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 […]
TAX APPEALS TRIBUNAL DECISION ON KRA VALUATION OF FURNITURE
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAX APPEAL NO. 1042 OF 2022 GIANT FURNITURE LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT JUDGMENT BACKGROUND The Appellant is a limited liability company incorporated under the Companies Act of the Laws of Kenya and is in the business of importing and distributing household […]
KRA Vs Car Importers Association of Kenya Current Retail Selling Price for Imported Cars>Customs Tax Consultant Kenya
The Petitioner states that being a stake holder in the car importation industry, representing seventy-three (73) car importers, the Petitioner ought to have been given a chance to participate in the process in which the “new” CRSP values were determined. The Petitioner avers that the reason why the CRSP was introduced by the law was […]
Tax Appeals Tribunal Decision HS Classification Chapter 30>Customs Tax Consultant Kenya
The respondent required the applicant to pay a sum of KShs. 127,795,427/= in respect of the said pharmaceutical products which the respondent alleges the applicant had misclassified in its- import documentation. According to the respondent, the pharmaceutical products in question were food supplements and not medicines and therefore they ought to have been classified under […]
Tax Appeals Tribunal Decision HS Classification Chapter 39>Tax Consultant Kenya
The Respondent undertook a Post Clearance Audit (“PCA”) on the Appellant’s imports for the period 2016-2021. As a result of this exercise, the Respondent concluded that the Appellant’s product, Esprene SPO Vo141, had been misclassified and proceeded to re-classify it under HS Code 3811.29.00 instead of 3901.90.00. JUDGMENT BACKGROUND The Appellant is a private company […]
Tax Appeals Tribunal Decision HS Classification Chapter 21>Customs Tax Consultant Kenya
In its response dated 7thFebruary 2020, the Respondent issued a tariff ruling (‘Tariff Ruling”) that the Apple Concentrate is classifiable under HS Code 2206.00.90. Dissatisfied with the Tariff Ruling, the Appellant lodged an Objection vide a letter dated 5thMarch, 2020. The Appellant averred that the Apple Concentrate ought to be classified under Chapter 21, specifically […]
Tax Appeals Tribunal Decision HS Classification Chapter 84>Tax Consultant Kenya
The Respondent conducted a post clearance audit on the Appellant’s consignments for the year 2016. The items imported were solar water heaters. Following the audit, the Respondent issued a demand notice of Kshs 10,207,370.00 on 25thNovember 2021 relating to additional import duty, excise duty and VAT. The Appellant being greatly aggrieved with the assessment objected […]
Tax Appeals Tribunal Decision HS Classification Chapter 84>Customs Tax Consultant Kenya
During the process of customs clearance, the Respondent disputed the Appellant’s classification of the haemodialysers and upon review, determined that the applicable tariff classification was 8421.29.00 attracting import duty at the rate of 10% and VAT at the rate of 14%. JUDGEMENT BACKGROUND The Appellant herein is a limited liability company incorporated in the […]
Tax Appeals Tribunal Decision HS Classification Chapter 76>Tax Consultant Kenya
On or about the 16thJune, 2020 the Respondent sent a demand notice to the Appellant for the amount of Kshs. 54,097,685.00 being alleged tax due for underpayment of duty on imported raw materials. JUDGEMENT BACKGROUND The Appellant is a private company limited by shares and is duly incorporated under the Companies Act, 2015 within […]
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 […]
