HS Classification Opinions

HS CLASSIFICATION OF BOTOX

Laborex Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E570of2023) 2024KETAT1582(KLR) (Commercial and Tax) (11October2024) (Judgment)

APPLICATION OF TRANSACTION VALUE METHOD

Sintel Security Print Solutions v Commissioner of Customs and Border Control (Tax Appeal E147of2024) 2025KETAT121(KLR) (7February2025) (Judgment) (1)

HS CLASSIFICATION OF E BIKES

Ebee Mobility Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E193of2024) 2025KETAT125(KLR) (7February2025) (Judgment)

HS CLASSIFICATION OF POLYOLS, ISOCYANATES

Basf East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E686of2024) 2025KETAT128(KLR) (Commercial and Tax) (7February2025) (Judgment) (2)

NEW IMPORT DUTY RATES JUNE 2024

EAC Gazette No 18 of 30th June 2024

Tax Appeals Tribunal Decision HS Classification of Andolex Medicated Mouthwash

We won this Case The Objection  to Kenya Revenue Authority Andolex C Objection Tax Appeeals Tribunal Judgement JUDGMENT-TAT E048 OF 2023-PHILIPS THERAPEUTICS LIMITED -PANEL 3  

TAX APPEALS TRIBUNAL DECISION HS CLASSIFICATION EUCALYPTUS OIL 80/85

REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAX APPEAL NO. 411 OF 2022 KENYA SWEETS LIMITED ……………………………………….…..…….APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL……… RESPONDENT           JUDGMENT BACKGROUND The Appellant is a private limited liability company incorporated in Kenya under the Companies Act. It carries business of importing eucalyptus oil into Kenya. The […]

HS CLASSIFICATION: APPLICATION OF LEGAL NOTES

Question 9: Sunflower Immersed in Concentrated Silver Nitrate Solution What is Sunflower? What is Concentrated Silver Nitrate Solution? Helianthus is a genus comprising about 70 species of annual and perennial flowering plants in the daisy family Asteraceae commonly known as sunflowers. Except for three South American species, the species of Helianthus are native to North […]

HS CLASSIFICATION LESSON: APPLICATION OF LEGAL NOTES

RULE 1 & 6 EXPLAINED IN DETAIL RULE 1:   The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according […]