Uganda Case Law

Kuku Foods Uganda Limited v Uganda Revenue Authority (Application 71 of 2021)

Kuku Foods Uganda Limited v Uganda Revenue Authority (Application 71 of 2021) [2023] UGTAT 36 (31 January 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 71 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The tribunal held that customs valuation had to use the transaction value for imported tomato ketchup, and set aside URA’s identical-goods assessment.

• Customs Valuation
• Transaction Value Method
• Import Duty Assessment
• Arm's Length Transactions
• Customs-valuation
• Transaction-value