- Tax Appeals Tribunal Decisions
- 167 Views
Tax Appeals Tribunal Decision Is a Post Clearance Demand Letter a Commissioners Decision>Customs Tax Consultant Kenya
On 11th April 2017, the Respondent communicated its audit findings to the Appellant through a management letter. Among other things, the audit revealed the Appellant’s non-compliance with the provisions of Section 122 of the East African Community Customs Management Act, 2004 (EACCMA). As a result, the Respondent raised an assessment of Kshs. 8,833,994.00. JUDGMENT INTRODUCTION […]
- Tax Appeals Tribunal Decisions
- 217 Views
Tax Appeals Tribunal Decision Release of Goods in Dispute with Customs>Tax Consultant Kenya
The Applicant stated that its request for release of its goods pending appeal had been rejected by the Commissioner. Section 229 (6) of the EACCMA as relates to stay of execution of a decision pending appeal provides that: JUDGEMENT Before the Tribunal is an application by way of Notice of Motion dated 14th February 2022 […]
- Customs Valuation, Tax Appeals Tribunal Decisions
- 268 Views
Tax Appeals Tribunal Decision Post Clearance Valuation Related Parties>Customs Tax Consultant Kenya
The Respondent carried out a Post Clearance Audit (“PCA”) of the Appellant’s import operations for the period August 2014 to July 2019. Arising from this exercise, the Respondent issued, in a letter dated 18th December 2019, a demand for additional import duties amounting to Kshs 111,002,534.00 inclusive of penalties and interest. This amount was made […]
- Tax Appeals Tribunal Decisions
- 208 Views
Tax Appeals Tribunal Decision Customs Post Clearance Valuation>Tax Consultant Kenya
The Respondent then undertook a post clearance audit of the Appellant’s operations covering the period January 2015 to December 2019. The audit established that twenty-six (26) import transactions by the Appellant contravened Customs laws and requirements. JUDGMENT BACKGROUND The Appellant is a limited company duly incorporated and licensed in Kenya carrying out the business of […]
- Tax Appeals Tribunal Decisions
- 285 Views
Tax Appeals Tribunal Decision Customs Valuation>Customs Tax Consultant Kenya
By a letter dated 11thSeptember 2009 referenced HQ/PCA/F/060/2007, the Respondent demanded additional revenue amounting to Kshs. 702,334,527.00 in respect of crude palm oil, palm stearin, crude palm olein, Crude degummed soya bean oil and crude palm kernel oil imported by the Appellant. Subsequently, the Respondent issued agency notices dated 23rd September, 2009 to the Appellant’s […]
- Tax Advisory, Tax Appeals Tribunal Decisions
- 290 Views
Tax Appeals Tribunal Decision Customs Valuation Tyres>Tax Consultant Kenya
The Respondent, in 2006, acknowledged that there were issues with the valuation of tyres imported from China, importers valued the tyres at different prices regardless of the fact that the goods were either identical or similar and originated from the same Country. Additionally, the Respondent concluded that values of the tyres declared by the various […]
- HS Classification Opinions
- 257 Views
HS Classification of a Bluetooth Headset US Customs>Customs Tax Consultant Kenya
CLA-2-85:RR:E:NC:N1:109 Mr. Steve Bonar Global Customs Compliance Manager Plantronics Inc. 345 Encinal Street Santa Cruz, CA 95060 RE: The tariff classification of a Discovery 655 Bluetooth headset from China Dear Mr. Bonar: In your letter dated June 1, 2007 you requested a tariff classification ruling. The merchandise subject to this ruling is a Discovery 655 […]
- HS Classification Opinions
- 231 Views
HS Code Classification of a Web Camera US Customs>Tax Consultant Kenya
CLA-2-85: RR: NC: 1:108 K87039 Mr. Brian Cochran Logitech 6505 Kaiser Drive Fremont, CA 94555-3615 RE: The tariff classification of a web camera from China. Dear Mr. Cochran: In your letter dated June 9, 2004 you requested a tariff classification ruling. The item in question is denoted as a color web camera. The camera integrates […]
- Customs Valuation
- 228 Views
Customs Valuation Related Parties>Customs Tax Consultant Kenya
OT:RR:CTF:VS H314296 AP Amy Guerriero, Field Director U.S. Customs and Border Protection Regulatory Audit and Agency Advisory Services Office of Trade 10 Causeway Street, Room 895 Boston, MA 02222-1059 RE: Internal Advice; Related Parties; Unrelated final customer; Transaction Value Dear Ms. Guerriero: This is in response to your internal advice request dated October 7, 2020, […]
- Customs Valuation
- 300 Views
Customs Valuation Leased Equipment US Customs>Tax Consultant Kenya
OT:RR:CTF:VS H320778 RMC Katie Brine US Trade Logistics 1595 Selby Ave. Suite 103 St. Paul, MN 55104 RE: Valuation of Leased Machinery Dear Ms. Brine: This is in response to your letter, dated September 20, 2021, on behalf of [ ] (“the Importer”). In your letter, you request a binding ruling pursuant to 19 C.F.R. […]
