Section 24

Excisable goods under excise control 

(1) Excisable goods stored in the factory of a licensed manufacturer shall be subject to the control of the Commissioner (referred to as “excise control”).

(2) Excisable goods shall be subject to excise control until the earlier of—

• (a) the removal of the goods from the factory of a licensed manufacturer for consumption in Kenya; 
• (b) the export of the goods from Kenya; or 
• (c) the destruction or disposal of goods in accordance with subsection (4), or section 7 (1) (d). 

(3) When goods are subject to excise control -

• (a) an authorised officer may, at any time, examine the goods; and 
• (b) no person shall, except with authority of the Commissioner granted in accordance with this Act, remove the goods from a factory or otherwise interfere in any way with the goods. 

(4) When goods are subject to excise control, the Commissioner may permit the owner of those goods to abandon them to the Commissioner, and on such abandonment the goods may, at the expense of the owner thereof, be destroyed or otherwise disposed of as the Commissioner may direct.