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Uganda decisions
Decisions matching the current search
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.
VIVO Energy Uganda Limited v Uganda Revenue Authority (Application 131 of 2019) [2023] UGTAT 71 (12 September 2023)
The Tribunal held that excise duty was not payable on Vivo Energy’s imported lubricants for 2014–2019, finding the term “motor vehicle lubricants” was too uncertain.
Rwimi EP Company Limited v Uganda Revenue Authority (Application 132 of 2022) [2023] UGTAT 60 (30 August 2023)
The Tribunal upheld a customs reclassification of relief valves used with a hydraulic turbine, finding they were separate valves under heading 84.81, not turbine parts.
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.
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.
