Ituri

On paper, it looked like a clean regional trade story: a Ugandan manufacturer producing beer for thirsty markets in South Sudan and DR Congo, using local distributors to move product across borders. In reality, it became a high-stakes tax dispute that turned on a single question: who, legally, exported the beer? The business model behind the case was straightforward. Nile Breweries Limited (NBL) has long exported into the region. In 2022, it supplied beer to Kabaco and Ituri, two Uganda-based companies with established export networks outside the country. The beer was clearly marked “for export,” and the arrangement was framed…