Quantity of Exciseable Goods & Services (s.12 EDA)
Where the First Schedule specifies a rate of excise duty payable by
reference to a quantity measured by volume or weight.
excisable goods are imported into Kenya, or removed from the factory of a
licensed manufacturer, in a package intended for sale with, or
of a kind usually sold with the goods in a sale by retail; and
the package is not marked or net weight ambiguos
the excisable goods shall be liable to excise duty according to the gross
weight of the package and its contents. However, if the package is properly
marked the package shall be treated as containing not less than the specific
quantity of goods.
However, If the package referred to in subsection above contains more than the
specific quantity, excise duty shall be computed on the actual quantity.
Place of supply of excisable services (s.13 EDA)
Subject to this section, a supply of excisable services shall be deemed to be
made in Kenya if the services are supplied from a place of business of
the supplier in Kenya.
Relief for raw materials (s.14 EDA)
Where excise duty has been paid in respect of excisable goods imported into,
or manufactured in Kenya by a licensed manufacturer and which have been
used as raw materials in the manufacture of other excisable goods
(hereinafter referred to as "finished goods"), the excise duty paid on the
raw materials shall be offset against the excise duty payable on the