Professional Documents
Culture Documents
2
2018/19
SOCIAL CONCERNS
• Incentives for developers and operators of
industrial parks and free zones
• Exemption for Bibles and Korans from VAT
3
TELCOM SECTOR
• WHT on commissions to Airtime and
Mobile Money Agents
• Excise Duty on all Telecoms services
harmonized - 12%
• Increase in Mobile money transfer
charges (incl. Banks) 10% - 15%
• Introduction of Mobile Money levy -
1%
• Over the Top Transactions 200/= per
day per user
4
MNE AND CROSSBORDER
TRANSACTIONS
5
BEVERAGES / DRINKS
6
OTHERS
7
Review of Past provisions
• Income from Agro processing is exempt
• Income from Export of 80% of production
is exempt
• Initial Allowances for Plant & Machinery
(50km) outside Kampala only
• Juices from Uganda products exempt
from Excise duty
•
8
(Cont’d)
• Presumptive tax was simplified
9
Conclusion
• Take advantage
• Rights
• obligations
10
CUSTOMS
Key Highlights
International/Regional developments
Tax policies/incentives for financial year
2018/2019.
Business opportunities
Areas of investment
Sector promotion and growth
TAX POLICY
AMENDMENTS
F.Y. 2018/19
Theme: Boosting
manufacturing, job creation and
competitiveness
Regional and International
Developments
EAC
COMESA
TFTA
CFTA
Salient features
Infrastructure development
Standard Gauge Railway
Road Network
One area Network
ICT-Internet Connectivity
Regional Integration
Opportunities
This measure was introduced in 2013 and has seen Growth of 121% with
originally 290 units imported against the current 640 units. The Business
Community is requested to continue taking advantage of this measure.
Buses for transportation of more than
25 Persons HS Code : 8702.10.99
Import duty is applicable at a
rate of 10% instead of 25% for
one year;
This is to support the Public
transport sector and decongest
the city
This measure was introduced
in 2013 and has seen Growth
of 31% with originally 310
units imported against the
current 406 units. The Business
Community is requested to
continue taking advantage of
this measure.
Maternity (Mama) kit
HS Code: VARIOUS
Import duty is
applicable at a
rate 0% instead
of 10% or 25%
for one year.
HS code:
3401.20.10
This is meant to support the steel sector and encourage local production in
the country considering the heavy investment by the Industry Players.
Flat rolled
products of
iron or non
HS Codes:
alloy steel
7210.41.00 Import duty is applicable at a rate of 25% or
7210.49.00 USD 200/MT. However the applicable rate
7210.61.00 shall be 25% or USD 250/MT whichever is
higher for one year.
7210.69.00
7210.70.00 This is meant to support the steel sector in
7210.90.00 the country and encourage local production
7212.30.00 in the country considering the heavy
7212.40.00 investment by the Industry Players.
7212.50.00
Flat rolled products
of iron or non-alloy
steel
HS Code: 7212.60.00
Roofing tiles
coated with
acrylic paint
and the weather HS Code:
side coated 7308.90.10
with natural
sand granules
This is to support the
production of roofing tiles.
This is to match our
regional neighbours who
are already in production
• Jacquard Material for Making Spring
1 mattresses (printed with Company Logo)
• HS Code: 5408.33.00
2
• HS Code: 5513.11.00
2
Pipes of Chapters
39
70
73
Liquid HS Code:
Petroleum
Gas Cylinders 7311.00.00
(LPG)
Barley
Poly Vinyl
Alcohol
There is enough
production capacity in
the region and it should
be noted that Uganda is
importing sweets 1564
tonnes valued at USD
1,593,670 from outside
the Region and 3,743
HS Code: 1704.90.00 tones valued at USD
4,522,033 from within
the EAC Region
Chocolates
18.06
17.04
19.05
Import duty is
applicable at a
rate of 60%
instead of 25%
for one year
HS Code: 2710.19.10
Import duty is applicable at a rate of 10% instead
of 0%.
This product is a substitute to base oil and the
rate is for alignment purposes.
Lubricating greases Lubricants in liquid form
HS Code: 2710.19.51
HS Code: 2710.19.50
There is enough capacity by the manufacturers in the Region and it should be noted that
Uganda is importing lubricants 6,894 tons valued at USD 10,189,919 from outside the
Region and 18,109 tones valued at USD 33,307,800 from within the EAC Region.
Soap and organic surface active
products for use as soap
Heading: 34.01
Import duty is applicable at a rate of 35% instead of 25%
HS Code: 63.01
Import duty is applicable at a
rate of 35% instead of 25 or
USD 200/250MT whichever is
Steel articles of higher.
chapters 72 and 73
There is enough capacity by
comprising of;
the manufacturers in the
Corrugated iron region it should be noted that
sheets Uganda is importing articles
(galvanized and of steel 2,082 tonnes valued
preprinted) at USD 2,675,929 from
outside the Region and
Pre painted coils
4,102 tones valued at USD
Galvanized coils 6,354,243 from within the
Hoop iron EAC Region.
Twisted bars Cos. Roofings Ltd, Steel &
Flat bars Tube, Uganda BAATI, etc
Mild steel plates
Doors, windows and their frames
Chapters: 44, 73 and 76
Import duty is applicable at a rate of 35% instead of 25%.
Heading: 94.04
HS Code: 9608.10.00
Import duty is applicable at a rate of 60% instead of 25%.
There is enough capacity by the manufacturers in the region it should be noted that
Uganda is importing toothbrushes 243 tonnes valued at USD 810,507 from outside
the Region and 2.3 tones valued at USD 19,989 from within the EAC Region as well
as importing ball point pens 154 tones valued at USD 563,552 from outside the
Region and 482 tone valued at USD 1,246,156 from within the EAC Region
RAW MATERIALS AND
INDUSTRIAL INPUTS TO BE
CONSIDERED FOR DUTY
REMISSION FOR A PERIOD OF
ONE YEAR
HS Code: 2106.90.90
Gum base for Umbrella heads for
the manufacture roofing nails
of chewing gum
HS Code: 7326.90.90
Import duty remitted from 25%
Import duty remitted to 10% for the manufacture of
from 25% to 10% for the roofing nails.
manufacture of chewing E.g. Newtech Industries,
Jayson Nuts, Metal & Wood
gum. E.g. Jason Foods Industries
INPUTS USED IN THE MANUFACTURE OF
PESTICIDES, FUNGICIDES, INSECTICIDES AND
ACARICIDES AS APPROVED BY THE MINISTRY
OF AGRICULTURE
HS Code: Various
Granted duty remission
at 0% on inputs used in
the manufacture of
pesticides, fungicides,
insecticides and
acaricides as approved
by the Ministry of
Agriculture.
E.g. Kyebe General
Merchandise, Eram Ltd
Inputs used in the manufacture
of energy stoves.
HS Code: Various
HS Code:
Various
7. 3920.20.90 Other plates, sheets, film, foil and strips 25% 10%
HS Code: 87.11
HS Code: 87.12
5th
Item 9 of Part A of the
Item 9 of Part A of the 5th schedule
schedule amended by adding
amended by adding bicycles for
motor cycles for racing/rally. racing/rally.
This will help boost motor cycle This will help boost bicycle sport.
sport.
Motor boat ambulance
HS Code:
89.03
Split HS Code 8903.99.00 and provide CET rate of 0% for motor boat
ambulance.
--- 8903.99.10 motor boat ambulance 0%
---8903.99.90 other 25%.
This is meant to avail ambulance services to hard to reach areas on
water
Motor cars for Transport of
Tourists
If Motor cars are imported by licensed
tour operators, they must meet these
conditions;
They are four wheel drive with open roof facility for game
viewing and have a seating capacity not exceeding 12
passengers;
They have provisions for camping, rescue and first aid
equipment, baggage compartment and communication fittings;
They are of a colour that blends with the environment where
they operate and have clear and conspicuous label or marking
of “ Tourist vehicle”;
Any other conditions the Commissioner may impose or vary.
Sightseeing Buses for the
Transport of Tourists
If Sightseeing buses are imported by
licensed tour operators, they must meet
these conditions;
Provided that duties shall be payable upon disposal for other use
or change of use.
Tourism boats imported by a
licensed tour operator
Chapter 89
Item 7 of Part A of the
5th schedule amended
by adding tourism boats
imported by a licensed
tour operator.
Photo caption:
Tourists tour Murchison Falls National Park
recently
All customs import
transactions
Introduced import
declaration fee on
imports at a rate of 0.1%
of the CIF subject to a
minimum of Uganda
shillings 180,000 while
awaiting a regional policy.
Imports of Motor Vehicles
Imported Vehicles below the Age of 8 years
will be exempted from environmental levy.
This includes passenger and goods carrying
vehicles
Imported vehicles (passenger and goods
carrying) above the age of 8 years but below
15 years will attract 50% environmental levy.
Vehicles above the age of 15 years are not
allowed for importation. This is with the
exception of Goods carrying vehicles above
GVW of 4 tons
The vehicles above the age of 15 years will be
allowed clearance up to 30th of September
2018
Toll Free: 0800117000
Email: info@ura.go.ug
Website: www.ura.go.ug
Facebook: @URApage
Twitter: @URAuganda