Clients Work 2022-Case Studies

Application for Advance Ruling for Orthopaedic Implants>>Tax Consultant

28th July,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for Orthopaedic Implants We are writing to request for a HS classification, advance ruling,  for five types of orthopaedic implants namely: Plates 2) Screws  3) Intramedullary Nails/Rods  4) Washers  […]

Objection to Proposed Classification of Ceramic Moulding Machines

6th April 2023 The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Sir,   REF: Objection to Proposed Classification of Ceramic Moulding Machines We refer to SAD, number xxxxxxxx. The declaration is for the importation of ceramic sanitary ware moulding machine in CKD.  The various components will be […]

Objection KRA HS Code Classification Eucalyptus Oil>HS Code HS Classification

Please note that Eucalyptus Oil is an essential oil.  Refer to Table 6 from the WCO.  All essential oils contain odoriferous substances.  Therefore the presence of odoriferous in a substance does not change the classification as implied in KRAs letter REF:xxxxx. Therefore the Eucalyptus Oil remains classified under heading 3301 8th February, 2022   The […]

Objection to KRA HS Code Classification of Silicon Emulsion>HS Code HS Classification

Note C(underlined) of heading 3402 exclusions, negates the classification of the Silicon Emulsion under 3402.  The surface activity is subsidiary to major function of the emulsion, the lubricating function.  Please refer to the definitions of a silicon emulsion as well as a mold release agent.  This exclusion confirms that surface active agents are also classifiable […]

HS Code Classification Artificial Joints : HS Code HS Classification

REF: ADVANCE RULING APPEAL HS Classification Artificial Joints Reference is made to your letters:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx The letters address the HS Classification of hip and knee, joint replacement, components. The advance ruling placed the items at subheading 9021.39, which we disagree with.  We have extracted the relevant Explanatory Notes and at the end of each extract, find […]

HS Code Classification of Spinal Implants>HS Code HS Classification

REF: Application for Advance Ruling for Spinal Implants We are writing to request for an advance ruling  for Orthopaedic Spine Trauma Systems which are composed of Plates, Screws, Connecting Rods,  Connectors, Nuts,  Screws, Cage System, Hooks, Rods, Plate with Rod, Staples as, as per  section 248(A) of EACCMA.  Our proposed HS Classification is 9021.10.00.  In […]

HS Classification of Anti-Bacterial Mouthwash(3004 or 3306)>>HS Code HS Classification

HS Classification of Anti-Bacterial Mouthwash(3004 or 3306)? Calling on Customs experts and HS Classification Gurus to Comment on whatsapp +254708751955 or Email:mmc@janronconsult.com Summary 1)   Chlorhexidine gluconate is an essential medicine recognised worldwide. It imparts the essential character to the product. Refer to the analysis of the ingredients in Mouthwash D. 2)   There are two major types of mouthwash. 1) […]

Objection KRA HS Code Classification of Safety Harness>HS Code HS Classification

Rule 3 of HS Classification When by application of Rule 2 (b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be affected as follows:(a)  The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or […]

HS Code Classification Probiotics> HS Code HS Classification

30th  December 2022 The Chief Manager, Business  Intelligence and  Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya Dear Sir, REF: ADVANCE RULING APPEAL Reference is made to your letters xxxxxxxxxxxxxxxxx of 15th June 2021 and  xxxxxxxxxxxxxxxxxxxx of 29th September,2022 The letters address the HS Classification of Probiotics The advance ruling placed the items at subheading […]

Objection KRA Revaluation Galvanised Steel Slits>Tax Consultant Kenya :

REF: Notice of Objection for Re-valuation of Galvanised Steel Slits We  are writing to object to the proposed, re-valuation of galvanised steel slits, imported vide Entry  Number xxxxxxxxx of 8th, September 2022 as per sections 229 of EACCMA and Section 122 of EACCMA. —————————————————————————————————————————————– Janron Consult, Tax Consultant Kenya, Customs Tax Consultant Kenya, Tax Advisory Kenya […]