Customs Valuation

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

Notice of Objection KRA Revaluation Kitchen Cabinets>Tax Consultant Kenya

Similar goods  means goods which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods […]

Tax Appeals Tribunal Kenya Decision Customs Valuation Transaction Value>Customs Valuation

Upon arrival of the first shipment (“the consignment”) at the Inland Container Depot (“1CD”) in Nairobi on or about 4thAugust, 2020, the Appellant was informed, through its clearing agent DHL Global Forwarding, that the Respondent had referred the consignment for valuation on suspicion of undervaluation. Upon valuation, the Respondent ruled that the declared FOB value […]

Tax Appeals Tribunal Decision Customs Valuation>Tax Consultant Kenya

The Appellant asserted that based on the transactional cost and applying the guidelines provided for under Schedule IV of EACCMA and the WTO Agreement on Customs Valuation (ACV) the total tax payable was KES 6,009,359.00. The Appellant attached the C.17 form for Entry Number. 2019 ICD 8735 in support of this contention.   JUDGMENT   […]

Tax Appeals Tribunal Decision Post Clearance Valuation Related Parties>Customs Tax Consultant Kenya

The Respondent carried out a Post Clearance Audit (“PCA”) of the Appellant’s import operations for the period August 2014 to July 2019. Arising from this exercise, the Respondent issued, in a letter dated 18th December 2019, a demand for additional import duties amounting to Kshs 111,002,534.00 inclusive of penalties and interest. This amount was made […]

Customs Valuation Related Parties>Customs Tax Consultant Kenya

OT:RR:CTF:VS H314296 AP Amy Guerriero, Field Director U.S. Customs and Border Protection Regulatory Audit and Agency Advisory Services Office of Trade 10 Causeway Street, Room 895 Boston, MA 02222-1059 RE: Internal Advice; Related Parties; Unrelated final customer; Transaction Value Dear Ms. Guerriero: This is in response to your internal advice request dated October 7, 2020, […]

Customs Valuation Leased Equipment US Customs>Tax Consultant Kenya

OT:RR:CTF:VS H320778 RMC Katie Brine US Trade Logistics 1595 Selby Ave. Suite 103 St. Paul, MN 55104 RE: Valuation of Leased Machinery Dear Ms. Brine: This is in response to your letter, dated September 20, 2021, on behalf of [ ] (“the Importer”). In your letter, you request a binding ruling pursuant to 19 C.F.R. […]

Customs Valuation Royalties US Customs>Customs Tax Consultant Kenya

OT:RR:CTF:VS H304606 CMR/TRS U.S. Department of Homeland Security Regulatory Audit and Agency Advisory Services 1699 Phoenix Parkway, Suite 200 College Park, GA 30349 Attn: Amy Moore, Field Director RE: Request for Internal Advice; Deduction of Royalty Payments from United States Sales Price; Fallback Deductive Value Calculation; Prior Disclosure Dear Ms. Moore: This is in response […]