Uganda Revenue Authority (URA) building. Photo | courtesy.
The Uganda Revenue Authority (URA) has issued a clarification on the types of plastic packaging items exempt from excise duty under the Excise Duty Act.
According to a public notice published on October 6, 2025, the URA stated that only vacuum packaging bags for food, juices, tea, and coffee sacks, as well as bags for direct use in the manufacture of sanitary pads, will remain exempt.
“Plastic packaging items exempt from excise duty are vacuum packaging bags for food, juices, tea and coffee sacks, and bags for direct use in the manufacture of sanitary pads,” the notice reads.
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The tax agency further noted that taxpayers purchasing such packaging must apply for excise duty exemption, detailing the goods to be packaged. “After validation, configuration will be effected to enable them purchase the plastic packaging items without excise duty,” it added.
URA warned that all other plastic packaging items not listed must be charged excise duty of 2.5 percent or USD 70 per tonne, whichever is higher.
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“URA therefore urges all taxpayers that import or manufacture plastic packaging items other than those listed above to charge and account for excise duty accordingly,” stated URA Management.
