Clients Work 2022-Case Studies

Objection KRA Revaluation Shredded Steel Scrap>Customs Tax Consultant Kenya

REF: Notice of Objection for Re-valuation of Shredded Steel Scrap We  are writing to object to the proposed, re-valuation of shredded steel scrap, imported vide Entry  Number xxxxxxx of 21st September 2022 as per sections 229 of EACCMA and Section 122 of EACCMA. Observations 1) We have been instructed by KRA, to pay extra taxes of KShs […]

Objection to KRA Re-valuation of Imported Aluminium  Galvanised Steel Coils>Tax Consultant Kenya

This Notice of objection is in response to our letter Ref: xxxxxxx of 5th May 2022 and the KRA response Ref:xxxxxxxx of 13th May 2022.  KRA stated that we should apply a value of 1.2USD per Kg for the item.  The Valuation Rule applied by KRA is Method 2, which is the value of identical […]

Objection KRA HS Code Classification Aluminium Solar Structures>Customs Tax Consultant Kenya

We have demonstrated in this write up that the imported Unassembled Aluminium equipment is classifiable under heading 7610 .  In case there are doubts we are ready to demonstrate the assembly of the imported Aluminium solar panel installation and support equipment to enable  KRA make the correct decision.                […]

Objection KRA HS Code Classification Aluminium Profile>Tax Consultant Kenya

These rulings provide a guide on the state of items classifiable under heading 7308 as well as 7610.  They also provide a guide as to the meaning of prepared for use in structures.  If the items have been specially prepared for fitting onto structures(buildings), then they are classifiable under 7308.30 and therefore by virtue of […]

Notice of Objection to KRA Transaction Value Variation>Tax Consultant Kenya

2) Given that the KRA has relied on historical data for the uplifts, are the hotpot values used  for comparative analysis, identical, or similar. 3)The imported items cannot be considered a consolidation or hawkers Goods, or mixed goods.  Please refer to the HS Classification of the imported goods.  The Chief Manager, Valuation, Customs & Border […]

Objection KRA HS Code Classification Edge Banding>Customs Tax Consultant Kenya

The above illustrations show that, for the ABS edging banding to qualify for classification under the sub-heading 3920.30.90, the item must undergo a process of further processing to introduce specific graphic designs.  The classification for the company’s imports, which are imported in solid colours, which can then be further processed is 39203010.  We have attached […]

Application for Advance Ruling for Complete Racking System Made of Steel>Tax Consultant Kenya

Take note that ‘’the provisions of the Explanatory Note to heading 73.08 apply, mutatis mutandis, to this heading(76.10),  These two opinions ,include racks of steel or aluminium as metal structures of 7308 or 7610.  This is another pointer to the WCOs anticipated classification of steel racks. This further confirms the accuracy of our proposed classification. […]

Notice of Objection KRA Re-valuation Stainless-Steel Hotpots>Customs Tax Consultant Kenya

If the mixed/consolidation/hawkers’ justification was relied on by KRA  , was consideration done that a 40foot container can carry a maximum of 27,600kgs and maximum volume of 32,meters cubed. The gross weight of the consignment is 17,690 kgs. 28th  July 2022 The Chief Manager, Valuation, Customs & Border Control Kilindini, Mombasa Kenya Revenue Authority Dear […]

Notice of Objection to KRA for Re-valuation of Untreated Fluff Pulp>Tax Consultant Kenya

The import used for comparison contains polythene laminate, which therefore alters the cost of its production.  The cost due to the laminate will be very different from our import.  Our import does not contain the laminate. Therefore, comparison of the two offends the rules of valuation. 12th September 2022 The Commissioner, Customs and Border Control […]

Sample Work Done in 2022>Tax Consultant Kenya

We are writing to request for an advance ruling for Steel Storage Racking System and Accessories or Complete Racking System Made of Steel, as supported by Section 248(A) of the EACCMA quoted below for ease of reference. We propose classification under Heading 7308.90 of the Common External Tariff(CET) Compilation of Notices of Objection to KRA