Customs Tax News

NEW IMPORT DUTY RATES JUNE 2024

EAC Gazette No 18 of 30th June 2024

Tax Appeals Tribunal Decision HS Classification of Andolex Medicated Mouthwash

We won this Case The Objection  to Kenya Revenue Authority Andolex C Objection Tax Appeeals Tribunal Judgement JUDGMENT-TAT E048 OF 2023-PHILIPS THERAPEUTICS LIMITED -PANEL 3  

Kenya Revenue Authority HS Classification 2023 to 2024

          LIST OF TARIFF AND ADVANCE RULINGS FOR Q3 FY 2023-2024     NO   RULING DATE   REFERENCE NUMBER   DESCRIPTION OF GOODS TARIFF CLASSIFICATION DECISION   1   04/12/2023   KRA/C&BC/BIA/THQ/893/12/2023   AGRIGRPOW VEGETATIVE 30-10-10+TE FERTILIZER   3824.99.90   2   04/12/2023   KRA/C&BC/BIA/THQ/892/12/2023   STARTER SEEDLING 14-28-18+TE FERTILIZER […]

JANRON CONSULT LIMITED PROFILE

Janron Consult Limited Profile Since 2020, Janron Consult, has been providing clients with personalised Customs Tax Advisory and Consultancy services in Nairobi, Kenya for the last 5 years. Janron Consult has developed into Janron Consult Limited as from May 2024. We advise clients on General Customs Procedures, Application of Customs Laws and Regulations, Valuation of […]

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 […]

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 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 […]