Customs Tax News

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)

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 […]

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 […]

Application for Advance Ruling for the HS Classification of Andolex C Lozenges Honey/Lemon

7th,  August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Guidance for the HS Classification  for Andolex C Lozenges Honey/Lemon We are the authorized Importers and Distributors of the above-mentioned product supplied by iNova Pharmaceuticals.  We are writing to request for […]

Application for Advance Ruling, HS Classification of Prospan Effervescent Cough Tablets

1st August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for Prospan® Effervescent Cough Tablets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for Prospan® Effervescent Cough […]

Application for Advance Ruling, HS Classification of Eucarbon Tablets

5th  August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for EUCARBON Tablets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for EUCARBON Tablets.  The application is […]

Application for Advance Ruling, HS Classification of Duolerg 8mg Film Coated Tablets

1st August,2023 The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam, REF: Application for Advance Ruling for DUOLERG 8 mg Film-Coated Tablets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for DUOLERG 8 mg Film-Coated […]

Application for Advance Ruling, HS Classification of Agnucaston Film Coated Tablets

1st August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for Agnucaston® Film-Coated Tablets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for Agnucaston® Film-Coated Tablets.  The […]

Application for Advance Ruling, HS Classification of Tasectan Paed Satchets and Tasectan Capsules

5th  August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for TASECTAN® PAED Sachets and TASECTAN® CAPSULES. We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for 2 […]

Application for Advance Ruling for Sideral Drops and Forte

5th  August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for Sideral Drops and Forte We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for 2 Products namely […]

Application for Advance Ruling for QUADROFER sachets

5th  August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for QUADROFER sachets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for QUADROFER mouth-dispersible stick packs (sachets).  […]

Application for Advance Ruling for Surgical Implants>>Tax Consultant

28th July,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for Surgical Implants We are writing to request for a HS classification, advance ruling,  for two types of Surgical implants namely: Burr Hole Cover 2) Aneurysm Clips The application […]

Application for Advance Ruling for Orthopaedic Implants>>Tax Consultant

28th July,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for Orthopaedic Implants We are writing to request for a HS classification, advance ruling,  for five types of orthopaedic implants namely: Plates 2) Screws  3) Intramedullary Nails/Rods  4) Washers  […]

HS Code Classification Artificial Joints : HS Code HS Classification

REF: ADVANCE RULING APPEAL HS Classification Artificial Joints Reference is made to your letters:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx The letters address the HS Classification of hip and knee, joint replacement, components. The advance ruling placed the items at subheading 9021.39, which we disagree with.  We have extracted the relevant Explanatory Notes and at the end of each extract, find […]

HS Code Classification of Spinal Implants>HS Code HS Classification

REF: Application for Advance Ruling for Spinal Implants We are writing to request for an advance ruling  for Orthopaedic Spine Trauma Systems which are composed of Plates, Screws, Connecting Rods,  Connectors, Nuts,  Screws, Cage System, Hooks, Rods, Plate with Rod, Staples as, as per  section 248(A) of EACCMA.  Our proposed HS Classification is 9021.10.00.  In […]

HS Code Classification Probiotics> HS Code HS Classification

30th  December 2022 The Chief Manager, Business  Intelligence and  Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya Dear Sir, REF: ADVANCE RULING APPEAL Reference is made to your letters xxxxxxxxxxxxxxxxx of 15th June 2021 and  xxxxxxxxxxxxxxxxxxxx of 29th September,2022 The letters address the HS Classification of Probiotics The advance ruling placed the items at subheading […]

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Compliance_checks_customs_and_international_trade_-_usaid

Detailed Customs Compliance Check List

Detailed Customs Compliance Check List

EAST AFRICAN IMPORT DUTY RATES

EAC CET 2022 VERSION 29TH JUNE (2)

Prohibited and Restricted Goods Under the Second and Third Schedule of the Eac Customs Management Act, 2004

Prohibited and Restricted Goods Under the Second and Third Schedule of the Eac Customs Management Act, 2004