Section 45

Regulations 

(1) The Cabinet Secretary may make Regulations generally for the better carrying out of the provisions of this Act, and, in particular––

• (a) prescribing any fee or charge to be levied on excisable goods imported into, or manufactured in, Kenya; or
• (b) prescribing any matter required to be prescribed for the purposes of this Act. 

(2) Regulations made under this Act may provide that any person contravening the Regulations commits an offence and shall be liable on conviction to a fine as specified in the Regulations.