KENYA
Excise Tax in Kenya
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Chapter 3
Exemption from Excise Duty (s.7(1)EDA)
The following goods and services are exempt from excise duty;
- goods listed in the Second Schedule;
- excisable goods exported under Customs control, including as stores;
- excisable services exported from Kenya;
- 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;
- denatured spirits for use in the manufacture of gasohol
or as a heating fuel;
- 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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