Imposition of Excise Duty on Excisable Products Introduced by the Finance Act, 2021

PUBLIC NOTICES 12/08/2021

Kenya Revenue Authority (KRA) would like to remind manufacturers and importers that the Finance Act, 2021 introduced excise duty on the following products with effect from 1st July, 2021: -

 

Description

Tariff heading

Rate of

Excise Duty

Jewellery of tariff heading 7113 and imported jewellery of tariff heading 7117

7113, 7117

10%

Products containing nicotine or nicotine substitutes intended for inhalation without combustion or oral application but excluding medicinal products approved by the Cabinet Secretary responsible for matters relating to health and other manufactured tobacco and manufactured tobacco substitutes that have been homogenized and reconstituted tobacco, tobacco extracts and essences

 

Shs. 1,200 per kg

Articles of plastic

3923.30.00

10%

Imported pasta whether cooked or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared

1902

20%

Imported furniture of any kind used in offices, kitchen, bedroom and other furniture

9403

25%

Imported eggs

04.07

25%

Imported onions

07.03

25%

Imported potatoes, potato crisps and potato chips

07.01

25%

Unsaturated polyester

3907.91.00

10%

Alkyd

3907.50.00

10%

Emulsion VAM

3905.91.00

10%

Emulsion-styrene Acrylic

3903.20.00

10%

Homopolymers

3905.19.00

10%

Emulsion B.A.M

3906.90.00

10%

 

Manufacturers and/or importers of the above products are required to apply for an Excise License or Import Certificate for each product category. The Excise License and Import Certificate checklists are available on the KRA website. Manufacturers and importers may also contact their Tax Service Offices for facilitation.

Further, all manufacturers of the aforementioned products are notified of their obligation to charge excise duty on excisable goods delivered from 1st July 2021 and remit the same to the Commissioner. The due date for remission of excise duty is on or before 20th of the month following the month in which the tax was collected. The first return and payment of excise duty for the aforementioned products is therefore due on or before 20th August 2021.

Commissioner for Domestic Taxes