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HIDES AND SKINS (EXPORT DUTY) ACT.

ARRANGEMENT OF SECTIONS

   Section

   1.   Interpretation.

   2.   Duty to be paid.

   3.   [Repealed].

   4.   [Repealed].

   5.   Offences and penalties.

   6.   Variation of Schedules.

   7.   Rules.

 

      First Schedule   Rate of export duty.

      Second Schedule   Exemptions from export duty.

 

CHAPTER 339
HIDES AND SKINS (EXPORT DUTY) ACT.

Commencement: 1 April, 1962.

   An Act to impose export duty on hides and skins.

 

1.   Interpretation.

   In this Act, unless the context otherwise requires—

   (a)   "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;

   (b)   "hide" and "skin" respectively mean a hide and a skin as defined by section 1 of the Hide and Skin Trade Act, and include leather not manufactured into other goods.

 

2.   Duty to be paid.

   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.

 

3.–4.   ...

 

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