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(1)Any person who exports or imports any goods from or into Uganda—
(a)in contravention of section 298;
(b)in such manner that the goods are—
(i)concealed in any way;
(ii)packed in any package, whether or not with other goods, in a manner calculated to deceive any authorised officer; or
(iii)contained in any package of which the entry or application for carriage out of or within Uganda does not correspond with such goods; or
(c)in any manner by which he or she evades the control of customs over the exportation or importation,
commits the offence of smuggling and is liable, on conviction, to imprisonment for a term of not less than three years and not more than fourteen years and shall in addition pay a fine of not more than two hundred fifty currency points and in default in payment of the fine shall be sentenced to imprisonment for a further term of not more than two years.
(2)Notwithstanding subsection (1), where in the course of committing the offence of smuggling an offender is armed with, uses or threatens to use a deadly weapon or causes death or grievous harm to any person or authorised officer, the offender and any other person jointly concerned in committing the offence of smuggling shall, on conviction by the High Court, be liable to suffer death.
(3)In subsection (2), “deadly weapon” includes—
(a)
(i)an instrument made or adapted for shooting, stabbing or cutting, any imitation of such an instrument;
(ii)any substance,
which when used for offensive purposes is capable of causing death or grievous harm or is capable of inducing fear in a person that it is likely to cause death or grievous bodily harm; and
(b)any substance intended to render the victim of the offence unconscious.
(4)Where a court convicts a person for smuggling under this section, the court shall, in addition to the penalty prescribed under that subsection, order the goods found to have been smuggled to be forfeited to the Government, as well as the vessel, vehicle or aircraft, if any, used in the commission of the offence, where that vessel, vehicle or aircraft, belongs to the offender or where its owner was privy to the offence; but a bona fide creditor of the accused person, in respect of the goods or vessel, vehicle or aircraft forfeited under this section, may, upon proof to the Minister responsible for finance of his or her interest in the goods, vessel, vehicle or aircraft be paid such part of the proceeds as the Minister may deem fit.
(5)For the avoidance of doubt, the payment by the Minister responsible for finance under subsection (4) shall be a good discharge of the accused to his or her creditor to the extent only of the actual amount paid without prejudice to any further obligations outstanding.
You commit smuggling if you export or import goods in contravention of a ban (section 298), or conceal goods, or use deceptive packaging, or evade cus...
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