Customs Tax News

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 […]

WCO WHO HS Classification of Active Pharmaceutical Ingredients>> HS Code HS Classification

  Last update : June 2022 An International Nonproprietary Name (INN) (or generic name) identifies a pharmaceutical substance or active pharmaceutical ingredient by a unique name that is globally recognized and is public property. The system of recommended INNs has been in operation since 1953 by the World Health Organization (WHO). Every year, the WHO […]

EAC CUSTOMS VALUATION MANUAL>>Customs Valuation

EAC CUSTOMS VALUATION MANUAL A Guide to the Customs Valuation of Imported Goods in the East African Community DIRECTORATE OF CUSTOMS AND TRADE PREFACE This Customs valuation manual is an EAC publication which sets out guidelines on operationalisation of the EAC Customs valuation provisions as set out in the EAC Customs Management Act, 2004 in […]

KRA Valuation Risk Analysis Values>>Customs Tax Consultant

NUMBER ITEM Yield Kshs 1 FABRIC MATERIAL 2,500,000 2 CURTAIN MATERIAL 2,500,000 3 INTERLINING MATERIAL 2,500,000 4 READY MADE GARMENTS 3,000,000 5 PVC SHOES 1,300,000 6 CONSOLIDATED CARGO/MIXED GOODS(KCS) 2,200,000 7 CONSOLIDATED CARGO/MIXED GOODS 2,500,000 8 WHISKY ASSORTED (20FOOT CONTAINER) 5,000,000 9 WHISKEY + WINES ASSORTED (20 FOOT CONTAINER) 4,000,000 10 WINES ASSORTED (20 FOOT […]

Prices used by KRA for Undervaluation Risk Analysis>>Tax Consultant

HS CODE CUR FOB Value DESCRIPTION SPECIFICATION/BRAND/ Country of origin DRY CELL BATERIES 85068000 USD 0.14 ,,         BATERIES “D” China 85068000 USD 0.06 ,,         BATERIES “AA” China 85068000 USD 0.04 ,,         BATERIES “AAA” China 85068000 USD 0.28 ,,         BATERIES VARTA  ”AA” Germany 85068000 USD 0.26 ,,         BATERIES VARTA  ”AAA” Germany 85068000 USD 0.24 ,,         BATERIES […]

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 […]

Introduction to the Harmonized System Nomenclature>Tax Consultant

Introduction to the Harmonized System Nomenclature In the late 1960’s, a growing awareness developed among the major trading partners of the need to rationalize and harmonize trade documentation data, in particular, to find a common way of designating and coding all commodities involved in international trade. To this end, the Customs Cooperation Council initiated exploratory […]

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 […]