- Tax Advisory, Uncategorized
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ANALYSIS OF SECTION XVII OF THE HS NOMENCLATURE
ANALYSIS OF SECTION XVII OF THE HS NOMENCLATURE An analysis of Section XVII of the Harmonized System (HS) Nomenclature, which covers vehicles, aircraft, vessels, and associated transport equipment, reveals a structured classification system governed by a series of detailed notes. These notes define the scope of the section, establish rules for classifying parts and accessories, […]
- Uncategorized
- 38 Views
ANALYSIS OF SECTION XVI OF THE HARMONISED SYTEM
Analysis of the Legal Notes to Section XVI of the Harmonized System This document provides a note-by-note analysis of the legal notes governing Section XVI of the Harmonized System (HS) Nomenclature, which covers Machinery and Mechanical Appliances, Electrical Equipment, and parts thereof. Understanding these notes is crucial for the correct classification of goods within Chapters […]
- Tax Advisory
- 64 Views
ANALYSIS OF SECTION XV OF THE HS NOMENCLATURE
SECTION XV ANALYSIS This document provides a detailed explanation of the Harmonized System (HS) Nomenclature for Section XV, which covers “Base Metals and Articles of Base Metal.” These explanatory notes are essential for correctly classifying goods within this section for customs and trade purposes. The notes establish definitions, rules, and exclusions that govern the classification […]
- Customs Valuation
- 185 Views
CURRENT RETAIL SELLING PRICE FOR NEW VEHICLE TAXATION IN KENYA FROM JULY 2025
Make Model Model number Transmission Drive Configuration Engine Capacity Body Type GVW Seating Fuel CRSP (KES.) AIWAYS U5 AT FWD 63 kWh SUV 2,155 5 ELECTRIC 5,910,345 AIWAYS U6 AT FWD 63 kWh SUV 1,820 5 ELECTRIC 8,232,266 AUDI 3.0TFSI QUATTRO S LINE PACKAGE WAUZZZ4M8JD01 AT 4WD 3000 SUV GASOLINE 16,210,629 AUDI […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF APPLE PLUS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI TAX APPEAL NO. 481 OF 2022 KENYA BREWERIES LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT The Appellant is a limited liability company incorporated under the Companies Act of Kenya licensed to manufacture and sell both alcoholic and non-alcoholic drinks. The […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF SOLAR WATER HEATERS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT THE NAIROBI REGISTRY TAX APPEAL NO. 144 OF 2022 BOBECO LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS & BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT 1.The Appellant is a private limited company incorporated in Kenya under the Companies Act, 2015 laws of Kenya. 2.The Respondent is appointed […]
Application for Advance Ruling for the HS Classification of Andolex C Lozenges Honey/Lemon
7th, August,2023 The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya Dear Madam, REF: Application for Guidance for the HS Classification for Andolex C Lozenges Honey/Lemon We are the authorized Importers and Distributors of the above-mentioned product supplied by iNova Pharmaceuticals. We are writing to request for […]
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 […]
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 FERTILIZER HEADING 38.24 VS 31.05
Manuchar Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E962of2024) 2025KETAT240(KLR) (21May2025) (Judgment)
HS CLASSIFICATION OF LAVENDER TOTAL FERTILIZER
Greenlife Crop Protection Africa Ltd v Commissioner of Customs and Border Control (Tax Appeal E691of2023) 2024KETAT1150(KLR) (1August2024) (Judgment)
HS CLASSIFICATION OF ANIMAL FEED PREMIXES
Lionpro Group K Limited v Commissioner of Customs Border Control (Tax Appeal 426of2022) 2023KETAT561(KLR) (Commercial and Tax) (29June2023) (Judgment)
HS CLASSIFICATION OF BOTOX
Laborex Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E570of2023) 2024KETAT1582(KLR) (Commercial and Tax) (11October2024) (Judgment)
APPLICATION OF TRANSACTION VALUE METHOD
Sintel Security Print Solutions v Commissioner of Customs and Border Control (Tax Appeal E147of2024) 2025KETAT121(KLR) (7February2025) (Judgment) (1)
