Customs Tax News

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 […]

HS Code Classification of Polyol Isocyanate Polyurethanes US Customs: Customs Tax Consultant Kenya

Mondur MR in the form of a dark brown liquid, is polymethylene polyphenyl isocyanate (polymeric isocyanate), a chemically modified amino-resin prepolymer. Mondur MR is used in the formulation of rigid polyester and polyether urethane foams. It is also used in adhesive applications calling for urethane bonding agents. The applicable subheading for the Mondur MR will be 3909.30.0000, […]

Objection to KRA Re-valuation of Imported Aluminium  Galvanised Steel Coils>Tax Consultant Kenya

This Notice of objection is in response to our letter Ref: xxxxxxx of 5th May 2022 and the KRA response Ref:xxxxxxxx of 13th May 2022.  KRA stated that we should apply a value of 1.2USD per Kg for the item.  The Valuation Rule applied by KRA is Method 2, which is the value of identical […]

Objection KRA HS Code Classification Aluminium Solar Structures>Customs Tax Consultant Kenya

We have demonstrated in this write up that the imported Unassembled Aluminium equipment is classifiable under heading 7610 .  In case there are doubts we are ready to demonstrate the assembly of the imported Aluminium solar panel installation and support equipment to enable  KRA make the correct decision.                […]

Objection KRA HS Code Classification Aluminium Profile>Tax Consultant Kenya

These rulings provide a guide on the state of items classifiable under heading 7308 as well as 7610.  They also provide a guide as to the meaning of prepared for use in structures.  If the items have been specially prepared for fitting onto structures(buildings), then they are classifiable under 7308.30 and therefore by virtue of […]

Notice of Objection to KRA Transaction Value Variation>Tax Consultant Kenya

2) Given that the KRA has relied on historical data for the uplifts, are the hotpot values used  for comparative analysis, identical, or similar. 3)The imported items cannot be considered a consolidation or hawkers Goods, or mixed goods.  Please refer to the HS Classification of the imported goods.  The Chief Manager, Valuation, Customs & Border […]

Objection KRA HS Code Classification Edge Banding>Customs Tax Consultant Kenya

The above illustrations show that, for the ABS edging banding to qualify for classification under the sub-heading 3920.30.90, the item must undergo a process of further processing to introduce specific graphic designs.  The classification for the company’s imports, which are imported in solid colours, which can then be further processed is 39203010.  We have attached […]