Uganda Case Law

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)

Court

Tax Appeals Tribunal (Uganda)

Case number

Tax Application 273 of 2022

Judges

Crystal Kabajwara -Chairperson, Katwe, Panel Member, Nangosyah

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