Tax on Imported Medical models in Uganda

by vimal dhingra
(kampala, uganda)

Tax Question
sir
i want to know that whether I will be charged with the common external tax in Uganda, if I import Medical models for education and demonstration purposes for colleges..

and secondly is VAT is also charged on these medical models for nursing or medico colleges

thanks and regards
vimal dhingra

Answer

Thank you Mr.Vimal Dhingra for your Uganda Tax Inquiry.

Now under The zero-rated supplies under Section 24(4), though technically taxable, Medical models for education and demonstration purposes for colleges are included because they realize no revenue and under The Value Added Tax Act (CAP. 349 of the Laws of Uganda) the supply of dental, medical and veterinary equipment are exempted.

However these goods may still have to pay Import duty calculated as a percentage of the CIF quoted price from the Tax Invoices, and Withholding Tax.

Please contact an experienced Uganda Tax Consultant to assist you with clearing your Medical Models from Uganda Customs.