BAT Uganda Ltd. v. Attorney General of Uganda

British American Tobacco Uganda (BATU) filed a case challenging the Excise Duty (Amendment) Act of 2017. The Court’s 5 Judges Bench found that Uganda imposed a differential excise tax on cigarettes manufactured in Kenya and imported to Uganda. The court held that this is a violation of the East Africa Community Treaty, Customs Union and Common Market protocols to which Uganda is a party. The East Africa Court of Justice has ruled that imposition of a differential excise tax on cigarettes was illegal.


BAT v. Attorney General of Uganda, Reference No. 7 of 2017, East African Court of Justice First Instance Division (Uganda 2019).

  • Uganda
  • Mar 26, 2019
  • The East African Court of Justice at Arusha


Plaintiff British American Tobacco Uganda Ltd.

Defendant Attorney General of Uganda

Legislation Cited

Excise Duty (Amendment) Act of 2017

International/Regional Instruments Cited

Related Documents

Type of Litigation

Tobacco Control Topics

Substantive Issues


Type of Tobacco Product