Uganda
Sign in
Uganda Source-linked decisions Coverage checked

Uganda Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
1 court collection
Last checked

Uganda decisions

Decisions matching the current search

Clear filters
Tax Law [2025] UGTAT 9

Wananchi Group Uganda Limited v Uganda Revenue Authority

Wananchi Group Uganda Limited v Uganda Revenue Authority (Tax Application 273 of 2022) [2025] UGTAT 9 (20 April 2025)

The Tribunal held that the imported cardless CAMs were decryption devices, not television reception apparatus, and upheld classification under HS 8529.90.00.

  • Customs Classification
  • Import Duties
  • Hs Code Interpretation
  • Conditional Access Modules
  • Television Apparatus
  • Tax Refunds
Read case analysis
Tax Law [2025] UGTAT 2

Shurik Limited v Uganda Revenue Authority

Shurik Limited v Uganda Revenue Authority (Tax Application 184 of 2023) [2025] UGTAT 2 (28 February 2025)

The Tribunal upheld URA’s reclassification of cough drops and a skin cream, finding the products were not medicaments for customs purposes.

  • Customs Classification
  • Import Duties
  • Harmonized System Code
  • Legitimate Expectation
  • Estoppel
  • Pharmaceutical Products
Read case analysis
Tax Law [2023] UGTAT 39

Mahoma Uganda Limited v Uganda Revenue Authority (Application 123 of 2019)

Mahoma Uganda Limited v Uganda Revenue Authority (Application 123 of 2019) [2023] UGTAT 39 (22 December 2023)

The Tribunal upheld Uganda Revenue Authority’s reclassification of hydropower imports, holding the disputed valves, controls and cables fell under specific tariff headings.

  • Customs Classification
  • Import Duties
  • Harmonized System Codes
  • Hydropower Equipment
  • Tariff Disputes
  • Customs-classification
Read case analysis
Tax Law [2023] UGTAT 52

Regal Paints Limited v Uganda Revenue Authority (Application 10 of 2021)

Regal Paints Limited v Uganda Revenue Authority (Application 10 of 2021) [2023] UGTAT 52 (31 August 2023)

The Tribunal partly allowed a customs tax challenge by Regal Paints, setting aside most assessments on pigments, Sadolin paint, alkyd resins, and xylenes, but upholding Dr. Fixit.

  • Customs Classification
  • Preferential Tariff Treatment
  • Rules Of Origin
  • Import Duties
  • Eac And Comesa Protocols
  • Administrative Review
Read case analysis
Tax Law [2023] UGTAT 58

Shurik Limited v Uganda Revenue Authority (Application 101 of 2021)

Shurik Limited v Uganda Revenue Authority (Application 101 of 2021) [2023] UGTAT 58 (14 June 2023)

The tribunal held that Ketomac Dandruff Treatment Shampoo is classifiable as a shampoo under HSC 3305.10.00, not as a pharmaceutical product.

  • Customs Classification
  • Harmonized System Code
  • Pharmaceutical Products
  • Cosmetic Products
  • Import Duties
  • Customs-classification
Read case analysis
Tax Law [2023] UGTAT 57

Kikagati Power Company Limited v Uganda Revenue Authority (Application 55 of 2020)

Kikagati Power Company Limited v Uganda Revenue Authority (Application 55 of 2020) [2023] UGTAT 57 (12 May 2023)

The Tribunal held that Kikagati Power Company’s imported gearbox was classifiable under Heading 8483.40.00, not as a turbine part under Heading 8410.90.

  • Customs Classification
  • Import Duties
  • Harmonized System Codes
  • Interpretation Of Statutes
  • Administrative Review
  • Customs-classification
Read case analysis
Tax Law [2022] UGTAT 24

Elgon Hydro Siti Limited v Uganda Revenue Authority (Application 125 of 2019)

Elgon Hydro Siti Limited v Uganda Revenue Authority (Application 125 of 2019) [2022] UGTAT 24 (15 July 2022)

The Tribunal held that imported ball valves for a hydropower project were properly classified under HSC 8481.80.00, but reduced the tax to Shs. 171,059,811.75.

  • Customs Classification
  • Import Duty Assessment
  • Harmonized System Code
  • Transaction Value
  • Interpretation Of Tariff Headings
  • Customs-classification
Read case analysis
Tax Law [2020] UGTAT 5

Norbrook Uganda Limited v Uganda Revenue Authority (TAT Application No. 18 of 2018)

Norbrook Uganda Limited v Uganda Revenue Authority (TAT Application No. 18 of 2018) [2020] UGTAT 5 (15 May 2020)

The Tribunal partly allowed a tax appeal over veterinary products, upholding tax on Alamycin Egg and Chick Formula but vacating assessments on four other products.

  • Customs Classification
  • Vat Exemption
  • Withholding Tax
  • Legitimate Expectation
  • Animal Medicaments
  • Food Supplements
Read case analysis

About this JurisAssist collection

Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.