TREATMENT OF EXCISE DUTY PAID ON PLASTIC PACKAGING MATERIALS

Uganda Revenue Authority informs the General Public that where a manufacturer procures or manufactures a plastic packaging material for purposes of packaging their manufactured products, the manufacturer does not qualify for an offset of excise duty paid on the plastic packaging material in the monthly excise duty returns. For instance, a manufacturer of beverages cannot claim excise duty incurred on plastic packaging materials when filing an excise duty return.
However, where a manufacturer converts a plastic product into another excisable product liable to excise duty, the converted excisable good shall be liable only to the difference between the excise duty on the converted good and the excise duty originally paid before the conversion.

In addition, where a plastic product is manufactured from at least 20% recycled plastic or is for use in the packaging of a product for export or medicaments, the Commissioner may remit or refund the excise duty in accordance with Section 10 (3b) and (3c) of the Excise Duty Act.

For more information, please contact us on our toll-free numbers 0800117000/0800217000 or 0417444602/3 (not toll-free) or WhatsApp at 0772140000 or email us via services@ura.go.ug or visit the nearest URA office.First date of publication: Monday August 21, 2023.
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Contact URA | Website: www.ura.go.ug | Toll Free: 0800 217 000, 0800 117 000 | Follow us:0772140000

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