Imposition of Excise Duty on Excisable Goods & Services Introduced by the Finance Act, 2022

PUBLIC NOTICES 18/07/2022

Kenya Revenue Authority would like to notify the public, manufacturers, importers and suppliers of goods and services that the Finance Act, 2022 introduced excise duty on the following goods and services with effect from 1st July, 2022: -

 

Description

Tariff

Excise Duty Rate

Imported Unsaturated polyster

3907.91.00

10%

Imported Alkyd

3907.50.00

10%

Imported Emulsion VAM

3905.91.00

10%

Imported Emulsion - styrene Acrylic

3903.20.00

10%

Imported Homopolymers

3905.19.00

10%

Imported Emulsion B.A.M

3906.90.00

10%

Articles of plastic

3923.90.90

10%

Nicotine delivery devices

40%

Liquid nicotine for electronic cigarettes

Kshs. 70 per millilitre

Imported potatoes of tariff numbers 0710.10.00, 2004.10.00 and 2005.20.00

0710.10.00, 2004.10.00, 2005.20.00

25%

Imported ready to use SIM cards

Shs. 50 per SIM card

Imported cellular phones

10%

Fees charged by digital lenders

20

Manufacturers, importers and suppliers of the above excisable goods and services are required to apply for an Excise License, Import Certificate and/or Certificate of registration as applicable and submit their applications to their Tax Service Office. Licensing and registration application forms and checklists are available on the KRA website and further assistance is available from our Tax Service Offices.

Further, manufacturers and/or suppliers of the above excisable goods and services are required to charge excise duty on the excisable goods and services effective 1st July, 2022 and remit tax collected to the Commissioner 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 manufactured products and/or excisable services is due on or before 20th August, 2022.

 

Commissioner for Domestic Taxes