Policy - Excise Duty (Amendment) Act

July 2018
Published by:
The Republic of Uganda
Published year:
June 2018
Is the policy document adopted?:
Adopted year:
June 2018
Adopted by:
Type of policy:
Legislation relevant to nutrition


Legislation Details

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;"

Revision log

Fri, 08/02/2019 - 11:58engesveenkCreated by engesveenk.published