Kenya Revenue Authority would like to inform manufacturers and importers of excisable goods and the public that the rates of excise duty on excisable goods that have a specific rate of duty, have been adjusted using the average inflation rate for the 2020/2021 financial year of 4.97% as required under Section 10 of the Excise Duty Act, 2015.
The adjusted rates are provided under Legal Notice No.217 of 2021 and are effective from 2nd November 2021. The list of the goods affected is provided below: -
|
Description |
Old Rate of Excise Duty |
New Rate of Excise Duty |
|
Fruit juices (including grape must), and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter |
Sh. 11.59 per litre |
Sh. 12.17 per litre |
|
Bottled or similarly packaged waters and other non-alcoholic beverages, not including fruit or vegetable juices |
Sh. 5.74 per litre |
Sh. 6.03 per litre |
|
Beer, cider, perry, mead, opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spirituous beverages of alcoholic strength not exceeding 6% |
Sh. 116.08 per litre |
Sh. 121.85 per litre |
|
Powdered beer |
Sh. 116.08 per kg |
Sh.121.85 per kg |
|
Wines including fortified wines, and other alcoholic beverages obtained by fermentation of fruits |
Sh. 198.34 per litre |
Sh. 208.20 per litre |
|
Spirits of undenatured ethyl alcohol; spirits liqueurs and other spirituous beverages of alcoholic strength exceeding 6% |
Sh. 265.50 per litre |
Sh. 278.70 per litre |
|
Cigars, cheroots, cigarillos, containing tobacco or tobacco substitutes |
Sh. 13,247.63 per kg |
Sh. 13,906.04 per kg |
|
Electronic cigarettes |
Sh. 3,974.08 per unit |
Sh. 4,171.59 per unit |
|
Cartridge for use in electronic cigarettes |
Sh. 2,649.74 per unit |
Sh. 2,781.43 per unit |
|
Cigarette with filters (hinge lid and soft cap) |
Sh. 3,312.96 per mille |
Sh. 3,477.61 per mille |
|
Cigarettes without filters (plain cigarettes) |
Sh. 2,384.24 per mille |
Sh. 2,502.74 per mille
|
|
Other manufactured tobacco and manufactured tobacco substitutes; “homogenous” and “reconstituted tobacco”; tobacco extracts and essences |
Sh. 9,273.55 per kg |
Sh. 9,734.45 per kg |
|
Motorcycles of tariff no. 87.11 other than motorcycle ambulances and locally assembled motorcycles |
Sh. 11,608.23 per unit |
Sh. 12,185.16 per unit |
|
Imported sugar confectionary of tariff heading 17.04 |
Sh. 35 per kg |
Sh. 36.74 per kg |
|
White chocolate, chocolate in blocks, slabs or bars of tariff nos. 1806.31.00, 1806.32.00, and 1806.90.00 |
Sh. 209.88 per kg |
Sh. 220.31 per kg |
|
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 |
Sh. 1,200 per kg |
Sh. 1,259.64 per kg |
Commissioner of Domestic Taxes
PUBLIC NOTICES 05/11/2021
