KRA Customs Audits Checklist>>Customs Tax Consultant
What are the checks that KRA does when conducting a customs Tax Audit Audit Questionnaire The questionnaire aids in gaining an understanding of the business engaged by an organisation to be audited for purposes of ensuring a fast and smooth audit. All the responses that will be given are to be used strictly for […]
Harmonised System Convention>Tax Consultant Kenya
INTERNATIONAL CONVENTION ON THE HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM (done at Brussels on 14 June 1983) PREAMBLE The Contracting Parties to this Convention, established under the auspices of the Customs Co-operation Council, Desiring to facilitate international trade, Desiring to facilitate the collection, comparison and analysis of statistics, in particular those on international trade, Desiring […]
Objection KRA Revaluation Galvanised Steel Slits>Tax Consultant Kenya :
REF: Notice of Objection for Re-valuation of Galvanised Steel Slits We are writing to object to the proposed, re-valuation of galvanised steel slits, imported vide Entry Number xxxxxxxxx of 8th, September 2022 as per sections 229 of EACCMA and Section 122 of EACCMA. —————————————————————————————————————————————– Janron Consult, Tax Consultant Kenya, Customs Tax Consultant Kenya, Tax Advisory Kenya […]
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. […]
