Customs Duty in Kenya

Chapter 1

Introduction Customs Law Definition

According to the Oxford English Dictionary the term ‘customs’ refers to both the

  • duties levied by a government on imported goods and to the

  • official department that collects and administers such duties.

Although in the English language the term customs dates back to the reign of King Edward I (1272-1307).
The ‘customs’ concept has been evolving in the course of history and has always had something to do with trade local or international.

The EAC and the Definition of Customs Law

Article 1 of the Protocol on the Establishment of the East African Customs Union (EAC) defines ‘customs duties’ as .

  • import or

  • export duties or

  • fiscal duties or taxes where such duties or taxes affect the importation or exportation of goods and

  • other charges of equivalent effect

levied on goods by reason of their importation or exportation, respectively, on the basis of legislation in the Partner States but DOES NOT include internal duties and taxes such as

  • sales or

  • turnover or

  • consumption taxes

imposed otherwise than in respect of the importation or exportation of goods. @2014-2024 All rights reserved
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