tax ACADEMY
Konnectplus

KENYA

Excise Tax in Kenya





Chapter 3

Exemption from Excise Duty (s.7(1)EDA)

The following goods and services are exempt from excise duty;

  1. goods listed in the Second Schedule;
  2. excisable goods exported under Customs control, including as stores;
  3. excisable services exported from Kenya;
  4. excisable goods that the manufacturer has destroyed, with the prior written permission of the Commissioner, under the supervision of an authorised officer prior to their removal from the factory in which they were manufactured;
  5. denatured spirits for use in the manufacture of gasohol or as a heating fuel;
  6. excisable goods that have been lost or destroyed by accident or other unavoidable cause

    • in the course of removal of the goods by the manufacturer from the factory including when loading or unloading the goods or*
    • before removal from the factory*
    • on board an aircraft or vessel prior to importation into Kenya
    * Exemption shall not apply if the licensed manufacturer has been compensated as a consequence of insurance proceeds, a settlement or a judicial decision made (s.7(6)EDA).
Remission of Duty (s.7(2)EDA)

The Cabinet Secretary may by notice in the Gazette grant remision of excise duty on beer and wine made from sorghum, millet or cassava or any other agricultural product grown in Kenya excluding barley.




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