3. Airtime                                                                                               12%
  4. Text Box: 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%</div></div></div>    </div>

    
    
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