Section 6

Timing of liability for excise duty 

Subsections: 1,  2,  3,  4,  5,  6 

(1)

  The liability of a licensed manufacturer for excise duty on excisable goods manufactured in Kenya shall arise at the time of removal of the goods from the manufacturer’s factory.

(2)

  For the purposes of this Act, excisable goods that are consumed in a licensed manufacturer’s factory shall be treated as removed from the factory at the time of consumption.

(3)

  The liability of a licensed person for excise duty on excisable services shall arise at the time of the supply of the services.

(4)

  The liability of an importer for excise duty on excisable goods imported into Kenya shall arise—

• (a) for petroleum products, at the time of importation or such other time as may be specified by the Cabinet Secretary by notice in the gazette; or 
• (b) for any other excisable goods, at the time of importation. 

(5)

A licensed person shall pay the liability for excise duty arising under subsection (1) or (3), as the case may be, in accordance with section 34 section 36. Finance Act, 2018 Effective 1st July 2018 

(6)

  An importer shall discharge the liability for excise duty referred to in subsection (4) in accordance with section 36.