Quantity of excisable goods
Subsections: 1, 2, 3, 4, 5(1)
This section shall apply where the First Schedule specifies a rate
of excise duty payable by reference to a quantity measured by
volume or weight.(2)
If––- (a) excisable goods are imported into Kenya, or removed from the factory of a licensed manufacturer, in a package intended for sale with, or of a kind usually sold with the goods in a sale by retail; and
- (b) the package––
- (i) is not marked or labelled with a net weight; or
- (ii) is not commonly sold as containing, or is not commonly reputed to contain, a specific quantity or weight; and
- (c) the owner of the goods is unable to satisfy the Commissioner of the correct net weight of the package, the excisable goods shall be liable to excise duty according to the gross weight of the package and its contents.
(3)
Subject to subsection (4), if—- (a) excisable goods are imported into Kenya, or removed from the factory of a licensed manufacturer, in a package intended for sale with, or of a kind usually sold with, the goods in a sale by retail; and
- (b) the package—
- (i) is marked, or labelled as containing a specific quantity of the goods; or
- (ii) is commonly sold as containing, or is commonly reputed to contain, a specific quantity of the goods, the package shall be treated as containing not less than the specific quantity.
(4)
If the package referred to in subsection (3) contains more than
the specific quantity, excise duty shall be computed on the
actual quantity.
(5)
The Commissioner may determine and specify the allowance
for tare or wastage that may be granted and the conditions
under which it is granted.
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