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Uganda decisions
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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.
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.
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…
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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.
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.
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.
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.
Elgon Hydro Siti Limited (Application No. TAT 125 of 2019) [2022] UGTAT 18 (15 July 2022)
The Tribunal found that the ball valves imported by the applicant, while essential to the operation of the hydraulic turbine, are not integral parts of the turbine machinery itself but are separate mechanical appliances used to regulate water flow. The evidence, including the bill of lading and commercial invoice, showed that the ball valves were listed separately from turbine parts and were not included as spare parts of the turbine. The Tribunal relied on the definitions in the Cambridge Advanced Learner's Dictionary and the Dictionary of Mechanical Engineering, as well as the explanatory n…
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Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application No. TAT 8 of 2018) [2021] UGTAT 22 (14 December 2021)
The Tribunal allowed a challenge to an import duty assessment, finding inconsistent incoterms did not prove tax loss and no extra tax, penalties, or interest were due.
