EXEMPT EXCISABLE GOODS AND SERVICES
PART A
(1) Excisable goods that are bona fide stores for a ship or aircraft, being goods for use or consumption by passengers or crew of the ship or aircraft while on board and while the ship is in international traffic, and in such quantities as approved by the Commissioner.
(2) Excisable goods imported into Kenya or purchased in Kenya by a diplomatic or consular mission, or by a diplomat or consul, or a member of the diplomat or consul’s family forming part of the diplomat or consul’s household in Kenya to the extent provided for under the Privileges and Immunities Act, (Cap. 179).
(3) Excisable goods imported into Kenya or purchased in Kenya by a foreign government, international organisation, or aid agency to the extent provided for under an international agreement or the Privileges and Immunities Act, 1970.
(4) One motor vehicle for use by persons with disability: Provided that exemption under this paragraph shall only apply once in every four years and upon payment of taxes on the previous vehicle.
Finance Act, 2017 Effective 3rd April 2017
(5) Excisable Goods imported or Purchased locally by the Kenya Red Cross or St John Ambulance for official use in the provision of relief services in Kenya.
(6) Excisable goods imported by a person changing residence or a returning resident subject to limitations provided for under the fifth schedule to the East African Community Management Act:
Finance Act, 2017 Effective 3rd April 2017
Provided that where the returning resident has owned and used a left hand drive vehicle for at least twelve months the person may sell the vehicle and import a right hand drive vehicle whose current retail selling price shall not exceed that of the previously owned left-hand drive vehicle
- (a) proof of ownership and use of the previously owned left hand drive vehicle in the country of former residence for a period of at least one year prior to the return;
- (b) proof of disposal (transfer of ownership) of the previously owned left hand drive vehicle before changing residence.
- Finance Act, 2017 Effective 3rd April 2017
the replacement vehicle is of similar category with the previously owned left hand drive with regard to make, engine rating and year of manufacture.- (c) this proviso shall only apply to residents returning from countries that operate left hand drive motor vehicles.
(7) Excisable goods imported by, and in the possession of a passenger subject to limitations provided for under the fifth schedule to the East African Community Management Act.
(8) One motor vehicle previously owned and used by a deceased person outside Kenya subject to the conditions as the Commissioner may specify.
Finance Act, 2016 Effective 9th June 2016
(9) Excisable goods imported or purchased locally for direct and exclusive use in the implementation of an Official Aid-Funded Project, to the extent provided for under the financing agreement.
Finance Act, 2016 Effective 9th June 2016 Finance Act, 2017 Effective 3rd April 2017
(10) Excisable goods imported or purchased locally for direct use in the manufacture of sanitary towels.
Finance Act, 2016 Effective 9th June 2016
(11) All goods including materials supplies, equipment, machinery and motor vehicles for the official use by the Kenya Defence Forces and the National Police Service. In this Part, “international agreement” means an agreement between the Government of Kenya and a foreign government, international organization, or aid agency for the provision of financial, technical, humanitarian, or administrative assistance to the Government of Kenya.
Finance Act, 2018 Effective 1st July 2018
(12) Alcoholic or non-alcoholic beverages supplied to the Kenya Defence Forces Canteen Organization.
13. Illuminating kerosene supplies to licenced or registered manufacturers of paint, resin or shoe polish in such quantities as the Commissioner may approve. (Finance Act 2021- wef-01July2021)
a) unless the officer is returning to Kenya from a posting in a Kenyan mission abroad upon recall;b) unless, in the case of an officer’s spouse, the spouse accompanied the officer in the foreign mission and is returning with the officer;c) if the officer or the spouse has either enjoyed a similar privilege within the previous four years from the date of importation or has imported a motor vehicle free of duty under item 6 of Part A of this Schedule;d) unless the vehicle is imported within ninety days of the date of arrival of the officer or spouse or such longer period, not exceeding three hundred and sixty days from such arrival as the Commissioner may allow; ande) a state officer.(TaxLAA-No1-2020 wef-25April2020)
14. Missing
15.Missing
16.Missing
17. Disassembled or unassembled kits for local assembly or manufacture mobile phones. (Finance Act 2023 wef 1st-July-2023 s48)
PART B
EXEMPT EXCISABLE SERVICES
1. The following excisable services shall be exempt from excise duty—- (a) Excisable services supplied in Kenya to a diplomatic or consular mission or to a diplomat or consul, or a member of the diplomat or consul’s family forming part of the diplomat or consul’s household in Kenya to the extent provided for under the Privileges and Immunities Act (Cap. 179).
- (b) Excisable services supplied in Kenya to a foreign government, international organisation, or aid agency to the extent provided for under an international agreement or the Privileges and Immunities Act (Cap. 179).
2. In this Part,
- “international agreement” means an agreement between the Government of Kenya and a foreign government, international organization, or aid agency for the provision of financial, technical, humanitarian, or administrative assistance to the Government of Kenya.
3. Excisable services supplied in Kenya by a mobile telecommunication service provider on the sale of a ring back tune to a subscriber. (Finance Act 2021- wef-01July2021)
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