TAX APPEALS TRIBUNAL DECISION ON THE HS CODE OF PINEAPPLE JUICE WITH COCONUT FLAVOUR
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 1392 OF 2022 HIGHLANDS DRINKS LIMITED……………………….…………………APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS & BORDER CONTROL.…………..RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a private limited liability company incorporated and domiciled in Kenya whose principal business is the manufacture and sale of bottled drinking water, cordials and carbonated soft drinks […]
TAX APPEALS TRIBUNAL HS CODE PAALSGARD 6111
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 576 OF 2022 KAPA OIL REFINERIES LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a private limited liability company incorporated in Kenya under the Companies Act. Its principal business activity is the manufacture of cooking oil, margarine, […]
TAX APPEALS TRIBUNAL DECISION ON HS CODE FOR PLYWOOD AND HOT ROLLED STEEL COILS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAT APPEAL NO 1565 OF 2022 JUBILEE JUMBO HARDWARE LTD………………….……………………APPELLANT VERSUS COMMISSIONER OF CUSTOMS AND BORDER CONTROL……. RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a limited liability company duly incorporated in Kenya under the Companies Act. Its principal activity is the importation of steel rods. 2.The Respondent is […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF SILICON EMULSION
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 520 OF 2022 C&P SHOE INDUSTRIES LTD APPELLANT ~VERSUS~ COMMISSIONER, CUSTOMS & BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT The Appellant is a private limited company incorporated in Kenya under the Companies Act 2015. The Appellant manufactures a variety of goods for the local and export market […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF VACUUM SEWAGE TRUCK TANKERS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI APPEAL NO 106 OF 2022 NETSAVVY WIRELESS LIMITED… APPELLANT ~VERSUS~ COMMISSIONER OF CUSTOMS & BORDER CONTROL RESPONDENT JUDGEMENT BACKGROUND The Appellant is a limited liability company incorporated in Kenya and a registered taxpayer and its principal business is disposing of liquid waste material (petroleum waste) […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF APPLE PLUS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI TAX APPEAL NO. 481 OF 2022 KENYA BREWERIES LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT The Appellant is a limited liability company incorporated under the Companies Act of Kenya licensed to manufacture and sell both alcoholic and non-alcoholic drinks. The […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF SOLAR WATER HEATERS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT THE NAIROBI REGISTRY TAX APPEAL NO. 144 OF 2022 BOBECO LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS & BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT 1.The Appellant is a private limited company incorporated in Kenya under the Companies Act, 2015 laws of Kenya. 2.The Respondent is appointed […]
Objection to Proposed Classification of ATF Matic J Synthetic
8th July 2023 The Commissioner, Customs & Border Control Kenya Revenue Authority Times Towers Nairobi, Kenya cc: Chief Manager, Post Clearance Audit Dear Madam, REF: Objection to Proposed Classification of ATF Matic J Synthetic We refer to your letters Ref: xxxxxxxx and xxxxxxxxx and a Virtual Conference held on 4th August 2023. The […]
HS Code Classification Sets Application Rule 2b 3a 3b 3c : Customs Tax Consultant Kenya
RE: The tariff classification of a plastic decoration and a plastic planter from China In your letter dated September 7, 2022, you requested a tariff classification ruling. Photographs of the items were submitted along with your request. The first item under consideration is described as a polyresin acorn decoration. The acorn nut is green, and […]
Import Duty Rates Kenya from July 2023
Section I LIVE ANIMALS; ANIMAL PRODUCTS Notes. 1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2.- Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also […]
