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(...)Pursuant to Section 13 of the Investment Code, foreign investors may be subject to a number of performance obligations (not imposed on national counterparts) as a condition for granting an investment licence. These include(...)other obligations that the Uganda Investment Authority (UIA) may consider relevant for meeting the objectives of the Investment Code (e.g. investment size and environmental protection).

The UIA also provides a one-stop services centre (OSC), (...)e-Biz works as a complement to the OSC, helping investors to register through a number of modules connected to it. Currently, investors may register a business, search for a land title, and apply for an investment licence or environmental impact assessment on the e-Biz portal; (...)

An environmental levy is imposed on imports of used motor vehicles.(...) Following the enactment of the Traffic Safety Act, 2018, an imported truck aged five years or more attracts the environmental levy at 20% of the c.i.f. value. In addition, used clothing, used shoes and other used articles are subject to the environmental levy at 15% of the c.i.f. value.

(...)It seems that used tyres and pornographic materials are banned from importation, for environmental protection, human safety, and social moral considerations.

Imports of products protected under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) require permits. Application for permits must be accompanied by CITES certificates, issued by the exporting countries.(...)

An export levy is also imposed on fish and fish products, at a rate of USD 0.05 per kg for large fish, and USD 0.02 per kg for small fish and fishery industrial by-products. According to the authorities, these levies were imposed to avoid indiscriminate fishing.

All goods that are exempt under the Fifth Schedule of the EAC CMA are exempt from VAT in Uganda. These are listed in the Second Schedule of the VAT Act, and include (...)bio-degradable packaging materials; (...)

Upon the recommendation from the National Standards Council, the Minister may declare a standard a technical regulation (i.e. mandatory standards). The Council recommends a standard to be declared compulsory depending on the objectives it intends to achieve. These objectives include (...)the protection of the environment, (...)

(...)Uganda is expanding the capacity of power supply through construction of additional hydropower dams, namely, Karuma hydro power plant (600 MW), Isimba hydro power plant (188 MW), Ayago hydro power plant (600 MW), among others.

(...)Exploitation of petroleum could offer Uganda an economic development opportunity if an institutional framework were in place to properly manage the related revenue and address economic, social, and environmental issues.