BENEFITS & OPPORTUNITIES

FROM TAX POLICY (2018/19)

CHILLANYANG CYPRIAN
ASSISTANT COMMISSIONER BUSINESS POLICY

BUSINESS BENEFITS & OPPORTUNITIES

FROM BUDGETS (FY 2013/14-2018/19)
 OBJECTIVES
• Share URA understanding of the specific
measures

• An analysis of past tax measures and

discussion of benefits and available
opportunities

2
 2018/19
SOCIAL CONCERNS
• Incentives for developers and operators of
industrial parks and free zones
• Exemption for Bibles and Korans from VAT

• A person permitted to engage in gambling 25

years and above

• New withholding Tax on virtual games winnings

• Ban on importation of vehicles above 15years

3
 TELCOM SECTOR
• WHT on commissions to Airtime and
Mobile Money Agents
• Excise Duty on all Telecoms services
harmonized - 12%
• Increase in Mobile money transfer
charges (incl. Banks) 10% - 15%
• Introduction of Mobile Money levy -
1%
• Over the Top Transactions 200/= per
day per user
4
 MNE AND CROSSBORDER
TRANSACTIONS

• Indirect sale of assets is now taxable

• International services providers to
account for VAT
• Review of the Thin Capitalization Rule

5
 BEVERAGES / DRINKS

• Specific tax rates for Spirits / wines

• Decrease on excise Duty for Soda 13% -

12%
• Lower Excise Duty rate for Chibuku -
650/= Per Litre
• To remove tax exclusion of powder Juice

6
 OTHERS

• Gazette Agents to Withhold VAT

• Withhold 1% on Agricultural products
• Mortgage interest deductible for individuals
• Introduction of EFDs / E-invoicing

• Petrol / Diesel 100/= per litre

• Cooking Oil 200/= per litre

• Registration of motor cycles 200,000/=

7
 Review of Past provisions
• Income from Agro processing is exempt
• Income from Export of 80% of production
is exempt
• Initial Allowances for Plant & Machinery
(50km) outside Kampala only
• Juices from Uganda products exempt
from Excise duty
•

8
 (Cont’d)
• Presumptive tax was simplified

• Furniture either from local materials or imported

for hospital use is exempt from excise duty
• Wheat grown and produced in Uganda is VAT
exempt
• Agricultural supplies including Machinery and
tractors exempt from VAT
• Deep Cycle Batteries are exempt from VAT

9
 Conclusion
• Take advantage
• Rights
• obligations

10
CUSTOMS
 Key Highlights
International/Regional developments
Tax policies/incentives for financial year
2018/2019.
Business opportunities
Areas of investment
Sector promotion and growth
 TAX POLICY
AMENDMENTS
F.Y. 2018/19
Theme: Boosting
manufacturing, job creation and
competitiveness
Regional and International
Developments

 EAC
 COMESA
 TFTA
 CFTA
Salient features

Tear down the walls

 Regional Integration
Opportunities
Strength of numbers – bigger market
 TFTA-632m People
 CFTA-1.2bn People
 EAC-150m People
 COMESA-492M People
 Regional Integration
Opportunities

Infrastructure development
 Standard Gauge Railway
 Road Network
 One area Network
 ICT-Internet Connectivity
 Regional Integration
Opportunities

 Airline 5th Freedom Rights

 Implications for Ugandan Businesses
 Focus on value addition to enhance on
competitiveness for the export market

 Free movement of goods

The need to skill our people given the free movement

of labour

The need to focus on areas where we have

competitive advantage

Increase in production capacity to benefit from the

bigger market
 BENEFITS
FROM NEW
CUSTOMS
AMENDMENTS
Road Tractors for Semi-
Trailers HS Code: 8701.20.90
Import duty is applicable at a rate of
0% instead of 10% for one year.

This is to support the transport sector

and make Uganda's transporters
competitive in the Region. The
vehicles have had a negative growth
from 648 units in 2013 to 524 units.
The transporters need to take
advantage of the same.
 Motor Vehicles for
Transport of Goods With
Gross Vehicle Weight
Exceeding 5 tons But
not Exceeding 20 tons.
HS Code: 8704.22.90
 Import duty is applicable at a rate of 10% instead of 25% for one
year.

 This is to support the transport sector and make Uganda's

transporters competitive in the Region

 This measure was introduced in 2013 and has seen Growth of

17.34% with originally 2561 units imported against the current 3,005
units. The Business Community is requested to continue taking
advantage of this measure.
 Motor Vehicles for transport of goods
with gross vehicle weight exceeding 20
tons. HS Code:8704.23.90

 Import duty is applicable at a rate of 0% instead of 25% for one year.

 This is to support the transport sector and make Uganda's transporters

competitive in the Region

 This measure was introduced in 2013 and has seen Growth of 121% with
originally 290 units imported against the current 640 units. The Business
Community is requested to continue taking advantage of this measure.
Buses for transportation of more than
25 Persons HS Code : 8702.10.99
Import duty is applicable at a
rate of 10% instead of 25% for
one year;
 This is to support the Public
transport sector and decongest
the city
This measure was introduced
in 2013 and has seen Growth
of 31% with originally 310
units imported against the
current 406 units. The Business
Community is requested to
continue taking advantage of
this measure.
Maternity (Mama) kit
HS Code: VARIOUS
Import duty is
applicable at a
rate 0% instead
of 10% or 25%
for one year.

This is to support the health sector by increasing access

to & availability of maternity services. The product is
increasingly being used by expectant mothers.
 Motor cycle Kits for the assembly of Motor
cycles
HS Code: 87.11  Import duty is applicable at a rate
of 10% instead of 25% for one
year.

 This is to promote local assembly

of motor cycles and transfer skills
to the local manpower in the
country.

 Number of assemblers is eight (8)

and production capacity is 90,000
units annually.

 The Industry currently employs

approximately 200 people
 Soap in other forms – Soap
Noodles

HS code:
3401.20.10

 Import duty is applicable at a rate of 10% instead of

25% for one year.
 This is to enhance production of soaps by increasing
availability of raw materials for making soap.
 The measure targets upcoming toilet soap
manufacturers in the cottage industry.
 HS code: 2710.19.59

Base Oil  Import duty is applicable at a

rate of 0% instead of 25% for
one year.

 This is to increase availability

of this raw material for the
manufacture of Lubricants

 The volume of lubricants

manufactured has grown
from 1,692 tonnes in 2013 to
9,523 tonnes currently . This
represents a growth of over
400%
 New Pneumatic tyres of
rubber, of a kind used
on motorcycles.
HS Code: 4011.40.00

Import duty is applicable at 25% instead of 10% for

one year.
 This is to support the production of motor cycle tyres in the
country.
 CCLE Rubber Ltd-Uganda’s motorcycle tyre manufacturer is
currently producing approximately 130,000 tyres per month
from 40,000 tyres in 2015 and is exporting 40 % of the same
toTanzania and Kenya.
 The industry employs about 650 staff.
 Wire of iron or
non-alloy steel
HS code: 7217.20.00

 Import duty is applicable at a rate of 25% instead of 10%

for one year. The product is used in the manufacture of
fencing nets and barbed wires.

 This is meant to protect the manufacturers of Galvanised

wire that include; Roofings (U) Ltd, Steel and Tube,
Uganda BAATI etc
 Flat Rolled
Products of Iron
or non-alloy
steel products
of Iron or Non
Alloy steel
HS Codes: 7210.11.00, 7210.20.00, 7216.50.00
 Introduced a specific duty at a rate of USD 200/MT so that the applicable
rate is 25% or USD 200/MT whichever is higher for one year.

 This is meant to support the steel sector and encourage local production in
the country considering the heavy investment by the Industry Players.
 Flat rolled
products of
iron or non
HS Codes:
alloy steel
7210.41.00 Import duty is applicable at a rate of 25% or
7210.49.00 USD 200/MT. However the applicable rate
7210.61.00 shall be 25% or USD 250/MT whichever is
higher for one year.
7210.69.00
7210.70.00 This is meant to support the steel sector in
7210.90.00 the country and encourage local production
7212.30.00 in the country considering the heavy
7212.40.00 investment by the Industry Players.
7212.50.00
 Flat rolled products
of iron or non-alloy
steel
HS Code: 7212.60.00

 Import duty is applicable at a rate of 25% or USD

200/MT. However the applicable rate shall be 25% or
USD 250/MT whichever is higher for one year.

 This is meant to support the steel sector in the

country and encourage local production in the
country considering the heavy investment by the
Industry Players
Duty Remission at
a duty rate of 0%
for one year.

Roofing tiles
coated with
acrylic paint
and the weather HS Code:
side coated 7308.90.10
with natural
sand granules
This is to support the
production of roofing tiles.
This is to match our
regional neighbours who
are already in production
 • Jacquard Material for Making Spring
1 mattresses (printed with Company Logo)

• HS Code: 5408.33.00
2

• Import duty applicable at a rate of 10% for one year

instead of 25%.
• This is meant to support the production of spring
3 mattresses & increase their affordability by the public
• The material is not available in the Region.
 • Plain weave fabrics of polyester staple fibre
(Woven Grey Fabric of higher (finer) yarn counts
1 for wet).

• HS Code: 5513.11.00
2

• Import duty applicable at a rate of 10% instead of

25%for one year
• This is meant to support the textile sector by
3 increasing availability of these materials.
• The material is not available in the Region
 HS Code: 5513.49.00

Poly Cotton Material for making mattresses

- Import duty is applicable at a rate of 10% instead
of 25% for one year.
- This policy is meant to support the textile sector
by increasing availability of these materials.
- The material is not available in the Region (EAC)
  Import duty applicable at a rate of 0% instead
of 25% for one year.

Penstock pipes  To incentivize investment in the hydro power

generation and promote green/clean energy
for use in that is renewable
Hydro Electric
Power Projects
A penstock pipe is
a channel or pipe
for conveying water
to a hydroelectric
station.

Pipes of Chapters
39
70
73
 Liquid HS Code:
Petroleum
Gas Cylinders 7311.00.00
(LPG)

Import duty applicable at a rate of

25% instead of 0% for one year.
This is to increase the production of
these items in the country.
Bruhan Engineering Ltd- a local
manufacturer in Uganda is currently
producing 600 cylinders per day and
is projected to increase the same to
1200 cylinders per day
The industry employs 100 staff
 HS Code:
Barley 1003.90.00

Barley

Import duty is applicable at a rate shall be 10% instead of 25% for

one year.

This measure is meant to supplement on the barley locally grown

within the region & ensure adequate supply of the same.

The product is used in the manufacture of beer.

 HS Code: 3905.30.00

Poly Vinyl
Alcohol

 Import duty applicable at a rate of 0% instead of

10%

 This is in support of the manufacturing sector more

specifically the manufacture of glue
 Electronic Fiscal Device (EFD) - Machines
designed for use in business for efficient
management controls in areas of sales
analysis and stock control system.
8470.50.10 – EFD
 Import Duty is applicable at a
rate of 0% on HS Code
8470.50.10 for EFD
machines.

 These machines will go a

long way in improving the
collection of domestic taxes
 They will be deployed in
retail outlets
Meat and edible meat offal
Chapter 2
Import duty is applicable at
a rate of 35% instead of
25% for one year

There is enough capacity

from the manufacturers in
the region.

Uganda imports 264 tons

of Meat valued at USD
529,031 from outside the
region and 193 tons valued
at USD 280,489 from
within the EAC Region.
 Potatoes fresh or chilled, other than
seed
Import duty applicable at a rate
of 35% instead of 25% for one
year

There is enough production

capacity in the region. It should
be noted that Uganda is
importing Irish potatoes 13.6
tonnes valued at USD 8,754
from outside the Region and
HS Code: 0701.90 18,059 tonnes valued at USD
4,801,596 from within the EAC
Region.
 Sausages and similar products
Import duty is applicable at a
rate of 35% instead of 25%
for one year

There is enough production

capacity in the region and it
should be noted that
Uganda is importing
sausages 5.8 tonnes valued
HS Code: 1601.00.00 at USD 29,214 from outside
the region and 278.6 tones
valued at USD 1,115,523
from within the EAC Region.
 Chewing gum
Import duty is applicable at
a rate of 35% instead of
25% for one year

There is enough production

capacity in the region and it
should be noted that
Uganda is importing
chewing gum 64.9 tonnes
valued at USD 130,474 from
HS Code: 1704.10.00 outside the Region and
3,267 tones valued at USD
8,460,241 from within the
EAC Region
 Other sugar confectionery
(sweets) Import duty is applicable
at a rate of 35% instead
of 25% for one year.

There is enough
production capacity in
the region and it should
be noted that Uganda is
importing sweets 1564
tonnes valued at USD
1,593,670 from outside
the Region and 3,743
HS Code: 1704.90.00 tones valued at USD
4,522,033 from within
the EAC Region
 Chocolates

18.06
17.04

Import duty is applicable at a rate of 35% instead of 25% for one

year
There is enough production capacity in the region and it should be
noted that Uganda is importing chocolates 640 tonnes valued at
USD 1,557,195 from outside the Region and 37.6 tones valued at
USD 117,079 from within the EAC Region
 Biscuits

19.05

Import duty is applicable at a rate of 35% instead of 25%.

There is enough capacity by the manufacturers in the region and

it should be noted that Uganda is importing biscuits 2,930 tonnes
valued at USD 3,628,243 from outside the Region and 398 tones
valued at USD 1,026,002 from within the EAC Region
 Tomato sauce
HS Code: 2103.20.00

Import duty is applicable at a rate of

35% instead of 25% for one year

There is enough capacity by the

manufacturers in the region and it
should be noted that Uganda is
importing tomato sauce 613 tonnes
valued at USD 726,002 from outside
the Region and 60.7 tones valued at
USD 46,800 from within the EAC
Region
 Mineral water
HS Code: 2201.10.00

Import duty is
applicable at a
rate of 60%
instead of 25%
for one year

There is enough capacity by the manufacturers in the

region and it should be noted that Uganda is importing
water 27.2 tonnes valued at USD 15,825 from outside
the Region and 1.2 tones valued at USD 557 from
within the EAC Region.
 Partly refined base oil

HS Code: 2710.19.10
Import duty is applicable at a rate of 10% instead
of 0%.
This product is a substitute to base oil and the
rate is for alignment purposes.
 Lubricating greases Lubricants in liquid form

HS Code: 2710.19.51
HS Code: 2710.19.50

Import duty is applicable at a rate of 35% instead of 25%

There is enough capacity by the manufacturers in the Region and it should be noted that
Uganda is importing lubricants 6,894 tons valued at USD 10,189,919 from outside the
Region and 18,109 tones valued at USD 33,307,800 from within the EAC Region.
 Soap and organic surface active
products for use as soap

Heading: 34.01
Import duty is applicable at a rate of 35% instead of 25%

There is enough capacity by the manufacturers in the region and it should be

noted that Uganda is importing soap and other organic surface active
products 2,082 tonnes valued at USD 2,675,929 from outside the Region
and 4,102 tones valued at USD 6,354,243 from within the EAC Region.
Cartons, boxes, cases, bags
and other packing containers
of paper HS Code: 48.19
Import duty is applicable at a rate
of 35% instead of 25%
There is enough capacity by the
manufacturers in the region and it
should be noted that Uganda is
importing cartons, boxes and
other packing containers 13,485
tonnes valued at USD 15,408,594
from outside the Region and
4,495 tones valued at USD
11,209,981 from within the EAC
Region. Examples: Riley
Packaging, Makks Packaging,
Graphic Systems etc
 Toilet paper
HS Code: 4818.10.00
Import duty is applicable at a rate of
60% instead of 25%

There is enough capacity by the

manufacturers in the region and it
should be noted that Uganda is
importing toilet paper 1,456 tonnes
valued at USD 1,513,572 from outside
the Region and 158.3 tones valued at
USD 362,198 from within the EAC
Region.
E.g. Siti Industries, Ntake, Bio search,
Global Papers Products Ltd etc
 Exercise books Trade advertising material

HS Code: 8420.20.00 HS Code: 4911.10.00

Import duty is applicable at a rate of 35% instead of 25%

There is enough capacity from the manufacturers in the

region.
E.g. Oscar Industries, Picfare Industries, Shreeji Stationary,
A1 Manufacturing etc
Pictures, designs Instructional charts and
diagrams
and photographs

HS Code: 4911.91.00 HS Code: 4911.99.10

Import duty is applicable at a rate of 35% instead of 25%

There is enough capacity by the manufacturers in the region.

E.g. Graphic Systems, Wave Media, and other Printeries at
Nkrumah and Nasser Roads. It is an opportunity local fine artists.
 Blankets

Import duty is applicable at a rate of

35% instead of 25%

There is enough capacity from the

manufacturers in the region and it
should be noted that Uganda is
importing blankets 4,030 tonnes
valued at USD 6,819,887 from outside
the Region and 640 tones valued at
USD 1,232,288 from within the EAC
Region. Sino textiles Ltd- Uganda’s
manufacturer of blankets employs
about 300 staff.

HS Code: 63.01
 Import duty is applicable at a
rate of 35% instead of 25 or
USD 200/250MT whichever is
Steel articles of higher.
chapters 72 and 73
There is enough capacity by
comprising of;
the manufacturers in the
 Corrugated iron region it should be noted that
sheets Uganda is importing articles
(galvanized and of steel 2,082 tonnes valued
preprinted) at USD 2,675,929 from
outside the Region and
 Pre painted coils
4,102 tones valued at USD
 Galvanized coils 6,354,243 from within the
 Hoop iron EAC Region.
 Twisted bars Cos. Roofings Ltd, Steel &
 Flat bars Tube, Uganda BAATI, etc
Mild steel plates
 Doors, windows and their frames
Chapters: 44, 73 and 76
Import duty is applicable at a rate of 35% instead of 25%.

There is enough capacity by the manufacturers in the region and it should be

noted that Uganda is importing doors, windows and their frames 698 tonnes
valued at USD 945,358 from outside the Region and 2.6 tones valued at
USD 14,151 from within the EAC Region.
E.g. Hwan Sung, Master Wood Ltd etc and Local cottage Industries
 Furniture and
parts thereof
Import duty is applicable at a rate of 35% instead of 25%.

There is enough capacity from the manufacturers in the region

and it should be noted that Uganda is importing furniture 2,082
tonnes valued at USD 2,675,929 from outside the Region and
 Mattress supports and mattresses

Heading: 94.04

Import duty is applicable at a rate of 35% instead of 25%.

There is enough capacity from the manufacturers in the region

and it should be noted that Uganda is importing mattresses and
mattress supports 646 tonnes valued at USD 1,198,281 from
outside the Region and 41 tones valued at USD 181,495 from
within the EAC Region
Toothbrushes Ball point pens

HS Code: 9608.10.00
Import duty is applicable at a rate of 60% instead of 25%.
There is enough capacity by the manufacturers in the region it should be noted that
Uganda is importing toothbrushes 243 tonnes valued at USD 810,507 from outside
the Region and 2.3 tones valued at USD 19,989 from within the EAC Region as well
as importing ball point pens 154 tones valued at USD 563,552 from outside the
Region and 482 tone valued at USD 1,246,156 from within the EAC Region
 RAW MATERIALS AND
INDUSTRIAL INPUTS TO BE
CONSIDERED FOR DUTY
REMISSION FOR A PERIOD OF
ONE YEAR
HS Code: 2106.90.90
Gum base for
the manufacture
of chewing gum
Import duty remitted
from 25% to 10% for the
manufacture of chewing
gum. E.g. Jason Foods
Umbrella heads for
roofing nails
HS Code: 7326.90.90
Import duty remitted from 25%
to 10% for the manufacture of
roofing nails.
E.g. Newtech Industries,
Jayson Nuts, Metal & Wood
Industries
INPUTS USED IN THE MANUFACTURE OF
PESTICIDES, FUNGICIDES, INSECTICIDES AND
ACARICIDES AS APPROVED BY THE MINISTRY
OF AGRICULTURE
HS Code: Various
Granted duty remission
at 0% on inputs used in
the manufacture of
pesticides, fungicides,
insecticides and
acaricides as approved
by the Ministry of
Agriculture.
E.g. Kyebe General
Merchandise, Eram Ltd
 Inputs used in the manufacture
of energy stoves.
HS Code: Various

Granted duty remission at 0% on inputs used in

the manufacture of energy stoves.
Example: Potential Energy
 Inputs for the manufacture of
toothbrushes

HS Code:
Various

Granted duty remission at 0% on inputs

for the manufacture of toothbrushes.
E.g. Nice House of Plastics Ltd
Listed Raw materials for the
manufacture of textiles and
shoes
HS Code: Various

Granted duty remission at 0% and

10% on inputs for the manufacture
of textiles E.g. Nytil Southern
Range, Sunbelt, Fine Spinners,
and shoes. E.g. Rhino Footwear,
 ITEMS UNDER DUTY
REMISSION

Uganda List of Raw materials

was reviewed and eligible
items reduced to 11 items as
listed below;
 HS Code Description of goods CET Duty Remission
Rate

1. 2009.19.00 Other orange juice, frozen or not frozen 25% 10%

2. 2009.79.00 Other, apple juice 25% 10%

3. 2102.10.00 Active yeasts 25% 10%

4. 2712.10.00 Petroleum jelly 25% 10%

5. 3909.50.00 Polyurethane resins 10% 0%

6. 3920.10.10 Other plates of polymers of ethylene 10% 0%

7. 3920.20.90 Other plates, sheets, film, foil and strips 25% 10%

8. 4804.11.00 Unbleached Kraftliner in rolls or sheets 25% 10%

9. 4804.21.00 Unbleached sack kraft paper in rolls or 25% 10%

sheets
10 4804.31.00 Other unbleached kraft paper and 25% 10%
. paperboard
11 4811.59.90 Paper and paperboard coated, impregnanted 25% 0%
. or covered with plastics (excluding
adhesives)
 AMENDMENTS TO
THE EAST AFRICAN
CUSTOMS
MANAGEMENT ACT
(EAC-CMA)
 Motor cycles for racing/rally

Bicycles for racing/rally

HS Code: 87.11
HS Code: 87.12
5th
Item 9 of Part A of the
Item 9 of Part A of the 5th schedule
schedule amended by adding
amended by adding bicycles for
motor cycles for racing/rally. racing/rally.

This will help boost motor cycle This will help boost bicycle sport.
sport.
 Motor boat ambulance

HS Code:
89.03

Split HS Code 8903.99.00 and provide CET rate of 0% for motor boat
ambulance.
--- 8903.99.10 motor boat ambulance 0%
---8903.99.90 other 25%.
This is meant to avail ambulance services to hard to reach areas on
water
Motor cars for Transport of
Tourists
 If Motor cars are imported by licensed
tour operators, they must meet these
conditions;

 They are four wheel drive with open roof facility for game
viewing and have a seating capacity not exceeding 12
passengers;
 They have provisions for camping, rescue and first aid
equipment, baggage compartment and communication fittings;
 They are of a colour that blends with the environment where
they operate and have clear and conspicuous label or marking
of “ Tourist vehicle”;
 Any other conditions the Commissioner may impose or vary.
Sightseeing Buses for the
Transport of Tourists
 If Sightseeing buses are imported by
licensed tour operators, they must meet
these conditions;

Front facing comfortable reclining coach seats;

Basic lavatory facilities;
Provisions for first aid equipment,
communication fittings and luggage
compartment;
Seating capacity above 20;
Any other condition the commissioner may
impose or vary.
Overland truck for the
Transport of Tourists
 If Overland truck are imported by licensed
tour operators, they must meet these
conditions;
 High clearance for off road driving;
 Forward facing comfortable reclining coach seats;
 Inverter for charging electrical items;
 Camping stocks, tents, kitchen and food storage;
 Windows for good all round view;
 Provisions for first aid equipment, communication fittings and
luggage compartment;
 Any other condition the commissioner may impose or vary;

Provided that duties shall be payable upon disposal for other use
or change of use.
 Tourism boats imported by a
licensed tour operator

Chapter 89
Item 7 of Part A of the
5th schedule amended
by adding tourism boats
imported by a licensed
tour operator.

This will help boost the

tourism sector.

Photo caption:
Tourists tour Murchison Falls National Park
recently
All customs import
transactions

Introduced import
declaration fee on
imports at a rate of 0.1%
of the CIF subject to a
minimum of Uganda
shillings 180,000 while
awaiting a regional policy.
 Imports of Motor Vehicles
Imported Vehicles below the Age of 8 years
will be exempted from environmental levy.
This includes passenger and goods carrying
vehicles
 Imported vehicles (passenger and goods
carrying) above the age of 8 years but below
15 years will attract 50% environmental levy.
 Vehicles above the age of 15 years are not
allowed for importation. This is with the
exception of Goods carrying vehicles above
GVW of 4 tons
 The vehicles above the age of 15 years will be
allowed clearance up to 30th of September
2018
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