A. ITEMS ON UGANDA S LIST OF INDUSTRIAL INPUTS AND RAW MATERIALS FOR THE FINANCIAL YEAR 2017/2018

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3 A. ITEMS ON UGANDA S LIST OF INDUSTRIAL INPUTS AND RAW MATERIALS FOR THE FINANCIAL YEAR 2017/2018 S/N HS CODE DESCRIPTION CET RATE Other orange juice, frozen or not frozen 25% 10% Other 25% 10% Active yeasts 25% 10% Petroleum jelly 25% 10% Alkyd resins, in primary forms 10% 0% Other plates of polymers of ethylene, 10% 0% Other plates, sheets, film, foil and strips 25% 10% Other plates of acrylic polymers 25% 10% Other plates, sheets, film, foil and strip 10% 0% Other plates of other plastics 25% 10% Unbleached Kraftliner in rolls or sheets 25% 10% Unbleached sack kraft paper in rolls or 25% 0% Other unbleached kraft paper and paperboard 25% 10% Other folding cartons, boxes and cases 25% 10% Straw wrappers 25% 10% Cotton sewing thread containing 85% or more 25% 10% Unbleached Plain cotton weave, with >=85% 25% 10% High tenacity yarn of nylon or other 10% 0% Other 10% 0% Textured yarn of polyesters 10% 0% Other multiple or cabled yarn, 10% 0% Other 10% 0% Sewing thread of artificial staple fibres 25% 10% Single yarn, with >=85% staple fibres of 10% 0%

4 Multiple or cabled yarn, >=85% acrylic or 10% 0% Plain weave fabrics, containing <85% 25% 10% B. OTHER TAX REMISSIONS FOR THE FINANCIAL YEAR 2017/2018. No. Item 1. Unassembled (Complete Knocked Down) motor cycles kits imported by approved local assemblers of motor cycles to be imported at 10% import duty under a remission of duty in accordance with Section 140 of the East African Community Customs Management Act Unassembled (Complete Knocked Down) bicycle kits imported by approved local assemblers of bicycles to be imported at 0% import duty under a remission of duty in accordance with Section 140 of the East African Community Customs Management Act Raw materials and inputs used in the assembly of transformers and switch gears to be imported at 0% import duty under a remission of duty in accordance with section 140 of the East African Community Management Act 2004 and the Duty Remission Regulations Raw materials and inputs for direct use in the manufacture of paper and paperboard imported by paper and paperboard mills. Remission of Import Duty to 0% 5. Raw material for the manufacture of sanitary towels and tampons imported by manufacturers of sanitary towels and tampons. Remission of Import Duty to 0% 6. Stranded wire of HSC granted duty remission from import duty of 10% to 0% on stranded wire used in the manufacture of tyres and imported by manufacturers of tyres. 7. Treads for cold retreading of HSC granted import duty remission to 0% on goods used in the manufacture of goods for export subject to conditions specified in Articles 25 and 27 of the Protocol establishing the EAC Customs Union. 8. Raw materials directly used in the manufacture of aluminum cans for the dairy industry granted duty remission to 0% on raw materials used directly in the manufacture of aluminum cans for the dairy industry Duplex boards. Remission of duty for duplex boards to 0% 10. Inputs for the production of solar panels. Remission of duty on inputs for the manufacture of solar panels. 11. Component parts and inputs for the assemblers of refrigerators and freezers. Remission of import duty to 10% on component parts and inputs for assemblers or refrigerators and freezers 12. Food supplements. Remission of duty to producers/manufacturers of food Supplements for infants and nutrient deficient persons Other acrylic polymers in primary forms granted a duty remission at an import duty rate of 0%

5 ; ; Organic surface-active agents (Anionic, Cationic, Other) (LABSA) Uganda, to apply the duty remission at a rate of 0% for one year Castor oil and its fractions. Hydrogenated castor oil approved under the duty remission scheme 16. Imports of sugar for industrial use remitted to 10%. 17. Imports of scrap batteries for the manufacture of lead batteries remitted to 0% 18. Paper for manufacture of exercise books and text books at a duty rate of 0% under the Duty Remission Scheme 19. Inputs used in the production of gas cylinders imported by manufacturers of such Cylinders. 20. Inputs for use in the manufacture of agricultural equipment Inputs imported by a manufacturer for use in the manufacture of agricultural equipment Granted duty remission on inputs for the manufacture of agricultural equipment 21. Inputs for the Manufacture of dry cell batteries Remission of duty on inputs for the manufacture of dry cell batteries at a rate of 0% import duty. 22. Inputs for Manufacture of matches and matchboxes. Remission of duty on inputs for the manufacture of matches and matchboxes at a rate of 0% import duty. 23. Inputs for Manufacture of deep cycle batteries. Remission of duty on inputs for the manufacture of deep cycle batteries at a rate of 0% import duty. 24. Inputs for manufacture of nylon yarns of HS Code and Remission of duty on inputs for manufacture of nylon yarn of HS Code and at a rate of 0% import duty. 25. Materials for the Manufacture of Mosquito nets Exempted from taxes under the 5 th Schedule of the East African Community Customs Management Act. 26. Packing Materials and Raw Materials for the Manufacture of medicaments. Exempted from taxes under the 5 th Schedule of the East African Community Customs Management Act. 27. Inputs for use in the manufacture of medical diagnostic kits imported by manufacturers of medical diagnostic kits as approved by a competent authority in the a Partner State , Nylon yarns - Granted duty remission on nylon yarns at a duty rate of 0% for the manufacture of fishing nets , Iron and steel products - Granted duty remission to manufacturers of automobile leaf springs, bolts and nuts using Products classified under HS Codes and at duty rate of 0% Trigger spray and lotion pumps - Granted duty remission to manufacturers at duty rate of 10% for one year Base oil - Uganda to stay application of the EAC CET and

6 apply 0% instead of 10% for one year Noodles for the manufacture of toilet soap - Uganda to stay application of EAC CET and apply10% instead of 0% for one year Wheat (Wheat grain)- Uganda to stay application of EAC CET and apply duty rate of 10% instead of 35% for one year Glucose syrup granted a duty remission at a n import duty rate of 0% for manufacturers Other acrylic polymers in primary forms granted a duty remission at a n import duty rate of 0% Groats and meal of wheat granted a duty remission at a n import duty rate of 0% Barley. Uganda granted a duty remission at a rate of 10% for one year Odiferous mixtures of a kind used as raw materials in the food and drink industries. Uganda granted a duty remission at a rate of 10% for one year Splints used in the manufacture of matches granted a duty remission at an import duty rate of 0% Other copper wire of copper alloys used for manufacture of toothbrushes imported by manufacturers of toothbrushes. Remission of Import Duty from 10% to 0% , , High tenacity yarn of polyesters of nylon or other polymides and of other synthetic fibres granted a duty remission at a n import duty rate of 0%