Hides and Skins (Export Duty) Act

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 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 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 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 5. Offences and penalties Section furnishes a false return under section 4 ; or

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