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New Import Duty Rates and Incentives for Manufacturers Kenya July 2023

EAST AFRICAN COMMUNITY   GAZETTE Published by the East African Community     CONTENTS LN. No Page   · Approved measures on import duty rates in the EAC Common External Tariff   No. 129   4 · Approved measures on import duty rates in the EAC Common External Tariff in respect of textiles for the […]

Objection KRA HS Code Classification Eucalyptus Oil>HS Code HS Classification

Please note that Eucalyptus Oil is an essential oil.  Refer to Table 6 from the WCO.  All essential oils contain odoriferous substances.  Therefore the presence of odoriferous in a substance does not change the classification as implied in KRAs letter REF:xxxxx. Therefore the Eucalyptus Oil remains classified under heading 3301 8th February, 2022   The […]

Objection to KRA HS Code Classification of Silicon Emulsion>HS Code HS Classification

Note C(underlined) of heading 3402 exclusions, negates the classification of the Silicon Emulsion under 3402.  The surface activity is subsidiary to major function of the emulsion, the lubricating function.  Please refer to the definitions of a silicon emulsion as well as a mold release agent.  This exclusion confirms that surface active agents are also classifiable […]

WCO Guide to Customs Valuation and Transfer Pricing>Tax Consultant Kenya

For Customs valuation purposes, import transactions between two distinct and legally separate entities of the same MNE group are treated as ‘related party transactions’. Such transactions may be examined by Customs to determine whether the price declared for the imported goods is ‘influenced’ by the relationship. In other words, is the price at which the […]

World Customs Organisation Section Chapter Notes 2022>>HS Code HS Classification

World Customs Organisation Section Chapter Notes 2022 Section 1: LIVE ANIMALS; ANIMAL PRODUCTS Section 1 Explanatory Notes 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 […]

WCO HS Classification Rulings Opinions All HS Chapters up to 2022>>HS Code HS Classification

WCO ADOPTED RULINGS(1969 TO DATE)   Heading/SubHeading Item 0210.99 1. Chicken cuts (meat of fowls of the species Gallus domesticus), impregnated or injected with table salt in alltheir parts and frozen throughout, with a salt content of 1.2 % or morebut not more than 3 %, by weight, suitable for humanconsumption. Application of GIRs 1 […]

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 […]

Customs Valuation Lesson Presentation>>Tax Consultant

Valuation PPT presentation

HS Code, HS Classification, Import Duty Rates Kenya, East African Community>>HS Code HS Classification

Note. Chapter 1 Live Animals 1.-       This Chapter covers all live animals except: (a)       Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08; (b)       Cultures of micro-organisms and other products of heading 30.02; and (c)       Animals of heading 95.08. Heading H.S. Code / Tariff No. Description Unit of Quantity […]