Customs Tax News

Janron Consult - Customs Tax News

HS Classification of Anti-Bacterial Mouthwash(3004 or 3306)>>HS Code HS Classification

HS Classification of Anti-Bacterial Mouthwash(3004 or 3306)? Calling on Customs experts and HS Classification Gurus to Comment on whatsapp +254708751955 or Email:mmc@janronconsult.com Summary 1)   Chlorhexidine gluconate is an essential medicine recognised worldwide. It imparts the essential character to the product. Refer to the analysis of the ingredients in Mouthwash D. 2)   There are two major types of mouthwash. 1) […]

HS Classification Rules 1 to 6 Demystified >> HS Code HS Classification

HS Classification Rules 1 to 6 Demystified The General Interpretative Rules (GIRs) The Harmonised System  and its General Interpretation Rules Rules on resolving ambiguity in classification are needed for consistent results in classification systems. A major goal of the HS was to establish a global classification system that facilitated consistency and predictability in classification. However, […]

Objection KRA HS Code Classification of Safety Harness>HS Code HS Classification

Rule 3 of HS Classification When by application of Rule 2 (b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be affected as follows:(a)  The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or […]

Reasons Incorrect HS Code Classification Chemicals Tariff Rulings>>HS Code HS Classification

Analysis of Reasons for Incorrect Classification of Chemicals in Tariff Rulings Application of this Incorrect Rulings to Chemicals and Raw Materials for Industrial Use The notes causing this state of affairs are Section VI Note 3, Section VII Note 1 Section VI Note 3: Applies to  Chapters 28-38{ PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES} […]

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 […]

Advance HS Classification Applications and VAT Exemption Approval from the Ministry of Health>Tax Consultant

Advance HS Classification Applications and VAT Exemption Approval from the Ministry of Health  The following items are Exempt from VAT upon Approval by the Ministry of Health.  Talk to Janron Consult for guidance on the Process Medical ventilators and the inputs for the manufacture of medical ventilators upon recommendation by the Cabinet Secretary responsible for […]

WCO WHO HS Classification of Active Pharmaceutical Ingredients>> HS Code HS Classification

  Last update : June 2022 An International Nonproprietary Name (INN) (or generic name) identifies a pharmaceutical substance or active pharmaceutical ingredient by a unique name that is globally recognized and is public property. The system of recommended INNs has been in operation since 1953 by the World Health Organization (WHO). Every year, the WHO […]

EAC CUSTOMS VALUATION MANUAL>>Customs Valuation

EAC CUSTOMS VALUATION MANUAL A Guide to the Customs Valuation of Imported Goods in the East African Community DIRECTORATE OF CUSTOMS AND TRADE PREFACE This Customs valuation manual is an EAC publication which sets out guidelines on operationalisation of the EAC Customs valuation provisions as set out in the EAC Customs Management Act, 2004 in […]

KRA Valuation Risk Analysis Values>>Customs Tax Consultant

NUMBER ITEM Yield Kshs 1 FABRIC MATERIAL 2,500,000 2 CURTAIN MATERIAL 2,500,000 3 INTERLINING MATERIAL 2,500,000 4 READY MADE GARMENTS 3,000,000 5 PVC SHOES 1,300,000 6 CONSOLIDATED CARGO/MIXED GOODS(KCS) 2,200,000 7 CONSOLIDATED CARGO/MIXED GOODS 2,500,000 8 WHISKY ASSORTED (20FOOT CONTAINER) 5,000,000 9 WHISKEY + WINES ASSORTED (20 FOOT CONTAINER) 4,000,000 10 WINES ASSORTED (20 FOOT […]

Prices used by KRA for Undervaluation Risk Analysis>>Tax Consultant

HS CODE CUR FOB Value DESCRIPTION SPECIFICATION/BRAND/ Country of origin DRY CELL BATERIES 85068000 USD 0.14 ,,         BATERIES “D” China 85068000 USD 0.06 ,,         BATERIES “AA” China 85068000 USD 0.04 ,,         BATERIES “AAA” China 85068000 USD 0.28 ,,         BATERIES VARTA  ”AA” Germany 85068000 USD 0.26 ,,         BATERIES VARTA  ”AAA” Germany 85068000 USD 0.24 ,,         BATERIES […]