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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
- Commencement.
- 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:
- Commencement.
This Act shall come into force on 1st July, 2007.
- Amendment of Cap 338.
The Excise Tariff Act is amended by substituting for the Second Schedule, the following—
“SCHEDULE
No. Item
- (a) Extracts, essences and concentrates
- Cigars, cheroots, cigarillos containing tobacco
- Soft cup (whose local content is more than of its constituents)
- Other soft cup
- Hinge Lid
- Other
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion
- "Homogenised" or "reconstituted" tobacco
- Other
- Beer
- Made from malt
- Whose local raw material content, excluding water, is at least 75% by weight of its constituents
- Spirits
- Made from locally produced raw materials
- Other
- Wine
- Made from locally produced raw materials
- Other
- 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.
- Mineral water, bottled water and other water purposely for drinking
- Airtime 12%
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