An Act to amend the Excise Duty Act, 2014, to raise the point of accounting on telecommunication services; to introduce interest for unpaid excise duty and limit the interest payable to the amount of the unpaid principal tax; to enhance excise duty in respect of certain excisable goods; to amend the excise tax on telecommunications services; and to introduce excise duty on cooking oil and on motorcycles at first registration.
6. Amendment of Schedule 2 to principal Act. Schedule 2 of the principal Act, is amended in Part 1
(d) by substituting for item 5 (a) the following-
Non-alcoholic beverages not including fruit or vegetable juices – 12% or Ushs. 200 per litre whichever is higher
(e) by inserting immediately after item 5 (b) the following-
"(c) Powder for reconstitution to make juice or dilute- to - taste drinks, excluding pulp; - 15% of the value"
(i) by substituting for item 16 the following
16 Sugar confectionaries; chewing gum, sweets and chocolates – Nil
(j) by inserting immediately after item 17 the following-
"18. Cooking oil - Ushs 200 per litre;"