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