(a) Diplomats
Diplomatic staff (holders of Diplomatic IDs defined by ID series starting with letter D…) are
entitled to Customs refund of excise duty paid on fuel consumed to enable them to live a
decent life throughout their stay in Uganda. This privilege is also extended to spouses of
Diplomats

(b) Diplomatic Missions or Consular Missions
Their entitlement is catered for under the provisions of Item (4) of the Fifth schedule under
the EACCMA; Goods (which also includes fuel) for the official use of the United Nations or
its specialized agencies or any Commonwealth High Commission or any foreign embassy,
consulate or diplomatic mission are entitled to exemption (refund of taxes paid).

(c) Donor Agencies with Bilateral or Multilateral Agreements.
Their entitlement is catered for under the Fifth schedule of the EACCMA in particular Item
5; Donor Agencies with Bilateral or Multilateral Agreements shall be entitled to tax
exemption (fuel tax refund) on transactions for their official functions in Uganda.