The Tax Laws Amendment Act 2024 became effective on December 27, 2024, after President William Ruto signed the Tax Laws (Amendment) Bill 2024 into law. President William Ruto signed the Tax Laws (Amendment) Bill into law. Photo: William Ruto. Source: Facebook Why KRA introduced excise duty on goods, services Following the enactment of new laws, the Kenya Revenue Authority (KRA) notified manufacturers, importers, and suppliers of various goods and services of the imposition of excise duty.
In a notice published in the government newspaper, My Gov, KRA revealed the excise duty rates will range from 2.5% to 25%. The first return and payment of the rates is due on or before January 20. “The Kenya Revenue Authority notifies manufacturers and importers of the listed goods and suppliers of the listed services that the Tax Laws Amendment Act 2024 has introduced excise duty on the goods and services with effect from December 27, 2024, as follows,” KRA stated. Which goods and services will KRA impose excise duty?
Excisable goods Excisable duty rate Imported fully assembled electric transformers and parts 25% Imported ink of tariff of 3215:11:00 and 3215:19:00, excluding those originating from the East Africa Community (EAC) that meet EAC rules 15% Imported ceramic sinks, washed basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures of tariffs heading 6910 5% of customs value or KSh 200 per kg Imported float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer but not otherwise worked of tariff 7007 35% of the customs value or KSh 200 per kg Coal 2.5% of the custom value Imported ceramic flags and paving, hearth or wall tiles, unglazed ceramic mosaic cubes, mosaic cubes and the like 5% customs value or KSh 200 per square metre 3907:99:00 Imported saturated polyester 20% 3905:21:00 Imported polymers of vinyl acetate/vinyl esters 20% 3903:90:00 Imported emulsion-styrene acrylic 20% Printed paper or paperboard of tariff heading 4811:41:90 or 4811:49:00, but excluding those originating from the EAC 25% or KSh 150 per kg, whichever is higher Articles of plastic of tariff heading 3923:30:00 and 3923:90:90 10% Excisable services Rate Fees charged on advertisements on social media, internet, betting, alcoholic beverages, gaming, lotteries and prize competitions 15%
by Japhet Ruto
