Uganda Revenue Authority v Agaba
Uganda Revenue Authority v Agaba (Civil Appeal 32 of 2021) [2023] UGCommC 163 (29 December 2023)
The court held that the statutory hierarchy of customs valuation methods under Section 122(1) and the 4th Schedule of the EACCMA is mandatory, with the transaction value method as the primary approach. Administrative rulings issued under delegated authority cannot amend or override this hierarchy. The Administrative Ruling of 2013 does not, and cannot, prescribe the fallback method as the primary method for used goods; it merely recognizes practical challenges in applying the initial five methods. The appellant failed to demonstrate any actual complexities or contest the genuineness of the re…
Source excerpt
- Customs Valuation
- Transaction Value Method
- Fallback Method
- Administrative Rulings
- Import Duties
- Judicial Review