^KENYA

Excise Tax in Kenya

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Chapter 2

Time of Supply Excisable Services (s.4(1)EDA)

The time of supply of excisable services shall be the earlier of

1. the date on which the services are performed;
2. the date on which the invoice for the supply of the services is issued; or
3. the date on which payment for the supply of the services is received, in whole or part.

Time of Supply Imported Goods (s.4(2)EDA)

For imported goods, the time of importation of excisable goods shall be

• for excisable goods cleared for home use directly at the port of importation, or goods entered for removal to an inland station and there cleared for home use, at the time of customs clearance;


• for excisable goods removed to a licensed warehouse subsequent to importation, at the time of final clearance from the warehouse for home use;


• for excisable goods removed from an export processing zone for home use, at the time of removal for home use; or


• in any other case, at the time the excisable goods are brought into Kenya.

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