Section 5

Imposition of excise duty

Subsections:   1,  2,  3

(1)

  Subject to this Act, a tax, to be known as excise duty, shall be charged in accordance with the provisions of this Act on –

• (a) excisable goods manufactured in Kenya by a licensed manufacturer; 
• (b) excisable services supplied in Kenya by a licensed person; or 
• (c) excisable goods imported into Kenya. 

(2)

  Excise duty shall be charged at the rate specified in the First Schedule for the excisable goods or services in force at the time the liability arises for excise duty as determined under section 6.

(3)

  The excise duty payable –

• (a) under subsection (1)(a), shall be payable by the licensed manufacturer; 
• (b) under subsection (1)(b), shall be payable by the licensed person making the supply; or 
• (c) under subsection (1)(c), shall be payable by the importer of the excisable goods.

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