Kansai Plascon Uganda Limited v Uganda Revenue Authority (Application 124 of 2021)
Kansai Plascon Uganda Limited v Uganda Revenue Authority (Application 124 of 2021) [2023] UGTAT 35 (6 April 2023)
The Tribunal found that the applicant's goods were imported from Egypt, a COMESA member state, and were accompanied by certificates of origin issued by the competent Egyptian authority. The dispute centered on the use of letter 'V' (value addition) instead of 'X' (change in tariff heading) on the certificates. The Tribunal held that the letters on the certificates are informative of the origin criterion but do not, by themselves, determine eligibility for preferential treatment. The respondent failed to provide evidence that the goods did not meet the origin criteria or that the use of 'V' wa…
Source excerpt
- Customs Duties
- Preferential Treatment
- Rules Of Origin
- Comesa Protocol
- Certificate Of Origin
- Administrative Procedure