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HS CLASSIFICATION: APPLICATION OF LEGAL NOTES

Question 9: Sunflower Immersed in Concentrated Silver Nitrate Solution What is Sunflower? What is Concentrated Silver Nitrate Solution? Helianthus is a genus comprising about 70 species of annual and perennial flowering plants in the daisy family Asteraceae commonly known as sunflowers. Except for three South American species, the species of Helianthus are native to North […]

HS CLASSIFICATION LESSON: APPLICATION OF LEGAL NOTES

RULE 1 & 6 EXPLAINED IN DETAIL RULE 1:   The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according […]

TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF SILICON EMULSION

REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 520 OF 2022 C&P SHOE INDUSTRIES LTD APPELLANT ~VERSUS~ COMMISSIONER, CUSTOMS & BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT The Appellant is a private limited company incorporated in Kenya under the Companies Act 2015. The Appellant manufactures a variety of goods for the local and export market […]

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 […]

TAX APPEALS TRIBUNAL DECISION ON KRA VALUATION OF FURNITURE

REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAX APPEAL NO. 1042 OF 2022 GIANT FURNITURE LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT JUDGMENT BACKGROUND The Appellant is a limited liability company incorporated under the Companies Act of the Laws of Kenya and is in the business of importing and distributing household […]

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, HS Classification of Prospan Effervescent Cough Tablets

1st August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for Prospan® Effervescent Cough Tablets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for Prospan® Effervescent Cough […]

Application for Advance Ruling, HS Classification of Eucarbon Tablets

5th  August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for EUCARBON Tablets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for EUCARBON Tablets.  The application is […]

Application for Advance Ruling, HS Classification of Duolerg 8mg Film Coated Tablets

1st August,2023 The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam, REF: Application for Advance Ruling for DUOLERG 8 mg Film-Coated Tablets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for DUOLERG 8 mg Film-Coated […]

Application for Advance Ruling, HS Classification of Agnucaston Film Coated Tablets

1st August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for Agnucaston® Film-Coated Tablets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for Agnucaston® Film-Coated Tablets.  The […]

Application for Advance Ruling, HS Classification of Tasectan Paed Satchets and Tasectan Capsules

5th  August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for TASECTAN® PAED Sachets and TASECTAN® CAPSULES. We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for 2 […]

Application for Advance Ruling for Sideral Drops and Forte

5th  August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for Sideral Drops and Forte We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for 2 Products namely […]

Application for Advance Ruling for QUADROFER sachets

5th  August,2023   The Chief Manager, Business Intelligence & Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya   Dear Madam,   REF: Application for Advance Ruling for QUADROFER sachets We are writing on behalf of our principal, Austell Pharmaceuticals (Pty) Ltd,  to request for a HS classification, advance ruling,  for QUADROFER mouth-dispersible stick packs (sachets).  […]

Application for Advance Ruling for Surgical 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 Surgical Implants We are writing to request for a HS classification, advance ruling,  for two types of Surgical implants namely: Burr Hole Cover 2) Aneurysm Clips The application […]

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 […]

New Import Duty Rates and Incentives for Manufacturers Kenya July 2023

EAST AFRICAN COMMUNITY   GAZETTE Published by the East African Community     CONTENTS LN. No Page   · Approved measures on import duty rates in the EAC Common External Tariff   No. 129   4 · Approved measures on import duty rates in the EAC Common External Tariff in respect of textiles for the […]

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 […]

WCO Guide to Customs Valuation and Transfer Pricing>Tax Consultant Kenya

For Customs valuation purposes, import transactions between two distinct and legally separate entities of the same MNE group are treated as ‘related party transactions’. Such transactions may be examined by Customs to determine whether the price declared for the imported goods is ‘influenced’ by the relationship. In other words, is the price at which the […]

World Customs Organisation Section Chapter Notes 2022>>HS Code HS Classification

World Customs Organisation Section Chapter Notes 2022 Section 1: LIVE ANIMALS; ANIMAL PRODUCTS Section 1 Explanatory Notes Notes. 1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2.- Except where the context […]

WCO HS Classification Rulings Opinions All HS Chapters up to 2022>>HS Code HS Classification

WCO ADOPTED RULINGS(1969 TO DATE)   Heading/SubHeading Item 0210.99 1. Chicken cuts (meat of fowls of the species Gallus domesticus), impregnated or injected with table salt in alltheir parts and frozen throughout, with a salt content of 1.2 % or morebut not more than 3 %, by weight, suitable for humanconsumption. Application of GIRs 1 […]

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 […]

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 […]

TAX APPEALS TRIBUNAL DECISION HS CLASSIFICATION EUCALYPTUS OIL 80/85

REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAX APPEAL NO. 411 OF 2022 KENYA SWEETS LIMITED ……………………………………….…..…….APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL……… RESPONDENT           JUDGMENT BACKGROUND The Appellant is a private limited liability company incorporated in Kenya under the Companies Act. It carries business of importing eucalyptus oil into Kenya. The […]

TAX APPEALS TRIBUNAL DECISION ON THE HS CODE OF PINEAPPLE JUICE WITH COCONUT FLAVOUR

REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 1392 OF 2022 HIGHLANDS DRINKS LIMITED……………………….…………………APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS & BORDER CONTROL.…………..RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a private limited liability company incorporated and domiciled in Kenya whose principal business is the manufacture and sale of bottled drinking water, cordials and carbonated soft drinks […]

TAX APPEALS TRIBUNAL HS CODE PAALSGARD 6111

  REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 576 OF 2022 KAPA OIL REFINERIES LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a private limited liability company incorporated in Kenya under the Companies Act. Its principal business activity is the manufacture of cooking oil, margarine, […]

TAX APPEALS TRIBUNAL DECISION ON HS CODE FOR PLYWOOD AND HOT ROLLED STEEL COILS

REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAT APPEAL NO 1565 OF 2022 JUBILEE JUMBO HARDWARE LTD………………….……………………APPELLANT VERSUS COMMISSIONER OF CUSTOMS AND BORDER CONTROL……. RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a limited liability company duly incorporated in Kenya under the Companies Act. Its principal activity is the importation of steel rods. 2.The Respondent is […]

TAX APPEALS TRIBUNAL DECISION ELECTRONIC CIGARETTE PARTS

REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO 1002 OF 2022 BROCKLEY INVESTMENT LIMITED………………….……………………APPELLANT VERSUS COMMISSIONER OF CUTOMS AND BORDER CONTROL…….……. RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a company duly incorporated under the Companies Act of laws of Kenya. Its principal activity is the importation of electronic cigarettes and its spare parts for […]

Tax Appeals Tribunal Decision on Unassembled Motor Vehicles and Trailers

  REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI REGISTRY TAX APPEAL NO.38 of 2022 AVIC INTERNATIONAL BEIJING E.A CO. LTD APPELLANT ~VERSUS~ COMMISSIONER FOR CUSTOMS & BORDER CONTROL RESPONDENT   JUDGEMENT BACKGROUND The Appellant is a company incorporated in Kenya under the Companies Act 2015 and is a registered taxpayer. The Appellant […]

TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF VACUUM SEWAGE TRUCK TANKERS

REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI APPEAL NO 106 OF 2022 NETSAVVY WIRELESS LIMITED… APPELLANT ~VERSUS~ COMMISSIONER OF CUSTOMS & BORDER CONTROL RESPONDENT JUDGEMENT BACKGROUND The Appellant is a limited liability company incorporated in Kenya and a registered taxpayer and its principal business is disposing of liquid waste material (petroleum waste) […]