Kamanyire v Uganda Revenue Authourity (Taxation Application No. 7 of 2015)
Kamanyire v Uganda Revenue Authourity (Taxation Application No. 7 of 2015) [2018] UGTAT 6 (10 April 2018)
The Tribunal held that the respondent was required by law to apply the customs valuation methods in the Fourth Schedule of the EACCMA sequentially, beginning with the transaction value method. The applicant provided a commercial invoice showing a transaction value of US$ 5,500, which was not disputed or challenged by the respondent. The respondent's refusal to use the transaction value for used vehicles and reliance on the fall-back method and internet-based guidelines was contrary to the statutory framework, which does not distinguish between new and used goods. The Tribunal found that the r…
Source excerpt
- Customs Valuation
- Transaction Value Method
- Fall Back Method
- Import Duties
- Used Motor Vehicles
- Assessment Procedure