Section 4

Time of supply or importation 

Subsections: 1,  1A,  2

(1)

  The time of supply of excisable services shall be the earlier of—
(a) the date on which the services are performed;
(b) the date on which the invoice for the supply of the services is issued; or
(c) The date on which payment for the supply of the services is received, in whole or part.

Finance Act, 2019 Effective 7th November 2019 

(1A)

In relation to a betting transaction, the time of supply shall be the time a person wagers or stakes money on a platform or other medium provided by a bookmaker.

(2)

  The time of importation of excisable goods shall be—

• (a) for excisable goods cleared for home use directly at the port of importation, or goods entered for removal to an inland station and there cleared for home use, at the time of customs clearance;
• (b) for excisable goods removed to a licensed warehouse subsequent to importation, at the time of final clearance from the warehouse for home use; 
• (c)for excisable goods removed from an export processing zone or special economic zone for home use, at the time of removal for home use; or  Finance Act, 2016 Effective 1st July 2016  
• (d) in any other case, at the time the excisable goods are brought into Kenya.

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