The Tribunal upheld reclassification and duty recovery but ruled that section 111(o) applies only where exemption conditions are breached. Mere ineligibility to exemption due to wrong classification ...

The scope of trademark applications is crucial when it comes to protection and enforcement. Consequently, accurately analysing, identifying and classifying the goods and services designed to be ...

Over time, Uganda Revenue Authority (URA,) has increased its inspection in respect to the customs post clearance conducted to determine whether the importer was assessed and paid the correct tax on ...

Classification of goods has always been a matter dispute between the taxpayers and the Department. While the Department intends to classify the goods, which yields highest tax collection, the ...