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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 […]

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  

Kenya Revenue Authority HS Classification 2023 to 2024

          LIST OF TARIFF AND ADVANCE RULINGS FOR Q3 FY 2023-2024     NO   RULING DATE   REFERENCE NUMBER   DESCRIPTION OF GOODS TARIFF CLASSIFICATION DECISION   1   04/12/2023   KRA/C&BC/BIA/THQ/893/12/2023   AGRIGRPOW VEGETATIVE 30-10-10+TE FERTILIZER   3824.99.90   2   04/12/2023   KRA/C&BC/BIA/THQ/892/12/2023   STARTER SEEDLING 14-28-18+TE FERTILIZER […]

HOW TO UNDERSTAND AND NAVIGATE SUBHEADINGS IN THE HS NOMENCLATURE

Subheadings

JANRON CONSULT LIMITED PROFILE

Janron Consult Limited Profile Since 2020, Janron Consult, has been providing clients with personalised Customs Tax Advisory and Consultancy services in Nairobi, Kenya for the last 5 years. Janron Consult has developed into Janron Consult Limited as from May 2024. We advise clients on General Customs Procedures, Application of Customs Laws and Regulations, Valuation of […]

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 […]

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, […]