Cross Border Declarations
1. For domestic or foreign currency or negotiable bearer instruments which do not pass through the normal banking procedures or Uganda’s financial system, exceeding one thousand five hundred currency points, being transported or sent across the national borders of Uganda—
(a) the person intending to transport or send such currency or monetary instrument shall, before that person transports or sends the currency or monetary instrument, notify Uganda Revenue Authority on the form designated as Form C appended to the regulations made under this Act; and
(b) the Customs and Excise Department of the Uganda Revenue Authority shall without delay forward a copy of the Form C completed under the requirements of this section to the Authority;
2. Any person entering into Uganda and carrying domestic cash or foreign currency or negotiable bearer instruments exceeding one thousand five hundred currency points shall file a report designated as form D, provided by the Customs and Excise department appended to the regulations made under this Act and shall forward a copy to the Authority.