Customs Tax News

KRA Customs Audits Checklist>>Customs Tax Consultant

What are the checks that KRA does when conducting a customs Tax Audit Audit Questionnaire The questionnaire aids in gaining an understanding of the business engaged by an organisation to be audited for purposes of ensuring a fast and smooth audit.   All the responses that will be given are to be used strictly for […]

Introduction to the Harmonized System Nomenclature>Tax Consultant

Introduction to the Harmonized System Nomenclature In the late 1960’s, a growing awareness developed among the major trading partners of the need to rationalize and harmonize trade documentation data, in particular, to find a common way of designating and coding all commodities involved in international trade. To this end, the Customs Cooperation Council initiated exploratory […]

Harmonised System Convention>Tax Consultant Kenya

INTERNATIONAL CONVENTION ON THE HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM (done at Brussels on 14 June 1983) PREAMBLE The Contracting Parties to this Convention, established under the auspices of the Customs Co-operation Council, Desiring to facilitate international trade, Desiring to facilitate the collection, comparison and analysis of statistics, in particular those on international trade, Desiring […]

Objection KRA Revaluation Galvanised Steel Slits>Tax Consultant Kenya :

REF: Notice of Objection for Re-valuation of Galvanised Steel Slits We  are writing to object to the proposed, re-valuation of galvanised steel slits, imported vide Entry  Number xxxxxxxxx of 8th, September 2022 as per sections 229 of EACCMA and Section 122 of EACCMA. —————————————————————————————————————————————– Janron Consult, Tax Consultant Kenya, Customs Tax Consultant Kenya, Tax Advisory Kenya […]

Objection KRA Revaluation Shredded Steel Scrap>Customs Tax Consultant Kenya

REF: Notice of Objection for Re-valuation of Shredded Steel Scrap We  are writing to object to the proposed, re-valuation of shredded steel scrap, imported vide Entry  Number xxxxxxx of 21st September 2022 as per sections 229 of EACCMA and Section 122 of EACCMA. Observations 1) We have been instructed by KRA, to pay extra taxes of KShs […]

Base Prices Import Duty Used Cars>Tax Consultant Kenya

CRSP is the Base Value used by the Kenya Revenue Authority to Determine the Import Taxes for Used Motor Vehicles Model Engine Capacity Body Type Drive configuration seating Fuel GVW CRSP(KES) ALFA ROMEO 147.00 1600 HATCHBACK 2WD Petrol 2,574,000 147.00 2000 HATCHBACK 2WD Petrol 3,150,000 Alfa Romeo A1560 2.0 1970 HATCHBACK 2WD Petrol 2,845,569 156 […]

WCO HS Code Classification Rulings Chapters 16 to 24>Tax Consultant

WCO Ruling Subheading 1601.00: Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products Pepperoni, put up together with Mozzarella cheese in a sealed bag of plastics having a net weight of 280 g, the pepperoni and the cheese being separated by a piece of wax paper. The […]

WCO HS Code Rulings Chapter 85>customs Tax Consultant

WCO Rulings Subheading 8501.62: — Of an output exceeding 75 kVA but not exceeding 375 kVA Solid oxide fuel cell (SOFC), used for generating electric power, with criteria of 480V, 3-phase, 60Hz, with apparent power output of 210 kVA. The product consists of an electric reactor, a device which removes the sulphur and the hydrogen […]

WCO HS Code Rulings Chapter 84>HS Code HS Classification

WCO Rulings for Section XVI Ball bearing control cables: Identifiable as suitable for use solely or principally with a particular machine, or apparatus of Sect. XVI. Classification as parts or accessories of the appropriate machine or apparatus. See also Opinions 8487.90/2, Sect. XVII/1 and 9033.00/1. Adoption : 1962 Stirring attachements for agitators or mixers, consisting […]

HS Code Classification Orthopaedic Fracture Appliances: Customs Tax Consultant Kenya

HS Code Ruling 1   RE: The tariff classification of spinal fixation implants and surgical instruments In your submission you state: “The ‘Aspen Spinous Process System’ from Lanx Inc., is a posterior, non-pedicle fixation device for single level placement in surgical surgeries for the human spine. It is designed for plate attachment to the spinous […]