Excise Tax in Kenya

Chapter 6

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. If;

  • 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 finished goods. @2014-2020 All rights reserved
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