关于没收和冻结犯罪所得和犯罪工具，《反腐败法》第 63 条至 65 条规定没收 因实施法律所列的犯罪产生的犯罪所得。乌干达法律选择实行定罪没收个人财产，而不是无定罪的实物没收；还规定了标的物没收原则而不是价值没收。现行法律没有规定没收犯罪工具。现行法律也没有规定关于识别和跟踪犯罪所得 或犯罪工具的详细规则。政府监察局和警方有扣押和冻结权力，然而据报告， 实践中资产跟踪存在重大问题，所要求的举证标准实际上类似于介绍一个表面上证据确凿的案件，这在调查的初始阶段是难以做到的。没有出台关于资产管 理的全面法规，机制和能力不足使得被扣押资产的管理面临挑战。虽然没有关于扣押和没收被转化、转换或混合的财产的具体规定，但认为在能够确定该财 产与犯罪所得财产直接关联时，对上述财产进行扣押和没收是可能的。根据乌 干达法律，不可能对犯罪所得价值表现的财产进行没收。根据《反腐败法》第 62(6)款和第 66 条，乌干达实施了在没收犯罪所得时保护善意第三人的规定。
With regard to confiscation and freezing of proceeds and instrumentalities of crime, the Anti Corruption Act in its sections 63-65 provides for the confiscation of proceeds of crime derived from the offences listed in the law. Ugandan law opts for conviction-based in personam confiscation, as opposed to non conviction-based in rem confiscation; it further foresees the principle of object confiscation, not value confiscation. The confiscation of instrumentalities of the crime is not foreseen in current legislation. The current legislation does also not provide for detailed rules on identification and tracing of proceeds or instrumentalities of crime. The Inspectorate-General of Government and the police (CID) have seizure and freezing powers, however, it was reported that the tracing of assets presented major problems in practice and that the standard of proof requested resembled in practice the presentation of a prima facie case, which was difficult to reach at the initial stage of investigations. No comprehensive regulation on the management of assets was in place, and insufficient mechanisms and capacity lead to challenges in the management of seized assets. Although no specific provision foresees the seizure and confiscation of transformed, converted or intermingled property, it is considered possible when a direct link to the property that is proceeds of crime can be established. The confiscation of property representing the value of the proceeds of crime is not possible under Ugandan law. Uganda has implemented provisions for the protection of bona fide third parties in the confiscation of proceeds of crime under section 62 (6) and 66 of the ACA.