Excise Tariff (Amendment) Act, 2007, 2007


Short title: 

Excise Tariff (Amendment) Act, 2007

Date of promulgation: 

1 May 2007

Date of commencement: 

1 July 2006

Download Original File: 


SUPPLEMENT No. 3                                                                              29th June, 2007.


to The Uganda Gazette No. 32 Volume C dated 29th June, 2007.

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

Act 4                        Excise Tariff (Amendment) Act                        2007




  1. Commencement.
  2. Insertion of new section 3AA.
  3. Replacement of Schedules to the principal Act.


An Act to amend the Excise Tariff Act to impose excise duty on landlines and public payphones and to replace the Schedules to the Excise Tariff Act with one Schedule prescribing all excise tariff rates.

Date of Assent: 1st May, 2007.

Date of Commencement: 1st July, 2006.

Be it enacted by Parliament as follows:

  1. Commencement

This Act shall be deemed to have come into force on the 1st day of July, 2006.

  1. Insertion of new section 3AA

The Excise Tariff Act, in this Act referred to as the principal Act, is amended by inserting immediately after section 3, the following—

“3AA Imposition of excise duty on air time and talk time

  1. There shall be charged in respect of the provision of air time or talk time for public payphones and landlines, excise duty at the rate specified in schedule 2 to this Act.

(2) The duty shall be levied on the usage charges, pre-paid or post-paid, charged by telephone service providers for the use of phone services.

(3) The duty shall be collected and paid by the phone service providers licensed by the Uganda Communications Commission established by the Uganda Communications Act, in accordance with the Management Act.

  1. Where no usage fee is charged, or where there is an application to own use by the phone service provider for the purpose of its business activities, the duty shall be charged on the market value of the phone services provided, as if this were a sale in the open market.
  2. The excise duty shall be charged together with the value added tax but the credit input tax allowed under section 28 of the Value Added Tax Act shall not apply to the excise duty.
  3. The taxable value of the usage charges shall be determined in accordance with section 21 of the Value Added Tax Act.
  4. Every phone service provider that collects excise duty under this Act shall lodge a tax return with the Commissioner General on a prescribed form and pay the tax due by the fifteenth day of the following month.
  5. The provisions of the Management Act shall, with necessary modifications, apply to the collection, payment and enforcement of the duty.
  1. Replacement of Schedules to the principal Act

The principal Act is amended by substituting for the schedules to that

Act the following new Schedule—

Excise Tariff (Amendment) Act “SCHEDULE

Text Box: Rate of excise duty
Shs.19,000 per 1000 sticks
Shs. 25,000 per 1000 sticks Shs. 48,000 per 1000 sticks 150%
No.                  Item

  1. (a) Extracts, Essences and concentrates
  1. Cigars, cheroots, cigarillos containing tobacco
  2. Soft cup, Regular Size (<70mm Length including the filter)
  3. Soft cup: King Size (>70mm Length including the filter)
  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                                                                        60%
  2. whose local raw material content, excluding water,

is at least 75% by weight of its constituents                            30%

  1. Spirits                                                                                      60%
  2. Wine
  1. made from locally produced raw materials                               20%
  2. Other                                                                                        70%
  1. Waters, including mineral waters and aerated waters,                       13% containing sweetening matter or flavoured
  2. Mineral water, bottled water and other water purposely

for drinking                                                                                        10%

  1. Airtime                                                                                     12%
  2. Landlines and public payphones                                                5%
  3. Cement                                                                                              Shs. 500 per 50kg

  1. Fuel
  1. Motor Spirit (gasoline)                                                            Shs. 720/ per litre
  2. Gas oil (automotive, light, amber for high speed engine) Shs. 450/ per litre
  3. Other gas oils                                                                          Shs. 450/ per litre
  4. Gas oil for thermal power generation to national grid Nil effective 1st

March 2006

  1. Illuminating kerosene                                                              Shs.200/ per litre
  1. Cane or beet sugar and chemically pure sucrose in solid form Shs.50 per kg
  2. Cane or beet sugar for industrial use                                                 0%
  3. Sacks and bags                                                                                  10%"
  1. For any reference in section 3 A of the Excise Tariff Act to Schedule 2 there is substituted a reference to the Schedule”.