The Kenya Revenue Authority notifies manufacturers and importers of the listed goods and suppliers of the listed services, that the Tax Laws (Amendment) Act, 2024 has introduced excise duty on the goods and services with effect from 27th December 2024 as follows: -
|
Excisable Goods |
Tariff |
Excise Duty Rate |
|
Imported Fully Assembled Electric transformers and parts |
8504.10.00, 8504.21.00, 8504.22.00, 8504.23.00, 8504.31.00, 8504.32.00, 8504.34.00. |
25% |
|
Imported printing ink of tariff 3215.11.00 and 3215.19.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin |
3215.11.00 3215.19.00 |
15% |
|
Imported Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures of tariff heading 6910 |
6910 |
5% of custom value or Kshs. 50 per kg |
|
Imported Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked of tariff 7007 |
7007 |
35% of custom value or Kshs. 200 per kg |
|
Imported ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics of tariff 6907 |
6907 |
5% of custom value or Kshs. 200 per square meter |
|
Coal |
N/A |
2.5% of the custom value |
|
3907.99.00 Imported Saturated polyester |
3907.99.00 |
20% |
|
3905.21.00 Imported polymers of vinyl acetate/vinyl esters |
3905.21.00 |
20% |
|
3903.90.00 Imported emulsion-styrene acrylic |
3903.90.00 |
20% |
|
Printed paper or paperboard of tariff heading 4811.41.90 or 4811.49.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin |
4811.41.90 4811.49.00 |
25% or Kshs. 150 per kg, whichever is higher |
|
Articles of plastic of tariff heading 3923.30.00 and 3923.90.90 |
3923.30.00 3923.90.90 |
10% |
|
Excisable Services |
Excise Duty Rate |
|
|
Fees charged on advertisement in the internet and social media on alcoholic beverages, betting, gaming, lotteries and prize competitions |
15% |
|
Manufacturers and importers of the above excisable goods and suppliers of the excisable 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 of the excisable goods and suppliers of the excisable services are required to charge excise duty on the excisable goods and services from 27th December 2024 and remit the tax collected to the Commissioner on or before 20th day of the month following the month in which the tax was collected. The first return and payment of excise duty for the manufactured excisable products and excisable services is due on or before 20th January 2025.
Commissioner for Domestic Taxes
PUBLIC NOTICES 23/12/2024
