Excise Duty on Water Refill

Kenya Revenue Authority (KRA) has noted cases of persons engaging in the business of water refilling who are not licensed and who are not charging and remitting excise duty as required by the law.

KRA wishes to remind all persons who are engaged in the business of bottling (including through refilling) or packaging water that they are required to obtain an excise license from KRA and also charge and remit excise duty as required by the law.

Further, they are also reminded that they are required to affix excise stamps on each bottle that has been refilled or packaged.

It is important to note that, it is an offence to manufacture excisable goods without an excise license and it is also an offense to be found in possession of, purchase or offer for sale excisable goods that have been manufactured by unlicensed persons and on which excise stamps have not been affixed or on which counterfeit stamps have been affixed.

Should you need any further clarification, please contact the Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email callcentre@kra.go.ke www.kra.go.ke


Commissioner of Domestic Taxes


Excise Duty on Water Refill