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, 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.

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.

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