Section 28

Excise stamps and other markings 

(1) The Cabinet Secretary may in the regulations specify—

• (a) the excisable goods to which excise stamps shall be affixed; 
• (b) the systems for management of excise stamps and excisable goods, and 
• (c) the place and time of affixing excise stamps. 

(2) The Commissioner shall, by notice in at least two newspapers of national circulation, specify the types and descriptions of excise stamps to be affixed on goods specified under subsection (1).

(3) If excisable goods are manufactured for export, or for delivery to persons listed in subparagraph (2) or (3) of the Second Schedule, the goods shall be marked with such inscriptions as the Commissioner may specify to facilitate the tracking and tracing of the goods.

(4) A person shall not remove excisable goods specified in subsection (1) from the place designated for affixing stamps unless the goods have been affixed with stamps in accordance with the regulation.

(5) Notwithstanding subsection (4), the Commissioner may in exceptional circumstances, and with prior approval of the Cabinet Secretary, allow removal of excisable goods from excise control without affixing excise stamps on the goods.

(6*) A person who— 

(a)defaces or prints over an excise stamp affixed on any excisable goods or package; 

(b)knowingly is in possession of excisable goods on which excise stamps have not been affixed and which have not been exempted from the requirements of this Act or Regulations made under this Act; 

(c)acquires or attempts to acquire an excise stamp without the authority of the Commissioner; 

(d)prints, counterfeits, makes or in any way creates an excise stamp without the authority of the Commissioner; 

(e)knowingly is in possession of an excise stamp which has been printed, made or in any way acquired without the authority of the Commissioner; 

(f) knowingly is in possession of, conveys, distributes, sells, offers for sale or trades in excisable goods without affixing excise stamps in accordance with this Act or Regulations made under this Act; or 

(g)is in possession of, conveys, distributes, sells, or trades in excisable goods which have been affixed with counterfeit excise stamps, commits an offence.  (Finance Act 2023 wef 1st-July-2023 *)

 (7*) A person who commits an offence under subsection (6) is liable, upon conviction, to a fine not exceeding five million shillings or imprisonment for a term not exceeding three years, or to both. (Finance Act 2023 wef 1st-July-2023 *)