Kuku Foods Uganda Limited v Uganda Revenue Authority
Kuku Foods Uganda Limited v Uganda Revenue Authority (Civil Appeal 36 of 2021) [2024] UGCommC 218 (30 July 2024)
The High Court held that the omission by the exporter to sign the certificates of origin was a major and fatal defect, not a minor or curable error. The COMESA Rules of Origin and Implementation Procedures require both the exporter's original signature and authentication by the designated authority for a certificate of origin to be valid. The absence of the exporter's signature invalidates the certificate ab initio and disentitles the goods to preferential tariff treatment. The duty to provide valid documentation rests solely on the importer, and the customs authority is not legally obliged t…
Source excerpt
- Preferential Tariff Treatment
- Rules Of Origin
- Certificate Of Origin Requirements
- Customs Imports
- Tax Assessment
- Trade Protocols