Content

THE EXCISE DUTY ACT, 2015

PART I – PRELIMINARY

1 Short title and commencement
2 Interpretation
3 Open market value
4 Time of supply or importation

PART II – LIABILITY FOR EXCISE DUTY

5 Imposition of excise duty
6 Timing of liability for excise duty
7 Goods and services not liable to excise duty
8 Variation of rates of excise duty
9 Excisable value
10 Adjustment for inflation
11 Ex-factory selling price of excisable goods
12 Quantity of excisable goods
13 Place of supply of excisable services
14 Relief for raw materials

PART III –LICENSING.

     A – Application for a License.
15 Activities requiring a licence
16 Applications for a licence
     B – Issues of Licences
17 Issue of licence
18 Form of licence
19 Obligations of licensed person
     C - Suspension and Cancellation of Licences
20 Suspension of license
21 Cancellation of license
22 Consequences of suspension or cancellation of licence
23 Commissioner to notify licensee prior to suspension, revocation, cancellation or refusal ofrenewal of a licence

PART IV – EXCISE CONTROL

24 Excisable goods under excise control
25 Obligations of licensed manufacturer in relation to excisable goods under excise control
26 Keeping or use of still otherwise than by distiller or rectifier prohibited
27 Deemed removal of excisable goods

PART V – EXCISE STAMPS

28 Excise stamps and other markings

PART VI – REFUNDS

29 Refunds
30 Excisable goods subject to a refund liable for excise duty on disposal or inconsistent use.
31 Exempt excisable goods liable for excise duty on re-importation or purchase
32 Exempt excisable goods liable for excise duty on disposal or inconsistent use

PART VII – EXCISE DUTY PROCEDURE

33 Application of Tax Procedures Act
34 Record keeping
35 Excise duty returns
36 Payment of excise duty.
37 Security

PART VIII – OFFENCES AND PENALTIES.

38 Penalty
39 Offences relating to licensing and excise control
40 Offences relating to excise stamps
41 Sanctions for offences  41A General Penalty 

PART IX – MISCELLANEOUS PROVISIONS

42 Tax avoidance schemes.
43 Effect on prices of imposition, abolition, or variation of excise duty
44 Application of the East African Community Customs Management Act
45 Regulations
46 Repeals and transitional provisions
First Schedule - Rate Of Excise Duty.
Second Schedule – Exempt Excisable Goods And Services

END