CHAPTER 185

THE  FINANCE ACT (No. 2), 1996.

Arrangement of Sections.
Section

1. Imposition of import commission.

CHAPTER 185

THE  FINANCE ACT (No. 2), 1996.

Commencement: 15 June, 1996.

An Act to provide for an import commission. 1. Imposition of import commission.

There shall be charged and collected by Uganda Revenue Authority on any goods imported an import commission of 2 percent of the value of the goods.

The import commission charged under subsection (1) shall not apply to exempted goods and goods which are zero-rated.

History: Act 3/1996; Act 2/1998, s. 11; Act 1/1999, s. 28.