This is a duty imposed on goods and services manufactured in Kenya or imported into Kenya

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EXCISE DUTY

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What is excise Duty?
This is a duty imposed on goods and services manufactured in Kenya or
imported into Kenya

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Who should pay excise duty?
All manufacturers, providers and importers of excisable goods and services
should pay excise duty

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Excisable Goods and services.
The excisable goods include: tobacco and tobacco products, beer, wines
and spirits, soft drinks such as juices, soda and other non-alcoholic
beverages, bottled water, sugar confectioneries and chocolate e.t.c

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Excisable Goods and services cont.’
The services include; mobile money transfer services, money transfer services
by banks and other financial institutions, data services e.tc

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Goods and services not liable to excise duty;
• Goods exported under custom control.
• Excisable services exported from Kenya.
• Goods exempted under the second schedule.
• Excisable goods destroyed with the permission of the commissioner.
• Excisable goods that have been lost or destroyed by accident or other
unavoidable course.
• Denatured spirits used in the manufacture of gasohol or as a heating
fuel.

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The End