Summary:
The Excise Duty Act sets taxes on specific goods and services made, imported, or provided in Uganda. This text also reflects all its amendments, including the Excise Duty (Amendment) of 2017, which introduced new rates for the taxation of non-alcoholic beverages.
Description:
The Acts Supplement No. 7 amends the Excise Duty Act, 2014. It revises excise duty rates for selected goods listed in Schedule 2. In addition, it updates the fiscal treatment of specific products.
Regarding FULL purposes, it modifies the taxation of non-alcoholic beverages. It establishes revised excise duty rates for beverages that do not qualify for exemptions. The Act distinguishes between general non-alcoholic beverages and fruit or vegetable juices. It also creates different tax treatment based on product composition and the origin of agricultural ingredients.
Non-alcoholic beverages, excluding fruit and vegetable juices, attract a duty of 13% or UGX 240 per litre, whichever amount is higher. Fruit and vegetable juices attract a duty of 13% or UGX 300 per litre, whichever amount is higher. The higher juice rate does not apply to juice made from at least 30% pulp obtained from fruit and vegetables grown in Uganda.