Uganda Act or statute

Parliament of Uganda

Hides and Skins (Export Duty) Act

Defines "game hide" to mean the hide of animals listed in the Second Schedule to the Game (Preservation and Control) Act, excludes hides of hippopotami, leopards and the birds mentioned in the Fifth Schedule to that Act,…

Source attribution: Source: Uganda Legal Information Institute

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01

Purpose and legislative effect

“Defines "game hide" to mean the hide of animals listed in the Second Schedule to the Game (Preservation and Control) Act, excludes hides of hippopotami, leopards and the birds mentioned in the Fifth Schedule to that Act, includes the hide of the wild pig, and includes leather made from game hides not manufactured into”

Defines "game hide" to mean the hide of animals listed in the Second Schedule to the Game (Preservation and Control) Act, excludes hides of hippopotami, leopards and the birds mentioned in the Fifth Schedule to that Act, includes the hide of the wild pig, and includes leather made from game hides not manufactured into other goods. An export duty is to be paid to the commissioner of customs and excise at the time and place of export for every hide, skin or game hide exported from Uganda, except that items listed in the Second Schedule are not subject to export duty. Hides, skins and game hides may not be exported from Uganda except by rail from Kampala or Mbale stations or via an exporting centre appointed under section 7; however the commissioner of customs and excise may, in his or her discretion, permit export of particular lots in other manners or from other places. Anyone exporting hides, skins or game hides must submit a monthly return to the regional commissioner of customs and excise, Kampala, within thirty days after the month ends, showing totals and destinations. Offence: furnishing a false return under section 4.

02

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1. Interpretation

Defines "game hide" to mean the hide of animals listed in the Second Schedule to the Game (Preservation and Control) Act, excludes hides of hippopotami, leopards and the birds mentioned in the Fifth Schedule to that Act, includes the hide of the wild pig, and…

Section 1

6. Variation of Schedules

Section 6 authorises the Minister to vary duties in the First Schedule and to delete, vary or add items in the Second Schedule by statutory order; orders are to be laid before Parliament and remain in force until revoked or amended by resolution of Parliament.

Section 6

7. Rules

The Minister may make rules to carry out the purposes of the Act.

Section 7

04

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Showing 7 of 7 provisions

Provision 4InterpretationOffenceAmendment
§ 11. InterpretationInterpretation

Defines "game hide" to mean the hide of animals listed in the Second Schedule to the Game (Preservation and Control) Act, excludes hides of hippopotami, leopards and the birds mentioned in the Fifth Schedule to that Act, includes the hide of the wild pig, and includes leather made from game hides not manufactured into other goods.

Section 1. Interpretation Section " game hide " means the hide of any of the animals set out in the Second Schedule to the Game (Preservation and Control) Act (excluding the hides of hippopotami, leopards, and the birds mentioned in the Fifth Schedule to that Act) and the hide of the wild pig and includes leather made from game hides not manufactured into other goods;
Section 1
§ 22. Duty to be paidProvision

An export duty is to be paid to the commissioner of customs and excise at the time and place of export for every hide, skin or game hide exported from Uganda, except that items listed in the Second Schedule are not subject to export duty.

Section 2. Duty to be paid Section There shall be paid to the commissioner of customs and excise at the time and place of export the export duty set out in the First Schedule to this Act in respect of every hide , skin or game hide exported from Uganda; except that no export duty shall be payable upon any item set out in the Second Schedule to this Act.
Section 2
§ 33. No export except in specified manner or from specified placesProvision

Hides, skins and game hides may not be exported from Uganda except by rail from Kampala or Mbale stations or via an exporting centre appointed under section 7; however the commissioner of customs and excise may, in his or her discretion, permit export of particular lots in other manners or from other places.

Section 3. No export except in specified manner or from specified places Section No hide , skin or game hide shall be exported from Uganda except by rail from Kampala and Mbale railway stations or through a hides and skins exporting centre appointed under section 7 of the Hide and Skin Trade Act; except that the commissioner of customs and excise may, in his or her discretion, give permission for the export of any particular lot or lots of hides, skins or game hides in any manner or from any place to be named by him or her.
Section 3
§ 44. Returns to regional commissioner of customs and exciseProvision

Anyone exporting hides, skins or game hides must submit a monthly return to the regional commissioner of customs and excise, Kampala, within thirty days after the month ends, showing totals and destinations.

Section 4. Returns to regional commissioner of customs and excise Section Any person who exports hides, skins or game hides shall furnish monthly to the regional commissioner of customs and excise, Kampala, within thirty days of the close of the last preceding month a return in the form and manner specified by the commissioner showing the total weight, number, kind and destination of all hides, skins and game hides exported by him or her.
Section 4
§ 55. Offences and penaltiesOffence

Offence: furnishing a false return under section 4.

Section 5. Offences and penalties Section furnishes a false return under section 4 ; or
Section 5
§ 66. Variation of SchedulesAmendment

Section 6 authorises the Minister to vary duties in the First Schedule and to delete, vary or add items in the Second Schedule by statutory order; orders are to be laid before Parliament and remain in force until revoked or amended by resolution of Parliament.

Section 6. Variation of Schedules Section 6(1) The Minister may by statutory order vary the rate of duty specified in the First Schedule to this Act; but any order made under this section shall be laid before Parliament at its first meeting after the publication of that order, and that order shall remain in force until revoked or amended by any resolution of Parliament when it shall cease to have effect or shall have effect in its amended form, as the case may be, but without prejudice to the validity of anything done under that order prior to its revocation or amendment. Section 6(2) The Minister may by statutory order delete from, vary or add to any item specified in the Second Schedule to this Act.
Section 6
§ 77. RulesProvision

The Minister may make rules to carry out the purposes of the Act.

Section 7. Rules Section The Minister may make rules generally for better carrying out the purposes of this Act.
Section 7

Legislative relationships

1 referenced instrument

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G–M

1 instrument

  • Hide and Skin Trade Act

    Section 3

Recorded versions and source checkpoint

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  • Undated version · currentEnglish

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