Tax Advisory

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 […]

Advance HS Classification Applications and VAT Exemption Approval from the Ministry of Health>Tax Consultant

Advance HS Classification Applications and VAT Exemption Approval from the Ministry of Health  The following items are Exempt from VAT upon Approval by the Ministry of Health.  Talk to Janron Consult for guidance on the Process Medical ventilators and the inputs for the manufacture of medical ventilators upon recommendation by the Cabinet Secretary responsible for […]

KRA Customs Audits Checklist>>Customs Tax Consultant

What are the checks that KRA does when conducting a customs Tax Audit Audit Questionnaire The questionnaire aids in gaining an understanding of the business engaged by an organisation to be audited for purposes of ensuring a fast and smooth audit.   All the responses that will be given are to be used strictly for […]

Harmonised System Convention>Tax Consultant Kenya

INTERNATIONAL CONVENTION ON THE HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM (done at Brussels on 14 June 1983) PREAMBLE The Contracting Parties to this Convention, established under the auspices of the Customs Co-operation Council, Desiring to facilitate international trade, Desiring to facilitate the collection, comparison and analysis of statistics, in particular those on international trade, Desiring […]

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 […]

Objection KRA Revaluation Shredded Steel Scrap>Customs Tax Consultant Kenya

REF: Notice of Objection for Re-valuation of Shredded Steel Scrap We  are writing to object to the proposed, re-valuation of shredded steel scrap, imported vide Entry  Number xxxxxxx of 21st September 2022 as per sections 229 of EACCMA and Section 122 of EACCMA. Observations 1) We have been instructed by KRA, to pay extra taxes of KShs […]

Objection to KRA Re-valuation of Imported Aluminium  Galvanised Steel Coils>Tax Consultant Kenya

This Notice of objection is in response to our letter Ref: xxxxxxx of 5th May 2022 and the KRA response Ref:xxxxxxxx of 13th May 2022.  KRA stated that we should apply a value of 1.2USD per Kg for the item.  The Valuation Rule applied by KRA is Method 2, which is the value of identical […]

Objection KRA HS Code Classification Aluminium Solar Structures>Customs Tax Consultant Kenya

We have demonstrated in this write up that the imported Unassembled Aluminium equipment is classifiable under heading 7610 .  In case there are doubts we are ready to demonstrate the assembly of the imported Aluminium solar panel installation and support equipment to enable  KRA make the correct decision.                […]

Objection KRA HS Code Classification Aluminium Profile>Tax Consultant Kenya

These rulings provide a guide on the state of items classifiable under heading 7308 as well as 7610.  They also provide a guide as to the meaning of prepared for use in structures.  If the items have been specially prepared for fitting onto structures(buildings), then they are classifiable under 7308.30 and therefore by virtue of […]