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Value Added Tax Act, Revised Edition

Dom estic T ax es D ep artm en t
Pre p are d f o r t h e S ta ff
b y t h e
T ech nic a l S ectio n
N ote s: (1 ) This e d itio n-

(a ) in clu des t h e a m en dm en ts c o nta in ed i n t h e
F in an ce A ct, 2 004

(b ) has b een p re p are d u sin g t h e V alu e A dd ed T ax A ct ,
R ev is e d E ditio n, 2 003, S ubsid ia ry L eg is la tio ns
a n d t h e F in an ce A ct, 2 00 4.

( 2 ) In a ll c ase s r e fe re n ces m ust b e m ad e t o t h e a ctu al t e x t o f
t h e p rin cip al a n d s u bsid ia ry l e g is la tio ns p ublis h ed b y
t h e G overn m en t P rin te r a n d s h ould t h e t e rm s a n d t e x t
o f t h is b ook b e a t v aria n ce w ith t h e L eg is la tio ns
p ublis h ed b y t h e G ov ern m en t P rin te r, t h e l a tte r m ust b e
f o llo w ed .
Dom estic T axes D ep artm en t
T im es T ow er B uild in g
H ail e S ela ssie A ven ue P . O . B ox 4 9070 0 01 00 G PO N air o b i K en ya
T ele p h on e N o. 3 10 900 F ax : 2 1546 4
3 1s
t
D ecem ber, 2 004

TH E V ALU E A DD ED T A X A CT
(C AP. 4 76.)

C O NTE N TS
1 . PR IN CIP A L L E G IS L A TIO N …………………………………. Pages
T H E V ALU E A DD ED T A X A CT
( C AP.4 76)

A ND

T H E S U BSID IA RY L EG IS L A TIO NS
( R EV IS E D E D IT IO N, 2 004 )

Sectio ns o f t h e A ct ……………………………… ………………….. 7 – 5 3

Fir st S ch ed ule … ……………………………………… ……………….. 5 4

S eco nd S ch ed ule … …………………………… ……………………….. 5 5 – 6 7

T hir d S ch ed ule … …………………………………………………… 6 8 – 7 1
Fourth S ch ed ule … …… ……………………………… ………………… 7 2 – 7 3

Fifth S ch ed ule … ……………………………………… ……………….. 7 4 – 8 9

Six th S ch ed ule … ……… ……………………………… ………………. 9 0 – 9 5

Seven th S ch ed ule … …… ……………………………… ……………… 9 6 – 9 8

Eig hth S ch ed ule … …………………………………… ……………….. 9 9 – 1 16

Nin th S ch ed ule … ……………………………………… ……………… 1 17

2 . SU BSID IA RY L E G IS L A TIO NS P ages

V alu e A dded T ax R eg ula tio ns … …………… ……………………
1 22 – 1 37
V alu e A dded T ax ( A ppea ls ,) R ule s, 1 990 … …………………
1 38 – 1 40
V alu e A dded T ax ( D is tr a in t) R eg ula tio ns, 1 990… ……………………
1 41 – 1 47
Valu e A dded T ax A ct ( A m en dm en t) ( In put T ax P ro hib itio n,) O rd er, 2 002
1 48 – 1 49

Valu e A dded T ax ( R em is sio n) ( In vestm en ts ) R eg ula tio ns, 2 004
1 50 – 1 51

Valu e A dded T ax ( R em is sio n) ( C harita ble O rg aniz a tio ns) O rd er, 1 999
1 52 – 1 54
Valu e A dded T ax ( R em is sio n) ( O ffic ia l A id F unded P ro je cts ) O rd er 2 003
1 55 – 1 56
V alu e A dded T ax ( T ax W ith hold in g ) R eg ula tio ns, 2 004
1 57 – 1 58
V alu e A dded T ax ( E le ctr o nic T ax R eg is te rs ) R eg ula tio ns, 2 004
1 59 – 1 63

CH APT ER 4 76

T H E V ALU E A DD ED T A X A CT

A RRANG EM EN T O F S E C TIO NS

P R ELIM IN ARY

S ectio n
1 – Short t itle a n d c o m men cem en t.
2 – In te rp re ta tio n.
P A RT I I – A DM IN IS T R ATIO N

3 – Functio ns a n d p ow ers o f t h e C om mis sio ner, a n d o th er o ffic ers , e tc .
4 – A uth oriz ed o ffic e rs t o h av e p ow ers o f p olic e o ffic ers .

P A RT I II – C H ARG E T O T A X

5 – Charg e t o t a x .
6 – Tax t o b e c h arg ed o n t a x ab le s u pplie s a n d i m porte d g o ods a n d s e rv ic es.
7 – Min is te r m ay a m en d s c h ed ule s.
8 – Zero r a tin g.

P A RT I V – T A XABLE V A LU E

9 – Valu e o f s u pply a n d i m porte d g o o ds.

PA RT V – D ED UCTIO N O F I N PU T T A X

1 0 – In te rp re ta tio n o f P art.
1 1 – Cre d it f o r i n put t a x a g ain st o utp ut t a x .
1 1 A – D ed uctio n o f i n put t a x o n l o call y r e fin ed p etr o le u m p ro ducts .
1 2 – Tax p aid o n s to ck , a sse ts , b uild in g, e tc ., o n r e g is tr a tio n.
P A RT V I – C O LLEC TIO N A ND R EC O VER Y O F
T A X

1 3 – W hen t a x d ue a n d p ay ab le .
1 4 – Relie f b ec au se o f d oubt o r d if fic u lt y i n r e co v ery o f t a x .
1 4 A – A m nesty f o r a d ditio nal t a x , p en altie s e tc .
1 5 – Additio nal t a x f o r l a te p ay m en t.
1 6 – Im porte d g o ods s u bje ct t o C usto m s c o ntr o l.
1 7 – Reg is te re d p ers o n a b out t o l e av e K en ya o r b usin ess l iq uid ate d .
1 8 – Colle ctio n o f t a x b y d is tr a in t.
1 9 – Pow er t o c o lle ct t a x f ro m p ers o n o w in g m oney t o t h e r e g is te re d p ers o n.
1 9 A – A ppoin tm en t o f t a x w ith hold in g A gen t.
2 0 – Secu rit y o n p ro perty f o r u npaid t a x .
2 1 – Tax p ay ab le t o t h e C om mis sio ner.
2 2 – Tax t o b e r e co vere d a s c iv il d eb t.
2 2A – (R ep ea le d ).
PA RT V II – R EM IS SIO N, R EBA TE A ND R EFU N D

2 3 – Rem is sio n o f t a x .
2 4 – Refu nd o f t a x .
2 4 A – R em is sio n o r r e fu nd o f t a x o n b ad d eb ts .
2 5 – Erro neo us r e fu nd, r e m is sio n o r r e b ate o f t a x .
2 6 – Arra n gem en ts f o r b ila te ra l r e lie f f ro m t a x .

PA RT V III – R EG IS T R ATIO N A ND C O LLEC TIO N
2 7 – Reg is tr a tio n.
2 8 – Adm in is tr a tio n, c o lle ctio n, e tc .

PA RT I X – P R EV EN TIO N O F E V ASIO N O F T A X

2 9 – Com mis sio ner m ay r e q uir e s e cu rit y .
3 0 – Pro ductio n o f b ooks, r e c o rd s, i n fo rm atio n, e tc .
3 1 – Pow ers o f i n sp ectio n, e tc .

PA RT X – A PPE A LS

3 2 – Appeals T rib unal.

32A – O bje ctio ns
3 3 – Refe re n ce o f d is p ute s t o T rib unal.
3 4 – Pow ers o f T rib unal.
3 5 – Dis o bed ie n ce o f s u m mons t o g iv e e v id en ce, e tc .
3 6 – Enfo rc em en t o f o rd er f o r c o sts .
3 7 – Rule s.
3 8 – Sta y o f s u it p en din g a p p eal.

PA RT X I – OFFE N CES A ND E V ID EN CE

3 9 – Offe n ces.
4 0 – Fals e s ta te m en ts , e tc .
4 0A – (R ep ea le d ).
4 1 – Lia b ilit y o f e m plo yers a n d o ffic ers o f c o m pan ie s.
4 1 A – P ro te ctio n o f o ffic ers .
4 2 – Dis c lo su re o f i n fo rm atio n.
4 2 A – D is c lo su re o f i n fo rm atio n.
4 3 – Gen era l p en alt y .
4 4 – Evid en ce.
4 5 – Pow ers o f s e n te n ce.
4 6 – Pow ers o f o ffic ers t o p ro se cu te .

P A RT X II – F O RFE IT U RE A ND S E IZ U RE

4 7 – Tax ab le g o ods, v ess e ls , e tc ., t o b e l ia b le t o f o rf e itu re .
4 8 – Pow er t o s e iz e p ack ag in g.
4 9 – Pro vis io ns r e la tin g t o g o ods l ia b le t o f o rfe itu re .
5 0 – Pro ced ure o n s e iz u re .
5 1 – Effe ct o f c o nvic tio n, e tc ., o n t h in gs l ia b le t o f o rf e itu re .
5 2 – Pro ced ure a fte r n otic e o f c la im .
5 3 – Pro vis io ns r e la tin g t o c o ndem natio n.
5 4 – Resto ra tio n o f s e iz u re s.

PA RT X III – S E TTLE M EN T O F C ASE S B Y T H E
C O M MIS SIO NER

5 5 – Pow er o f C om mis sio ner t o c o m pound o ffe n ces b y a g re em en t.

PA RT X IV – M IS C ELLA NEO US P R O VIS IO NS

5 6 – Effe ct o f i m positio n o r v aria tio n o f t a x .
5 7 – Applic atio n o f C usto m s a n d E xcis e A ct t o i m porte d g o ods.
5 8 – Reg u la tio ns.
5 9 – [S pen t] .

7 o f 1 989 ,
2 0 o f 1 98 9,
L .N . 3 95/8 9,
1 0 o f 1 99 0,
8 o f 1 991 ,
3 o f 1 992 ,
4 o f 1 993 ,
9 o f 1 993
6 o f 1 994 ,
1 3 o f 1 99 5,
8 o f 1 996 ,
8 o f 1 997 ,
5 o f 1 998 .
4 o f 1 999
9 o f 2 000
6 o f 2 001
7 o f 2 002
1 5 o f 2 00 3
o f 2 004
S ho rt t itle .
I n te rp re ta tio n.
1 0 o f 1 99 0s. 1 3.
8 o f 1 991 s. 3 6.
8 o f 1 993 , s . 2 1.
6 o f 1 994 ,s . 1 8.
8 o f 1 996 ,s . 1 1.
5 o f 1 998 ,s . 1 7.
4 o f 1 999 S . 1 8A
9 o f 2 000 ,s . 2 2.
6 o f 2 001 ,s . 2 6.
7 o f 2 002 ,s .2 3
1 5 o f 2 00 3 S .1 9
C ap .4 69
C H APT ER 4 76

T H E V ALU E A DDED T A X A CT

C om m en cem en t: 1 s
t
J an uary , 1 990
A n A ct o f P arlia m en t t o im pose a t a x t o b e k n ow n a s v alu e a d d ed
t a x o n g ood s d eliv ered i n , o r i m porte d i n to K en ya; a n d o n c e rta in s e rv ic es
s u ppli e d i n o r i m porte d i n to K en ya a n d f o r c o n n ecte d p urp ose s.
E nacte d b y t h e P arlia m en t o f K en ya, a s f o llo w s:-

P A RT I – P R ELIM IN ARY

1 . T his A ct m ay b e c ite d a s t h e V alu e A dded T ax A ct.
2 . ( 1 ) I n t h is A ct, u nle ss t h e c o nte x t o th erw is e r e q uir e s-

“ air c ra ft” in clu des ev ery desc rip tio n of co nvey an ce fo r th e
t r a n sp ort b y a ir o f h um an b ein gs o r g o ods;
“ ap peal” m ean s a n a p peal u nder s e ctio n 3 3;
“ asse ssm en t” m ean s a n a ss e ssm en t m ad e u nder p ara g ra p h 9 (1 ) o f th e
S ev en th S ch ed ule .

“ au th orit y ” m ea n s th e K en ya R ev en ue A uth orit y esta b lis h ed b y th e
K en ya R ev en ue A uth orit y A ct.
“ au th oriz ed o ffic er” , in r e la tio n to a n y p ro vis io n o f th is A ct, m ean s a n y
o ffic er ap poin te d under se ctio n 3 who has been au th oriz ed by th e
C om mis sio ner t o p erfo rm a n y f u nctio ns u nder o r i n r e sp ect o f t h at p ro vis io n;
“ b uild in g” m ean s house s in clu din g pre fa b ric ate d house s, gara g es,
d w ellin gs, ap artm en t h o use s, h osp ita ls an d in stitu tio nal b uild in gs, co lle g es,
s c h ools , c h urc h es, o ffic e b uild in gs, fa cto rie s, w are h ouse s, th ea tr e s, c in em as,
s ilo s, m ill b uild in gs, b arn s, s ta b le s, g re en house s a n d s im ila r ro ofe d s tr u ctu re s
a ffo rd in g p ro te ctio n a n d s h elte r, r a d io a n d te le v is io n m asts , tr a n sm is sio n lin es
a n d to w ers , c ar p orts , b an dsta n ds, g ra n dsta n ds, w ate r s to ra g e ta n ks, g an tr ie s,
b rid ges, h ead fra m es fo r m in es a n d o th er s im ila r s tr u ctu re s b ut n ot in clu din g
m obile h om es, c ara v an s a n d t r a ile rs ;
“ b usin ess” in clu des a n y tr a d e, c o m merc e o r m an ufa ctu re , o r a n y c o n cern
i n t h e n atu re o f t r a d e, c o m merc e o r m an ufa ctu re ;
“ certif ic ate o f re g is tr a tio n” m ean s a ce rtif ic ate is su ed u nder th e S ix th
S ch ed ule ;
“ co m mis sio ner” m ean s
( a ) th e C om mis sio ner-G en era l a p poin te d u nder se cti o n 1 1(1 ) o f th e

Cap 4 69
C ap . 4 86.
C ap . 4 72.
K
en ya R ev en ue A uth orit y A ct; o r
( b ) with re sp ect to pow ers or fu nctio ns th at hav e been dele g ate d
u nder se ctio n 11(4 ) of th e K en ya R ev en u e A uth orit y A ct to
a n oth er C om mis sio ner, t h at o th er C om mis sio ner.
“ co m pan y” m ean s a c o m pan y a s d efin ed in th e C om pan ie s A ct a n d a
c o rp ora te bod y fo rm ed under an y oth er w rit te n la w , an d in clu des an y
a sso cia tio n, w heth er in co rp ora te d o r n ot, fo rm ed o uts id e K en ya w hic h th e
M in is te r m ay b y o rd er d ecla re t o b e a c o m pan y f o r t h e p urp ose o f t h is A ct;
“ co ncessio nal lo an ” m ean s a lo an w ith a t le ast tw en ty f iv e p er c en t g ra n t
e le m en t;
“ co nstr u ctio n” m ean s t h e p ro cess b y w hic h a b uild in g, o r p art t h ere o f, o r
a n a d ditio n t h ere to , i s e re cte d , b ut d oes n ot i n clu de t h e m an ufa ctu re o f –
(a ) m ate ria ls f o r t h e c o nstr u ctio n o f b uild in gs; o r
(b ) c o m ponen t p arts u se d i n , w ro u gh t i n to , o r a tta ch ed t o ,
b uild in gs;
“co ntr a cto r” mean s a pers o n who underta k es th e co nstr u ctio n,
d em olitio n, re p air o r re sto ra tio n o f b uild in gs, in d ustr ia l p la n t, ro ad s, b rid ges,
d am s, q uay s, w harv es a n d o th er s im ila r c iv il w ork s a n d p arts t h ere o f i n clu din g
m ech an ic al a n d e le ctr ic al m ach in ery a n d e q uip m en t;

“ d esig n ate d p ers o n” m ean s –
(i) an y p ers o n w ho b y w ay o f b usin ess o ffe rs f o r s a le
a n y desig n ate d go ods or offe rs to re p air , alte r or pro cess an y
d esig n ate d g o ods, o r w ho a cts a s a n a g en t f o r a n y s u ch p ers o n;
(ii) an y p ers o n w ho, b y w ay o f b usin ess, o ffe rs
d esig n ate d s e rv ic es;
“ d esig n ate d su pplie s” m ean s th e desig n ate d go ods an d desig n ate d
s e rv ic es s p ecif ie d i n t h e F ourth S ch ed ule :
“ d uty of cu sto m s” m ean s ex cis e duty , im port duty , ex port duty ,
s u sp en ded d uty , d um pin g d uty , le v y, c ess, im positio n, ta x o r s u rta x c h arg ed
u nder t h e C usto m s a n d E xcis e A ct.
“ en te rta in m en t” m ean s an ex hib itio n, p erfo rm an ce o r am use m en t to
w hic h p ers o ns a re a d m itt e d f o r p ay m en t, b ut d oes n ot in clu de th e f o llo w in g

(a ) sta g e p la y s a n d p erfo rm an ces w hic h a re c o nducte d b y
e d ucatio nal in stitu tio ns, a p pro ved b y th e M in is te r fo r th e tim e b ein g
r e sp onsib le f o r e d ucatio n a s p art o f l e arn in g;
(b ) sp orts , g am es o r c u ltu ra l p erfo rm an ces c o nducte d
u nder t h e a u sp ic es o f t h e M in is tr y o f C ultu re a n d S ocia l S erv ic es;
(c ) en te rta in m en t o f a c h arita b le , e d ucatio nal, m ed ic a l,
s c ie n tif ic o r cu ltu ra l n atu re as m ay b e ap pro v ed in w ritin g b y th e
C om mis sio ner p rio r to th e d ate o f th e e n te rta in m en t f o r th e b en efit o f

Cap . 1 08
C ap . 5 17.
C ap . 1 31.
C ap . 1 08
.
t
h e p ublic ; o r
(d ) en te rta in m en t o rg an iz ed b y a n on -p ro fit m ak in g
c h arita b le , ed ucatio nal, med ic al, sc ie n tif ic or cu ltu ra l so cie ty
r e g is te re d und er th e Socie tie s A ct w here th e en te rta in m en t is in
f u rth era n ce o f t h e o bje cts o f t h e s o cie ty a s m ay b e a p pro ved i n w ritin g
b y t h e C om mis sio ner p rio r t o t h e d ate o f t h e e n te rta in m en t;

“ ex em pt s u pplie s” m ean s s u pplie s o f g o ods a n d s e rv ic es s p ecif ie d i n t h e
S eco nd a n d T hir d s c h ed u le s r e sp ectiv ely , w hic h a re n ot s u bje ct t o t a x .

“ ex port p ro cessin g z o ne” m ean s a n e x port p ro cessin g z o ne d esig nate d
u nder t h e E xport P ro cess in g Z ones A ct;
“ fo re ig n a id fu nded in vestm en t p ro je ct” m ean s a p ro je ct d esig n ate d b y
t h e M in is te r b y o rd er p ub lis h ed i n t h e G az ette ;
“ g am e o f c h an ce” h as t h e m ean in g a ssig n ed t o i t i n s e ctio n
2 o f t h e B ettin g, L otte rie s a n d G am in g A ct.
“ h ote l” m ean s pre m is e s on whic h acco m modatio n is su pplie d or
a v aila b le fo r su pply , w ith o r w ith out fo od o r th e se rv ic es o th er th an th ose
s p ecif ie d in th e T hir d S ch ed ule in e x ch an ge f o r m oney o r m oney ’s w orth , a n d
i n clu des pre m is e s know n as “se rv ic e fla ts ” , “se rv ic e ap artm en ts ” , “b each
c o tta g es” , “h olid ay co tta g es” , “g am e lo d ges” , “sa fa ri cam ps” , “b an d as” ,
h olid ay v illa s a n d o th er p re m is e s o r e sta b lis h m en ts u se d fo r s im ila r p urp ose s
b ut d oes n ot i n clu de –
( a ) p re m is e s o n w hic h t h e o nly s u pply i s u nder a l e ase o r
l ic en se o f n ot l e ss t h an o ne m onth , u nle ss b y p rio r
a rra n gem en t t h e o ccu pie r m ay , w ith out p en alt y , t e rm in ate
t h at l e ase o r l ic en se o n l e ss t h an o ne m on th ’s n otic e; o r

(b ) p re m is e s o pera te d b y a c h arita b le o r r e lig io us
o rg an iz atio n re g is te re d under th e Socie tie s A ct fo r ch arita b le or
r e lig io us p urp ose s; o r
(c ) p re m is e s o pera te d b y a n e d ucatio nal o r t r a in in g
i n stitu tio n ap pro ved b y th e M in is te r fo r th e u se o f th e sta ff an d
s tu den ts o f t h at i n stitu tio n ; o r
(d ) p re m is e s o pera te d b y a m ed ic al i n stitu tio n a p pro ved b y
t h e M in is te r f o r th e tim e b ein g r e sp onsib le f o r h ealth f o r th e u se o f th e
s ta ff a n d s tu den ts o f t h at i n stitu tio n;
“ im port” m ean s to b rin g o r c au se to b e b ro ugh t f ro m a f o re ig n c o u ntr y
o r f ro m a n e x port p ro cessin g z o ne;
“ im porte r” m ean s a n y p ers o n w ho i m ports t a x ab le g o ods;
“ m an ufa ctu re ” m ean s –
(a ) in r e la tio n t o a n y c o m modit y , t h e a ctiv itie s o f a
m an ufa ctu re r, in clu din g th e b ottlin g o f w ate r, b ut e x clu din g th e
c o nstr u ctio n o f b uild in gs o r th e lo cal tr e atm en t o f w ate r b y a lo cal
a u th orit y o r a p ers o n a p pro ved b y th e M in is te r f o r th e tim e b ein g
r e sp onsib le fo r w ate r d ev elo pm en t fo r d om estic o r fo r in dustr ia l
u se ; a n d

Cap . 1 08.

(b ) in r e la tio n t o e le ctr ic it y , t h e g en era tio n t h ere o f;
“ m an ufa ctu re r” m ean s
(a ) in r e la tio n t o a n y c o m modit y , a n y p ers o n w ho
s u bje cts an y ph ysic al m atte r to an y pro cess by w hic h th at
c o m modit y i s f in all y p ro duced ; o r
(b ) a n y p ers o n w hose t r a d e c o nsis ts o f a ctiv itie s i n
c o nnectio n w ith c o m moditie s in clu ded in p ara g ra p h (a ) in clu din g
a sse m bly , pack in g, bottlin g, re -p ack in g, mix in g, ble n din g,
g rin din g, c u ttin g, b en din g, t w is tin g, a n d j o in in g, o r s im ila r a ctiv it y
b y w hic h s u ch c o m moditie s a re f in all y p ro duced ; o r
(c ) a n y p ers o n w ho h as g o od s a s d efin ed i n
p ara g ra p h (a ) o r (b ) m an ufa ctu re d to h is sp ecif ic atio n o r d esig n ,
f o r h im se lf , o r o n h is b eh alf b y o th ers ; o r
(d ) a n y p ers o n w ho g en era te s e le ctr ic it y .
“ o ffic ia l a id f u nded p ro je ct” m ean s a p ro je ct f u nded b y m ean s o f a g ra n t
o r co ncessio nal lo an in acco rd an ce with an ag re em en t betw een th e
G overn m en t an d an y fo re ig n go vern m en t, ag en cy , in stitu tio n, fo undatio n,
o rg an iz atio n o r a n y o th er a id a g en cy ;
“ o w ner” , in re sp ect o f an y go ods (w heth er ta x ab le o r n ot) , air c ra ft,
v esse l, v eh ic le , p la n t o r o th er th in g, in clu des a n y p ers o n ( o th er th an a n o ffic er
a ctin g in h is o ffic ia l c ap acit y ) b ein g o r h old in g h im se lf o ut to b e th e o w ner,
m an ufa ctu re r, a g en t o r t h e p ers o n i n p osse ssio n o f, b en efic ia ry i n te re ste d i n , o r
h av in g co ntr o l o f, o r p ow er o f d is p ositio n o ver, th e g o ods, air c ra ft, v esse l,
v eh ic le , p la n t, o r o th er t h in g;
“ re g is te re d m an ufa ctu re r” m ean s a n y m an ufa ctu re r r e g is te re d u nder th e
S ix th S ch ed ule ;
“ re g is te re d pers o n” m ean s an y pers o n re g is te re d under th e Six th
S ch ed ule ;
“ re g u la tio ns” m ean s r e g u la tio ns m ad e u nder s e ctio n 5 8;
“ re sta u ra n t” m ean s a n y e sta b lis h m en t s u pp ly in g r e sta u ra n t s e rv ic e, a n d
i n clu des c a fe te ria s, fa st- fo od o utle ts , s n ack b ars , fo od s ta lls a t e x hib itio ns o r
s p orts a re n as a n d s im ila r e sta b lis h m en ts , b ut d oes n ot i n clu de –
(a ) e sta b lis h m en ts o pera te d b y a c h arita b le o r r e lig io us
o rg an is a tio n re g is te re d under th e Socie tie s A ct fo r ch arita b le or
r e lig io us p urp ose s; o r
(b ) e sta b lis h m en ts o pera te d b y a n e d ucatio nal o r t r a in in g
i n stitu tio n ap pro ved by th e M in is te r fo r th e use of th e sta ff an d
s tu den ts o f t h at i n stitu tio n ; o r
(c ) e sta b lis h m en ts o pera te d b y a m ed ic al i n stitu tio n
a p pro ved b y th e M in is te r f o r th e tim e b ein g r e sp onsib le f o r h ealth f o r
t h e u se o f t h e s ta ff a n d s tu den ts o f t h at i n stitu tio n; o r

(
d ) c an te en s a n d c a fe te ria s o pera te d b y a n e m plo yer f o r
t h e b en efit o f h is lo w -in co m e em plo yees w hic h th e C om mis sio ner
m ay a p pro ve s u bje ct t o s u ch c o nditio ns a s h e m ay p re sc rib e;
“ re sta u ra n t se rv ic es” m ean s th e su pply o f fo od o r b ev era g es p re p are d
f o r im med ia te co nsu m ptio n, w heth er or not su ch co nsu m ptio n is on th e
p re m is e s o f t h e r e sta u ra n t, a n d i n clu des o uts id e c a te rin g;
“ sa le ”, i n r e la tio n t o a n y g o ods, m ean s –
(a ) an y t r a n sa ctio n w here b y t h e g o ods a re d eliv ere d b y
o ne p ers o n t o a n oth er p ers o n p urs u an t t o a c o ntr a ct o f s a le o r o th er
d is p ositio n w here b y th e o w ners h ip in th e g o ods h as p asse d o r w ill
p ass to th e p ers o n to w hom th e g o ods a re d eliv ere d o r to a n y o th er
p ers o n f o r w hom s u ch p ers o n i s a ctin g a s a n a g en t; o r
(b ) an y t r a n sa ctio n w here b y o ne p ers o n p ass e s t h e
p osse ssio n o f a n y g o ods to a n y o th er p ers o n u nd er a n a g re em en t,
w heth er o ra l o r in w riti n g, w hic h p ro vid es fo r th e p urc h ase o f
g o ods b y th e p ers o n to w hom th e p osse ssio n th ere o f is d eliv ere d ,
o r w hic h p ro vid es th at th e p ro perty in th e g o ods w ill o r m ay p ass
t o t h at p ers o n o n t h e h ap pen in g o f a n y e v en t; o r
(c ) an y t r a n sa ctio n w here b y t h e o w ner o f t h e g o ods
d eliv ers to a n y p ers o n th e p osse ssio n o f th e g o od s o n h ir e o r a n y
o th er a rr a n gem en t w hats o ev er, w hic h p erm its th e p ers o n to w hom
t h e p osse ssio n is d eliv ere d to u se th e g o ods fo r h is o w n p urp ose s
o r f o r th e p urp ose s o f a n y o th er p ers o n, w heth er fo r a n y s p ecif ie d
p erio d o r in defin ite ly , a n d w heth er o r n ot th at p ers o n is r e q uir e d to
g iv e th e o w ner a n y c o nsid era tio n fo r th e u se o f th e g o ods b y h im
o r b y a n y o th er p ers o n; o r
(d ) an y u se o f t h e g o ods f o r h is o w n p urp ose s o uts id e
o f th e b usin ess b y th e r e g is te re d p ers o n o r a n y o th er p ers o n lia b le
t o p ay t a x ;
“ se rv ic es” m ean s
(a ) an y s u pply b y w ay o f b usin ess th at is n ot a s u p ply o f g o ods o r
m oney ; o r
( b ) an yth in g w hic h is not a su pply of go ods but is done fo r a
c o nsid era tio n (in clu din g, if s o d one, th e g ra n tin g, a ssig n m en t o r
s u rre n der o f a n y r ig h t) ,
but does not in clu de a se rv ic e pro vid ed by an em plo yee to his
e m plo yer f o r a w ag e o r s a la ry .
“ se rv ic e e x porte d o ut o f K en ya” m ean s a se rv ic e p ro vid ed fo r u se o r
c o nsu m ptio n o uts id e K en ya w heth er th e se rv ic e is p erfo rm ed in K en ya o r
o uts id e K en ya, o r b oth i n sid e a n d o uts id e K en ya;
“ se rv ic e im porte d in to K en ya” m ean s a se rv ic e p ro vid ed b y a p ers o n
n orm all y re sid en t o uts id e K en ya w ho is n ot re q uir e d to re g is te r fo r ta x in
K en ya, o r a s e rv ic e p ro vid ed b y a n e x port p ro cess in g z o ne e n te rp ris e f o r u se o r
f o r c o nsu m ptio n b y a p ers o n i n K en ya;

Cap . 1 31.
“ su pply ” i n clu des –
th e s a le , s u pply o r d eliv ery o f t a x ab le g o ods t o
a n oth er p ers o n;
th e s a le o r p ro vis io n o f t a x ab le s e rv ic es t o a n oth er
p ers o n;
t h e a p pro pria tio n b y a r e g is te re d p ers o n o f t a x ab le
g o ods o r s e rv ic es f o r h is o w n u se o uts id e o f t h e b usin ess;
th e m ak in g o f a g if t o f a n y t a x ab le g o ods o r t a x ab le
s e rv ic es;
th e l e ttin g o f t a x ab le g o o ds o n h ir e , l e asin g o r
o th er t r a n sfe rs ;
th e p ro vis io n o f t a x ab le s e rv ic es b y a c o ntr a cto r t o
h im se lf in co nstr u ctin g a b uild in g an d re la te d civ il en gin eerin g
w ork s f o r h is o w n u se , s a le o r r e n tin g t o o th er p ers o ns.
th e r e c eip t o f a s u m o f m oney b y a r e g is te re d
p ers o n f o r l o ss o f t a x ab le g o ods o r s e rv ic es;
th e a p pro pria tio n b y a r e g is te re d p ers o n o f t a x ab le
g o ods o r s e rv ic es fo r h is o w n u se in sid e o f th e b usin ess w here if
s u pplie d b y an oth er re g is te re d p ers o n, th e ta x ch arg ed o n su ch
g o ods o r s e rv ic es i s e x clu ded f ro m t h e d ed u ctio n o f i n put t a x ;
an y o th er d is p osa l o f t a x ab le g o ods o r p ro vis io n o f
t a x ab le s e rv ic es;
“ ta x ” m ean s t h e v alu e a d ded t a x c h arg eab le u nder t h is A ct;
“ ta x p erio d” m ean s o ne c ale n d ar m onth ;
“ ta x ab le g o ods” m ean s e le ctr ic it y a n d a n y g oods o th er t h an
t h ose s p ecif ie d i n t h e S eco nd S ch ed ule ;
“ ta x ab le pers o n” m ean s an y p ers o n lia b le to ap ply fo r re g is tr a tio n
u nder th e S ix th S ch ed ule , b ut d oes n ot in clu de an ex port p ro cessin g zo ne
e n te rp ris e ;
“ ta x ab le s e rv ic es” m ean s a n y s e rv ic es n ot s p ecif ie d i n t h e
T hir d S ch ed ule ;
“ ta x ab le v alu e” m ean s th e v alu e d ete rm in ed in a cco rd an ce w ith s e ctio n
9 ;
“ T rib unal” m ean s a n d A ppeals T rib unal e sta b lis h ed u nder s e ctio n 3 2;
“ v eh ic le ” i n clu des e v ery d esc rip tio n o f c o n vey an ce f o r t h e t r a n sp ort b y
l a n d o f h um an b ein gs o r g o ods.
“ w in nin gs” h as th e m ean in g a ssig n ed to it in s e ctio n 2 o f th e B ettin g,
L otte rie s a n d G am in g A ct.

Cap . 4 72.
F unctio ns a n d
p o w ers o f t h e
C om mis sio ner a n d
o th er o ffic ers .
1 0 o f 1 99 0, s . 1 4 .
4 o f 1 999 ,s . 1 9.
A uth o riz ed o ffic ers
t o h av e p o w ers o f
p olic e o ffic ers .
C harg e t o t a x .
1 0 o f 1 99 0,s . 1 5 .

( 2 ) F or th e p u rp o se s o f th is A ct, g o ods s h all b e c la ssif ie d b y r e fe re n ce
t o th e ta rif f n um bers s e t o ut in th e F ir s t S ch ed ule to th e C usto m s a n d E xcis e
A ct, a n d in in te rp re tin g th at S ch ed ule s e ctio n 2 (3 ) (a ) to (j) o f th at A ct s h all,
m uta tis m uta ndis , a p ply .

P A RT I I – A DM IN IS T R ATIO N

3 . ( 1 ) D ele te d b y F in an ce A ct 2 004

(2 ) T he C om mis sio ner s h all b e r e sp onsib le f o r t h e
c o ntr o l an d co lle ctio n o f, an d ac co untin g fo r, ta x , an d sh all, su bje ct to th e
d ir e ctio n a n d c o ntr o l o f th e M in is te r, h av e th e s u perin te n den ce o f a ll m atte rs
r e la tin g t h ere to .
( 3 ) T he C om mis sio ner m ay –
(a ) au th oriz e a n y o th er o ffic er a p poin te d u nder
t h is s e ctio n t o p erfo rm a n y o f t h e f u n ctio ns o f t h e C om mis sio ner
u nder t h is A ct, o r t h e r e g ula tio ns, e x cep t t h is s u bse ctio n; o r
( b ) su bje ct t o t h e a p pro val o f t h e B oard o f D ir e cto rs
o f t h e A uth orit y , b y n otic e i n t h e G az ette , a p poin t
s u ch o th er p ers o n a s h e m ay d ete rm in e t o p erfo rm
a n y o f t h e C om mis sio ner’s f u n ctio ns u nder t h is
A ct re q uir in g ex pert know le d ge or sk ill su bje ct to su ch
l im ita tio ns a s t h e C om mis sio ner m ay t h in k f it.

( 3 A ). S ubje ct to th is A ct, e v ery a p poin tm en t u nder p ara g ra p h ( b )
o f s u bse ctio n ( 3 ) s h all b e m ad e u pon s u ch te rm s a n d c o nditio ns o f s e rv ic e a s
m ay b e a p pro v ed b y t h e B oard o f D ir e cto rs o f t h e A uth orit y .

( 4 ) E very o ffic e r a p poin te d u nder th is s e ctio n s h all e n fo rc e, a n d
e n su re du e co m plia n ce w ith , th e pro vis io ns of th is A ct an d th e
r e g u la tio ns, a n d s h all m ak e a ll d ue i n quir ie s i n r e la tio n t h ere to .
( 5 ) Every au th oriz ed offic e r or oth er pers o n ap poin te d under
s u bse ctio n (3 ) sh all, on dem an d, pro duce su ch docu m en ts esta b lis h in g his
i d en tit y a s m ay b e a p pro ved b y t h e C om mis sio ner.

( 6 ) E very au th oriz ed offic er or oth er pers o n ap poin te d under
s u bse ctio n (3 ) s h all, b y a d ate to b e d ete rm in ed b y th e C om mis sio ner, m ak e
a n d s u bsc rib e b efo re a m ag is tr a te o r C om mis sio ner fo r o ath s a d ecla ra tio n in
t h e f o rm s e t o ut i n t h e N in th S ch ed ule .
4 . F or t h e p urp ose s o f c a rr y in g o ut t h is A ct, e v ery a u th oriz ed o ffic er s h all,
i n th e p erfo rm an ce o f h is d utie s, h av e a ll th e p ow ers , rig h ts , p riv ile g es a n d
p ro te ctio n o f a p olic e o ffic er.
P A RT I II – C H ARG E T O T A X

5 . A ta x , to be know n as valu e ad ded ta x , sh all be ch arg ed in
a cco rd an ce w ith th e p ro vis io ns o f th is A ct o n th e s u pply o f g o ods a n d s e rv ic es
i n K en ya (in clu din g a n yth in g s p ecif ie d b y th e M in is te r a s s u ch a s u pply ) a n d
o n t h e i m porta tio n o f g o o ds a n d s e rv ic es i n to K en ya.
6 . (1 ) T ax s h all b e c h arg ed o n a n y s u pply o f g o ods o r s e rv ic es m ad e o r

Tax t o b e c h arg ed
o n t a x ab le s u p plie s
a n d i m porte d g o ods
a n d s e rv ic e s.
1 0 o f 1 99 0,s . 1 6 .
9 o f 2 000 ,s . 2 3.
6 o f 2 001 ,s . 2 7.
M in is te r m ay a m en d
S ch ed ule s.
1 0 o f 1 99 0,s . 1 7 .
8 o f 1 991 ,s . 3 7.
Z ero r a tin g.
1 0 o f 1 99 0,s . 1 8 .
9 o f 1 992 ,s .1 9.
6 o f 1 994 S .1 9
8 o f 1 997 ,s . 1 7.
9 o f 2 000 ,s . 2 4.
p
ro vid ed i n K en ya w here i t i s a t a x ab le s u pply m ad e b y a t a x ab le p ers o n i n t h e
c o urs e o f o r i n f u rth era n ce o f a n y b usin ess c arrie d o n b y h im .
( 2 ) T he r a te s o f t a x s h all b e t h ose s p ecif ie d i n t h e F ir s t S ch ed ule .
( 3 ) A p ers o n w ho m ak es o r in te n ds to m ak e ta x ab le su pplie s is a
t a x ab le p ers o n w hile h e is , o r is re q uir e d to b e, re g is te re d u nder th e S ix th
S ch ed ule ; a n d a ta x ab le s u pply is a s u pply o f ta x ab le g o ods o r s e rv ic es m ad e
o r p ro vid ed i n K en ya.
( 4 ) T ax o n a n y s u pply o f g o ods o r s e rv ic es s h all b e a li a b ilit y o f th e
p ers o n m ak in g th e su pply a n d (s u bje ct to p ro vis io ns o f th is A ct re la tin g to
a cco untin g a n d p ay m en t) s h all b eco m e d ue a t t h e t im e o f s u pply .
( 5 ) T ax o n t h e i m porta tio n o f g o ods i n to K en ya s h all b e c h arg ed a s i f
i t w ere a d uty o f c u sto m s a n d s h all b e p ay ab le b y th e p ers o n w ho im ports th e
g o ods.
( 6 ) T ax o n se rv ic es im porte d in to K en ya sh all b e p ay ab le b y th e
p ers o n r e ceiv in g t h e t a x ab le s e rv ic e.

( 7 ) N otw ith sta n din g t h e p ro vis io ns o f s u bse ctio n ( 6 ), w here
t h e s u pplie r o f a s e rv ic e t o w hic h t h at s u bse ctio n a p plie s i s n orm all y r e sid en t
o uts id e K en ya, t h e C om mis sio ner m ay , b y n oti c e i n w ritin g, a p poin t a p ers o n
w ho i s n orm all y r e sid en t i n K en ya, a s a n a g en t f o r c o lle ctin g t h e t a x p ay ab le
o n t h e s e rv ic e a n d r e m ittin g i t t o t h e C om mis sio ner.

7 . ( 1 ) T he M in is te r m ay , b y o rd er p ublis h ed i n t h e
G az ette –
( a ) a m en d th e F ir s t S ch ed ule b y in cre asin g o r d ecre asin g a n y o f
t h e r a te s o f t a x b y a n a m ount n ot e x ceed in g t w en ty f iv e p er c en t o f
t h e r a te s e t o ut t h ere in ; o r
( b ) a m en d, v ary o r r e p la c e t h e S ix th a n d S ev en th S ch ed ule s.
( 2 ) E very o rd er m ad e u nder s u bse ctio n (1 ) s h all b e la id b efo re th e
N atio nal A sse m bly w it h out unre aso nab le dela y , an d unle ss a re so lu tio n
a p pro vin g th e o rd er is p asse d b y th e N atio nal A sse m bly w ith in tw en ty d ay s o f
t h e d ay o n w hic h th e N atio nal A sse m bly n ex t s its a fte r th e o rd er is s o la id , it
s h all th en cefo rth b e v oid , b ut w ith out p re ju dic e to a n yth in g p re v io usly d one
t h ere u nder.
8 . (1 ) W here a ta x ab le p ers o n su pplie s g o ods o r se rv ic es an d th e
s u pply is z ero r a te d , th en n o ta x s h all b e c h arg ed o n th e s u pply , b ut it s h all, in
a ll o th er re sp ects , b e tr e ate d a s a ta x ab le su pply a n d a cco rd in gly th e ra te a t
w hic h t a x i s t r e ate d a s c h arg ed o n t h e s u pply s h all b e n il.
( 2 ) A s u pply o r im porta tio n o f g o ods is z ero -ra te d b y v ir tu e o f th is
s e ctio n if th e g o ods a re o f th e d esc rip tio n fo r th e tim e b ein g s p ecif ie d in th e
F if th S ch ed ule o r P art A a n d P art B o f th e E ig h th S ch ed ule o r th e s u pply is o f
a d esc rip tio n s o s p ecif ie d .
( 3 ) A su pply o r im porta tio n o f g o ods o r se rv ic es is z ero -ra te d b y
v ir tu e o f th is s e ctio n if th e g o ods o r s e rv ic es a re o f th e d esc rip tio n f o r th e tim e
b ein g s p ecif ie d in P art A o f th e F if th S ch ed ule o r im porte d o r p urc h ase d b y
p ers o ns s p ecif ie d i n P art C o f t h e E ig h th S ch ed ule .
PA RT I V – T A XABLE V ALU E

Valu e o f su p ply a n d
o f i m porte d g o ods.
1 0 o f 1 99 0,s . 1 9 .
8 o f 1 991 ,s . 3 8.
9 o f 1 992 ,s . 2 0.
4 o f 1 993 ,s . 2 2.
8 o f 1 996 ,s . 1 2.
8 o f 1 997 ,s . 1 8.
9 o f 2 000 ,s . 2 5.
6 o f 2 001 ,s . 2 8.
7 o f 2 002 ,s .2 4
1 5 o f 2 00 3 S . 2 0
C ap . 4 72.

9 . ( 1 ) F or th e p urp ose o f th is A ct, th e ta x ab le v alu e o f a n y s u pply o f
g o ods o r s e rv ic es s h all b e –
(a ) in t h e c ase o f a s u pply p ro vid ed b y t h e r e g is te re d
p ers o n to a n in d ep en den t p ers o n d ealin g a t a rm ’s le n gth , th e p ric e fo r
w hic h t h e s u pply i s p ro vid ed ;
(b ) o th erw is e t h an a s p ro vid ed u nder p ara g ra p h ( a ), t h e
p ric e a t w hic h t h e s u pply w ould h av e b een p ro vid ed i n
t h e o rd in ary c o urs e o f b u sin ess b y a r e g is te re d p ers o n t o a n i n dep en den t
p ers o n d ealin g a t a rm ’s le n gth a n d, in c ase s w here n o s u ch p ric e c an b e
d ete rm in ed , t h e p ric e s h all, s u bje ct t o t h e r e g u la ti o ns, b e d ecid ed b y t h e
C om mis sio ner;
(c ) in th e c ase o f ta x ab le g oods im porte d in to K en ya, th e s u m o f th e
f o llo w in g a m ounts –

( i) th e valu e of su ch ta x ab le go ods asc e rta in ed fo r th e
p urp ose o f c u sto m s d uty , in a cco rd an ce w ith th e C usto m s a n d
E xcis e A ct, w heth er o r n ot an y d uty o f cu sto m s is p ay ab le o n
t h ose g o ods; a n d
(ii) th e a m ount o f th e d u ty o f c u sto m s, if a n y, p ay ab le o n th ose
g o ods w heth er o r n ot a r e m is sio n m ay h av e b een i s s u ed .
(d ) in t h e c ase o f a t a x ab le s e rv ic e i m porte d i n to K en ya t h e
p ric e a t w hic h t h e s u pply i s p ro vid ed .
( 2 ) In calc u la tin g th e pric e of an y go ods fo r th e purp ose of
s u bse ctio n (1 ) th ere sh all be in clu ded an y am ount ch arg ed in
r e sp ect o f –
(a ) an y w ra p p er, p ack ag e, b ox , b ottl e o r o th er c o nta in er i n
w hic h t h e g o ods c o ncern ed a re c o nta in ed ; a n d
(b ) an y o th er g o ods c o nta in ed i n o r a tta ch ed t o s u ch w ra p per,
p ack ag e, b ox , b ottle o r o th er c o nta in er; a n d
( c ) a n y l ia b ilit y th at t h e p urc h ase r h as t o p ay t o t h e v en do r b y r e aso n o f
o r in re sp ect o f th e sa le in ad ditio n to th e am ount ch arg ed as p ric e
( w heth er p ay ab le a t th e s a m e tim e o r s o m e o th er tim e) in clu din g a n y
a m ount c h arg ed fo r, o r to m ak e p ro vis io n fo r, a d vertis in g, fin an cin g,
s e rv ic in g, w arra n ty , c o m mis sio n, tr a n sp orta tio n, e re ctio n o r a n y o th er
m atte r: P ro vid ed th at th e re g u la tio ns m ay m ak e pro vis io ns fo r th e
d ed uctio n fro m th e pric e of th e w hole o r an y portio n of an y su ch
a m ount ch arg ed in re sp ect of tr a n sp orta tio n, ere ctio n or re tu rn ab le
c o nta in ers .
( 3 ) In calc u la tin g th e valu e of an y se rv ic es fo r th e purp ose s of
s u bse ctio n ( 1 ), th ere s h all b e in clu ded a n y in cid en ta l c o sts in cu rre d b y
t h e s u pplie r o f th e s e rv ic es in th e c o urs e o f m ak in g h is s u pply to h is
c lie n t p ro vid ed th at, if th e C om mis sio ner is sa tis fie d th at th e su pplie r h as
m ere ly m ad e a d is b urs e m en t t o a t h ir d p arty a s a n a g en t o f h is c lie n t, t h en s u ch
d is b urs e m en t s h all b e e x clu ded f ro m t h e t a x ab le v alu e.
( 4 ) In calc u la tin g th e pric e of ac co m modatio n an d re sta u ra n t
s e rv ic es:-

Cap .4 94
C ap 4 72
C ap .1 31
C ap .5 07
C ap .4 94
I n te rp re ta tio n o f P art
1 0 o f 1 99 0,s . 2 0 .

(a ) an y ch arg e m ad e in re sp ect of th e C ate rin g T ra in in g an d
T ouris m D ev elo pm en t L ev y; a n d
( b ) an y s e rv ic e c h arg e m ad e i n l ie u o f t ip s o r g ra tu it ie s;
s h all b e e x clu ded :
P ro vid ed th at th e p ro ce ed s o f th e se rv ic e ch arg e re fe rre d to in
p ara g ra p h (b ) s h all b e d is tr ib ute d d ir e ctl y to th e e m plo yees o f th e
h ote l or re sta u ra n t, in ac co rd an ce w ith a w ritt e n ag re em en t
b etw een th e e m plo yer a n d e m plo yees, a n d th e s e rv ic e c h arg e s h all
n ot e x ceed te n p erc en t o f th e p ric e o f th e s e rv ic e e x clu din g, s u ch
s e rv ic e c h arg e.
( 5 ) D ele te d b y F in an ce A ct 2 001.

( 6 ) I n c alc u la tin g t h e v alu e o f b ettin g a n d g am in g s e rv ic es –
( a ) t h e a m ount s ta k ed b y a p ers o n s h all b e d eem ed t o b e
t h e c o nsid era tio n f o r t h e s u pply o f a s e rv ic e; a n d
( b ) t h e t a x ab le v alu e o f a s u pply u nder p ara g ra p h ( a ) f o r
a n y t a x p erio d s h all b e t h e t o ta l a m ount s ta k ed l e ss t h e
a m ount o f w in nin gs ( if a n y) d urin g t h at t a x p erio d a n d
t h e t a x ab le v alu e s h all b e d eem ed t o b e i n clu siv e o f t a x .
( 6 A )
The ta x ab le valu e of mobile cellu la r phone se rv ic es
s h all b e th e v alu e o f su ch se rv ic es as d ete rm in ed fo r th e d uty u nder th e
C usto m s a n d E xcis e A ct.
( 7 ) I n s u bse ctio n ( 6 ), t h e “ am ount s ta k ed ” m ean s a n y p ay m en t
m ad e in c ash o r in k in d a s c o nsid era tio n f o r p artic ip atin g in a g am e o f
c h an ce a n d i n clu des a n y p ay m en t f o r t h e p urc h ase o r u se o f i n str u m en ts
o f g am in g w ith in t h e m ean in g o f t h e B ettin g, L otte rie s a n d G am in g A ct.
( 8 )
N otw ith sta n din g th e pro vis io ns of su bse ctio n (2 )(c ),
f in an cia l c h arg es in cu rre d b y a p ers o n w ho p urc h ase s ta x ab le g o ods o n h ir e
p urc h ase te rm s fro m a ta x ab le p ers o n e n gag ed in h ir e p u rc h ase b usin ess in
a cco rd an ce w ith th e H ir e -P urc h ase A ct sh all b e ex clu ded fro m th e ta x ab le
v alu e.

( 9 ) N otw ith sta n din g t h e p ro vis io ns o f s u bse ctio ns ( 2 )(c ) a n d
( 3 ), in te re st in cu rre d f o r la te p ay m en t o f th e p ric e o f a ta x ab le s u pply o f g oods
o r s e rv ic es s h all b e e x clu ded f ro m t a x ab le v alu e.
( 1 0)
In su bse ctio n (4 ), “C ate rin g Tra in in g an d Tou ris m
D ev elo pm en t L ev y” m ean s th e L ev y” b y th at n am e im pose d u nder
s e ctio n 1 6 o f t h e H ote ls a n d R esta u ra n ts A ct.
P A RT V – D ED UCTIO N O F I N PU T T A X
1 0. F or t h e p urp o se s o f t h is p art –
“ in put t a x ” m ean s –

(a ) ta x p aid o n th e s u pply to a r e g is te re d p ers o n o f a n y g oods o r
s e rv ic es to b e u se d b y h im fo r th e p urp ose o f h is b usin ess;
a n d

Cre d it fo r in p ut ta x
a g ain st o utp ut t a x .
1 0 o f 1 99 0, s . 2 1 .
8 o f 1 991 , s . 3 9.
9 o f 1 992 , s .2 1.
4 o f 1 993 , s .2 3.
8 o f 1 996 , s .1 3.
4 o f 1 999 , s . 2 0.
9 o f 2 000 , s . 2 6.
6 o f 2 001 , s . 2 9.
7 o f 2 002 ,s .2 5
1 5 o f 2 00 3 S .2 1
C ap 4 72 (
b ) ta x p aid b y a r e g is te re d p ers o n o n th e im porta tio n o f g o ods
o r se rv ic es to be use d by him fo r th e purp o se s of his
b usin ess.

“ o utp ut t a x ” m ean s t a x w hic h i s d ue o n t a x ab le s u pplie s.
1 1. ( 1 ) S ubje ct to th e r e g u la tio ns a n d to th e o th er p ro vis io ns o f th is
s e ctio n, i n put t a x m ay , a t t h e e n d o f e ith er t h e t a x
p erio d i n w hic h t h e s u pp ly o r i m porta tio n o ccu rr e d o r t h e n ex t
f o llo w in g t a x p erio d, b e d ed ucte d b y t h e r e g is te re d p ers o n, s o f a r a s
n ot p re v io usly d ed u cte d a n d t o t h e e x te n t a n d s u bje ct t o t h e
e x cep tio ns p ro vid ed u nder t h is s e ctio n, f ro m t h e t a x p ay ab le b y h im
o n s u pplie s b y h im ( re fe rre d t o a s ‘ o utp ut t a x ’) i n t h at t a x p erio d:
P ro vid ed t h at n o i n put t a x m ay b e d ed ucte d –
(a ) m ore t h an t w elv e m onth s a fte r t h at i n put t a x
b eco m es d ue a n d p ay ab le p urs u an t t o s e ctio n 1 3; o r
(b ) i n t h e c ase o f a m oto r v eh ic le o r o th er a sse t
p urc h ase d u nd er a h ir e p urc h ase o r a l e ase f in an cin g
a g re em en t, m ore t h an t w elv e m onth s a fte r t h e i s su an ce o f a l e tte r
o f u nderta k in g o r a cle ara n ce ce rtif ic ate fo r p urp ose s o f th e
p ro vis o t o s u bse ctio n ( 1 A );
( 1 A ). N o in put ta x s h all b e d ed ucte d u nder s u bse ctio n (1 ) u nle ss a
r e g is te re d p ers o n i s i n p osse ssio n o f –
(a ) a t a x i n voic e i s su ed u nder p ara g ra p h ( 1 ) o f t h e S ev en th
S ch ed ule ; o r
(b ) a c u sto m s e n tr y d uly c e rtif ie d b y t h e p ro per o ffic er a n d a
r e ceip t f o r t h e p ay m en t o f t a x ; o r
(c ) a c u sto m s r e c eip t a n d a c ertif ic ate s ig n ed b y t h e
C om mis sio ner o f C usto m s a n d E xcis e s ta tin g t h e a m ount o f t a x p aid , i n
t h e c ase o f g o ods p urc h ase d f ro m a c u sto m s a u ctio n; o r
(d ) a n i m port d ecla ra tio n f o rm d uly c e rtif ie d b y a n a u th oris e d
o ffic er a n d p ro o f o f p ay m en t m ad e fo r th e ta x , in th e c ase o f im porte d
t a x ab le s e rv ic es.

P ro vid ed t h at w here a r e g is te re d p ers o n p urc h ase s a m oto r
v eh ic le or an y oth er asse t th ro ugh a hir e pu rc h ase or a le ase fin an cin g
a g re em en t, s u ch p ers o n s h all, in a d ditio n to th e d ocu m en ts re q uir e d u nder
p ara g ra p hs ( a ), ( b ) o r ( c ), r e q uir e a le tte r o f u n derta k in g f ro m th e in stitu tio n
t h at fin an ced th e m oto r v eh ic le o r o th er a sse t, u nderta k in g th at ta x w ill b e
p aid o n r e sa le o f th e a sse t in c ase it is r e p osse ss e d a n d r e so ld , o r a c le ara n ce
c ertif ic ate c e rtif y in g th at a ll p ay m en ts s e cu re d u nd er th e h ir e p urc h ase o r le ase
f in an cin g a g re em en t h av e b een m ad e i n f u ll.
( 1 B ) W here , u nder s u bse ctio n ( 1 ) –
(a ) a r e g is te re d p ers o n d ed ucts i n put t a x i n r e sp ect o f b usin ess
p re m is e s i n w hic h t a x ab le s u pplie s a re m ad e; a n d
(b ) su bse q uen t u pon s u ch d ed uctio n, t h e w hole o r a n y p ortio n
o f s u ch p re m is e s i s –

(i) s o ld o r d is p ose d o f; o r
( ii) c o nverte d f o r u se i n m ak in g e x em pt s u pplie s b efo re
t h e ex pir y o f fiv e years fro m th e d ate th e co nstr u ctio n o f su ch
p re m is e s w as c o m ple te d .

S uch ta x , o r th e p ortio n th ere o f re la tin g to th e C on str u ctio n o f th e
s o ld , dis p ose d of or co nverte d pre m is e s, sh all be re fu nd ed to th e
C om mis sio ner w ith in t h ir ty d ay s o f s u ch s a le , d is p osa l o r c o nvers io n:-
P ro vid ed t h at w here t h e p re m is e s a re s o ld o r d is p ose d
o f, t h e i n put t a x r e fu ndab le b y t h e r e g is te re d p ers o n s h all b e
o utp ut t a x f o r t h e p urp ose s o f t h e A ct.
( I C )
W here th e re fu nd is not mad e by a re g is te re d pers o n
w ith in t h ir ty d ay s, a n a d d itio nal t a x e q ual t o t w o p erc en t o f t h e t a x d ue s h all b e
p ay ab le fo r each m onth or part th ere o f durin g w hic h th e ta x re m ain s
u nre fu nded .

( I D ) T he C om mis sio ner m ay g ra n t re m is sio n o f a d ditio nal ta x u nder
s u bse ctio n ( IC ) i n i n div id ual c ase s w here h e i s s a tis fie d t h at s u ch r e m is sio n
i s ju stif ie d , an d sh all m ak e q uarte rly re p o rts to th e M in is te r o f all
r e m is sio ns s o g ra n te d :

P ro vid ed t h at w here t h e a m ount o f a d ditio nal t a x e x ce ed s
f iv e h undre d t h ousa n d s h illin gs, r e m is sio n s h all b e s u bje ct t o
t h e p rio r w ritte n a p pro val o f t h e M in is te r.
( 2 ) W here t h e a m ount o f i n put t a x t h at m ay b e s o d ed ucte d
u nder s u bse ctio n ( 1 ) e x ceed s t h e a m ount o f o utp ut t a x d ue,
t h e a m ount o f t h e e x ce ss s h all b e c arrie d f o rw ard t o t h e n ex t
t a x p erio d:
P ro vid ed th at a n y s u ch e x cess s h all b e p aid to th e r e g is te re d p ers o n
b y th e C om mis sio ner w here th e C om mis sio ner is s a tis fie d th at s u ch e x cess
a ris e s f ro m :-
( a ) m ak in g z ero -ra te d s u pplie s; o r
( b ) p h ysic al c ap ita l i n vestm en ts w here i n p ut t a x d ed ucte d
e x ceed s o n e m illio n s h illi n gs:
P ro vid ed t h at t h e i n vestm en ts a re u se d i n m ak in g t a x ab le s u pplie s.
( 2 A ). W here ex cess in put ta x is pay ab le under su bse ctio n (2 ), a
r e g is te re d p ers o n s h all l o dge a c la im f o r t h e a m ou nt p ay ab le w ith in t w elv e
m onth s fro m th e date th e ta x becam e pay ab le , or su ch lo nger perio d, not
e x ceed in g t w en ty -fo ur m onth s, a s t h e C om mis sio ner m ay a ll o w .
( 3 ) S ubje ct to s u b se ctio n ( 4 ), th e in put ta x w hic h m ay b e d ed ucte d b y a
r e g is te re d p ers o n s h all b e-
(a ) th e w hole o f t h at t a x , w here a ll o f h is s u pplie s a re
t a x ab le ; o r
( b ) s u ch p art o f t h at t a x a s m ay b e s h ow n b y t h e r e g is te re d
p ers o n to th e sa tis fa ctio n o f th e C om mis sio ner to b e attr ib ute d to
t a x ab le s u pplie s w here o nly a p ro po rtio n o f h is s u ppli e s a re ta x ab le ;
p ro vid ed th at th e C om mis sio ner m ay d ete rm in e th at a ll s u pplie s s h all
b e d ed uctib le w here th e ta x a ttr ib uta b le to e x em pt s u pplie s w ould b e
l e ss th an su ch p art o f th e w hole ta x as m ay b e sp ecif ie d b y th e
C om mis sio ner.
( 3 A ) ( R ep eale d b y F in an ce A ct 1 999).
( 4 ) T he re g is te re d p ers o n s h all s e cu re a fa ir a n d re aso nab le a ttr ib utio n o f
i n put ta x to ta x ab le su pplie s an d an y d ete rm in atio n o f in put ta x in
a cco rd an ce w ith th e re q uir e m en ts o f su b para g ra p h (3 ) (b ) sh all b e
n otif ie d in w riti n g b y th e r e g is te re d p ers o n to th e C om mis sio ner a t
t h e tim e th e d ete rm in atio n is m ad e an d sh all b e su bje ct to re v is io n an d
a m en dm en t b y t h e C om mis sio ner i n c ase s w here h e d eem s i t f it t o d o
( 5 ) A ny p ers o n w ho, b ein g a p ers o n re q uir e d to m ak e a n
a ttr ib utio n u nder s u bse cti o n ( 3 ) a n d ( 4 ) –
( a ) f a ils t o d o s o ; o r

Ded uctio n of
i n put ta x on
l o call y re fin ed
p etr o le u m
p ro ducts .
8 o f 1 991, s . 4 0

T ax p aid o n
s to ck , a sse ts ,
b uild in g, e tc .
o n r e g is tr a tio n.
9 o f 1 992, s .2 2
6 o f 1 994,s . 2 0.
4 o f 1 999,s . 2 1.
W hen ta x is due
a n d p ay ab le .
1 0 o f 1 99 0, s . 2 2 .
9 o f 1 992 , s . 2 3.
4 o f 1 993 , s . 2 4.
( b ) h av in g d one s o , f a ils t o n otif y t h e
C om mis sio ner,

s h all b e g u ilt y o f a n o ff e n ce.
( 6 ) T he M in is te r m ay , b y o rd er p ublis h ed in th e G az ette ,
p ro vid e in r e la tio n to s u ch s u pply a n d im porta tio n a s th e o rd er m ay s p ecif y , th at
t a x c h arg ed o n th em is to b e e x clu ded fro m th e d ed uctio n o f in put ta x u nder
t h is s e ctio n; a n d-
(a ) a n y s u ch p ro vis io n m ay b e d ete rm in ed b y
r e fe re n ce t o t h e d esc rip tio n o f g o ods o r s e rv ic es
s u pplie d o r g o ods o r s e rv ic es i m porte d o r t o t h e
p ers o n o f w hom t h ey a re s u pplie d , t h e p urp ose s
f o r w hic h t h ey a re s u pplie d o r i m porte d , o r a n y
c ir c u m sta n ces w hats o ev er;
(b ) s u ch a n o rd er m ay c o nta in p ro vis io n f o r
c o nse q uen tia l r e lie f f ro m o utp ut t a x .
1 1A . S ubje ct to s e ctio n 6 (5 ), in put ta x p aid o n in gre d ie n ts
a n d s e rv ic es u se d i n t h e p ro cessin g o f l o call y r e fin ed t a x ab le p etr o le u m p ro ducts
m ay b e d ed u cte d fro m th e ta x p ay ab le o n th ose p ro ducts in a c co rd an ce w ith
s e ctio n 1 1.
1 2. ( 1 ) W hen o n t h e d ate h e b eco m es r e g is te re d , a p ers o n –
( a ) h as i n s to ck g o ods o n w hic h t a x h as b een p aid
a n d w hic h a re i n te n d ed f o r u se i n m ak in g t a x ab le
s u pplie s; o r
(b ) h as c o nstr u cte d a b uil d in g o r c iv il w ork s o r
h as p urc h ase d a sse ts f o r u se i n m ak in g t a x ab le s u pplie s,
h e m ay , w ith in t h ir ty d ay s, c la im r e lie f f ro m a n y ta x s h ow n t o h av e
b een p aid o n g o ods i n s to ck o r o n t h e c o nstr u ctio n o f s u ch b u ild in gs
o r c iv il w ork s o r t h e p urc h ase o f s u ch a sse ts :

P ro vid ed th at su ch build in gs or civ il work s are
c o nstr u cte d , o r su ch g o ods o r a ss e ts a re p urc h ase d w ith in th e tw elv e m onth s
i m med ia te ly p re c ed in g r e g is tr a tio n, o r w ith in s u ch p erio d, n ot e x ce ed in g t w en ty –
f o ur m onth s, a s t h e C om mis sio ner m ay a llo w .

( 2 )
T he Com mis sio ner may , su bje ct to su ch
c o nditio ns as m ay b e p re sc rib ed , au th oriz e th e re g is te re d p ers o n to m ak e an
a p pro pria te d ed uctio n o f th e re lie f c la im ed u nder s u b-
s e ctio n (1 ) fro m th e ta x
p ay ab le o n h is n ex t re tu rn if th e C om mis sio ner is sa tis fie d th at th e c la im fo r
r e lie f i s j u stif ie d .
( 3 ) T he c la im f o r r e lie f f ro m t a x u nder s u bse ctio n ( 1 )
s h all b e m ad e i n t h e p re sc rib ed f o rm .
P A RT V I – C O LLEC TIO N A ND R EC O VER Y O F T A X

1 3. ( 1 ) S ubje c t to s u bse ctio n ( 2 ), ta x c h arg eab le u nder s u bse cti o n ( 1 )
o f s e ctio n 6 s h all b eco m e d ue a n d p ay ab le a t t h e t i m e w hen –
(a ) th e g o ods a re s u pplie d o r t h e s e rv ic es h av e b een s u pplie d t o

6 o f 1 994,s . 2 1.
8 o f 1 996,s . 1 4.
8 o f 1 997,s . 1 9.
5 o f 1 998,s . 1 8.
9 o f 2 000 ,s . 2 7.
6 o f 2 001 ,s . 3 0.
7 o f 2 002 ,s .2 6
t
h e p urc h ase r; o r
(b ) a c ertif ic ate i s i s su ed , b y a n a rc h ite ct, s u rv ey o r o r a n y
p ers o n a ctin g a s a c o nsu lta n t o r in a s u perv is o ry c ap acit y , in re sp ect o f th e
s e rv ic e; o r
( c ) a n i n voic e i s i s su ed i n r e sp ect o f t h e s u pply ; o r

( d ) p ay m en t i s r e ceiv ed f o r a ll o r p art o f t h e s u pply ;
w hic h ev er t im e s h all b e t h e e arlie st.
( 1 A ) T he ta x p ay ab le u nder s u bse ctio n (6 ) o f s e ctio n 6 s h all b e d ue
a n d p ay ab le a t t h e t im e w hen –
(a ) t h e t a x ab le s e rv ic e i s r e ceiv ed ; o r

( b ) a n i n voic e i s r e c eiv ed i n r e sp ect o f t h e s e rv ic e; o r

( c ) p ay m en t i s m ad e f o r a ll o r p art o f t h e s e rv ic e,

w hic h ev er t im e s h all b e t h e e arlie st.

( 2 ) W here s u pplie s a re m ad e o n a c o ntin uous b asis , o r b y m ete re d
s u pplie s, ta x sh all b eco m e ch arg eab le w ith eff e ct fro m th e d ate o f th e fir s t
d ete rm in atio n o f th e s u p ply o r th e f ir s t m ete r r e a d in g f o llo w in g th e in tr o d uctio n
o f t h e t a x a n d s u bse q u en tl y t a x s h all b eco m e d ue a n d p ay ab le a t t h e t im e o f e a ch
d ete rm in atio n o r m ete r r e ad in g.
( 3 ) N otw ith sta n din g th e p ro vis io ns o f su bse ctio ns (1 ) a n d (2 ), a
r e g is te re d p ers o n m ay d efe r p ay m en t o f ta x d ue to a d ate n ot la te r th an th e
t w en tie th d ay o f t h e m on th s u cceed in g t h at i n w hic h t h e t a x b ecam e d ue:
P ro vid ed th at w here th e tw en tie th d ay o f th e m onth fa lls o n a p ublic
h olid ay , a S atu rd ay o r a S unday , th e r e tu rn to geth er w ith th e p ay m en t o f th e ta x
d ue, s h all b e s u bm itte d o n th e la st w ork in g d ay p rio r to th at p ublic h olid ay , th e
S atu rd ay o r t h e S unday .
( 4 ) Notw ith sta n din g th e pro vis io ns of su bse ctio n (3 ), th e
C om mis sio ner m ay re q u ir e th at a re g is te re d p ers o n sh all p ay ta x at th e tim e
w hen h e c o lle cts th at ta x fro m h is c u sto m er a s p art o f th e p ric e o f a ta x ab le
s u pply .
( 5 ) A ny ta x c h arg eab le u nder s u bse ctio n ( 5 ) o f s e ctio n 6 s h all b e
d ue a n d p ay ab le –
(a ) in t h e c ase o f t a x ab le g o o ds c le are d f o r h om e u se d ir e ctl y
a t th e p ort o f im porta tio n, o r ta x ab le g o ods e n te re d f o r r e m oval to a n in la n d
s ta tio n a n d t h ere c le are d f o r h om e u se , a t t h e t im e o f c u sto m s c le ara n ce;
(b ) in t h e c ase o f t a x ab le g o o ds r e m oved t o a l ic en se d
w are h ouse s u bse q u en t to im porta tio n, a t th e tim e o f f in al c le ara n ce f ro m th e
w are h ouse f o r h om e u se .
(c ) in t h e c ase o f t a x ab le g o o ds r e m oved f ro m a n e x port
p ro cessin g z o ne a t t h e t im e o f r e m oval f o r h om e u se ;
( 6 ) A ll ta x sh all b e p ay ab le at th e ra te in fo rc e a t th e d ate u pon

Relie f becau se of
d oub t o r d if fic u lt y
i n r e co very o f t a x .

A m nesty f o r
a d ditio nal t a x ,
p en altie s, e tc .
A dditio nal ta x fo r
l a te p ay m en t
8 o f 1 997 ,s . 2 0.
9 o f 2 000 ,s . 2 8.
6 o f 2 001 ,s . 3 1.
w
hic h t h e t a x b eco m es d ue.
( 7 ) W here a n y r e g is te re d p ers o n w ho c e ase s t o c a rr y o n b usin ess h as
a n y t a x ab le g o ods u pon w hic h t a x h as n ot b een p aid , h e s h all, i n a cco rd an ce w ith
t h e r e g u la tio ns, f o rth w ith p ay t h e p ro per a m ount o f t a x d ue o n t h ose g o ods.
1 4. (1 ) N otw ith sta n din g th e p ro vis io ns o f th is A ct, th e C om mis sio ner
m ay , w ith th e p rio r a p p ro val o f th e M in is te r, in a n y c ase w here h e is o f th e
o pin io n t h at t h ere i s –
( a ) u ncerta in ty a s t o a n y q uestio n o f l a w o r f a c t; o r

( b ) i m possib ilit y , o r u nd ue d if fic u lt y o r e x pen se , o f r e co v ery o f
t a x ,
( c ) h ard sh ip o r e q uit y
r e fr a in f ro m a ss e ssin g o r r e co verin g t h e t a x i n q uestio n a n d t h ere u pon l ia b il it y t o
t h e ta x sh all b e d eem ed to b e e x tin gu is h ed o r th e ta x sh all b e d eem ed to b e
a b an doned o r r e m itte d , a s t h e c ase m ay b e.

( 2 ) In an y case w hic h h as b een re fe rre d to h im an d w here h e
c o nsid ers i t a p pro pria te , t h e M in is te r m ay , i n w ritin g d ir e ct t h e C om mis sio ner –
( a ) t o t a k e s u ch a ctio n a s t h e M in is te r m ay d eem f it; o r
( b ) t o o bta in t h e d ir e ctio n o f t h e c o urt u pon t h e c a se .
1 4(A ) (1 ) Notw ith sta n din g an y oth er pro vis io n of th is Act, th e
C om mis sio ner sh all re fr a in fro m asse ssin g o r re co verin g an y ad ditio nal ta x ,
p en altie s o r fin es in re sp ect o f a n y ta x th at w as d ue b efo re th e 1 1t
h
J u ne,2 004
w here –
( a ) th e t a x i s p aid ; a n d
( b ) all re tu rn s, o r a m en ded re tu rn s, w hic h s h ould h av e b een s u bm itte d in
r e sp ect o f t h e t a x a re s u b m itte d , o n o r b efo re 3 1s
t
D ecem ber, 2 004.
P ro vid ed th at th is se ctio n sh all n ot ap ply in re sp ect o f an y ta x if th e
p ers o n w ho s h ould h av e p aid t h e t a x –
(i) h as b een a sse sse d in re sp ect o f th e ta x o r a n y m atte r r e la tin g to
t h e t a x ; o r
( ii) i s u nder a u dit o r i n vestig atio n i n r e sp ect o f t h e t a x
o r a n y m atte r r e la tin g t o t h e t a x .
1 5. ( 1 ) W here a n y a m ount o f t a x r e m ain s u npaid a fte r t h e d ate
o n w hic h i t b eco m es p ay ab le u nder s e ctio n 1 3, a n a d ditio nal t a x e q ual t o t w o p er
c en t p er m onth o r p art th ere o f o f s u ch u npaid a m ount s h all th ere u pon f o rth w ith
b e d ue a n d p ay ab le .
( 2 ) A ny a d ditio nal ta x c h arg ed u nd er su bse ctio n (1 ) sh all, fo r th e
p urp ose o f th is A ct r e la ti n g to th e c o lle ctio n a n d r e co very o f ta x , b e d eem ed
t o b e ta x ; a n d a n y a d diti o nal ta x w hic h re m ain s u npaid a fte r b eco m in g d ue
a n d p ay ab le u nder s u bse ctio n (1 ) s h all a ttr a ct fu rth er a d ditio nal ta x e q ual to
t w o p er c en t p er m onth o r p art t h ere o f.

Im porte d g o ods
s u b je ct to c u sto m s
c o ntr o l.
A ny p ers o n
l e av in g K en ya o r
b usin ess
l iq uid ate d .
C olle ctio n o f t a x
b y d is tr a in t.
8 o f 1 996 ,s . 1 5

( 3 ) T he C om mis sio ner m ay gra n t re m is sio n o f ad ditio nal ta x in
i n div id ual c ase s w here h e is sa tis fie d th at su ch re m is sio n is ju stif ie d , a n d
s h all m ak e q uarte rly r e p o rts o f a ll r e m is sio ns s o g ra n te d :
P ro vid ed th at w here th e a m ount o f a d ditio nal ta x e x ceed s fiv e h undre d
t h ousa n d sh illin gs, th e re m is sio n sh all be su b je ct to th e prio r w ritte n
a p pro val o f t h e M in is te r.
1 6. ( 1 ) I n t h e c ase o f i m porte d t a x ab le g o ods, n o p ers o n s h all b e e n titl e d t o
o bta in d eliv ery o f th ose g o ods fro m th e c o ntr o l o f th e c u sto m s u ntil th e c o rre ct
a m ount o f t a x h as b een a sse sse d a n d p aid i n f u ll.

( 2 ) N otw ith sta n din g th e pro vis io ns of an y oth er w ritte n la w , an y
t a x ab le g o ods w hic h a re im porte d b y l a n d s h all b e p ro duced b y t h e i m porte r t o a
p ro per o ffic e r o f c u sto m s a t th e c u sto m s sta tio n a t o r n eare st to th e p la ce o f
e n tr y , a n d a n y i m porte r w ho f a ils s o t o p ro duce a n y s u ch g o ods s h all b e g uilt y o f
a n o ffe n ce a n d t h e g o ods i n r e sp ect o f w hic h t h e o ffe n ce w as c o m m itte d s h all b e
l ia b le t o f o rfe itu re .
1 7. (1 ) N otw ith sta n din g an y oth er pro v is io n of th is A ct, w here th e
C om mis sio ner h as r e aso n t o b elie v e t h at a n y t a x p ay ab le b y a n y p ers o n i s a t r is k
o f n on-p ay m en t:-
(a ) due t o t h e i m min en t d ep artu re o f t h e p ers o n f ro m K en ya; o r
( b ) w here th e pers o n, bein g a co m pan y, is ab out to be liq uid ate d or
o th erw is e w ound u p o r c ease b usin ess; o r
(c ) fo r a n y o th er s u ffic ie n t c au se ,
t h e C om mis sio ner m ay , w heth er o r n ot th e d ue d ate f o r th e p ay m en t o f th at ta x
h as a rriv ed , b y n otic e in w ritin g s e rv ed o n th at p ers o n r e q uir e th at p ers o n to p ay
t h e t a x w ith in t h e t im e s p ecif ie d i n t h e n otic e.
( 2 ) an y p ers o n w ho fa ils to p ay ta x w hen re q uir e d to d o so u nder
s u bse ctio n ( 1 ) s h all b e g u ilt y o f a n o ffe n ce.

1 8. ( 1 ) W here a n y s u m b y w ay o f ta x is d ue a n d p ay ab le b y a p ers o n, th e
C om mis sio ner m ay , in ste ad o f s u in g fo r th e ta x , re co v er it b y d is tr e ss, a n d fo r
t h at p urp ose m ay b y o rd er u nder h is h an d em pow er an au th oriz ed o ffic er to
e x erc is e d is tr e ss u pon th e g o ods a n d c h atte ls o f th e p ers o n f ro m w hom th e ta x i s
r e co vera b le a n d th e o ffic er m ay , a t th e c o st o f th at p ers o n, e m plo y s u ch s e rv an ts
o r a g en ts a s h e m ay t h in k n ecessa ry t o a ssis t h im i n t h e e x ecu tio n o f t h e d is tr e ss:

P ro vid ed t h at –
(i) W here t h e f u ll a m ount o f t h e t a x d ue a n d p ay ab le i s n ot
r e co vere d b y d is tr e ss t h e C om mis sio ner m ay r e co ver t h e
d efic ie n cy i n a n y o th er m an ner p ro vid ed b y t h is A ct;

( ii) W here t h e f u ll a m ount o f t a x d ue a n d p ay ab le h as b een
p aid a fte r t h e i s su e o f a n o rd er u nder t h is s e ctio n a n d b efo re
t h e e x ecu tio n o f d is tr e ss, a n y c o sts a n d e x pen se s i n cu rr e d b y
t h e C om mis sio ner b efo re p ay m en t o f t h e t a x s h all b e d eem ed
t o b e a d eb t d ue a n d p ay ab le t o t h e G ov ern m en t b y t h e p ers o n
i n r e sp ect o f w hom t h e o rd er w as i s su ed a n d m ay b e
r e co vere d b y t h e C om mis sio ner a s t a x u nder t h is A ct.

Pow er to co lle ct
t a x fr o m pers o n
o w in g money to
t h e t a x ab le p ers o n.

1 3 o f 1 99 5,s . 5 4 .

( 2 ) For th e purp ose of ex ecu tin g dis tr e ss under th is se ctio n th e
a u th oriz ed o ffic er m ay , in a d ditio n to e m plo yin g s u ch s e rv an ts o r a g en ts a s h e
m ay c o nsid er n ecessa ry , re q uir e a p olic e o ffic e r to b e p re se n t w hile d is tr e ss is
b ein g le v ie d , an d an y polic e offic er so re q uir e d sh all co m ply w ith th e
r e q uir e m en t.
( 3 ) A d is tr e ss le v ie d u nder th is s e ctio n s h all b e k ep t f o r te n d ay s, e ith er
a t th e pre m is e s at w hic h dis tr e ss w as le v ie d or at su ch oth er pla ce as th e
a u th oriz ed offic e r m ay co nsid er ap pro p ria te , at th e co st of th e pers o n fro m
w hom t h e t a x i s r e co vera b le .
( 4 ) If th e p ers o n f ro m w hom ta x is r e co vera b le b y d is tr e ss d oes n o t p ay
t h e ta x to geth er w ith th e co sts o f th e d is tr e ss w ith in th e p erio d o f te n d ay s
r e fe rre d to in s u bse ctio n ( 3 ), th e g o ods a n d c h atte ls d is tr a in ed u pon s h all b e s o ld
b y p ublic a u ctio n fo r p ay m en t o f th e ta x a n d c o sts a n d th e p ro cee d s o f th e s a le
s h all b e a p plie d fir s t to w ard s th e c o st o f ta k in g, k eep in g a n d s e llin g th e g o ods
a n d ch atte ls dis tr a in ed upon an d th en to w ard s th e ta x , an d an y re m ain in g
p ro ceed s s h all b e p aid t o t h e p ers o n f ro m w hom t h e g o ods w ere d is tr a in ed .

1 9. (1 ) W here a n y su m b y w ay o f ta x is d ue a n d p ay ab le b y a ta x ab le
p ers o n, t h e C om mis sio ner m ay , b y n otic e i n w ritin g,
r e q uir e –
(a ) an y p ers o n f ro m w hom a n y m oney i s d ue o r a c cru in g o r
m ay b eco m e d u e t o a t a x ab le p ers o n; o r

( b ) a n y p ers o n w ho h old s o r m ay s u bse q u en tl y h old m oney fo r o r o n
a cco unt o f t h e t a x ab le p ers o n; o r
( c )a n y p ers o n w ho h old s o r m ay s u bse q uen tl y h old m oney o n
a cco unt o f s o m e o th er p ers o n f o r p ay m en t t o t h e t a x ab le p ers o n;
o r

( d )a n y p ers o n h av in g a u th orit y f ro m s o m e o th er p ers o n t o p ay
m oney t o t h e t a x ab le p ers o n;

t o p ay t o t h e C om mis sio ner t h at m oney o r s o m uch t h ere o f a s i s s u ffic ie n t t o p ay
t h e t a x s o d ue a n d p ay ab le .
( 2 ) W here a p ers o n r e q uir e d u nder s u bse ctio n ( 1 ) to p ay m oney to th e
C om mis sio ner c la im s to b e o r to h av e b eco m e u n ab le to d o s o b y r e aso n o f
l a ck o f m oney s h eld b y, o r d ue fro m h im , h e sh all as so on as m ay b e
p ra ctic ab le notif y th e C om mis sio ner acco rd in gly in w ritin g sta tin g th e
r e aso ns f o r h is i n ab ilit y t o d o s o .
(3 ) U nle ss t h e C om mis sio ner i s s a tis fie d w ith t h e r e aso ns
g iv en b y s u ch p ers o n u nd er s u bse ctio n ( 2 ) –
su ffic ie n t m oney s f o r t h e p ay m en t o f t h e t a x s p ecif ie d i n
t h e n otic e s h all b e p re su m ed t o b e h eld b y s u ch p ers o n f o r, o r
d ue f ro m h im t o , t h e t a x ab le p ers o n i n r e sp ect o f w hom t h e
n otic e i s g iv en u nd er s u bse ctio n ( 1 ); a n d
( b ) i n a n y p ro ceed in gs f o r t h e c o lle ctio n o r r e co very o f t h at
t a x s u ch p ers o n s h all b e s to pped f ro m a ss e rtin g t h e l a ck o f
t h ose m oney s.

Appoin tm en t o f
t a x w it h ho ld in g
a g en ts .
S ecu rit y o n
p ro perty f o r
u np aid t a x .

( 4 ) T he C om mis sio ner m ay , b y n otic e i n w ritin g, a t a n y t im e
r e q uir e a n y p ers o n to fu rn is h h im w it h in a re aso nab le tim e, n ot b ein g le ss th an
t h ir ty d ay s fro m th e d ate o f se rv ic e o f th e n otic e, w ith a re tu rn sh ow in g a n y
m oney s w hic h m ay b e h eld b y th at p ers o n fo r, o r d ue b y h im to , th e ta x ab le
p ers o n f ro m w hom t a x i s d ue.
( 5 ) A ll p ay m en ts m ad e i n a cco rd an ce w it h a n otic e u nder t h is
s e ctio n s h all b e d eem ed to b e m ad e o n b eh alf o f th e ta x ab le p ers o n a n d o f a ll
o th er p ers o ns c o ncern ed , a n d s h all c o nstitu te a g o od a n d s u ffic ie n t d is c h arg e o f
t h e l ia b ilit y o f s u ch p ers o n t o t h e t a x ab le p ers o n, o r a n y o th er p ers o n.

( 6 ) A ny p ers o n w ho, w ith out l a w fu l a u th orit y o r e x cu se –
( a ) f a ils t o c o m ply w ith t h e r e q uir e m en t o f a n y n otic e g iv en t o
h im u nder s u bse ctio n ( 1 ) o r ( 4 ); o r

( b ) d is c h arg es a n y l ia b il it y t o a t a x ab le p ers o n i n d is re g ard o f
s u ch n otic e;

s h all b e g u ilt y o f a n o ffe n ce a n d lia b le to a fin e n ot e x ceed in g fif te en th ousa n d
s h illin gs o r to im pris o nm en t f o r a te rm n ot e x ceed in g s ix m onth s o r to b oth , a n d
s h all a ls o b e p ers o n all y lia b le to p ay to th e C om mis sio ner th e a m ount o f a n y
l ia b ilit y s o d is c h arg ed .
1 9A . (1 ) T he C om mis sio ner m ay , in acc o rd an ce w ith th e re g u la tio ns,
a p poin t a p ers o n, b ein g a p u rc h ase r o f ta x ab le g o ods o r se rv ic e s, to b e a ta x
w ith hold in g a g en t f o r t h e p urp ose s o f t h is s e ctio n.
( 2 ) A p ers o n a p poin te d u nder su bse ctio n (1 ) sh all, o n p urc h asin g
t a x ab le g o ods o r s e rv ic e s, w ith hold th e ta x p ay ab le th ere o n a n d re m it th e s a m e
d ir e ctl y t o t h e C om mis sio ner a t s u ch t im es a s t h e C om mis sio ner m ay d ir e c t.
2 0. (1 ) W here a p ers o n b ein g th e o w ner o f la n d o r b uil d in gs o n la n d
s itu ate d in K en ya fa ils to pay a ta x due an d pay ab le under th is A ct, th e
C om mis sio ner m ay b y n otic e in w ritin g in fo rm th at p ers o n o f h is in te n tio n to
a p ply to th e R eg is tr a r o f L an ds fo r th e la n d o r b uild in gs to b e th e su bje ct o f
s e cu rit y f o r t a x o f a n a m ount s p ecif ie d i n t h e n otic e.
( 2 ) If a p ers o n o n w hom a n otic e h as b een s e rv ed u nder th is s e ctio n
f a ils to p ay th e w hole o f th e a m ount s p ecif ie d in th e n otic e w ith in th ir ty d ay s o f
t h e d ate o f se rv ic e o f th e n otic e, th e C om mis sio ner m ay b y n otic e in w ritin g
d ir e ct th e R eg is tr a r o f L an ds th at th e la n d a n d b uild in gs, to th e e x te n t o f th e
i n te re st th ere in , b e th e s u bje ct o f s e cu rit y fo r th e ta x o f a s p ecif ie d a m ou nt a n d
t h e R eg is tr a r s h all, w ith out f e e, r e g is te r th e d ir e ctio n a s if it w ere a n in str u m en t
o f m ortg ag e o ver, o r c h arg e o n, a s th e c ase m ay b e, th e la n d a n d b uild in gs a n d
t h ere u pon t h at r e g is tr a tio n s h all, s u bje ct t o a n y p rio r m ortg ag e o r c h arg e, o pera te
w hile it s u bsis ts in a ll r e sp ects a s a le g al m ortg ag e o ver o r c h arg e o n th e la n d o r
b uild in gs t o s e cu re t h e a m ount o f t h e t a x .
( 3 ) T he C om mis sio ner sh all, u pon th e p ay m en t o f th e w hole o f th e
a m ount o f ta x s e cu re d u nder s u bse ctio n ( 2 ) b y n otic e in w ritin g to th e R eg is tr a r
o f L an ds, c an cel t h e d ir e ctio n m ad e u nder t h at s u bse ctio n a n d t h e R eg is tr a r s h all,
w ith out fe e, re co rd th e c an cella tio n th ere u pon a n d th e d ir e ctio n sh all c ease to
s u bsis t.
2 1. (1 ) Any ta x pay ab le under th is Act sh all be paid to th e

Tax p ay ab le t o
C om mis sio ner.
T ax to be
r e co vere d as

c iv il d eb t.
1 3 o f 1 99 5, s . 5 5 .
R em is sio n of
t a x .
8 o f 1 991,s . 4 2.
9 o f 1 992,s . 2 4.
4 o f 1 993,s . 2 5.
1 3of1 995,s . 5 6.
8 o f 1 996,s . 1 6.
5 o f 1 998,s . 1 9.
o f1 999,s . 2 2.
9 o f 2 000,s . 2 9.
6 o f 2 001,s . 3 2.
7 o f 2 002,s .2 7
1 5 0 f 2 003s.2 2
C
om mis sio ner.
( 2 ) A ny p ers o n w ho fa ils to p ay ta x d ue fro m h im o n o r b efo re th e
d ay u pon w hic h i t i s p ay ab le s h all b e g u ilt y o f a n o ffe n ce.
( 3 ) T he a m ount o f a n y t a x p ay ab le u nder t h is A ct s h all n ot b e a b ate d
b y r e aso n o nly o f th e c o nvic tio n o f th e p ers o n lia b le f o r th e p ay m en t th ere o f f o r
a n o ffe n ce u nd er s u bse ctio n ( 2 ).
2 2. W ith out p re ju dic e to a n y o th er re m ed y, a n y ta x d ue a n d p ay ab le
u nder th is A ct m ay b e r e co vere d b y th e C om mis sio ner a s a c iv il d eb t d ue to th e
G overn m en t, a n d, w here th e a m ount o f th e ta x d oes n ot e x ceed o ne h u ndre d
t h ousa n d s h illin gs, t h e d eb t s h all b e r e co v era b le s u m maril y .
2 2A . ( R ep eale d b y 6 o f 1 994, s . 2 2 )
P A RT V II – R EM IS SIO N, R EBA TE A ND R EFU ND

2 3. (1 ) S ubje ct to su bse ctio n (3 ), th e M in is te r m ay , b y o rd er in th e
G az ette , re m it w holl y o r p artl y ta x p ay ab le in re sp ect o f a n y ta x ab le g o o ds o r
t a x ab le s e rv ic es, i f h e i s s a tis fie d t h at i t i s i n t h e p ublic i n te re st t o d o s o .
( 2 ) W here a n y r e m is sio n is g ra n te d u nder th is s e ctio n o n a c o nditio n
t h at t a x s h all b e p ay ab le i n t h e e v en t o f t h e b re ach o f a n y t e rm o r c o nditio n o r o n
t h e o ccu rre n ce o f a n y e v en t, t h e t a x s h all, o n t h e b re ach o f t h at t e rm o r c o nditio n
o r o n th e o ccu rr e n ce o f th at e v en t fo rth w ith b ec o m e d ue a n d p ay ab le b y s u ch
p ers o ns a s m ay b e s p ecif ie d i n t h e o rd er c o ncern ed .
( 3 ) R em is sio n u nder s u b s e ctio n ( 1 ) s h all o nly a p ply i n r e sp ec t o f –
( a ) c ap ita l g o ods, e x clu din g m oto r v eh ic le s, o f a to ta l v alu e o f n ot le ss
t h an one m illio n sh illin gs per in vestm en t, im porte d or pu rc h ase d
l o call y f o r n ew i n v estm en ts o r t h e e x pan sio n o f i n vestm en ts ;
( b ) su ch oth er go od s, in clu din g m oto r veh ic le s an d co m pute rs ,
( e x clu din g p asse n ger m oto r v eh ic le s o f a se ati n g cap acit y o f le ss th an
t w en ty -s ix p ers o ns, b uild in g m ate ria ls , a u dio a n d a u dio -v is u al e le ctr o nic
e q uip m en t, s p are p arts , e d ib le v eg eta b le f a ts a n d o ils , o ffic e f u rn itu re a n d
o th er o ffic e eq uip m en t, sta tio nery , te x tile s, n ew an d u se d clo th in g an d
f o otw ear, m aiz e, w heat, su gar, m ilk an d ric e) im porte d or purc h ase d
l o call y fo r d onatio n b y a n y p ers o n to n on-p ro fit m ak in g o rg an iz atio ns o r
i n stitu tio ns a p pro ved b y th e G overn m en t, f o r th eir o ffic ia l u se o r f o r f re e
d is tr ib utio n to p oor a n d n eed y p ers o ns, o r fo r u se in m ed ic al tr e atm en t,
e d ucatio nal, r e lig io us o r r e h ab ilita tio n w ork :
P ro vid ed th at re m is sio n u nder th is p ara g ra p h m ay b e g ra n te d in
r e sp ect o f-
a ll g o ods (e x clu din g p asse n ger m oto r v eh ic le s o f a s e atin g c ap acit y
o f le ss th an fo urte en pers o ns, build in g m ate ria ls , au dio an d
a u dio -v is u al e le ctr o nic e q uip m en t, sp are p arts , o ffic e fu rn itu re
a n d o th er o ffic e e q uip m en t a n d s ta tio nery ) d on ate d o r p urc h ase d
f o r d onatio n b y an y p ers o n to re g is te re d h om es fo r p oor an d
n eed y p ers o ns, s u bje ct t o a p pro val b y t h e M in is te r; o r
( ii) m aiz e, w heat, s u gar, m ilk , e d ib le v eg eta b le fa ts a n d o ils , ric e,
t e x tile s, n ew a n d u se d c lo th in g a n d f o otw ear im porte d o r p u rc h ase d
l o call y d urin g p erio ds o f civ il str if e , n atio nal cala m it y o r d is a ste r
d ecla re d u nder a n y l a w f o r t h e t im e b ein g i n f o rc e, o r w here t h ey a re
i n te n ded f o r u se i n o ffic ia ll y r e co gn iz ed r e fu gee c am ps i n K en ya.

Cap . 3 08.
N o. 1 2 o f 1 982
.
C ap . 4 72
R efu nd o f t a x .
8 o f 1 997 ,s . 2 1.

( c ) g o ods, i n clu d in g m oto r v eh ic le s a n d a ir c ra ft,
i m porte d o r p urc h ase d b y a n y c o m pan y w hic h h as b een g ra n te d a n o il
e x plo ra tio n o r o il p ro sp ectin g lic en ce in a c co rd an ce w it h a p ro du ctio n
s h arin g c o ntr a ct w ith t h e G overn m en t o f K en ya a n d i n a c co rd an ce w ith
t h e p ro vis io ns o f t h e P etr o le u m ( E xplo ra tio n a n d P ro ductio n) A ct; a n d
( d ) c ap ita l e q uip m en t a n d m ach in ery i m porte d o r
p urc h ase d so le ly fo r u se in th e m an ufa ctu re o f g o ods in a lic en se d
c u sto m s b onded f a cto ry f o r e x port o nly ; a n d
( e ) o ffic ia l a id f u nded p ro je cts
( f ) t a x ab le s e rv ic es s u pplie d t o p ro je cts a p pro v ed b y t h e
G overn m en t an d fu nded th ro ugh don atio ns by an y pers o n fo r th e
b en efit o f p oor a n d d estitu te p ers o ns.

( g ) d ele te d b y F in an ce A ct 2 004

( h ) g o ods, i n clu din g m oto r v eh ic le s i m porte d o r p urc h ase d
b y an y co m pan y w hic h has been gra n te d a geo th erm al re so urc es
l ic en se in ac co rd an ce w ith a pro ductio n sh arin g co ntr a ct w ith th e
G overn m en t o f K en ya a n d in acco rd an ce w ith th e p ro vis io ns o f th e
G eo th erm al R eso urc es A ct,1 982.

( i) g o ods f o r o ffic ia l u se o f K en ya A rm ed F orc es, g o ods s u pplie d a s
s h ip sto re s to th e n atio nal c arrie r o f a n y a ir lin e d esig n ate d u nd er a n a ir
s e rv ic es a g re em en t b etw een t h e G overn m en t a n d a f o re ig n g o vern m en t,
s h ad e nettin g fo r ag ric u ltu ra l or hortic u ltu ra l use of re in fo rc ed
p oly v in yl c h lo rid e ( P V C) o r r e in fo rc ed p oly eth yle n e f o r a g ric u ltu ra l o r
h ortic u ltu ra l u se i n a c co rd an ce w ith C usto m s a n d E xcis e A ct.
( j) g o ods im porte d u nd er b ond fo r m an ufa ctu re o f e x ports , in dir e ct
e x ports , g o ods f re e o f im port d uty , g o ods f o r u se in o ffic ia l a id -fu nd ed
p ro je cts a n d g o ods fo r u se in m an ufa ctu re o f g o ods w hic h a re in tu rn
s u pplie d to a n oth er m an ufa ctu re r o f g o ods u nder th e E sse n tia l G oods
S upport P ro gra m me.
( 4 )
P en din g th e p ublic atio n o f a n o rd er u nder su bse ctio n (1 ), th e
M in is te r m ay d ir e ct th e C om mis sio ner to re m it ta x a s th ough th e o rd er h ad
a ctu all y b een p ublis h ed :
P ro vid ed th at th e o rd er s h all b e p ublis h ed w ith in n in ety d ay s f ro m th e d ate
t h e M in is te r i s su es t h e d ir e ctio n u nder t h is s u bse c tio n; a n d t h e f a ct t h at t h e o rd er
i s n ot p ublis h ed s h all n ot a ffe ct th e v alid it y o f a n yth in g d one p u rs u an t th ere to
d urin g t h e p erio d o f n in ety d ay s.
( 5 ) ( R ep ea le d b y F in ance A ct, 2 00 0)
2 4.W here –
( a ) ta x ab le g o ods h av e b een m an ufa ctu re d i n o r i m porte d i n to
K en ya a n d t a x h as b een p aid i n r e sp ect o f t h ose g oods a n d,
b efo re b ein g u se d , t h ose g o ods h av e b een s u bse q u en tl y
e x porte d u nder c u sto m s c o ntr o l; o r
( b ) a n y t a x h as b een p aid i n e rro r; o r

Rem is s io n
o r r e fu nd o f
t a x o n b ad d eb ts .
1 0 o f 1 99 0,s . 2 3
7 o f 2 002 ,s .2 8.
6 o f 1 994 s . 2 3
E rro neo us r e fu nd ,
r e m is sio n
o r r e b ate o f t a x .
8 o f 1 997 , s . 2 2 .
9 o f 2 000 ,s . 3 0.
6 o f 2 001 ,s . 3 3.
A rra n gem en ts f o r
b ila te ra l re lie f
f r o m t a x .
R eg is tr a tio n.
A dm in is tr a tio n,
c o lle ctio n, e tc .
( c )in t h e o pin io n o f t h e M in is te r, i t i s i n t h e p ublic i n te re st t o
d o s o ,

t h e C om mis sio ner s h all, e x cep t a s o th erw is e p ro v id ed b y th e r e g u la tio ns, r e fu nd
t a x w hic h h as b een p aid i n r e sp ect o f t h ose g o ods:
P ro vid ed t h at n o r e fu nd s h all b e m ad e u nder p ara g ra p h ( b ) o f
t h is s e ctio n u nle ss th e c la im in re sp ect th ere o f is lo dged w ith in tw elv e m onth s
f ro m t h e d ate t h e t a x b ecam e d ue a n d p ay ab le u nd er s e ctio n 1 3.
2 4A . W here a r e g is te re d p ers o n h as s u p plie d g o ods o r
s e rv ic es a n d h as a c co unte d f o r a n d p aid ta x o n th at s u pply b ut h as n ot r e c eiv ed
a n y p ay m en t f ro m t h e p ers o n l ia b le t o p ay t h e t a x , h e m ay , a fte r a p erio d o f t h re e
y ears fro m th e d ate o f th at su pply o r w here th at p ers o n h as b eco m e le g all y
i n so lv en t, ap ply to th e C om mis sio ner fo r a re fu nd or re m is sio n of th e ta x
i n volv ed a n d s u bje ct to th e re g u la tio ns th e C om mis sio ner m ay re fu nd o r re m it
t h e t a x .
Pro vid ed th at n o a p plic atio n fo r a re fu nd o r re m is sio n sh all b e m ad e
u nder th is se ctio n a fte r th e e x pir y o f fiv e y ears fro m th e d ate o f th e
s u pply .
2 5. ( 1 ) W here a n y t a x h as b een r e m itte d o r r e fu nded , o r a n y r e b ate o f
t a x h as b een a llo w ed i n e rro r, t h e p ers o n t o w hom t h e r e fu nd, r e m is sio n o r r e b ate
h as b een e rro neo usly m ad e o r a llo w ed , s h all, o n d em an d b y th e C om mis sio ner,
p ay t h e a m ount e rro neo u sly r e m itte d o r r e p ay t h e a m ount r e fu nded i n e rro r, o r i n
r e sp ect o f w hic h r e b ate h as b een a llo w ed i n e rro r, a s t h e c ase m ay b e.

( 2 ) W here a d em an d h as b een m ad e f o r a n y a m ount o f ta x u nder
s u bse ctio n ( 1 ), th at a m ount s h all b e d eem ed to b e d ue f ro m th e p ers o n lia b le to
p ay th e ta x o n th e d ate u pon w hic h th e d em an d is se rv ed u pon h im an d if
p ay m en t i s n ot m ad e w ith in t h ir ty d ay s o f t h e d ate o f s e rv ic e a n a d ditio nal t a x o f
t w o p erc en t p er m onth o r p art th ere o f o f su ch u npaid a m ount sh all th ere u pon
f o rth w ith b e d ue a n d p ay ab le .

( 3 ) T he C om mis sio ner m ay g ra n t r e m is sio n o f a d ditio nal
t a x in in div id ual c ase s w here h e is s a tis fie d th at s u ch r e m is sio n is ju stif ie d , a n d
s h all m ak e q uarte rly r e p o rts t o t h e M in is te r o f a ll r e m is sio ns s o g ra n te d .
P ro vid ed t h at w here t h e a m ount o f a d ditio nal t a x e x ceed s f iv e
h undre d th ousa n d sh il lin gs, re m is sio n sh all b e su bje ct to th e p rio r w ritte n
a p pro val o f t h e M in is te r.

2 6. T he M in is te r m ay , f ro m t im e t o t im e b y n otic e i n t h e
G az ette , d ecla re th at a rr a n gem en ts s p ecif ie d in th at n otic e, b ein g a rra n gem en ts
t h at hav e been m ad e betw een th e G ov ern m en t of K en ya an d an y oth er
G overn m en t w ith a vie w to th e m utu al re lie f of ta x , sh all, notw ith sta n din g
s e ctio n 6 , h av e e ffe ct in re la tio n to ta x p ay ab le u nder th is A ct a n d e v ery s u ch
n otic e, s h all, s u bje ct t o t h is s e ctio n h av e e ffe ct a cc o rd in g t o i ts t e n or.

P A RT V III – R EG IS T R ATIO N A ND C O LLEC TIO N

2 7. T he S ix th S ch ed ule s h all h av e e ffe ct w ith r e g ard t o t h e r e g is tr a tio n
o f t a x ab le p ers o ns a n d d e-re g is tr a tio n o f r e g is te re d p ers o ns.
2 8. The Sev en th Sch ed ule sh all hav e effe ct w ith re g ard to th e
a d m in is tr a tio n, c o lle ctio n a n d e n fo rc em en t o f t h e t a x .

Com mis sio ner
m ay re q uir e
s e cu rit y .
P ro d uctio n of
b ooks,
r e co rd s,
i n fo rm atio n, e tc .
1 3 of 1995,s . 57.
1 4 o f 1 99 9 S .2 3
7 o f 2 002 ,s .2 9.
P ow ers o f
i n sp ectio n, e tc .

P A RT I X – P R EV EN TIO N O F E V ASIO N O F T A X

2 9. T he C om mis sio ner m ay , in o rd er to se cu re th e p ay m en t b y a n y
p ers o n o f an y ta x , o r o th er su m p ay ab le u nder th is A ct, re q uir e th e p ers o n
c o ncern ed to fu rn is h se cu rit y th ere o f in su ch m an ner, a n d in su ch a m ount, a s
m ay b e p re sc rib ed , an d an y p ers o n w ho, w ith o ut re aso n ab le ex cu se , fa ils to
c o m ply w ith s u ch r e q uir e m en t w ith in s u ch r e aso nab le t im e a s t h e C om mis sio ner
m ay a llo w s h all b e g u ilt y o f a n o ff e n ce.
3 0.( 1 ) F or th e p urp ose o f o bta in in g f u ll in fo rm atio n in r e sp ect o f th e
t a x lia b ilit y of an y pers o n or cla ss of pers o n s or an y oth er purp ose s, th e
C om mis sio ner o r a n a u th oriz ed o ffic er m ay r e q uir e –
(a ) th e p ro ductio n f o r e x am in atio n, a t s u ch t im e a n d p la ce a s
h e m ay s p ecif y , a n y re c o rd s, b ooks o f a cco unt, s ta te m en ts o f a sse ts
a n d lia b ilitie s, o r o th er d ocu m en ts w hic h h e m ay c o nsid er n ecess a ry f o r
s u ch p urp ose s;
(b ) th e p ro ductio n f o rth w ith , f o r r e te n tio n f o r s u ch
p erio d a s m ay b e r e aso n ab le f o r th e e x am in atio n th ere o f, o f a n y r e co rd s,
b ooks o f a cco unt a n d o th er d ocu m en ts w hic h h e m ay s p ecif y ;
( c ) a n y p ers o n t o a tte n d, a t s u ch t im e a n d p la c e a s m ay b e
s p ecif ie d , f o r t h e p urp ose o f b ein g e x am in ed r e sp ectin g a n y
m atte r o r t r a n sa c tio n a p pearin g t o b e r e le v an t t o t h e t a x
l ia b ilit y o f a n y p ers o n.
P ro vid ed t h at w here t h e p ers o n r e q uir e d t o p ro duce a n y
r e co rd s, b ooks o f a c co u nt, s ta te m en ts o f a sse ts a n d l ia b ilitie s o r
o th er d ocu m en ts f o r e x am in atio n u nder t h is s e ctio n i s a b an k o r
f in an cia l i n stitu tio n –
(i) th e r e co rd s, b ooks o f a cc o unt, s ta te m en ts o f a ss e ts
a n d lia b ilitie s o r o th er d ocu m en ts sh all n ot, in th e co urs e o f th e
e x am in atio n b e re m oved fro m th e p re m is e s o f th e b an k o r fin an cia l
i n stitu tio n o r o th er p re m is e s a t w hic h t h ey a re p ro duced ;
(ii) th e C om mis sio ner o r a n a u th oriz ed o ffic e r
c arr y in g out th e ex am in atio n m ay m ak e co pie s of su ch re co rd s,
b ooks of acco unt, sta te m en ts of asse ts an d lia b il itie s or oth er
d ocu m en ts fo r p urp ose s o f a n y re p ort re la tin g to th e e x am in atio n;
a n d

(iii) all i n fo rm atio n o bta in ed i n t h e c o urs e o f t h e
e x am in atio n s h all b e t r e ate d a s c o nfid en tia l a n d u se d
s o le ly f o r t h e p urp ose s o f t h e A ct.
( 2 ) A ny p ers o n w ho, w ith out r e aso nab le e x cu se , f a ils t o c o m ply w ith
a n y re q uir e m en t m ad e u nder su bse ctio n (1 ) sh all b e g u ilt y o f a n o ff e n ce a n d
l ia b le to a f in e n ot e x cee d in g f if te en th ousa n d s h illin gs o r to im pris o nm en t f o r a
t e rm n ot e x ceed in g s ix m onth s o r b oth .
3 1. ( 1 ) A n a u th oris e d o ffic er m ay , a t a ll r e aso nab le tim es, e n te r w ith out
w arr a n t a n y p re m is e s u p on w hic h a n y p ers o n c arrie s o n b usin ess, o r in w hic h
h e h as r e aso nab le g ro und s t o b elie v e t h at a p ers o n i s c arr y in g o n b usin ess,
i n o rd er to a sc e rta in w heth er th is A ct is b ein g c o m plie d w it h ( w heth er o n

6 o f 2 001 S .3 4 t
h e p art o f th e o ccu pie r o f th e p re m is e s o r a n y o th er p ers o n) a n d o n e n tr y h e
m ay –
( a ) r e q uir e t h e p ro ductio n o f, a n d m ay e x am in e, m ak e
a n d t a k e c o pie s o f, a n y r e co rd , b ook, a c co unt o r o th er
d ocu m en t k ep t o n t h e p re m is e s r e la tin g, o r a p p earin g t o
r e la te t o t h e p ro vis io n o f a n y t a x ab le s u pply ;
( b )ta k e p osse ssio n o f a n d r e m ove a n y r e co rd , b ook,
a cco unt o r o th er d ocu m en t w hic h h e h as r e aso nab le g ro und
f o r s u sp ectin g t o b e, o r t o c o nta in , e v id en ce o f t h e
c o m mis sio n o f a n y o ffe n ce u nder t h is A ct;

( c )r e q uir e t h e o ccu pie r o f t h e p re m is e s o r a n y p ers o n
e m plo yed t h ere in t o a n sw er q uestio ns r e la tin g t o a n y
r e co rd , b ook, a c co unt o r o th er d ocu m en t, o r t o a n y e n tr y
t h ere in , a n d t o r e n der s u ch e x pla n atio ns, a n d g iv e s u ch
i n fo rm atio n, i n r e sp ect o f t h e b usin ess c o ncern ed a s t h e
a u th oriz ed o ffic e r m ay r e q uir e f o r t h e e x erc is e o f h is
f u nctio ns u nder t h is A ct;

( d )re q uir e a n y s a fe , c o nta in er, e n v elo pe o r o th er r e cep ta cle
i n t h e e sta b lis h m en t t o b e o pen ed ;

( e )a t t h e r is k a n d e x pen se o f t h e o ccu pie r o f t h e p re m is e s,
o pen a n d e x am in e a n y p ack ag e f o und t h ere in ;

( f) t a k e a n d r e ta in w ith out p ay m en t s u ch r e aso nab le
s a m ple s o f a n y g oods a s h e m ay t h in k n ec essa ry f o r t h e
e x erc is e o f h is f u nctio ns u nder t h is A ct.

( 2 ) W here a n a u th oris e d o ffic er e n te rs a n y p re m is e s i n
e x erc is e o f th e p o w ers c o nfe rr e d b y s u bse ctio n ( 1 ), h e m ay ta k e w ith
h im s u ch p ers o ns a s h e c o nsid ers n ec essa ry f o r th e c arr y in g o ut o f h is
f u nctio ns u nder t h is A ct.
( 3 ) A ny p ers o n w ho –

( a ) r e sis ts , h in ders o r o bstr u cts , o r a tte m pts t o r e sis t,
h in der o r o bstr u ct, a n a u th oris e d o ffic e r a ctin g u nder t h is
s e ctio n; o r

( b ) f a ils t o c o m ply f u ll y w ith a n y r e q uir e m en t
m ad e u nder t h is s e ctio n; o r
( c ) m ak es a n y s ta te m en t i n r e sp onse t o a n y s u ch
r e q uir e m en t, k n ow in g i t t o b e f a ls e o r i n co m ple te i n a n y
m ate ria l p artic u la r, o r n ot h av in g r e aso n t o b elie v e t h at i t
i s t r u e o r c o m ple te i n a ll m ate ria l r e sp ects ; o r

( d ) p ro cu re s o r a tte m pts t o p ro cu re , a n y m ean s,
a n y o th er p ers o n t o a ct a s a fo re sa id ,

s h all b e g u ilt y o f a n o ffe n ce.

P A RT X – O BJE C TIO NS A ND A PPE A LS

Appeals T rib unal.
5 o f 1 998 , s . 2 0
6 o f 2 001 s .3 5

O bje ctio ns.
6 o f 2 003 S .3 6

3 2. (1 ) The Min is te r sh all, by ord er publis h ed in th e
G az ette , e sta b lis h a n A ppeals T rib unal f o r a n y a re a s p ecif ie d in th e o rd er f o r th e
p urp ose o f h earin g a p p ea ls u nder t h is P art.

( 2 ) T he T rib unal s h all c o nsis t o f a c h air m an , a n d n ot le ss th an tw o
b ut n ot m ore th an fiv e o th er m em bers w ho s h all b e a p poin te d b y th e M in is te r
a n d s h all h old o ffic e f o r s u ch p erio d a n d u pon s u ch te rm s a n d c o nditio ns a s th e
M in is te r m ay d ete rm in e.
( 3 ) T he q uoru m f o r a m eetin g o f a T rib unal s h all b e t h e
C hair m an a n d t w o o th er m em bers .
( 4 ) A ll m atte rs b efo re th e T rib unal s h all in th e e v en t o f a d if f e re n ce
o f o pin io n b e d ecid ed b y t h e v ote s o f a m ajo rit y o f t h e m em bers t h ere o f.

3 2A (1 ) A p ers o n w ho d is p ute s a n a sse ssm en t m ad e u pon h im u nder
p ara g ra p h 9 of th e Sev en th Sch ed ule m ay , by notic e in w ritin g to th e
C om mis sio ner, o bje ct t o t h e a sse ssm en t.
( 2 ) A n otic e g iv en u nder s u bse ctio n ( 1 ) s h all n ot b e a v alid n otic e o f
o bje ctio n u nle ss i t s ta te s p re cis e ly t h e g ro unds o f o bje ctio n t o t h e a sse ssm en t a n d
i s re ceiv ed b y th e C om mis sio ner w ith in 3 0 d ay s a fte r th e d ate o f s e rv ic e o f th e
n otic e o f a sse ssm en t; b ut if th e C om mis sio ner is s a tis fie d th at o w in g to a b se n ce
f ro m K en ya, sic k ness o r o th er re aso n ab le cau se , th e p ers o n o bje ctin g to th e
a sse ssm en t w as p re v en te d f ro m g iv in g t h e n otic e w ith in t h at p erio d a n d t h ere h as
b een no unre aso nab le dela y on his part, th e Com mis sio ner m ay , upon
a p plic atio n b y th e p ers o n o bje ctin g, ad m it th e n otic e afte r th e ex pir y o f th at
p erio d a n d t h e a d m itte d n otic e s h all b e a v alid n oti c e o f o bje ctio n.
( 3 ) W here n o tic e o f o bje ctio n h as b ee n re ceiv ed , th e C om mis sio ner
m ay –
( a ) a m en d t h e a sse ss m en t i n a cco rd an ce w ith t h e o bje ctio n; o r

( b ) a m en d t h e a sse ssm en t i n t h e l ig h t o f t h e o bje ctio n a cco rd in g
t o t h e b est o f h is j u dgem en t; o r

( c ) r e fu se t o a m en d t h e a sse ssm en t.

( 4 ) W here t h e C om mis sio ner e ith er –
( a ) a g re es t o a m en d t h e a sse ssm en t i n a c co rd an ce w ith t h e
o bje ctio n; o r

( b ) p ro pose s t o a m en d t h e a sse ssm en t i n t h e l ig h t o f t h e
o bje ctio n a n d t h e p ers o n o bje ctin g a g re es w ith t h e
C om mis sio ner a s t o t h e p ro pose d a m en dm en t, t h e
a sse ssm en t s h all b e a m en ded a c co rd in gly a n d t h e
C om mis sio ner s h all c au se a n otic e s e ttin g o ut t h e a m en dm en t
a n d t h e a m ount o f t a x p ay ab le t o b e s e rv ed o n t h at p ers o n.

( 5 ) W here t h e C om mis sio ner-
( a ) p ro pose s t o a m en d t h e a sse ssm en t i n t h e l ig h t o f t h e
o bje ctio n a n d t h e p ers o n o bje ctin g d oes n ot a g re e w ith t h e
C om mis sio ner a s t o t h e p ro pose d a m en dm en t, t h e a sse ssm en t
s h all b e a m en ded a s p ro pose d b y t h e C om mis sio ner a n d h e

Appeals .
9 o f 1 992 S .2 5
8 o f 1 996 S .1 7
5 o f 1 998 ,s . 2 1.
6 o f 2 001 ,s . 3 6.
1 5 o f 2 00 3 S .2 3
P ow ers
o f T rib unal.

s h all c au se a n otic e s e ttin g o ut t h e a m en dm en t a n d t h e
a m ount o f t h e t a x p ay ab le t o b e s e rv ed o n t h at p ers o n; o r

( b ) r e fu se s t o a m en d t h e a sse ssm en t, h e s h all c a u se a n otic e
c o nfir m in g t h e a sse ssm en t t o b e s e rv ed o n t h at p ers o n.
3 3. (1 ) A p ers o n w ho d is p ute s th e d ecis io n o f th e C om mis sio ner o n an y
m atte r aris in g u nd er th e p ro vis io ns o f th is A ct m ay , “ u pon g iv in g n otic e in
w ritin g to th e C om m is s io n er,” w ith in th ir ty day s of bein g notif ie d of th e
d ecis io n, a p peal t o t h e T rib unal:
P ro vid ed t h at –
( i) i n t h e c ase o f a d is p ute a ris in g f ro m a n a sse ssm en t o f t a x
b y t h e C om mis sio ner u nder p ara g ra p h 9 o f t h e S ev en th
S ch ed ule , th e pers o n sh all, befo re filin g th e ap peal, pay to th e
C om mis sio ner asse sse d ta x n ot in d is p ute o r su ch p art th ere o f as th e
C om mis sio ner m ay r e q uir e ;
(ii) in t h e c ase o f a n y o th er d is p ute , s u ch p ers o n s h all,
b efo re filin g th e ap peal, m ak e all re tu rn s of ta x w here ap plic ab le as
r e q uir e d a n d s h all p ay th e a m ount o f ta x s h ow n t h ere o n a s b ein g d ue a n d
p ay ab le .
( 2 ) A p arty to a n a p peal u nder s u bse ctio n (1 ) w ho is d is sa tis fie d
w ith th e d ecis io n o f th e T rib unal th ere o n m ay a p peal to th e H ig h C ourt w ith in
f o urte en d ay s o f b ein g n otif ie d o f t h e d ecis io n:
P ro vid ed t h at b efo re f ilin g t h e a p peal,

( i) w here th e pers o n ap p ealin g under th is su b se ctio n is not th e
C om mis sio ner; a n d
( ii) t h e a p peal i s i n r e sp ect o f a d is p ute t o w hic h p ara g ra p h
( i) o f t h e p ro vis o t o s u bse ctio n ( 1 ) a p plie s,
s u ch p ers o n s h all d ep osit w ith th e C om mis sio ner th e fu ll a m ount o f th e
t a x d is p ute d .
( 3 ) A ny ta x d ep osite d w ith th e C om mis sio n er p urs u an t to th e p ro vis io ns
o f th is s e ctio n s h all, w here th e d ecis io n o f th e T rib unal o r th e H ig h C ourt, a s th e
c ase m ay b e, i s i n t h e f a v or o f t h e a g grie v ed p ers o n, b e c re d ite d t o s u ch p ers o n.
3 4. (1 ) O n th e h earin g o f an ap peal th e T rib unal sh all h av e all th e
p ow ers o f a su bord in ate c o urt o f th e fir s t c la ss to su m mon w itn esse s, to ta k e
e v id en ce u pon o ath o r a ffir m atio n a n d to c all fo r th e p ro d uctio n o f b ook s a n d
o th er d ocu m en ts .
( 2 ) W here th e T rib unal co nsid ers it desir a b le fo r th e pu rp ose of
a v oid in g e x pen se o r d ela y o r a n y o th er s p ecia l re aso n s o to d o, it m ay re ceiv e
e v id en ce b y a ffid av it a n d a d m in is te r in te rro gato rie s a n d re q uir e th e p ers o n to
w hom th e in te rro gato rie s a re a d m in is te re d to m ak e a fu ll a n d tr u e re p ly to th e
i n te rro gato rie s w ith in t h e t im e s p ecif ie d b y t h e T rib unal.
( 3 ) In its dete rm in atio n of an y m atte r th e T rib unal m ay ta k e in to
c o nsid era tio n an y ev id en ce w hic h it co nsid ers re le v an t to th e su bje ct of an
a p peal befo re it, notw ith sta n din g th at th e ev id en ce w ould not oth erw is e be
a d m is sib le u nder t h e l a w r e la tin g t o e v id en ce.

Dis o bed ie n ce o f
s u m mons t o g iv e
e v id en ce, e tc .
1 3 o f 1 99 5, s . 5 8 .
E nfo rc e m en t o f
o rd ers f o r c o sts .
C ap . 4 0.
R ule s.
C ap . 2 1.
S ta y o f s u it
p en d in g a p peal.
1 3 o f 1 99 5,s . 5 9 .

( 4 ) T he T rib unal s h all h av e p ow er to a w ard th e c o sts o f a n y p ro ceed in gs
b efo re it a n d to d ir e ct th at c o sts sh all b e ta x ed in a cco rd an ce w ith a n y sc ale
p re sc rib ed f o r s u its i n H ig h C ourt o r t o a w ard a s p ecif ic s u m a s c o sts .
( 5 ) A ll s u m mons, n otic es o r o th er d ocu m en ts i s su ed u nder t h e h an d o f t h e
c h air m an o f t h e T rib unal s h all b e d eem ed t o b e i s s u ed b y t h e T rib unal.
( 6 ) A ny in te re ste d p arty m ay b e re p re se n te d b efo re th e T rib unal b y a n
a d vocate o r b y a n y o th er p ers o n w hom th e T rib un al m ay , in its d is c re tio n, a d m it
t o b e h eard o n b eh alf o f t h e p arty .
3 5. A ny p ers o n s u m moned b y t h e T rib unal t o a tte n d a n d g iv e e v id en ce o r t o
p ro duce an y re co rd s, books of acco unt, sta te m en ts , or oth er docu m en ts , or
r e q uir e d t o a n sw er i n te rro gato rie s a n d w ho, w ith o ut s u ffic ie n t c au se –
( a ) r e fu se s o r f a ils t o a tte n d a t t h e t im e a n d p la ce m en tio ned
i n t h e s u m mons s e rv ed o n h im ; o r
( b ) r e fu se s o r f a ils t o a n sw er, o r t o a n sw er f u ll y a n d
s a tis fa cto ril y , t o t h e b est o f h is k now le d ge a n d b elie f a ll
q uestio ns l a w fu ll y p u t t o h im b y o r w ith t h e c o ncu rre n ce
o f t h e T rib unal; o r
( c )r e fu se s o r f a ils t o p ro duce a n y r e co rd s, b ooks o f a cco unt,
s ta te m en ts o r o th er d ocu m en ts w hic h a re i n h is p osse ssio n
o r u nder h is c o ntr o l m en tio ned o r r e fe rr e d t o i n a n y
s u m mons s e rv ed o n h im ,

s h all b e g u ilt y o f a n o ffe n ce a n d lia b le to a fin e n ot e x ceed in g fif te en th ousa n d
s h illin gs o r t o i m pris o nm en t f o r a t e rm n ot e x ceed in g t w o y ears , o r t o b oth .

3 6. ( 1 ) W here t h e T rib unal a w ard s c o sts i n a n y a p peal, i t
s h all, o n a p plic atio n b y t h e p ers o n t o w hom t h e c o sts a re a w ard ed , i s su e t o h im a
c ertif ic ate s ta tin g t h e a m ount o f t h e c o sts .
(2 ) E very c ertif ic ate i s su ed u nder s u bse ctio n ( 1 ) m ay b e
f ile d in th e H ig h C ourt b y th e p ers o n in w hose fa v our th e co sts h av e b een
a w ard ed a n d, u pon b ein g s o file d , s h all b e d eem ed to b e a d ec re e o f th e H ig h
C ourt a n d m ay b e e x ecu te d a s s u ch :
P ro vid ed t h at a n o rd er f o r c o sts a g ain st t h e G overn m en t
s h all not be en fo rc ed sa v e in th e m an ner pro vid ed fo r by th e G overn m en t
P ro ceed in gs A ct.
3 7. T he C hie f J u sti c e m ay m ak e r u le s g o vern in g a p peals a n d p ro vid in g f o r
t h e fe es to b e p aid , th e s c ale o f c o sts o f a n y s u ch a p peal, th e p ro ced ure to b e
f o llo w ed th ere in , a n d th e m an ner o f n otif y in g th e p artie s th ere to ; a n d u nti l s u ch
r u le s a re m ad e, a n d s u bje ct th ere to , th e p ro vis io ns o f th e C iv il P ro ced ure s A ct
s h all a p ply a s i f t h e m atte r a p p eale d a g ain st w ere a d ec re e o f a s u bord in ate c o urt
e x erc is in g o rig in al j u ris d ic tio n.
3 8. W here in a n y s u it f o r th e r e co very o f a n y ta x , o r o th er a m ount p ay ab le
u nder th is A ct, th e c o urt is s a tis fie d th at a n y p arty to th e s u it h as a p peale d to th e
T rib unal u nder s e ctio n 3 3 o n a n y m atte r a ff e ctin g a n y o f th e is su es in volv ed in
t h e su it, th e co urt sh all, on su ch co nditio ns as it m ay th in k fit, sta y th e
p ro ceed in gs i n t h e s u it p en din g t h e d ete rm in atio n o f t h e a p peal.

Offe n ce s.
4 o f 1 999 ,s . 2 4.
F als e
s ta te m en ts , e tc .
1 0 o f 1 99 0,s . 2 4 .
1 3 o f 1 99 5,s . 6 0 .
L ia b ilit y o f
e m plo yers a n d
o ffic ers o f
c o m pan ie s
7 o f 2 002 ,s .3 0.
P ro te ctio n o f
o ffic ers .
1 3 o f 1 99 5, s . 6 1 .

P A RT X I – O FFE N CES A ND E V ID EN CE
3 9. A ny p ers o n w ho f a ils t o c o m ply w ith –
( a )th e c o nditio ns o f t h e S ix th S ch ed ule o r t h e S ev en th
S ch ed ule ,

(b )a n y r e g u la tio ns m ad e u nder s e ctio n 5 8, s h all b e g u ilt y
o f a n o ff e n ce.

4 0. ( 1 ) A ny p ers o n w ho –

(a ) m ak es a n y f a ls e s ta te m en t, p ro duces a n y f a ls e d ocu m en t
o r i n fo rm atio n, o r m ak es a n y f a ls e r e tu rn c o ncern in g a n y
m ate ria l p artic u la r r e la tin g t o a n y m atte r u nder t h is A ct; o r

(b ) n ot b ein g a r e g is te re d p ers o n o r b ein g a p ers o n w ho h as
c ease d to be a re g is te re d pers o n hold s him se lf out as a re g is te re d
p ers o n; o r
(c ) is k now in gly c o ncern ed i n o r i n volv ed i n t h e t a k in g o f
s te p s w ith a v ie w to th e fra u dule n t e v asio n o f ta x b y h im o r b y a n y
o th er p ers o n,
s h all b e g u ilt y o f a n o ff e n ce a n d lia b le to a fin e n ot e x ceed in g fo u r h u ndre d
t h ousa n d s h illin gs o r d ouble t h e t a x e v ad ed , w hic h ev er i s t h e g re ate r.
( 2 ) W here a p ers o n is c o nvic te d o f a n o ffe n ce u nder th is se ctio n, th e
c o urt m ay , i n a d ditio n t o a n y p en alt y w hic h m ay b e i m pose d , o rd er t h e f o rf e itu re
o f a n y ta x ab le g o ods w hic h h av e p asse d in c o nn ectio n w ith th e c o m mis sio n o f
t h e o ffe n ce o r, if th e ta x ab le g o ods c an not b e fo rfe ite d o r c an not b e fo u nd, o f
s u ch s u m a s t h e c o urt s h all a sse ss a s t h e v alu e o f t h e t a x ab le g o ods.
4 0A . ( R ep ea le d b y 6 o f 1 994 s . 2 4).
4 1. ( 1 ) W here a n y o ffe n ce u nd er th is A ct is c o m mitte d b y a n e m plo yee o r
a g en t, th e p ers o n b y w hom th at e m plo yee o r a g en t is e m plo yed sh all a ls o b e
g u ilt y o f th e o ff e n ce u nle ss h e p ro ves to th e s a tis fa ctio n o f th e c o u rt th at h e d id
n ot know , an d co uld not re aso nab ly be ex pec te d to know , th at th e act or
o m is sio n co nstitu ti n g th e offe n ce w as ta k in g pla ce an d th at he to ok all
r e aso nab le s te p s t o e n su re t h at t h e o ff e n ce w as n o t c o m mitte d .
( 2 ) W here an o ffe n ce u nd er th is A ct h as b een co m mitt e d b y a b od y
c o rp ora te , e v ery p ers o n w ho, a t th e tim e o f c o m mis sio n o f th e o ffe n ce, w as a
d ir e cto r, gen era l m an ag er, se cre ta ry , or oth er sim ila r offic er of th e bod y
c o rp ora te , o r w as a ctin g o r p urp ortin g to a ct in th at c ap acit y , s h all a ls o b e g u ilt y
o f th e o ffe n ce u nle ss h e p ro v es th at th e o ffe n ce w as co m mitte d w ith out h is
c o nse n t o r k now le d ge an d th at h e ex erc is e d all th e d ilig en ce to p re v en t th e
c o m mis sio n o f th e o ff e n ce th at h e o u gh t to h av e e x erc is e d h av in g re g ard to th e
n atu re o f h is f u n ctio ns i n t h at c ap acit y a n d i n a ll c ir c u m sta n ces.
4 1A . N o o ffic e r s h all b e p ers o nall y lia b le f o r a n y a ct o r o m is sio n d one o r
c o m mitte d in th e p erfo rm an ce o f h is fu nctio ns u nder th is A ct u nle ss, h av in g
r e g ard t o t h e c ir c u m sta n ces o f t h e c ase , s u ch a ct o r o m is sio n i s f o und t o b e –
(a ) d one o r c o m mitte d w illf u ll y o r d is h onestl y b y s u ch
o ffic er;

Dis c lo su re o f
i n fo rm atio n.
1 3 o f 1 99 5. S . 6 2
D is c lo su re o f
i n fo rm atio n.
1 0 o f 1 99 0,s . 2 6 .
G en era l p en alt y .
1 3 o f 1 99 5,s . 6 3 .
5 o f 1 998 ,s . 2 2.
E vid en ce.
8 o f 1 996 ,s . 1 8.
P ow ers o f
s e n te n ce.
P ow ers o f o ffic ers
t o p ro se cu te .

( b ) a ttr ib uta b le t o t h e n eg li g en ce o f s u ch o ffic e r;

( c ) d one o r c o m mitte d b y s u ch o ffic er i n c o ntr a v en tio n o f
a n y p ro vis io n o f t h is A ct o r r e g u la tio ns m ad e t h ere u nder.

4 2. A ny p ers o n e m plo yed i n t h e p erfo rm an ce o f a n y f u nctio n u nder t h is A ct
w ho, b y v ir tu e o f th e p erfo rm an ce o f th at fu n ctio n, b eco m es p oss e sse d o f a n y
i n fo rm atio n a n d w ho d ir e ctl y o r i n dir e ctl y c o m m unic ate s t h at i n fo rm atio n t o a n y
p ers o n o th erw is e t h an –
(a ) in t h e n orm al p erfo rm an ce o f h is f u nctio ns u nder t h is
A ct; o r
(b ) in t h e c o urs e o f a n y p ro ceed in gs i n a c o urt o r t h e
T rib unal; o r
( c ) w ith t h e e x pre ss p erm is sio n o f t h e C om mis sio ner,
s h all b e g u ilt y o f a n o ffe n ce a n d lia b le to a f in e n ot e x ceed in g tw en ty th ousa n d
s h illin gs o r t o i m pris o nm en t f o r a t e rm n ot e x ceed in g t w elv e m onth s o r t o b oth .

4 2A . N otw ith sta n din g a n y o th er p ro vis io n o f th is A ct, th e C om mis s io ner
m ay d is c lo se in fo rm atio n to a p ers o n in th e se rv ic es o f th e G ov ern m en t in a
r e v en ue or sta tis tic al dep artm en t w here th e in fo rm atio n is need ed fo r th e
p urp ose s o f th e o ffic ia l d utie s o f th at p ers o n so le ly fo r re v en ue o r sta tis tic al
p urp ose s.
4 3. A ny p ers o n g u ilt y o f a n y o ff e n ce u nd er th is A ct fo r w hic h n o o th er
p en alt y is p ro vid ed s h all b e lia b le to a f in e n ot e x ceed in g f iv e h undre d th ousa n d
s h illin gs o r t o i m pris o nm en t f o r a t e rm n ot e x ceed in g t h re e y ea rs o r t o b oth .
4 4. I n a n y p ro ceed in gs, w heth er c rim in al o r c iv il, u nder t h is A ct –
(a ) oth er t h an u pon a n a p p ea l, a c ertif ic ate f ro m t h e
C om mis sio ner o r f ro m t h e T rib unal s ta tin g t h at a n y a m ount i s d ue f ro m
a n y p ers o n b y w ay o f ta x , o r o th er lia b ilit y u n der th is A ct, s h all b e
c o nclu siv e ev id en ce th at th e am ount is du e an d pay ab le fro m th at
p ers o n;
(b ) th e b urd en o f p ro vin g t h at a n y t a x h as b een p aid o r
t h at a n y g o ods o r s e rv ic e s a re e x em pt f ro m p ay m en t o f ta x s h all lie o n
t h e p ers o n l ia b le t o p ay t h e t a x o r c la im in g t h at t h e t a x h as b een p aid o r
t h at t h e g o ods o r s e rv ic es a re e x em pt f ro m p ay m en t o f t a x ;
(c ) a s ta te m en t b y t h e C om mis sio ner t h at a p ers o n i s
r e g is te re d , or is not re g is te re d under th is A ct, sh all be co nclu siv e
e v id en ce o f t h e f a ct u nle ss t h at p ers o n p ro ves t h e c o ntr a ry .
4 5. W here a n y p ers o n i s c o nvic te d o f a n o ffe n ce u nder t h is A ct b y a c o urt o f
c o m pete n t ju ris d ic tio n p re sid ed o ver b y a re sid en t m ag is tr a te , th e co urt m ay ,
n otw ith sta n din g th e p ro vis io ns o f se ctio n 7 o f th e C rim in al P ro ced ure s C ode,
i m pose t h e m ax im um s e n te n ce p re sc rib ed b y t h is A ct f o r t h e o ffe n ce.
4 6. A n au th oriz ed o ffic er m ay ap p ear an d p ro se cu te in a p ro se cu tio n
b efo re a s u bord in ate c o urt f o r a n o ff e n ce u nder t h is A ct.
P A RT X II – F O RFE IT U RE A ND S E IZ U RE

Tax ab le g o ods,
v esse ls , e tc ., t o
b e l ia b le t o
f o rfe it u re .
P ow er t o s e iz e
p ack ag in g.
P ro vis io ns r e la ti n g
t o g o ods l ia b le
t o f o rfe it u re .
P ro ced ure o n
s e iz u re .

4 7. ( 1 ) In a d ditio n to a n y o th er c ir c u m sta n ces in w hic h g o ods a re lia b le to
f o rfe itu re under th is A ct, an y ta x ab le go ods fo und to hav e been so ld by a
r e g is te re d p ers o n w ith out p ay m en t o f ta x , a n d, su bje ct to su bse ctio n (3 ), a n y
a ir c ra ft, veh ic le , vesse l, an im al or oth er th in g m ad e use o f in th e re m oval,
c o nvey an ce, c a rria g e o r tr a n sp orta tio n o f ta x ab le g o ods lia b le to f o rfe itu re s h all
i ts e lf b e l ia b le t o f o rf e itu re .
( 2 ) W here a n y a ir c ra ft, v eh ic le , v esse l, a n d a n im al o r o th er t h in g i s l ia b le
t o f o rfe itu re u nder th is A ct, th en th e ta ck le , a p p are l, f u rn itu re a n d a ll o th er g ear
u se d i n c o nnectio n t h ere w ith s h all a ls o b e l ia b le t o f o rfe itu re .
( 3 ) A n a ir c ra ft, o r a v esse l o f tw o h undre d a n d f if ty to ns r e g is te r o r m ore
m ad e u se o f in th e re m oval, c o nvey an ce, c arria g e o r tr a n sp o rta tio n o f ta x ab le
g o ods lia b le to f o rfe itu re u nder th is A ct s h all n ot its e lf b e lia b le to f o rfe itu re b ut
t h e m aste r o f th e a ir c ra ft o r v esse l s h all b e g u ilt y o f a n o ffe n ce a n d lia b le to a
f in e o f s u ch a m ount a s th e c o urt d eem s ju st; a n d th e a ir c ra ft o r v esse l m ay b e
s e iz ed a n d d eta in ed u ntil t h e f in e i s p aid o r s e cu rity t h ere fo re g iv en .
4 8. W here ta x ab le g o ods a re lia b le to fo rf e itu re u nder th is A ct, th en th e
p ack ag e i n w hic h t h e g o ods a re , a n d a ll t h e c o nte n ts o f t h e p ack ag e, s h all a ls o b e
l ia b le t o f o rfe itu re t h ere w ith .
4 9. (1 ) T he C om mis sio ner m ay re q uir e an y p ers o n in p oss e ssio n o f an y
t a x ab le g o ods s o ld b y a r e g is te re d p ers o n t o p ro du ce p ro o f t h at t a x h as b ee n p aid
o n s u ch g o ods.
( 2 ) W here a n y p ers o n w ho is re q uir e d u nder s u bse ctio n (1 ) to p ro duce
p ro of th at ta x h as b een p aid o n a n y g o ods f a ils to d o s o w ith in s e v en d ay s th ose
g o ods s h all b e l ia b le t o f o rfe itu re .
( 3 ) T he C om mis sio ner m ay s e iz e t a x ab le g oods, a ir c ra ft,
v eh ic le , v ess e l, a n im al o r o th er t h in g l ia b le t o f o rfe itu re u nd er t h is A ct o r w hic h
h e h as re aso n ab le g ro u nds to b elie v e is lia b le to fo rf e itu re ; an d th e ta x ab le
g o ods, a ir c ra ft, v eh ic le , v esse l, a n im al o r o th er th in g m ay b e s e iz ed w heth er o r
n ot a p ro se cu tio n fo r an o ffe n ce u nder th is A ct w hic h re n dere d it lia b le fo r
f o rfe itu re h as b een , o r w ill b e, t a k en .
( 4 ) A ny ta x ab le goods, air c ra ft, veh ic le , vesse l, an im al or oth er th in g
s e iz ed an d d eta in ed u n der th is A ct sh all b e k ep t o r ta k en to su ch p la ce o f
s e cu rit y a s t h e C om mis sio ner m ay d ecid e.
( 5 ) T he C om mis sio ner m ay , a t a n y tim e p rio r to th e c o m m en cem en t o f
p ro ceed in gs u nder t h is A ct r e la tin g t o a n a ir c ra ft, a n im al, v eh ic le , v esse l, t a x ab le
g o ods o r o th er th in g w hic h h as b een se iz ed u nder th is A ct, re le ase it to th e
p ers o n f ro m w hom i t w as s e iz ed , i f h e i s s a tis fie d t h at i t w as n ot l ia b le t o s e iz u re .
( 6 ) N o o ffic er s h all b e lia b le to le g al p ro ce ed in gs fo r a n y a ctio n ta k en in
g o od f a ith i n a cco rd an ce w ith t h is s e ctio n.
5 0. (1 ) W here a th in g h as b een s e iz ed u nd er th is A ct, th en , u nle ss th e th in g
w as s e iz ed in th e p re se n ce o f th e o w ner, o r in th e c ase o f a v esse l, o r a ir c ra ft, o f
t h e m aste r t h ere o f, t h e o ffic er e ffe ctin g t h e s e iz u re s h all, w ith in o ne m onth o f t h e
s e iz u re , g iv e n otic e in w ritin g o f th e s e iz u re a n d o f th e re aso ns th ere fo r to th e
o w ner t h ere o f o r, i n t h e c ase o f t h e v esse l o r a ir c ra ft, t h e m aste r t h ere o f:
P ro vid ed t h at –
( i) n o n otic e s h all b e g iv en w here a p ers o n h as,

w
ith in th e p erio d o f o ne m onth , b een p ro se cu te d fo r th e o ffe n ce
b y r e aso ns o f w hic h th e th in g h as b een s e iz ed , o r th e o ffe n ce h as
b een c o m pound ed u nder se ctio n 5 5 a n d if , a fte r th e n otic e h as
b een g iv en b ut b efo re c o ndem natio n o f th e th in g in a c co rd an ce
w ith t h is A ct –

(a ) a p ro se cu tio n i s b ro u gh t, t h en t h e t h in g s h all
b e d ealt w ith i n a cco rd an ce w ith s e ctio n 5 1 a s i f n o n otic e h as
b een g iv en ;

(b ) th e o ffe n ce h as b een c o m pounded , t h en t h e
t h in g s h all b e d ealt w ith in a cco rd an ce w ith s e ctio n 5 4 a s if
n o n otic e h as b een g iv en ;
( ii) w here t h e t h in g h as b een s e iz ed i n t h e p re se n ce
o f a p ers o n c o m in g w ith in t h e d efin itio n o f t h e
o w ner f o r t h e p urp ose s o f t h is A ct, t h en i t s h all n ot
b e n ecessa ry f o r t h e o ffic er e ff e ctin g t h e s e iz u re t o g iv e n otic e o f
t h ere o f t o a n y p ers o ns c o m in g w ith in t h at d efin itio n;

(iii) a n otic e g iv en t o a p ers o n c o m in g w ith in t h e
d efin itio n o f o w ner sh all b e d eem ed to b e n otic e to all o th er
p ers o ns c o m in g w ith in t h at d efin itio n;
( iv ) w here n o p ers o n c o m in g w ith in t h e d efin itio n o f
o w ner i s k now n, t h en i t s h all n ot b e n ecess a ry f o r t h e
o ffic er e ff e ctin g t h e s e iz u re t o g iv e n otic e t h ere o f t o
a n y p ers o n.
( 2 ) W here go o ds w hic h are of peris h ab le natu re are se iz ed , th e
C om mis sio ner m ay d ir e ct th at th e g o ods s h all b e s o ld f o rth w ith , e ith er b y p ublic
a u ctio n o r b y p riv ate tr e aty , a n d th at th e p ro ceed s o f s a le s h all b e re ta in ed a n d
d ealt w ith a s i f t h ey w ere t h e g o ods.

( 3 )W here a n yth in g l ia b le t o f o rfe itu re h as b een s e iz ed
t h en –
(a ) if a p ers o n i s b ein g p ro se cu te d f o r t h e o ffe n ce b y
r e aso n o f w hic h th e th in g w as s e iz ed , th e th in g s h all b e d eta in ed u ntil
t h e d ete rm in atio n o f su ch p ro se cu tio n an d d ealt w ith in acco rd an ce
w ith s e ctio n 5 1;
(b ) in a n y o th er c ase t h e t h in g s h all b e d eta in ed u ntil o ne
m onth afte r th e d ate o f se iz u re , o r th e d ate o f n otic e giv en u nder
s u bse ctio n ( 1 ), a s th e c ase m ay b e; a n d if n o c la im is m ad e th ere fo r a s
p ro vid ed in s u bse ctio n (4 ) w ith in th e p erio d o f o ne m onth , th e th in g
s h all t h ere u pon b e d eem ed t o b e c o ndem ned .
( 4 ) W here a n yth in g lia b le to fo rfe itu re u nder th is A ct h as b een s e iz ed ,
t h en s u bje ct to p ro vis o ( i) to s u bse ctio n ( 1 ) a n d to s u bse ctio n ( 3 ) ( a ), th e o w ner
t h ere o f m ay , w ith in o n e m onth o f th e d ate o f th e s e iz u re o r th e d ate o f a n otic e
g iv en u nd er su bse ctio n (1 ) as th e case m ay b e, b y notic e in w ritin g to th e
C om mis sio ner c la im t h e t h in g.
( 5 ) W here a n otic e o f c la im h as b een g iv en i n a cco rd an ce
w ith s u bse ctio n ( 4 ), th en th e th in g s e iz ed s h all b e d eta in ed b y th e C om mis sio ner
t o b e d ealt w ith u nder t h is A ct:

E ffe ct o f
c o nvic tio n,
e tc ., o n t h in gs
l ia b le f o r
f o rfe it u re .
P ro ced ure a fte r
n o tic e o f c la im .

P ro vid ed th at th e C om mis sio ner m ay p erm it th e th in g to b e d eliv ere d to
t h e pers o n m ak in g th e cla im (h ere in afte r in th is Part re fe rre d to as “th e
c la im an t” ) su bje ct to th e cla im an t giv in g pay m en t fo r th e valu e th ere o f, as
d ete rm in ed b y t h e C om mis sio ner i n t h e e v en t o f i t s c o ndem natio n.
5 1. (1 ) W here a p ers o n is p ro se cu te d fo r an o ffe n ce u nder th is A ct an d
a n yth in g is lia b le to fo rf e itu re b y re aso n o f th e c o m mis sio n o f th at o ff e n ce, th e
c o nvic tio n o f t h at p ers o n f o r t h at o ffe n ce s h all, w ith out f u rth er o rd er, h av e e ffe ct
a s t h e c o ndem natio n o f t h at t h in g.
( 2 ) W here a p ers o n is p ro se cu te d fo r an o ffe n ce u nder th is A ct an d
a n yth in g is lia b le to f o rfe itu re b y r e aso n o f th e c o m mis sio n o f t h at o ffe n ce , th en ,
o n t h e a cq uitta l o f t h at p ers o n, t h e c o urt m ay o rd er t h at t h in g e ith er –
(a ) to b e r e le ase d t o t h e p ers o n f ro m w hom i t w as s e iz ed
o r t o t h e o w ner t h ere o f; o r
( b ) t o b e c o nd em ned .

5 2.( 1 ) W here a n otic e o f c la im h as b een g iv en t o t h e
C om mis sio ner in acco rd an ce w ith se ctio n 50, th en th e C om m is sio ner m ay
w ith in a p erio d o f t w o m onth s f ro m t h e r e c eip t o f t h e c la im , e ith er –
(a ) b y n otic e i n w ritin g t o t h e c la im an t, r e q uir e t h e
c la im an t to in stitu te pro ceed in gs in a co urt of co m pete n t
j u ris d ic tio n fo r th e re co very o f th e th in g w ith in tw o m onth s o f
t h e d ate o f t h e n otic e; o r;
(b ) h im se lf i n stitu te p ro ceed in gs i n a c o urt o f
c o m pete n t j u ris d ic tio n f o r t h e c o ndem natio n o f t h e t h in g.
( 2 ) W here t h e C om mis sio ner f a ils w ith in a p erio d o f t w o m onth s t o r e q u ir e
t h e c la im an t to in stitu te p ro ceed in gs, o r h im se lf to in stitu te p ro ce ed in gs, in
a cco rd an ce w ith su bse c tio n (1 ), th en th e go od s sh all be re le ase d to th e
c la im an t.
( 3 ) W here th e C om mis sio ner h as, in a cco rd an ce w ith s u bse ctio n ( 1 ) r e q uir e d
t h e cla im an t to in stitu te p ro ceed in gs w ith in a p erio d o f tw o m onth s an d th e
c la im an t h as f a ile d to d o s o , th en o n th e e x pir y o f th at p erio d th e th in g s h all b e
c o ndem ned a n d s h all b e fo rfe ite d a n d m ay b e s o ld o r o th erw is e d is p ose d o f a s
t h e C om mis sio ner m ay d ir e ct.
( 4 ) W here th e pro ceed in gs hav e been in stitu te d in ac co rd an ce w ith th is
s e ctio n, t h en –
(a ) if th e c o urt is s a tis fie d th at th e th in g w as lia b le to f o rfe itu re
u nder t h is A ct, i t s h all b e c o ndem ned ;
P ro vid ed th at th e c o u rt s h all n ot s o r e le ase th e th in g to th e c la im an t
u nle ss i t i s s a tis fie d t h at t h e c la im an t i s t h e o w ner t h ere o f o r, b y r e aso n o f
a n in te re st th ere in , is e n tit le d to th e p osse ssio n th ere o f, a n d if th e c o urt is
n ot s o s a tis fie d , th e th in g s h all b e c o ndem ned a s if n o c la im th ere to h ad
b een m ad e.
5 3. (1 ) W here a n yth in g h as b een se iz ed u nd er th is A ct a s b ein g lia b le to
f o rfe itu re , th en th e c o nd em natio n o f th e th in g s h all b e in n o w ay a ff e cte d b y th e

Pro vis io ns r e la ti n g
t o c o nd em natio n.
1 3 o f 1 99 5,s . 6 4 .
R esto ra tio n
o f s e iz u re s.
P ow er o f
C om mis sio ner t o
c o m pound
o ffe n ces
b y a g re e m en t.
f
a ct th at a n o w ner o f th e th in g w as in n o w ay c o ncern ed w ith th e a ct w hic h
r e n dere d i t l ia b le t o f o rf e itu re .
( 2 ) W here a n yth in g i s c o ndem ned u nder t h is A ct t h en –
( a ) su bje ct to se ctio n 5 5, th e th in g sh all b e fo rfe ite d a n d m ay b e so ld ,
d estr o yed o r o th erw is e d is p ose d o f a s t h e C om mis sio ner m ay t h in k f it;
( b ) c o nd em natio n o f a t h in g s h all h av e e ff e ct a s f ro m t h e d ate w hen
t h e l ia b ilit y t o f o rfe itu re a ro se ;
( c ) c o ndem natio n s h all s u bje ct to a n y a p peal a g ain st p ro ce ed in gs w hic h
r e su lte d in th e c o nd em natio n, b e f in al, s a v e a s p ro vid ed in s e ctio n 5 4, n o
a p plic atio n o r p ro ceed in gs f o r r e sto ra tio n s h all l ie .
( 3 ) W here g o ods h av e b een c o nd em ned a n d a re i n t h e p osse ssio n o f s o m e
a u th orit y oth er th an th e Com mis sio ner th ey sh all be re tu rn ed to th e
C om mis sio ner f o r d is p osa l u nder s u bse ctio n ( 2 ).
( 4 ) W here g o ods a re so ld b y p ublic au ctio n th ir ty d ay s’n otic e o f sa le
s h all b e g iv en i n s u ch m an ner a s t h e C om mis sio ner m ay d ir e ct.
( 5 ) W here g o ods a re s o ld u nder t h is s e ctio n th e p ro ce ed s t h ere o f s h all b e
a p plie d i n t h e d is c h arg e o f –
( a )th e v alu e a d d ed t a x , i f a n y;
( b ) t h e e x pen se s o f r e m oval a n d s a le ;
( c ) t h e r e n t a n d c h arg es d ue t o t h e C om mis sio n er; a n d
( d ) t h e f r e ig h t a n d a n y o th er c h arg es.
( 6 ) T he bala n ce , if an y, le ft afte r ap pli c atio n of th e pro ceed s under
s u bse ctio n ( 5 ) s h all b e p aid i n to t h e V alu e A dded T ax r e v en ue.
5 4. W here a n yth in g h as b een s e iz ed u nder th is A ct, th en th e M in is te r m ay ,
w heth er o r n ot th e th in g h as b een c o ndem ned , d ir e ct th at it s h all b e r e le ase d a n d
r e sto re d to th e p ers o n fro m w hom it w as s e iz ed o r to th e o w ner th ere o f, u pon
s u ch c o nditio ns a s t h e M in is te r m ay t h in k f it.
P A RT X III – S E TTLE M EN T O F C ASE S B Y T H E
C O M MIS SIO NER
5 5. (1 ) T he C om m is sio ner m ay , w here h e is sa tis fie d th at a p ers o n h as
c o m mitte d a n o ffe n ce u nder th is A ct in re sp ect o f w hic h a p en alt y o f a fin e is
p ro vid ed , o r in re sp ect o f w hic h a n yth in g is lia b le to fo rfe itu re , c o m poun d th e
o ffe n ce a n d m ay o rd er th at p ers o n to p ay s u ch s u m o f m oney , n ot e x ceed in g th e
a m ount o f t h e f in e t o w hic h h e w ould h av e b een l ia b le i f h e h ad b een p ro se cu te d
a n d c o nvic te d fo r th e o ffe n ce, a s h e m ay th in k fit; a n d h e m ay o rd er a n yth in g
l ia b le t o f o rfe itu re i n c o n nectio n t h ere w ith t o b e c o ndem ned :
P ro vid ed th at th e C om mis sio ner sh all n ot e x erc is e h is p ow ers u n der th is
s e ctio n u nle ss th e p ers o n a d m its in w ritin g th at h e h as c o m mitt e d th e o ffe n ce
a n d r e q uests t h e C om mis sio ner t o d eal w ith t h e o ffe n ce u nd er t h is s e ctio n.
( 2 ) W here t h e C om mis sio ner m ak es a n o rd er u nder t h is s e ctio n –

Effe c t o n
i m positio n
o r v aria tio n o f t a x
A pplic atio n o f
C usto m s a n d
E xcis e Act to
i m porte d g o ods.
1 0 o f 1 99 0,s . 2 7 .
(
a ) t h e o rd er s h all b e p ut i n to w ritin g a n d s h all h av e a tta ch ed t o i t t h e
r e q uest o f t h e p ers o n t o t h e C om mis sio ner t o d eal w ith t h e m atte r; a n d
( b ) th e o rd er s h all s p ecif y th e o ffe n ce w hic h th e p ers o n c o m mitte d a n d
t h e p en alt y i m pose d b y t h e C om mis sio ner; a n d
( c )a c o p y o f t h e o rd er s h all b e g iv en t o t h e p ers o n i f h e s o r e q uests ; a n d
( d ) t h e p ers o n s h all n ot b e l ia b le t o f u rth er p ro se c u tio n i n r e sp ect o f t h e
o ffe n ce e x cep t w ith th e e x pre ss c o nse n t o f th e A tto rn ey -G en era l; a n d
u nle ss th at c o nse n t h as b een g iv en , if a p ro se cu tio n is b ro ugh t it s h all
b e a g o od d efe n ce f o r th at p ers o n to p ro v e th at th e o ff e n ce w ith w hic h
h e i s c h arg ed h as b een c o m pounded u nder t h is s e c tio n; a n d
( e ) su bje ct to p ara g ra p h (d ), th e o rd er sh all b e fin al a n d sh all n ot b e
s u bje ct t o a p peal a n d m ay b e e n fo rc ed i n t h e s a m e m an ner a s a d ecre e
o r o rd er o f t h e H ig h C ou rt.

P A RT X IV – M IS C ELLA NEO US P R O VIS IO NS
5 6. (1 ) If , afte r an y ag re em en t h as b een en te re d in to fo r th e sa le o r
d eliv ery o f an y ta x ab le su pply at a p ric e ex pre ssly o r im plic itl y in clu siv e o f
t a x es o r d utie s, a n y a lte ra tio n ta k es p la ce in th e a m ount o f ta x p ay ab le to th at
s u pply b efo re th e ta x b eco m es d ue, th en , in th e ab se n ce o f ex pre ss w ritte n
p ro vis io n to th e co ntr a ry betw een th e partie s to th e ag re em en t an d
n otw ith sta n din g th e p ro vis io ns o f an y o th er w ritte n la w , th e ag re em en t sh all
h av e e ffe ct a s f o llo w s –
( a ) in th e c ase o f th e a lt e ra tio n b ein g a n ew o r in cre ase d ta x , th e s e lle r,
a fte r pay m en t, w heth er dir e ctl y or in dir e ctl y , of th e ta x , m ay ad d th e
d if fe re n ce c au se d b y t h e a lte ra tio n t o t h e a g re ed p ric e;
( b ) in th e c ase o f th e a lte ra tio n b ein g th e a b olitio n o r r e d uctio n o f ta x , th e
p urc h ase r m ay , if th e s e lle r h as n ot, d ir e ctl y o r in dir e ctl y , p aid th e ta x o r
h as p aid th e ta x at th e lo w er ra te , d ed u ct th e d if fe re n ce cau se d b y th e
a lte ra tio n f ro m t h e a g re ed p ric e;
( c ) a n y r e fu nd o r p ay m en t o f i n cre ase d t a x r e su ltin g f ro m t h e a lte ra tio n n ot
b ein g f in all y a d opte d s h all b e a d ju ste d b etw een t h e p artie s t o t h e a g re em en t
a s t h e c ase m ay r e q uir e .
( 2 ) I f , u nder a n y l a w r e la tin g to th e c o ntr o l o f p ric es o r c h arg es, a p ric e is
f ix ed , o r an y v aria tio n in p ric e is p ro hib ite d o r re g u la te d , in re la tio n to an y
t a x ab le su pply th en , n otw ith sta n din g an y p ro vis io n o f th at la w , w here ta x in
r e la tio n to th at s u pply is im pose d o r a lte re d th e p ric e m ay b e v arie d s tr ic tl y in
a cco rd an ce w ith th at im positio n o r v aria tio n w hen th e se lle r h as, d ir e ctly o r
i n dir e ctl y , b een a ffe cte d b y t h at i m positio n o r a lte ra tio n.
5 7. (1 ) S ubje ct to th is A ct, th e C usto m s a n d E xcis e A ct a n d a n y ru le s m ad e
t h ere u nder re la tin g to cu sto m s gen era ll y w heth er m ad e befo re or afte r th e
c o m men cem en t of th is A ct sh all hav e eff e ct, w ith su ch ex cep tio ns an d
a d ap ta tio ns a s m ay b e p re sc rib ed , in r e la tio n to im porte d ta x ab le g o ods, w heth er
l ia b le to a n y d uty o f c u sto m s o r n ot, a s if a ll s u ch g o ods w ere lia b le to d utie s o f
c u sto m s a n d a s i f t h ose d utie s i n clu ded t a x .
( 2 ) E xcep t fo r th e purp ose s of su bpara g ra p h (i) of para g ra p h (c ) of

Cap . 4 72
R eg ula tio ns.
9 o f 2 000 ,s . 3 1. s
u bse ctio n (1 ) o f se ctio n 9 o f th is A ct, th at se ctio n sh all h av e eff e ct to th e
e x clu sio n o f s e ctio n 1 27 o f th e C usto m s a n d E xcis e A ct in re la tio n to ta x ab le
g o ods.
( 3 ) ( R ep ea le d b y 1 0 o f 1 990, s . 2 7)
5 8. T he M in is te r m ay m ak e re g u la tio ns f o r th e b ette r c arr y in g o ut o r g iv in g
e ffe ct to th e p urp ose s a n d p ro vis io ns o f th is A ct, a n d w ith out p re ju dic e to th e
g en era lit y o r t h e f o re g o in g, t h e r e g u la tio ns m ay –
( a ) pre sc rib e co nditio ns an d pro ced ure fo r th e re g is tr a ti o n of ta x ab le
p ers o ns;
( b ) p ro vid e fo r th e s u b m is sio n o f re tu rn s a n d th e p la ce a t w hic h re tu rn s
a re t o b e s u bm itte d a n d t a x i s t o b e p aid ;
( c ) a llo w f o r th e r e m is sio n o f s m all a m ounts o f ta x a t th e d is c re tio n o f th e
C om mis sio ner;
( d ) p re sc rib e th e fo rm o f n otic es, re tu rn s o r o th er fo rm s re q uir e d fo r th e
p urp ose s o f t h is A ct;
( e ) p re sc rib e a n y o th er th in g w hic h is to b e p re sc rib ed f o r th e p u rp ose s o f
a n y p ro vis io n o f t h is A ct.
5 9. [ sp en t]

1 0 o f 1 99 0 S .2 8
8 o f 1 991 S . 4 3
9 o f 1 992 S . 2 6
4 o f 1 993 S . 2 6
8 o f 1 994 S . 2 5
1 3 o f 1 99 5 S . 6 5
8 o f 1 996 S . 1 9
8 o f 1 997 S .2 3
8 o f 1 998 S .2 3
4 o f 1 999 S .2 5
9 o f 2 000 S . 3 2
F IR ST S C H ED ULE S .6 ( 2 )

R ATES O F T A X

P A RT 1

Subje ct t o P art I I o f t h is S ch ed ule a n d P art B o f t h e F if th S ch ed ule , t h e r a te o f t a x
r e fe rre d t o i n s e ctio n 6 s h all b e 1 6 p er c en t o f t h e t a x ab le v alu e.
P A RT I I
T he ta x ab le s e rv ic es lis te d b elo w s h all b e c h arg ed ta x a t th e ra te o f 1 4 p er c en t o f th e
t a x ab le v alu e.

Desc rip tio n o f s e rv ic e

1 . Resta u ra n t s e rv ic es, in clu din g b ar a n d b ev era g e s e rv ic es, s u pplie d b y a r e sta u ra n t
o w ner o r o p era to r.
2 . Acco m modatio n an d all o th er se rv ic es p ro vid ed b y a h ote l o w ner o r o pera to r
i n clu din g te le co m munic atio ns, en te rta in m en t, la u ndry , dry cle an in g, sto ra g e,
s a fe ty d ep osits , c o nfe re n ce a n d b usin ess s e rv ic es.

S E C O ND S C H ED ULE S .2

E X EM PT G OODS
P A RT 1

Tariff N o. T ariff D esc rip tio n
0 101.1 0.0 0 Pure -b re d b re ed in g h o rs e s, a sse s, m ule s a n d h in nie s.
0 101.9 0.0 0 Oth er h ors e s, a sse s m ule s a n d h in nie s.
0 102.1 0.0 0 Liv e p u re -b re d b re ed in g b ovin e a n im als .
0 102.9 0.0 0 Oth er l iv e b ovin e a n im als .
0 103.1 0.0 0 Liv e p u re -b re d b re ed in g s w in e.
0 103.9 1.0 0 Oth er l iv e s w in e w eig h in g l e ss t h an 5 0 k g.
0 103.9 2.0 0 Oth er l iv e s w in e w eig h in g 5 0 k g. o r m ore .
0 104.1 0.0 0 Liv e s h eep .
0 104.2 0.0 0 Liv e g o ats .
0 105.1 1.0 0 Liv e f o w ls o f t h e s p ecie s G allu s d om estic u s, w eig hin g n ot m ore t h an
1 85g.
0 105.1 2.0 0 Turk ey s n ot w eig h in g m ore t h an 1 85 g.

Tariff N o. T ariff D esc rip tio n
0 105.1 9.0 0 Oth er l iv e p oultr y w eig h in g n ot m ore t h an 1 85 g.
0 105.9 2.0 0 Liv e f o w ls o f t h e s p ecie s G allu s d om estic u s, w eig hin g n ot m ore t h an
2 000g.
0 105.9 3.0 0 Liv e f o w ls o f t h e s p ecie s G allu s d om estic u s, w eig hin g m ore t h an
2 000g.
0 105.9 9.0 0 Liv e d u ck s, g eese , t u rk ey s a n d g u in ea f o w ls , w eig hin g m ore t h an
2 000g.
0 106.1 1.0 0 Prim ate s.
0 106.1 2.0 0 Whale s, d olp hin s a n d p orp ois e s ( m am mals o f t h e o rd er C eta cean );
m an ate es a n d d u go n gs ( m am mals o f t h e o rd er S ir e n ia ).
0 106.1 9.0 0 Oth er m am mals .
0 106.2 0.0 0 Rep tile s ( in clu din g s n ak es a n d t u rtle s).
0 106.3 1.0 0 Bir d s o f p re y .
0 106.3 2.0 0 Psitta cif o rm es ( in clu din g p arro ts , p ara k eets , m aca w s a n d c o ck ato os).
0 106.3 9.0 0 Oth er B ir d s.
0 106.9 0.1 0 Oth er b ir d s o f a k in d u se d m ain ly f o r h um an f o od .
0 106.9 0.2 0 Oth er l iv e a n im als .
0 201.1 0.0 0 Carc asse s a n d h alf -c a rc a sse s o f b ovin e a n im als , f r e sh o r c h ille d .
0 201.2 0.0 0 Oth er c u ts w ith b one i n , o f b ovin e a n im als , f r e sh o r c h ille d .
0 201.3 0.0 0 Bonele ss m eat o f b ovin e a n im als , f re sh o r c h ille d .
0 202.1 0.0 0 Carc asse s a n d h alf -c a rc a sse s o f b ovin e a n im als , f r o zen .
0 202.2 0.0 0 Oth er c u ts w ith b one i n , o f b ovin e a n im als , f ro zen .
0 202.3 0.0 0 Bonele ss m eat o f b ovin e a n im als , f ro zen .
0 203.1 1.0 0 Carc asse s a n d h alf c arc asse s o f s w in e, f r e sh o r c h il le d .
0 203.1 2.0 0 Ham s, s h ould ers a n d c u ts t h ere o f, w ith b one i n , o f s w in e, f re sh o r
c h ille d .
0 203.1 9.0 0 Oth er m eat o f s w in e, f r e sh o r c h ille d .
0 203.2 1.0 0 Carc asse s a n d h alf -c a rc a sse s o f s w in e, f ro zen .
0 203.2 2.0 0 Ham s, s h ould ers a n d c u ts t h ere o f, w ith b one i n , o f s w in e, f ro zen .
0 203.2 9.0 0 Oth er m eat o f s w in e, f ro zen .
0 204.1 0.0 0 Carc asse s a n d h alf -c a rc a sse s o f l a m b, f re sh o r c h ille d .
0 204.2 1.0 0 Carc asse s a n d h alf -c a rc a sse s o f s h eep , f re sh o r c h ille d .
0 204.2 2.0 0 Oth er c u ts w ith b one i n , o f s h eep , f re sh o r c h ille d .
0 204.2 3.0 0 Bonele ss m eat o f s h eep , f re sh o r c h ille d .
0 204.3 0.0 0 Carc asse s a n d h alf -c a rc a sse s o f l a m b, f ro zen .
0 204.4 1.0 0 Carc asse s a n d h alf -c a rc a sse s o f s h eep , f ro zen .
0 204.4 2.0 0 Oth er c u ts w ith b one i n , o f s h eep , f ro zen .
0 204.4 3.0 0 Oth er b onele ss m eat o f s h eep , f ro zen .
0 204.5 0.0 0 Meat o f g o ats , f re sh , c h il le d o r f ro zen .
0 205.0 0.0 0 Meat o f h ors e s, a sse s, m ule s o r h in nie s, f re sh , c h ille d o r f ro zen .
0 206.1 0.0 0 Edib le o ffa l o f b ovin e a n im als , f re sh o r c h ille d .
0 206.2 1.0 0 Tongu es o f b ovin e a n im als , f ro zen .
0 206.2 2.0 0 Liv ers o f b ovin e a n im als , f ro zen .
0 206.2 9.0 0 Oth er e d ib le o ffa l, o f b ov in e a n im als , f ro zen .
0 206.3 0.0 0 Edib le o ffa l o f s w in e, f re sh o r c h ille d .
0 206.4 1.0 0 Liv ers o f s w in e, f ro zen .
0 206.4 9.0 0 Oth er e d ib le o ffa l o f s w in e, f ro zen .
0 206.8 0.0 0 Edib le o ffa l o f s h eep , g o ats , h ors e s, a sse s, m ule s a n d h in nie s, f re sh
o r c h ille d .
0 206.9 0.0 0 Edib le o ffa l o f s h eep , g o ats , h ors e s, a sse s, m ule s o r h in nie s, f ro zen .
0 207.1 1.0 0 Meat o f f o w ls o f t h e s p ec ie s G allu s d om estic u s, n ot c u t i n p ie ces,
f re sh o r c h ille d .
0 207.1 2.0 0 Meat o f f o w ls o f t h e s p ec ie s G allu s d om estic u s, n ot c u t i n p ie ces,
f ro zen .
0 207.1 3.0 0 Cuts a n d e d ib le o ffa l, o f f o w ls o f t h e s p ecie s g allu s—– — — —- — -+

Tariff N o. T ariff D esc rip tio n
d om estic u s, f re sh o r c h ille d .
0 207.1 4.0 0 Cuts a n d e d ib le o ffa l, o f f o w ls o f t h e s p ecie s g allu s d om estic u s,
f ro zen .
0 207.2 4.0 0 Meat o f t u rk ey s n ot c u t i n p ie ces, f r e sh o r c h ille d .
0 207.2 5.0 0 Meat o f t u rk ey s n ot c u t i n p ie ces, f ro zen .
0 207.2 6.0 0 Cuts a n d e d ib le o ffa l, o f t u rk ey s, f r e sh o r c h ille d .
0 207.2 7.0 0 Cuts a n d e d ib le o ffa ls , o f t u rk ey s, f ro zen .
0 207.3 2.0 0 Meat o f d uck s, g eese o r g u in ea f o w ls , n ot c u t i n p ie ces, f r e sh o r
c h ille d .
0 207.3 3.0 0 Meat o f d uck s, g eese o r g u in ea f o w ls , n ot c u t i n p ie ces, f ro zen .
0 207.3 4.0 0 Fatt y l iv ers o f d uck s, g ee se o r g u in ea f o w ls , f re sh o r c h ille d .
0 207.3 5.0 0 Oth er m eat a n d e d ib le o ffa l o f d uck s, g eese o r g u in ea f o w ls , f re sh o r
c h ille d .
0 207.3 6.0 0 Oth er m eat a n d e d ib le o ffa l o f d uck s, g eese o r g u in ea f o w ls , f ro zen .
0 208.1 0.0 0 Meat a n d e d ib le m eat o ff a l, o f r a b bits o r h are s, f re sh , c h ille d o r
f ro zen .
0 208.2 0.0 0 Fro gs© l e g s, f re sh , c h ille d o r f ro zen .
0 208.3 0.0 0 Oth er m eat a n d e d ib le o ffa l o f p rim ate s, f re sh o r c h ille d .
0 208.4 0.0 0 Oth er m eat a n d e d ib le o ffa l o f w hale s, d olp hin s, p orp ois e s
( m am mals o f t h e o rd er C eta ce an ) ; o f m an ate es a n d d ugo n gs
( m am mals o f t h e o rd er S ir e n ia ) f re sh , c h ille d o r f r o zen f re sh , c h ille d
o r f ro zen .
0 208.5 0.0 0 Oth er m eat a n d e d ib le o ffa l o f r e p tile s ( in clu din g s n ak es a n d t u rtle s).

0 208.9 0.0 0 Oth er m eat a n d e d ib le m eat o ff a l, f re sh , c h ille d o r f ro zen .
0 301.1 0.0 0 Liv e o rn am en ta l f is h .
0 301.9 1.0 0 Liv e t r o ut.
0 301.9 2.0 0 Liv e e els .
0 301.9 3.0 0 Liv e c arp .
0 301.9 9.0 0 Oth er l iv e f is h .
0 302.1 1.0 0 Tro ut, f re sh o r c h ille d .
0 302.1 2.0 0 Pacif ic , A tla n tic a n d D an ube S alm on, f re sh o r c h ille d .
0 302.1 9.0 0 Oth er s a lm onid ae, f re sh o r c h ille d .
0 302.2 1.0 0 Halib ut, f re sh o r c h ille d .
0 302.2 2.0 0 Pla ic e, f re sh o r c h ille d .
0 302.2 3.0 0 Sole , f re sh o r c h ille d .
0 302.2 9.0 0 Oth er f la t f is h , f re sh o r c h ille d .
0 302.3 1.0 0 Alb aco re o r l o n gfin ned t u nas, f re sh o r c h ille d .
0 302.3 2.0 0 Yello w fin t u nas, f r e sh o r c h ille d .
0 302.3 3.0 0 Skip ja ck o r s tr ip e-b ellie d b onito , f re sh o r c h ille d .
0 302.3 4.0 0 Big ey e t u nas ( T hunnus o besu s).
0 302.3 5.0 0 Blu efin t u nas ( T hunnus t h yn nus).
0 302.3 6.0 0 South ern b lu efin t u nas ( T hunnus m acco yii) .
0 302.3 9.0 0 Oth er t u nas, f r e sh o r c h il le d .
0 302.4 0.0 0 Herrin gs, f re sh o r c h ille d .
0 302.5 0.0 0 Cod, f re sh o r c h ille d .
0 302.6 1.0 0 Sard in es, s a rd in ella , b ris lin g o r s p ra ts , f re sh o r c h ille d .
0 302.6 2.0 0 Had dock , f re sh o r c h ille d .
0 302.6 3.0 0 Coalf is h , f re sh o r c h ille d .
0 302.6 4.0 0 Mack ere l, f r e sh o r c h ille d .
0 302.6 5.0 0 Dogfis h a n d o th er s h ark s, f re sh o r c h ille d .
0 302.6 6.0 0 Eels , f re sh o r c h ille d .
0 302.6 9.0 0 Oth er f is h , f r e sh o r c h ille d .

Tariff N o. T ariff D esc rip tio n
0 302.7 0.0 0 Liv ers a n d r o es o f f is h , f r e sh o r c h ille d .
0 303.1 1.0 0 Sock ey e s a lm on ( r e d s a lm on) ( O nco rh yn ch us n erk a).
0 303.1 9.0 0 Oth er p acif ic s a lm onid ae , f ro zen .
0 303.2 1.0 0 Tro ut, f ro zen .
0 303.2 2.0 0 Atla n tic s a lm on a n d D an ube s a lm on, f ro zen .
0 303.2 9.0 0 Oth er s a lm onid ae, f ro zen .
0 303.3 1.0 0 Halib ut, f ro zen .
0 303.3 2.0 0 Pla ic e, f ro zen .
0 303.3 3.0 0 Sole , f ro zen .
0 303.3 9.0 0 Oth er f la t f is h , f ro zen .
0 303.4 1.0 0 Alb aco re o r l o n gfin ned t u nas, f ro zen .
0 303.4 2.0 0 Yello w fin t u nas, f ro zen .
0 303.4 3.0 0 Skip ja ck o r s tr ip e-b ellie d b onito , f ro zen .
0 303.4 4.0 0 Big ey e t u nas ( T hunnus o besu s).
0 303.4 5.0 0 Blu efin t u nas ( T hunnus t h yn nus).
0 303.4 6.0 0 South ern b lu efin t u nas ( T hunnus m acco yii) .
0 303.4 9.0 0 Oth er t u nas, f ro zen .
0 303.5 0.0 0 Herrin gs, f ro zen .
0 303.6 0.0 0 Cod, f ro zen .
0 303.7 1.0 0 Sard in es, f ro zen .
0 303.7 2.0 0 Had dock , f ro zen .
0 303.7 3.0 0 Coalf is h , f ro zen .
0 303.7 4.0 0 Mack ere l, f ro zen .
0 303.7 5.0 0 Dogfis h a n d o th er s h ark s, f ro zen .
0 303.7 6.0 0 Eels , f ro zen .
0 303.7 7.0 0 Sea b ass, f ro zen .
0 303.7 8.0 0 Hak e, f ro zen .
0 303.7 9.0 0 Oth er f is h , f ro zen .
0 303.8 0.0 0 Liv ers a n d r o es o f f is h , f r o zen .
0 304.1 0.0 0 Fis h f ille ts , a n d o th er f is h m eat ( w heth er o r n ot m in ced ), f r e sh o r
c h ille d .
0 304.2 0.0 0 Fro zen f ille ts o f f is h .
0 304.9 0.0 0 Oth er f is h f ille ts a n d o th er f is h m eat ( w heth er o r n ot m in ced ), f ro zen .
0 306.1 1.0 0 Rock l o bste r a n d o th er s e a c ra w fis h , f ro zen .
0 306.1 2.0 0 Lobste rs , f ro zen .
0 306.1 3.0 0 Shrim ps a n d p ra w ns, f ro zen .
0 306.1 4.0 0 Cra b s, f ro zen .
0 306.2 1.0 0 Rock l o bste r a n d o th er s e a c ra w fis h , n ot f ro zen .
0 306.2 2.0 0 Lobste rs , n ot f ro zen .
0 306.2 3.0 0 Shrim ps a n d p ra w ns, n ot f ro zen .
0 307.2 1.0 0 Scallo ps, i n clu din g q uee n s c allo ps, o f t h e g era P ectin , C hla m ys o r
P la co pecte n , l iv e, f re sh o r c h ille d .
0 307.3 1.0 0 Musse ls , l iv e, f re sh o r c h ille d .
0 307.4 1.0 0 Cuttle f is h a n d s q uid , l iv e, f re sh o r c h ille d .
0 307.5 1.0 0 Octo pus, l iv e, f re sh o r c h ille d .
0 401.1 0.0 0 Milk a n d c re am , n ot c o n cen tr a te d n o r c o nta in in g a d ded s u gar o r
o th er s w eete n in g m atte r, o f a f a t c o nte n t, b y w eig h t, n ot e x ceed in g
1 % .
0 401.2 0.0 0 Milk a n d c re am , n ot c o n cen tr a te d n o r c o nta in in g a d ded s u gar o r
o th er s w eete n in g m atte r, o f a f a t c o nte n t, b y w eig h t, e x ceed in g 1 %
b ut n ot e x ceed in g 6 % .
0 401.3 0.0 0 Milk a n d c re am , n ot c o n cen tr a te d n o r c o nta in in g a d ded s u gar o r
o th er s w eete n in g m atte r, o f a f a t c o nte n t, b y w eig h t, e x ceed in g 6 % .
0 402.9 9.1 0 Milk , s p ecia ll y p re p are d f o r i n fa n ts .
0 407.0 0.0 0 Bir d s© e g gs, i n s h ell, f r e sh , p re se rv ed o r c o ok ed .

Tariff N o. T ariff D esc rip tio n
0 408.1 1.0 0 Egg-y o lk s, d rie d .
0 408.1 9.0 0 Egg y o lk s, o th er t h an d rie d .
0 408.9 1.0 0 Bir d s© e g gs, n ot i n s h ell, d rie d .
0 408.9 9.0 0 Oth er b ir d s© e g gs, n ot i n s h ell, f re sh , c o ok ed b y s te am in g o r b y
b oilin g i n w ate r, m ould ed , f ro zen o r o th erw is e p re se rv ed , w heth er o r
n ot c o nta in in g a d d ed s u gar o r o th er s w eete n in g m atte r.
0 511.1 0.0 0 Bovin e s e m en .
0 511.9 1.1 0 Fis h w aste .
0 511.9 1.2 0 Fis h o va.
0 511.9 1.9 0 Oth er p ro ducts o f f is h o r c ru sta c ean s, m ollu sk s o r o th er a q uatic
i n verte b ra te s; d ead a n im als o f C hap te r 3 , u nfit f o r h um an
c o nsu m ptio n.
0 511.9 9.1 0 Anim al s e m en o th er t h an b ovin e s e m en .
0 511.9 9.2 0 Sin ew s a n d t e n dons; p arin gs a n d s im ila r w aste o f r a w h id es a n d
s k in s.
0 511.9 9.9 0 Oth er a n im al p ro du cts n ot e ls e w here s p ecif ie d o r i n clu ded .
0 603.1 0.1 0 Cut f lo w ers , f re sh .
0 603.1 0.2 0 Flo w er b uds, f re sh .
0 701.9 0.0 0 Pota to , o th er t h an p ota to s e ed , f r e sh o r c h ille d .
0 702.0 0.0 0 Tom ato es, f re sh o r c h ille d .
0 703.1 0.0 0 Onio ns a n d s h allo ts , f re sh o r c h ille d .
0 703.2 0.0 0 Garlic , f r e sh o r c h ille d .
0 703.9 0.0 0 Leek s a n d o th er a llia c eo us v eg eta b le s, f re sh o r c h ille d .
0 704.1 0.0 0 Cau lif lo w ers a n d h ead ed b ro cco li, f r e sh o r c h ille d .
0 704.2 0.0 0 Bru sse ls s p ro uts , f r e sh o r c h ille d .
0 704.9 0.0 0 Cab bag es, k ohir a b i, k ale a n d s im ila r e d ib le b ra ssic as, f re sh o r
c h ille d .
0 705.1 1.0 0 Cab bag e l e ttu ce ( h ead l e ttu ce), f r e sh o r c h ille d .
0 705.1 9.0 0 Oth er l e ttu ce, f re sh o r c h ille d .
0 705.2 1.0 0 Witlo of c h ic o ry ,f re sh o r c h ille d .
0 705.2 9.0 0 Oth er c h ic o ry , f r e sh o r c h ille d .
0 706.1 0.0 0 Carro ts a n d t u rn ip s, f r e sh o r c h ille d .
0 706.9 0.0 0 Sala d b eetr o ot, s a ls if y , c ele ria c, r a d is h es a n d s im ila r e d ib le r o ots ,
f re sh o r c h ille d .
0 707.0 0.0 0 Cucu m bers a n d g h erk in s, f re sh o r c h ille d .
0 708.1 0.0 0 Peas, s h elle d o r u nsh elle d , f re sh o r c h ille d .
0 708.2 0.0 0 Bean s, s h elle d o r u nsh ell e d , f re sh o r c h ille d .
0 708.9 0.0 0 Oth er l e g u m in ous v eg eta b le s, s h elle d o r u nsh elle d , f re sh o r c h ille d .
0 709.1 0.0 0 Glo be a rtic h okes, f re sh o r c h ille d .
0 709.2 0.0 0 Asp ara g u s, f re sh o r c h ille d .
0 709.3 0.0 0 Auberg in es ( e g g-p la n ts ), f re sh o r c h ille d .
0 709.4 0.0 0 Cele ry o th er t h an c ele ria c, f re sh o r c h ille d .
0 709.5 1.0 0 Mush ro om s, f re sh o r c h il le d .
0 709.5 2.0 0 Tru ffle s, f re sh o r c h ille d .
0 709.5 9.0 0 Oth er m ush ro om s a n d t r u ffle s.
0 709.6 0.0 0 Fru its o f t h e g en us C ap sic u m o r o f t h e g en us P im en ta , f r e sh o r
c h ille d .
0 709.7 0.0 0 Spin ach , N ew Z eala n d s p in ach a n d o ra ch e s p in ach ( g ard en s p in ach ),
f re sh o r c h ille d .
0 709.9 0.0 0 Oth er v eg eta b le s, f r e sh o r c h ille d .
0 710.1 0.0 0 Pota to es ( u nco oked o r c o oked b y s te am in g o r b oilin g i n w ate r),
f ro zen .
0 710.2 1.0 0 Peas, s h elle d o r u nsh elle d , ( u nco oked o r c o oked b y s te am in g o r
b oilin g i n w ate r), f ro zen .
0 710.2 2.0 0 Bean s, s h elle d o r u nsh ell e d , ( u nco oked o r c o ok ed b y s te am in g o r

Tariff N o. T ariff D esc rip tio n
b oilin g i n w ate r), f ro zen .
0 710.2 9.0 0 Oth er l e g u m in ous v eg eta b le s, s h elle d o r u nsh elle d , ( u nco oked o r
c o oked b y s te am in g o r b oilin g i n w ate r), f ro zen .
0 710.3 0.0 0 Spin ach , N ew Z eala n d s p in ach a n d o ra ch e s p in ach ( g ard en s p in ach ),
( u nco oked b y s te am in g o r b oilin g i n w ate r), f ro zen .
0 710.4 0.0 0 Sw eet c o rn , ( u n co oked o r c o oked b y s te am in g o r b oilin g i n w ate r),
f ro zen .
0 710.8 0.0 0 Oth er v eg eta b le s, ( u nco o ked o r c o oked b y s te am in g o r b oilin g i n
w ate r), f ro zen .
0 710.9 0.0 0 Mix tu re s o f v eg eta b le s, ( u nco oked o r c o oked b y s te am in g o r b oilin g
i n w ate r), f ro zen .
0 712.2 0.0 0 Onio ns, d rie d , w hole , c u t, s lic ed , b ro ken o r i n p ow der, b ut n ot f u rth er
p re p are d .
0 712.3 1.0 0 Mush ro om s o f t h e g en us A garic u s, d rie d , w hole , c u t, s lic ed , b ro ken
o r i n p ow der, b ut n ot f u rth er p re p are d .
0 712.3 2.0 0 Wood e ars ( A uric u la ria s p p.) , d rie d , w hole , c u t, s lic ed , b ro ken o r i n
p ow der, b ut n ot f u rth er p re p are d .
0 712.3 3.0 0 Je ll y f u n gi ( T re m ella s p p .) , d rie d , w hole , c u t, s lic e d , b ro ken o r i n
p ow der, b ut n ot f u rth er p re p are d .
0 712.3 9.0 0 Oth er d rie d v eg eta b le s, d rie d , w hole , c u t, s lic ed , b ro ken o r i n
p ow der, b ut n ot f u rth er p re p are d .
0 712.9 0.0 0 Oth er v eg eta b le s; m ix tu re s o f v eg eta b le s, d rie d , w hole , c u t, s lic ed ,
b ro ken o r i n p ow der, b ut n ot f u rth er p re p are d .
0 713.1 0.0 0 Peas ( p is u m s a tiv um ) d rie d , s h elle d , w heth er o r n ot s k in ned o r s p li t.
0 713.2 0.0 0 Chic k peas ( g arb an zo s), d rie d , s h elle d , w heth er o r n ot s k in ned o r
s p lit.
0 713.3 1.0 0 Bean s o f t h e s p ecie s V im a m ungo ( l) H ep p er o r V ig n a r a d ia ta ( l)
W ilc z ek ), d rie d , s h elle d , w heth er o r n ot s k in ned o r s p lit.
0 713.3 2.0 0 Sm all r e d ( A dzu ki) b ean s ( p hase o lu s o r v ag n a a g ula ris a ris ), d rie d ,
s h elle d , w heth er o r n ot s k in ned o r s p lit.
0 713.3 3.0 0 Kid ney b ean s, i n clu din g w hite p ea b ean s ( p hase o lu s v ulg aris ), d rie d ,
s h elle d , w heth er o r n ot s k in ned o r s p lit.
0 713.3 9.0 0 Oth er b ean s o f t h e s p ecie s V ig n a s p p. P hase o lu s s p p., d rie d , s h elle d ,
w heth er o r n ot s k in ned o r s p lit.
0 713.4 0.0 0 Len tils , d rie d , s h elle d , w heth er o r n ot s k in ned o r s p lit.
0 713.5 0.0 0 Bro ad b ean s ( v ic ia f a b a v ar. m ajo r) a n d h ors e b ean s ( v ic ia f a b a
v ar.e q uin a, f a b a v ar.m in or), d rie d , s h elle d , w heth er o r n ot s k in ned o r
s p lit.
0 713.9 0.0 0 Oth er l e g u m in ous v eg eta b le s, d rie d , s h elle d , w heth er o r n ot s k in ned
o r s p lit.
0 714.1 0.0 0 Man io c ( c assa v a), f re sh o r d rie d , w heth er o r n ot s lic ed o r i n t h e f o rm
o f p elle ts .
0 714.2 0.0 0 Sw eet p ota to es, f r e sh o r d rie d , w heth er o r n ot s lic ed o r i n t h e f o rm o f
p elle ts .
0 714.9 0.0 0 Arro w ro ot, s a le p , J e ru sa le m a rtic h okes a n d s im ila r r o ots a n d t u bers
w ith h ig h s ta rc h o r i n su lin c o nte n t, f re sh , c h ille d , f ro zen o r d rie d ,
w heth er o r n ot s lic ed o r i n t h e f o rm o f p elle ts ; s a g o p ith .
0 801.1 1.0 0 Coco nuts , f re sh o r d rie d , w heth er o r n ot s h elle d o r p eele d ,
d esic cate d .
0 801.1 9.0 0 Coco nuts , f re sh o r d rie d , w heth er o r n ot s h elle d o r p eele d , n ot
d esic cate d .
0 801.2 1.0 0 Bra z il n uts , i n s h ell, f re sh o r d rie d .
0 801.2 2.0 0 Bra z il n uts , s h elle d , f re sh o r d rie d .
0 801.3 1.0 0 Cash ew n uts , i n s h ell, f re sh o r d rie d .
0 801.3 2.0 0 Cash ew n uts , s h elle d , f r e sh o r d rie d .

Tariff N o. T ariff D esc rip tio n
0 802.1 1.0 0 Alm onds i n s h ell.
0 802.1 2.0 0 Alm onds, s h elle d .
0 802.2 1.0 0 Haz eln uts o r f ilb erts , i n s h ell, f re sh o r d rie d .
0 802.2 2.0 0 Haz eln uts o r f ilb erts , s h elle d , f re sh o r d rie d .
0 802.3 1.0 0 Waln uts i n s h ell, f re sh o r d rie d .
0 802.3 2.0 0 Waln uts s h elle d , f re sh o r d rie d .
0 802.4 0.0 0 Chestn uts ( C asta n ea s p p.) , f re sh o r d rie d , w heth er o r n ot s h elle d o r
p eele d .
0 802.5 0.0 0 Pis ta ch io s, f re sh o r d rie d , w heth er o r n ot s h elle d o r p eale d .
0 802.9 0.1 1 Maca dam ia n u t i n s h ell
0 802.9 0.1 9 Oth er m ac ad am ia n uts
0 802.9 0.2 0 Bete l n uts , f r e sh o r d rie d , w heth er o r n ot s h elle d o r p eele d .
0 802.9 0.9 0 Oth er n uts , f re sh o r d rie d , w heth er o r n ot s h elle d o r p eele d .
0 803.0 0.0 0 Ban an as, i n clu din g p la n ta in s, f re sh o r d rie d .
0 804.1 0.0 0 Date s, f r e sh o r d rie d .
0 804.2 0.0 0 Fig s, f re sh o r d rie d .
0 804.3 0.0 0 Pin eap ple s, f re sh o r d rie d .
0 804.4 0.0 0 Avocad os, f re sh o r d rie d .
0 804.5 0.0 0 Guav as, m an go es a n d m an go ste en s, f re sh o r d rie d .
0 805.1 0.0 0 Ora n ges, f re sh o r d rie d .
0 805.2 0.0 0 Man darin s ( in clu din g t a n gerin es a n d s a ts u m as); c le m en tin es,
w ilk in gs a n d s im ila r c itr u s h yb rid s, f re sh o r d rie d .
0 805.4 0.0 0 Gra p efru it, f re sh o r d rie d .
0 805.5 0.0 0 Lem ons ( C itr u s l im on, C itr u s l im onum ) a n d l im es ( C itr u s
a u ra n tif o lia , C itr u s l a tif o lia )), f r e sh o r d rie d .
0 805.9 0.0 0 Oth er c itr u s f r u it, f re sh o r d rie d .
0 806.1 0.0 0 Gra p es, f re sh .
0 806.2 0.0 0 Gra p es, d rie d .
0 807.1 1.0 0 Wate rm elo ns, f re sh .
0 807.1 9.0 0 Oth er m elo ns a n d p ap aw s ( p ap ay as), f r e sh .
0 807.2 0.0 0 Fre sh P ap aw s ( p ap ay as)
0 808.1 0.0 0 Apple s, f re sh .
0 808.2 0.0 0 Pears a n d q uin ces, f r e sh .
0 809.1 0.0 0 Apric o ts , f re sh .
0 809.2 0.0 0 Cherrie s, f r e sh .
0 809.3 0.0 0 Peach es, i n clu din g n ecta rin es, f re sh .
0 809.4 0.0 0 Plu m s a n d s lo es, f re sh .
0 810.1 0.0 0 Str a w berrie s, f re sh .
0 810.2 0.0 0 Rasp berrie s, b la ck berrie s, m ulb errie s a n d l o gan b errie s, f re sh .
0 810.3 0.0 0 Bla ck , w hite o r r e d c u rr a n ts a n d g o ose b errie s, f r e sh .
0 810.4 0.0 0 Cra n berrie s, b ilb errie s a n d o th er f ru its o f t h e g en u s V accin iu m , f r e sh .
0 810.5 0.0 0 Kiw if ru it, f re sh .
0 810.6 0.0 0 Duria n s, f r e sh
0 810.9 0.0 0 Oth er f ru it, f r e sh .
0 813.1 0.0 0 Apric o ts , d rie d .
0 813.2 0.0 0 Pru nes, d rie d .
0 813.3 0.0 0 Apple s, d rie d .
0 813.4 0.0 0 Oth er d rie d f ru it.
0 813.5 0.0 0 Mix tu re s o f n uts o r d rie d f ru its o f C hap te r 8 .
1 001.1 0.0 0 Duru m w heat
1 001.9 0.0 0 Oth er w heat a n d m eslin .
1 002.0 0.0 0 Rye.
1 003.0 0.0 0 Barle y .
1 004.0 0.0 0 Oats .
1 005.9 0.0 0 Oth er m aiz e ( c o rn ).

Tariff N o. T ariff D esc rip tio n
1 006.1 0.0 0 Ric e i n t h e h usk ( p ad d y o r r o u gh ).
1 006.2 0.0 0 Husk ed ( b ro w n) r ic e.
1 006.3 0.0 0 Sem i- m ille d o r w holl y m ille d r ic e, w heth er o r n ot p olis h ed o r g la z ed .
1 006.4 0.0 0 Bro ken r ic e.
1 007.0 0.0 0 Gra in s o rg h um .
1 008.1 0.0 0 Buck w heat.
1 008.2 0.0 0 Mille t.
1 008.3 0.0 0 Can ary s e ed .
1 008.9 0.0 0 Oth er c e re als
1 101.0 0.1 0 Wheat f lo ur.
1 101.0 0.2 0 Meslin f lo ur.
1 102.1 0.0 0 Rye f lo ur.
1 102.2 0.0 0 Maiz e ( c o rn ) f lo u r.
1 102.3 0.0 0 Ric e f lo ur.
1 102.9 0.0 0 Oth er c e re al f lo urs .
1 103.1 1.0 0 Gro ats a n d m eal o f w heat.
1 103.1 3.0 0 Gro ats a n d m eal o f m aiz e ( c o rn ).
1 103.1 9.1 0 Gro ats a n d m eal o f m eslin .
1 103.1 9.9 0 Gro ats a n d m eal o f o th er c ere als .
1 103.2 0.0 0 Pelle ts o f c ere als :
1 104.1 2.0 0 Rolle d o r f la k ed g ra in o f o ats .
1 104.1 9.0 0 Rolle d o r f la k ed g ra in o f o th er c e re als .
1 104.2 2.0 0 Oats g ra in s, o th erw is e w ork ed .
1 104.2 3.0 0 Maiz e ( c o rn ) g ra in s o th erw is e w ork ed .
1 104.2 9.0 0 Oth er c e re al g ra in s o th erw is e w ork ed .
1 104.3 0.0 0 Germ o f c ere als , w hole , r o lle d , f la k ed o r g ro und.
1 105.1 0.0 0 Flo ur, m eal a n d p o w der o f p ota to es.
1 105.2 0.0 0 Fla k es, g ra n ule s a n d p elle ts o f p ota to es.
1 106.1 0.0 0 Flo ur, m eal a n d p o w der o f t h e d rie d l e g u m in ous v eg eta b le s o f
h ead in g N o. 0 7.1 3.
1 106.2 0.0 0 Flo ur, m eal a n d p o w der o f s a g o o r o f r o ots o r t u bers o f h ead in g N o.
0 7.1 4.
1 106.3 0.0 0 Flo ur, m eal a n d p o w der o f t h e p ro ducts o f C hap te r 8 .
1 201.0 0.0 0 Soya b ean s, w heth er o r n ot b ro ken .
1 202.1 0.0 0 Gro undnuts , n ot r o aste d o r o th erw is e c o oked , i n s h ell.
1 202.2 0.0 0 Gro undnuts , n ot r o aste d o r o th erw is e c o oked , s h elle d , w heth er o r n ot
b ro ken .
1 204.0 0.0 0 Lin se ed , w heth er o r n ot b ro ken .
1 205.1 0.0 0 Low e ru cic a cid r a p e o r c o lz a s e ed s.
1 205.9 0.0 0 Oth er r a p e o r c o lz a s e ed s.
1 206.0 0.0 0 Sunflo w er s e ed s, w heth er o r n ot b ro ken .
1 207.1 0.0 0 Palm n uts a n d k ern els , w heth er o r n ot b ro k en .
1 207.2 0.0 0 Cotto n s e ed s, w heth er o r n ot b ro ken .
1 207.3 0.0 0 Casto r o il s e ed s, w heth er o r n ot b ro ken .
1 207.4 0.0 0 Sesa m um s e ed s, w heth er o r n ot b ro ken .
1 207.5 0.0 0 Musta rd s e ed s, w heth er o r n ot b ro ken .
1 207.6 0.0 0 Safflo w er s e ed s, w heth er o r n ot b ro ken .
1 207.9 1.0 0 Popp y s e ed s, w heth er o r n ot b ro ken .
1 207.9 9.0 0 Oth er o il s e ed s a n d o le ag in ous f ru its , w heth er o r n ot b ro ken .
1 208.1 0.0 0 Flo urs a n d m eals o f s o ya b ean s.
1 208.9 0.0 0 Oth er f lo urs a n d m eals o f o il s e ed s o r o le a g in ous f ru its , o th er t h an
t h ose o f m usta rd .
1 211.1 0.0 0 Liq uoric e r o ots .
1 211.2 0.0 0 Gin se n g r o ots .
1 211.3 0.0 0 Coca l e af.

Tariff N o. T ariff D esc rip tio n
1 211.4 0.0 0 Popp y s tr a w .
1 211.9 0.1 0 Cin ch ona b ark .
1 211.9 0.2 0 Pyre th ru m f lo w er.
1 211.9 0.9 0 Oth er p la n ts a n d p arts o f p la n ts ( in clu din g s e ed s a n d f ru its ), o f a k in d
u se d p rim aril y i n p erfu m ery , i n p harm ac y o r f o r i n se ctic id al,
f u ngic id al o r s im ila r p urp ose s, f re sh o r d rie d , w heth er o r n ot c u t,
c ru sh ed o r p o w dere d .
1 212.1 0.0 0 Locu st b ean s, i n clu din g l o cu st b ean s e ed s.
1 212.2 0.0 0 Seaw eed s a n d o th er a lg ae.
1 212.3 0.0 0 Apric o t, p ea ch o r p lu m s to nes a n d k ern els .
1 212.9 1.0 0 Sugar b eet, o th er t h an s e ed .
1 213.0 0.0 0 Cere al s tr a w a n d h usk s, u npre p are d , w heth er o r n ot c h opped , g ro und,
p re sse d o r i n t h e f o rm o f p elle ts .
1 214.1 0.0 0 Lucern e ( a lf a lf a ) m eal a n d p elle ts .
1 214.9 0.0 0 Sw ed es, m an go ld s, f o dder r o ots , h ay , c lo ver, s a in fo in , f o ra g e k ale ,
l u pin es, v etc h es a n d s im ila r f o ra g e p ro du cts , w heth er o r n ot i n t h e
f o rm o f p elle ts .
1 905.9 0.3 0 Ord in ary b re ad , g lu te n b re ad a n d u nle av en ed b re ad .
2 302.1 0.0 0 Bra n , s h arp s a n d o th er r e sid ues o f m aiz e ( c o rn ), w heth er o r n ot i n t h e
f o rm o f p elle ts .
2 302.2 0.0 0 Bra n , s h arp s a n d o th er r e sid ues o f r ic e, w heth er o r n ot i n t h e f o rm o f
p elle ts .
2 302.3 0.0 0 Bra n , s h arp s a n d o th er r e sid ues o f w heat, w heth er o r n ot i n t h e f o rm
o f p elle ts .
2 302.4 0.0 0 Bra n , s h arp s a n d o th er r e sid ues o f o th er c ere als , w heth er o r n ot i n t h e
f o rm o f p elle ts .
2 302.5 0.0 0 Bra n , s h arp s a n d o th er r e sid ues o f l e g u m in ous p la n ts , w heth er o r n ot
i n t h e f o rm o f p elle ts .
2 307.0 0.0 0 Win e l e es; a rg o l.
2 308.1 0.0 0 Aco rn s a n d h o rs e -c h estn uts , o f a k in d u se d i n a n im al f e ed in g n ot
e ls e w here s p ecif ie d o r i n clu ded .
2 709.0 0.1 0 Conden sa te s.
2 709.0 0.9 0 Oth er p etr o le u m o ils a n d o ils o bta in ed f ro m b itu m in ous m in era ls ,
c ru de.
2 710.1 1.1 1 Avia tio n s p ir it.
2 710.1 1.1 2 Moto r s p ir it ( g aso lin e), p re m iu m .
2 710.1 1.1 3 Moto r s p ir it ( g aso lin e), r e g u la r.
2 710.1 1.1 4 Spir it t y p e j e t f u el.
2 710.1 1.1 5 Specia l b oilin g p oin t s p ir it a n d w hite s p ir it.
2 710.1 1.1 9 Oth er l ig h t o ils a n d p re p ara tio ns.
2 710.1 9.1 0 Partl y r e fin ed ( in clu din g t o pped c ru des).
2 710.1 9.2 2 Oth er K ero se n e.
2 710.1 9.2 9 Oth er m ed iu m p etr o le u m o ils a n d p re p ara tio ns.
2 710.1 9.3 2 Gas o il ( a u to m otiv e, l ig h t, a m ber, f o r h ig h s p eed e n gin es).
2 710.1 9.3 3 Oth er g as o ils .
2 711.1 1.0 0 Liq uefie d n atu ra l g as.
2 711.1 2.0 0 Pro pan e.
2 711.1 3.0 0 Buta n es.
2 711.1 4.0 0 Eth yle n e, p ro p yle n e, b uty le n e e t b uta d ie n e.
2 711.1 9.0 0 Oth er l iq uefie d p etr o le u m g ase s.
2 711.2 1.0 0 Natu ra l g as i n g ase o us s ta te .
2 711.2 9.0 0 Oth er n atu ra l g as i n g ase o us s ta te .
3 706.1 0.1 0 Cin em ato gra p hic f ilm , e x pose d a n d d ev elo ped , o f a w id th o f 3 5 m m
o r m ore , c o nsis tin g o nly o f a s o und t r a ck , n eg ativ e o r p ositiv e.

Tariff N o. T ariff D esc rip tio n
3 706.1 0.2 0 New sre el o f a w id th o f 3 5 m m o r m ore .
3 706.1 0.9 0 Oth er c in em ato gra p hic f ilm , e x pose d a n d d ev elo ped , o f a w id th o f
3 5 m m o r m ore b ut e x clu din g f ilm o f t a rif f N o. 3 7 06.1 0.1 0 o r
n ew sre els .
3 706.9 0.1 1 Cin em ato gra p hic f ilm e x pose d a n d d ev elo ped , o f a w id th n ot
e x ceed in g 8 m m, c o nsis ti n g o nly o f a s o und t r a ck , n eg ativ e o r
p ositiv e.
3 706.9 0.1 2 New sre el o f a w id th n ot e x ceed in g 8 m m.
3 706.9 0.1 9 Oth er c in em ato gra p hic f ilm , e x pose d a n d d ev elo ped , o f a w id th n ot
e x ceed in g 8 m m e x clu din g f ilm o f t a rif f N o. 3 706.9 0.1 1 o r n ew sre e l.
3 706.9 0.2 1 Cin em ato gra p hic f ilm , e x pose d a n d d ev elo ped , o f a w id th e x ceed in g
8 m m b ut n ot e x ceed in g 1 6 m m c o nsis tin g o f s o und t r a ck , n eg ativ e
o r p ositiv e.
3 706.9 0.2 2 New sre el o f a w id th e x ceed in g 8 m m b ut n ot e x ce ed in g 1 6 m m.
3 706.9 0.2 9 Oth er c in em ato gra p hic f ilm , e x pose d a n d d ev elo ped , o f a w id th
e x ceed in g 8 m m b ut n ot e x ceed in g 1 6 m m e x clu d in g f ilm s o f t a rif f
N o. 3 706.9 0.2 1 o r n ew sre el.
3 706.9 0.3 1 Cin em ato gra p hic f ilm e x pose d a n d d ev elo ped , o f a w id th e x ceed in g
1 6 m m. b ut n ot e x ceed in g 3 4 m m. c o nsis tin g o nly o f s o und t r a ck ,
n eg ativ e o r p ositiv e.
3 706.9 0.3 2 New sre el o f a w id th e x ceed in g 1 6 m m b ut n ot e x ceed in g 3 4 m m.
3 706.9 0.3 9 Oth er c in em ato gra p hic f ilm , e x pose d a n d d ev elo ped , o f a w id th
e x ceed in g 1 6 m m b ut n ot e x ceed in g 3 4 m m e x clu din g f ilm o f t a rif f
N o. 3 706.9 0.3 1 o r n ew sre els .
4 101.2 0.0 0 Whole h id es a n d s k in s, o f a w eig h t p er s k in n ot e x ceed in g 8 k g w hen
s im ply d rie d , 1 0 k g w hen d ry -s a lte d , o r 1 6 k g w hen f re sh , w et- s a lt e d
o r o th erw is e p re se rv ed .
4 101.4 0.0 0 Hid es a n d s k in s o f e q uin e a n im als .
4 101.5 0.0 0 Whole h id es a n d s k in s, o f w eig h t e x ceed in g 1 6 k g.
4 101.9 0.0 0 Oth er, i n clu din g b utts , b en ds a n d b ellie s.
4 102.1 0.0 0 Raw s k in s o f s h eep o r l a m b ( fre sh , o r s a lte d , d rie d , l im ed , p ic k le d o r
o th erw is e p re se rv ed , b ut n ot t a n ned , p arc h m en t- d re sse d o r f u rth er
p re p are d ), w ith w ool o n, w heth er o r n ot s p lit, o th er t h an t h ose
e x clu ded b y N ote 1 ( c ) t o C hap te r 4 1.
4 102.2 1.0 0 Raw s k in s o f s h eep o r l a m bs ( p ic k le d , b ut n ot t a n ned , p arc h m en t-
d re sse d o r f u rth er p re p are d ), w ith out w ool o n w heth er o r n ot s p lit,
o th er t h an t h ose e x clu ded b y N ote 1 ( c ) t o C hap te r 4 1.
4 102.2 9.0 0 Oth er r a w s k in s o f s h eep o r l a m b ( fr e sh , o r s a lte d , d rie d , l im ed ,
p ic k le d o r o th erw is e p re se rv ed , b ut n ot t a n ned , p arc h m en t- d re ss e d o r
f u rth er p re p are d ), w ith w ool o n, w heth er o r n ot s p lit, o th er t h an t h ose
e x clu ded b y N ote 1 ( c ) t o C hap te r 4 1.
4 103.1 0.0 0 Oth er r a w h id es a n d s k in s ( fre sh , o r s a lte d , d rie d , l im ed , p ic k le d o r
o th erw is e p re se rv ed , b ut n ot t a n ned , p arc h m en t- d re sse d o r f u rth er
p re p are d ), w heth er o r n ot d eb arr e d o r s p lit, o th er t h an t h ose e x clu ded
b y N ote 1 ( b ) o r 1 ( c ) t o C hap te r 4 1, o f g o ats o
4 103.2 0.0 0 Oth er r a w h id es a n d s k in s ( fre sh , o r s a lte d , d rie d , l im ed , p ic k le d o r
o th erw is e p re se rv ed , b ut n ot t a n ned , p arc h m en t- d re sse d o r f u rth er
p re p are d ), w heth er o r n ot d eb arr e d o r s p lit, o th er t h an t h ose e x clu ded
b y N ote 1 ( b ) o r 1 ( c ) t o C hap te r 4 1, o f r e p tile
4 103.3 0.0 0 Oth er r a w h id es a n d s k in s ( fre sh , o r s a lte d , d rie d , l im ed , p ic k le d o r
o th erw is e p re se rv ed , b ut n ot t a n ned , p arc h m en t- d re sse d o r f u rth er
p re p are d ), w heth er o r n ot d eb arr e d o r s p lit, o th er t h an t h ose e x clu ded
b y N ote 1 ( b ) o r 1 ( c ) t o C hap te r 4 1, o f s w in e.
4 103.9 0.0 0 Oth er r a w h id es a n d s k in s o th er t h an o f r e p tile s, s w in e, g o ats o r k id s.
4 402.0 0.0 0 Wood c h arc o al ( in clu din g s h ell o r n ut c h arc o al) , w heth er o r n ot

Tariff N o. T ariff D esc rip tio n
a g glo m era te d .
4 421.9 0.4 0 Wooden c o ffin s.
4 818.4 0.1 0 San ita ry t o w els a n d t a m pons.
4 902.9 0.0 0 Oth er N ew sp ap ers , j o urn als a n d p erio dic als w heth er o r n ot i llu str a te d
o r c o nta in in g a d vertis in g m ate ria ls .
4 907.0 0.1 0 Ban k n ote s.
4 907.0 0.2 0 Unuse d p osta g e, r e v en u e o r s im ila r s ta m ps.
4 907.0 0.9 0 Sta m p-im pre sse d p ap er; s to ck , s h are o r b ond c e rtif ic ate s a n d s im il a r
d ocu m en ts o f t itle .
5 601.1 0.1 0 San ita ry t o w els a n d t a m pons.
7 118.9 0.0 0 Oth er c o in s.
8 802.1 1.0 0 Helic o pte rs o f a n u nla d e w eig h t n ot e x ce ed in g 2 ,0 00 k g.
8 802.1 2.0 0 Helic o pte rs o f a n u nla d e w eig h t e x ceed in g 2 ,0 00 k g.
8 802.2 0.0 0 Aero pla n es a n d o th er a ir c ra ft, o f a n u nla d e w eig h t n ot e x ceed in g
2 ,0 00 k g.
8 802.3 0.0 0 Aero pla n es a n d o th er a ir c ra ft, o f a n u nla d e w eig h t e x ceed in g 2 ,0 00
k g b ut n ot e x ceed in g 1 5,0 00 k g.
8 802.4 0.0 0 Aero pla n es a n d o th er a ir c ra ft, o f a n u nla d e w eig h t e x ceed in g 1 5,0 00
k g.
8 802.6 0.0 0 Spacecra ft ( in clu din g s a te llite s) a n d s u borb ita l a n d s p acec ra ft l a u n ch
v eh ic le s.
8 805.1 0.0 0 Air c ra ft l a u nch in g g ear a n d p arts t h ere o f; d eck -a rr e sto r o r s im ila r
g ear a n d p arts t h ere o f.
8 805.2 1.0 0 Air c o m bat s im ula to rs a n d p arts t h ere o f.
8 805.2 9.0 0 Oth er g ro und f ly in g t r a in ers a n d p arts t h ere o f.
9 301.1 1.0 0 Self -p ro pelle d a rtille ry w eap ons ( fo r e x am ple , g u n s, h ow itz ers a n d
m orta rs ), o th er t h an r e v olv ers , p is to ls a n d t h e a rm s o f h ead in g 9 3.0 7.
9 301.1 9.0 0 Oth er a rtille ry w eap ons ( fo r e x am ple , g u ns, h o w itz ers a n d m orta rs ).
9 301.2 0.0 0 Rock et l a u nch ers ; f la m e-th ro w ers ; g re n ad e l a u nch ers ; t o rp ed o t u bes
a n d s im ila r p ro je cto rs .
9 301.9 0.0 0 Oth er m ilita ry w eap ons ( fo r e x am ple , g u ns, h o w itz ers a n d m orta rs ),
o th er t h an r e v olv ers , p is to ls a n d t h e a rm s o f h ead in g 9 3.0 7.

PA RT I I
( i) Tax ab le g o ods s o ld b y r e g is te re d p ers o ns w here in put ta x in clu ded
i n t h e p ric e o f s u ch g o od s w as n ot a llo w ed .
( ii) Moto r v eh ic le s so ld b y u nre g is te re d p ers o ns w here n o in put ta x
w as d ed ucte d b y a p re v io us o w ner o f s u ch v eh ic le s.

T H IR D S C H ED ULE ( S .2 ( 1 ))

E X EM PT S E R VIC ES
T he f o llo w in g s e rv ic es s h all b e e x em pt s e rv ic es f o r t h e p urp ose s o f t h e A ct –
1. Fin an cia l s e rv ic es e x clu din g t h e f o llo w in g:-

( a ) f in an cia l a n d m an ag em en t a d vis o ry s e rv ic e s;

(b ) s a fe c u sto d y s e rv ic es;
( c ) e x ecu to rs h ip a n d t r u ste esh ip s e rv ic es.
2. In su ra n ce a n d r e in su ra n ce s e rv ic es.
3. (1 ) S ubje ct t o s u bpara g ra p h ( 2 ),e d ucatio n a n d t r a in in g s e rv ic es
o ffe re d t o s tu den ts b y i n stitu tio ns a n d e sta b lis h m en ts r e g is te re d
b y t h e G ov ern m en t.
( 2 ) S ubpara g ra p h ( 1 ) s h all n ot a p ply i n r e sp ect o f b usin ess o r u se r
t r a in in g a n d o th er c o nsu lta n cy s e rv ic es d esig n ed t o i m pro ve w ork
p ra ctic es a n d e ffic ie n cy o f a n o rg an is a tio n.
4. Med ic al, v ete rin ary , d en ta l a n d n urs in g s e rv ic es.
5. San ita ry a n d p est c o ntr o l s e rv ic es r e n dere d t o d om estic h ouse h old s.
6. Agric u ltu ra l, a n im al h usb an dry a n d h ortic u ltu ra l s e rv ic es.
7. Socia l w elf a re s e rv ic es p ro vid ed b y c h arita b le o rg an iz atio ns
r e g is te re d a s s u ch , o r w hic h a re e x em pte d f ro m r e g is tr a tio n, b y
t h e R eg is tr a r o f S ocie tie s u nder s e ctio n 1 0 o f t h e S ocie tie s A ct, C ap .
1 08.
or b y t h e N on-G ov ern m en ta l O rg an iz atio ns C o-o rd in atio n N o.1 9 o f
1 990
Board u nd er s e ctio n 1 0 o f t h e N on G overn m en ta l O rg an iz atio ns
C o-o rd in atio n A ct, 1 990 a n d w hose i n co m e i s e x em pt f ro m t a x
u nder p ara g ra p h 1 0 o f t h e F ir s t S ch ed ule t o t h e I n co m e T ax A ct Cap .
4 70.
an d a p pro ved b y t h e C om mis sio ner o f S ocia l S erv ic es.
8. Buria l a n d c re m atio n s e rv ic es, i n clu din g s e rv ic es p ro vid ed i n t h e
m ak in g o f a rr a n gem en ts f o r o r i n c o nn ectio n w ith t h e d is p osa l o f
t h e r e m ain s o f t h e d ead .
9. Tra n sp orta tio n o f p ass e n gers b y a n y m ean s o f c o n vey an ce b ut
e x clu din g w here t h e m ean s o f c o nvey an ce i s h ir e d o r c h arte re d .
1 0. Ren tin g, l e asin g, h ir in g o r l e ttin g o f –
(a ) la n d;
( b ) re sid en tia l b uild in gs; a n d
(c ) n on-re sid en tia l b uild in gs.
“P ro vid ed t h at t h is p ara g ra p h s h all n ot a p ply w here s u ch s e rv ic es a re s u pp lie d
i n r e sp ect o f –
(i) car p ark s e rv ic es; o r

(ii) co nfe re n ce o r e x hib itio n s e rv ic es,e x cep t w here s u ch
s e rv ic es a re p ro vid ed f o r e d ucatio nal i n stitu tio ns a s p art o f
l e arn in g”;
1 1. Posta l s e rv ic es p ro vid ed t h ro ugh s u pply o f p osta g e s ta m ps,
i n clu din g r e n ta l o f p ost b ox es a n d m ail b ag s a n d a n y s u bsid ia ry
s e rv ic es t h ere to .
12. C om munit y , s o cia l a n d w elf a re s e rv ic es p ro vid ed b y L ocal
A uth oritie s.
13. I n su ra n ce a g en cy , i n su ra n ce b ro kera g e, s to ck e x ch an ge b ro k era g e
a n d t e a a n d c o ff e e b ro kera g e s e rv ic es.
14. ( 1 ) S ubje ct t o p ara g ra p h ( 2 ), t h e h ir in g, l e asin g, o r c h arte rin g o f
g o ods l is te d i n P art I o f t h e S eco nd S ch ed ule a n d P art B o f t h e
F if th S ch ed ule , b ut e x clu din g t h e c h arte rin g o f a ir c ra fts a n d
h ir in g o f b use s.
( 2 ) P ara g ra p h ( 1 ) s h all n ot a p ply i n r e sp ect o f t h e c h arte rin g o f
a ir c ra fts f o r t h e p ro vis io n o f a ir a m bula n ce s e rv ic e s.
15. T our o pera tio n a n d t r a v el a g en cy s e rv ic es i n clu din g t r a v el, h ote l,
h olid ay a n d o th er s u p plie s m ad e t o t r a v elle rs b ut e x clu din g i n –
h ouse s u pplie s a n d s e rv ic es p ro vid ed f o r c o m mis sio n o th er t h an
c o m mis sio n e arn ed o n a ir t ic k etin g.

F or p urp ose s o f t h is p ara g ra p h i n -h ouse s u pplie s m ean s s u pplie s
w hic h a re e ith er –
(i) m ad e f ro m o w n r e so u rc es; o r
( ii) b ough t i n f ro m t h ir d p artie s b ut m ate ria ll y a lte re d s o
t h at t h e s u pply m ad e i s s u bsta n tia ll y d if fe re n t t o t h at
p urc h ase d .
1 6. S erv ic es r e n dere d b y –
( a ) tr a d e, p ro fe ssio nal a n d l a b our a sso cia tio ns ;
(b ) e d ucatio nal, p olitic al, r e li g io us, w elf a re a n d o th er
p hila n th ro pic a sso cia tio n s
t o t h eir m em bers :
Pro vid ed t h at t h is p ara g ra p h s h all n ot a p ply w here a n y
s u ch s e rv ic es a re r e n d ere d b y w ay o f b usin ess.
17. T he f o llo w in g e n te rta in m en t s e rv ic es –
( a ) s ta g e p la y s a n d p erfo rm an ces w hic h a re c o nducte d b y
e d ucatio nal i n stitu ti o ns, a p pro ved b y t h e M in is te r f o r t h e t im e
b ein g r e sp onsib le f o r e d ucatio n a s p art o f l e a rn in g;
(b ) s p orts , g am es o r c u ltu ra l p erfo rm an ces c o nducte d u nder t h e
a u sp ic es o f t h e M in is tr y f o r t h e t im e b ein g r e sp onsib le f o r c u ltu re a n d
s o cia l

s e rv ic es” ;
(c ) e n te rta in m en t o f a c h arita b le , e d ucatio nal, m ed ic a l s c ie n tif ic
o r c u ltu ra l n atu re a s m ay b e a p pro v ed i n w ritin g b y t h e
C om mis sio ner p rio r t o t h e d ate o f e n te rta in m en t f o r t h e b en efit
o f t h e p ublic ; o r
(d ) e n te rta in m en t o rg an is e d b y a n on -p ro fit m ak in g c h arita b le ,
e d ucatio nal, m ed ic al, s c ie n tif ic o r c u ltu ra l s o cie ty r e g is te re d
u nder t h e S ocie tie s A ct w here e n te rta in m en t i s i n f u rth era n ce o f
C ap .1 08.
t h e o bje cts o f s o cie ty a s m ay b e a p p ro ved i n w ritin g b y
C om mis sio ner p rio r t o t h e d ate o f t h e e n te rta in m en t.

1 8. A cco m modatio n a n d r e sta u ra n t s e rv ic es p ro vid ed w ith in t h e
f o llo w in g p re m is e s b y t h e p ro prie to rs t h ere o f:-

( a ) e sta b lis h m en ts o pera te d b y c h arita b le o r r e li g io us
o rg an iz atio ns r e g is te re d u nder t h e S ocie tie s A ct f o r c h arita b le C ap .
1 08. o r r e li g io us p urp ose s; o r
( b ) e sta b lis h m en ts o pera te d b y a n e d ucatio nal t r a in in g i n stitu tio ns

a p pro v ed b y t h e M in is te r f o r t h e u se o f t h e s ta ff a n d s tu den ts b y
t h at i n stitu tio n; o r
( c ) e sta b lis h m en ts o p era te d b y a m ed ic al i n stitu tio n a p pro ved b y t h e
M in is te r f o r t h e t im e b ein g r e sp onsib le f o r h ea lth f o r t h e u se b y
t h e s ta ff a n d p atie n ts o f s u ch i n stitu tio ns; o r
( d ) c an te en s a n d c afe te ria s o pera te d b y a n e m plo yer f o r t h e b en efit
o f h is l o w -in co m e e m plo yees w hic h t h e C om mis sio ner m ay
a p pro ve s u bje ct t o s u ch c o nditio ns a s h e m ay p re sc rib e.
1 9. C onfe re n ce s e rv ic es c o ndu cte d f o r e d u catio nal i n stitu tio ns a s p art
o f l e arn in g w here s u ch i n stitu tio ns a re a p pro ved b y t h e M in is tr y
f o r t h e t im e b ein g r e sp onsib le f o r E ducatio n.
2 0. C ar p ark s e rv ic e s p ro vid ed b y l o cal a u th o ritie s a n d b y a n e m plo yer
t o h is e m plo yees o n t h e p re m is e s o f t h e e m plo yer.
21. Tra n sp orta tio n o f t o uris ts b y a n y m ean s o f c o nvey an ce.

P A RT 1 – D ESIG NATED G OODS 7 o f 2 002 s e c 3 3

A ll t a x ab le g o ods s h all b e d esig n ate d g o ods f o r t h e p urp ose s o f t h e A ct.

P A R T 1 1 – D ESIG NATED S E R VIC ES

T he fo llo w in g s h all b e d esig n ate d s e rv ic es fo r th e p urp ose s o f th is A ct a n d s h all n ot b e
s u bje ct t o t h e t u rn over l i m its p re sc rib ed i n t h e S ix th S ch ed ule t o t h e A ct.
1 . Acco unta n cy se rv ic es in clu din g an y ty p e o f au ditin g b ook k eep in g o r sim ila r
s e rv ic e.
2 . The p ro vis io n o f re p orts , a d vic e, in fo rm atio n o r s im ila r te ch nic al s e rv ic es in th e
f o llo w in g a re as –

(a ) man ag em en t, f in an cia l a n d r e la te d c o nsu lta n cy s e rv ic es;
( b ) re cru itm en t, s ta ffin g a n d t r a in in g;
( c ) mark et r e se arc h ;
( d ) public r e la tio ns;
( e ) ad vertis in g;
( f) actu aria l s e rv ic es; o r
( g ) mate ria l t e stin g s e rv ic es, e x clu din g m ed ic al, d en ta l o r a g ric u ltu ra l t e stin g
s e rv ic es.
3 . Com pute r s e rv ic es o f a n y d esc rip tio n, in clu din g t h e p ro vis io n o f b ure au f a cilitie s,
s y ste m s a n aly sis a n d d esig n , so ftw are d ev elo pm en t a n d tr a in in g, b ut e x clu din g
t r a in in g o ffe re d to s tu den ts in th e fu rth era n ce o f e d ucatio n a n d w hic h is n ot p art
o f u se r t r a in in g o r o th er b usin ess t r a in in g.
4 . Leg al an d arb itr a tio n se rv ic es in clu din g an y se rv ic es su pplie d in co nnectio n
t h ere w ith .
5 . Serv ic es s u pplie d b y a rc h ite cts ( in clu din g la n dsc ap e a rc h ite cts ), d ra u gh ts m en a n d
i n te rio r d esig n ers .
6 . Serv ic es s u pplie d b y la n d a n d b uild in g s u rv ey o rs , q uan tit y s u rv ey o rs , in su ra n ce
a sse sso rs , f ir e a n d m arin e s u rv ey o rs , l o ss a d ju ste rs o r s im ila r s e rv ic es.
7 . Serv ic es s u pplie d b y c o n su ltin g e n gin ee rs .

F O URTH S C H ED ULE

D ESIG NATED S U PPL IE S

[ S .2 . ( 1 )]

8. Serv ic es s u pplie d b y a u ctio neers , e sta te a g en ts a n d v alu ers .
9 . Serv ic es s u pplie d b y a g en ts , e x clu din g i n su ra n ce a g en ts .
1 0. Serv ic es s u pplie d b y b ro kers , e x clu din g s e rv ic es s u pplie d b y in su ra n ce b ro kers ,
s to ck e x ch an ge b ro kers a n d te a a n d c o ffe e b ro kers d ealin g e x clu siv ely in te a a n d
c o ffe e f o r e x port.
1 1. Serv ic es s u pplie d b y s e cu rit y a n d in vestig atio n o rg an is a tio ns in clu din g re n ta l o f
s e cu rit y e q uip m en t a n d i n sta lla tio n.
1 2. Advertis in g se rv ic es, in clu din g th e p la cem en t o f n otic es a n d a n nouncem en ts in
t h e p rin t an d ele ctr o nic m ed ia an d se rv ic es co nnecte d th ere w ith o r in cid en ta l
t h ere to , b ut e x clu din g d eath a n d f u nera l n otic es a n d a n nouncem en ts .
1 3. Tele co m munic atio n se rv ic es in clu din g re n ta l of te le co m munic atio n eq uip m en t
a n d i n sta lla tio n s e rv ic es.
1 4. Serv ic es s u pplie d b y c o n tr a cto rs .
1 5. Serv ic es p ro vid ed b y c le arin g a n d f o rw ard in g a g en ts .
1 6. S ecre ta ria l s e rv ic es s u pp lie d b y C ertif ie d P ublic S ecre ta rie s

F IF T H S C H ED ULE S .8

Z E R O -R ATIN G

P art A – Z ero R ate d S u pplie s [ s ( 8 ) ( 2 )]

W here, s u bje ct t o t h e s a tis fa ctio n o f t h e C om mis sio n er, t h e f o llo w in g s u ppli e s t a k e
p la ce i n t h e c o u rse o f a r eg is te red p erso n ‘s b usin ess, t h ey s h all b e z ero r a te d i n
a cco rd an ce w it h t h e p ro vis io n s o f S ectio n 8 :

1. T he e x porta tio n o f g oo ds a n d t a x ab le s e rv ic es.
2. The s u pply o f g oods o r ta x ab le s e rv ic es to d esig nate d fo re ig n a id fu n ded
c ap ita l in vestm en t p ro je cts w here th e a g re e m en t sp ecif ic all y p ro v id es fo r
t a x e x em ptio n, p ro vid ed th at th e s u pplie s a re a cq uir e d p rio r to p ay m en t o f
t a x es.
3. T he su pply of goods or ta x ab le se rv ic es to an ex port pro cessin g zo ne
e n te rp ris e a s sp ecif ie d in th e E xport P ro cess in g Z ones A ct (C ap .5 17 ), a s
b ein g e lig ib le f o r d uty a n d t a x f re e i m porta tio n.
4. T he s u pply o f g oods to a n y p ers o n o r o rg an iz atio n s p ecif ie d in th e E ig hth
S ch ed ule o r ta x ab le s e rv ic es to p ers o ns o r o rg an iz atio ns s p ecif ie d in P art C
o f t h e E ig hth S ch ed ule .
5. S hip sto re s su p plie d to in te rn ati o nal se a an d air carr ie rs o n in te rn atio nal
v o yag e o r f lig ht.
6. T he su pply o f g oods an d ta x ab le se rv ic es to ex porte rs u nder co n ditio ns
p re sc rib ed b y t h e C om mis sio ner.
7. The su pply o f ta x ab le g oods o r ta x ab le se rv ic es u nder a co ntr a c t to an
o ff ic ia l a id f u nded p ro je ct w here t h e a g re e m en t s p ecif ic all y p ro vid es f o r t h e
r e m is sio n o f t a x .

8 . S erv ic es su pp lie d b y hote l esta b lis h m en ts to fo re ig n tr a v el an d to u ris m
p ro m ote rs un derta k in g a to ur in th e pro m otio n of to uris m in K en ya
p ro vid ed th at th e to ur is re co m men ded b y th e D ir e cto r o f T ouris m an d
c o nducte d in c o nju ncti o n w ith lo cal to u r a sso cia tio ns in a cco rd an ce w ith a
p re d ete rm in ed w ritte n i tin era ry .

9 . The s u pply o f c o ff e e a n d t e a f o r e x port t o c o ffe e a n d t e a a u ctio n c e n te rs .
1 0. T he su pply of ele ctr ic al en erg y to a do m estic house h old w here th e
c o nsu m pti o n d oes n ot e x ceed t w o h undre d k il o w att- h ours .
1 1. T he s u pply o f t a x ab le s e rv ic es i n r e sp ect o f g o ods i n t r a n sit.
1 2. T he s u pply o f t a x ab le a ir p ort s e rv ic es t o t r a n sit a ir c ra ft.
1 3. T ax ab le s u p plie s t o A id A gen cie s f o r t h eir o ffic ia l u se .
1 4. T he s u pply o f t a x ab le g oods o r s e rv ic es t o a n y p ers o n w ho c arrie s o ut c o tto n
g in nin g.
1 5. S up ply o f w ate r d rillin g s e rv ic es i n clu din g a n y s e rv ic es s u pp lie d i n
c o nnec tio n t h ere w ith .

P A RT B – Z E R O R ATED G OODS. [ s . ( 8 ) ( 3 ) ]

T he t a xab le g ood s l is te d b elo w s h all b e z ero r a te d :
T arif f N o. Tarif f D esc rip tio n

0601.1 0.0 0 Bulb s, tu bers , tu bero u s ro ots , co rm s, cro w ns an d rh iz o m es,
d orm an t.
0 601.2 0.0 0 Bulb s, tu bers , tu bero us ro ots , co rm s, cro w ns an d rh iz o m es, in
g ro w th o r i n f lo w er; c h ic o ry p la n ts a n d r o ots .
0 602.1 0.0 0 Unro ote d c u ttin gs a n d s lip s o f l iv e p la n ts .
0 602.2 0.0 0 Tre es, s h ru bs a n d b ush es, g ra fte d o r n ot, o f k in ds w hic h b ea r e d ib le
f ru it o r n uts .
0 602.3 0.0 0 Rhododen dro ns a n d a z ale as, g ra fte d o r n ot.
0 602.4 0.0 0 Rose s, g ra fte d o r n ot.
0 602.9 0.0 0 Oth er liv e pla n ts (in clu din g th eir ro ots ), cu ttin gs an d slip s;
m ush ro om s p aw n.
0 701.1 0.0 0 Pota to s e ed , f re sh o r c h ille d .
0 901.1 1.1 0 Ara b ic a co ff e e, in bean s or se ed s, str ip ped of th eir sk in s, not
r o aste d o r d eca ffe in ate d .
0 901.1 1.2 0 Robusta co ffe e, in bean s or se ed s, str ip ped of th eir sk in s, not
r o aste d o r d eca ffe in ate d .
0 901.1 1.3 0 Ara b ic a co ffe e, in bean s or se ed s, str ip ped of th eir sk in s,
( p arc h m en t) n ot r o aste d o r d eca ffe in ate d .
0 901.1 1.4 0 Robusta co ffe e, in bean s or se ed s, str ip ped of th eir sk in s
( p arc h m en t) n ot r o aste d o r d eca ffe in ate d .
0 901.1 1.5 0 Ara b ic a c o ff e e i n b errie s, n ot r o aste d o r d ecaffe in ate d .
0 901.1 1.6 0 Robusta c o ffe e i n b errie s, n ot r o aste d o r d ecaffe in ate d .
0 901.1 1.7 0 Tria g e, n ot r o aste d o r d ecaff e in ate d .

Tarif f N o. Tarif f D esc rip tio n

0901.1 1.9 0 Oth er c o ffe e, n ot r o aste d o r d eca ffe in ate d .
1 005.1 0.0 0 Maiz e ( c o rn ) s e ed .
1 209.1 0.0 0 Sugar b eet s e ed o f a k in d u se d f o r s o w in g.
1 209.2 1.0 0 Lucern e ( a lf a lf a ) s e ed , o f a k in d u se d f o r s o w in g.
1 209.2 2.0 0 Clo ver ( T rif o liu m s p p.) s e ed , o f a k in d u se d f o r s o w in g.
1 209.2 3.0 0 Fesc u e s e ed , o f a k in d u se d f o r s o w in g.
1 209.2 4.0 0 Ken tu ck y b lu e g ra ss s e ed , o f a k in d u se d f o r s o w in g.
1 209.2 5.0 0 Rye g ra ss s e ed , o f a k in d u se d f o r s o w in g.
1 209.2 6.0 0 Tim oth y g ra ss s e ed , o f a k in d u se d f o r s o w in g.
1 209.2 9.0 0 Oth er s e ed s o f f o ra g e p la n ts , o th er t h an b eet s e ed , o f a k in d u se d f o r
s o w in g.
1 209.3 0.0 0 Seed s o f h erb aceo us p la n ts c u ltiv ate d p rin cip all y fo r th eir flo w ers ,
o f a k in d u se d f o r s o w in g.
1 209.9 1.0 0 Veg eta b le s e ed s, o f a k in d u se d f o r s o w in g.
1 209.9 9.0 0 Oth er s e ed s, f ru it a n d s p ore s, o f a k in d u se d f o r s o w in g.
1 702.3 0.0 0 Glu co se a n d g lu co se s y ru p, b ut c o nta in in g fru cto se o r c o nta in in g
i n t h e d ry s ta te l e ss t h an 2 0% b y w eig h t o f f ru cto se ..
1 702.4 0.1 0 Glu co se a n d d ex tr o se in clu din g s y ru p c o nta in in g in th e d ry s ta te a t
l e ast 20% by w eig h t but le ss th an 50% by w eig h t of fru cto se
e x clu din g i n vert s u gar.
1 702.4 0.2 0 Dex tr o se m onoh yd ra te ( M ed ic in al G lu co se ).
1 702.4 0.9 0 Oth er g lu co se a n d d ex tr o se in clu din g sy ru p c o n ta in in g in th e d ry
s ta te a t l e ast 2 0% b y w eig h t b ut l e ss t h an 5 0% b y w eig h t o f f ru cto se
e x clu din g i n vert s u gar.
1 702.5 0.0 0 Chem ic all y p ure f ru cto se .
1 702.6 0.0 0 Oth er f ru cto se a n d f ru cto se s y ru p, c o nta in in g in th e d ry s ta te m ore
t h an 5 0% b y w eig h t o f f ru cto se , e x clu din g i n vert s u gar.
1 702.9 0.0 0 Oth er, in clu din g in v ert su gar an d oth er su gar an d su gar sy ru p
b le n ds c o nta in in g i n t h e d ry s ta te 5 0% b y w eig h t o f f ru cto se .
1 901.1 0.0 0 Pre p ara tio ns f o r i n fa n t u se , p ut u p f o r r e ta il s a le .
2 106.9 0.2 0 Food p re p ara tio ns s p ecia ll y p re p are d f o r i n fa n ts .
2 304.0 0.0 0 Oil- c ak e a n d o th er s o lid re sid ues, w heth er o r n o t g ro und o r in th e
f o rm o f p elle ts , r e su ltin g f ro m t h e e x tr a ctio n o f s o ya-b ean o il.
2 305.0 0.0 0 Oil- c ak e a n d o th er s o lid re sid ues, w heth er o r n o t g ro und o r in th e
f o rm o f p elle ts , r e su ltin g f ro m t h e e x tr a ctio n o f g ro und-n ut o il.
2 306.1 0.0 0 Oil- c ak e a n d o th er re sid ues o f c o tto n s e ed s w heth er o r n ot g ro und
o r in th e fo rm o f p elle ts re su ltin g fro m th e e x tr a ctio n o f v eg eta b le
f a ts o r o ils , o th er t h an t h ose o f h ead in g 2 3.0 4 o r 2 3.0 5.
2 306.2 0.0 0 Oil- c ak e a n d o th er r e sid ues o f lin se ed w heth er o r n ot g ro und o r in
t h e f o rm o f p elle ts r e su lti n g f ro m th e e x tr a ctio n o f v eg eta b le f a ts o r
o ils , o th er t h an t h ose o f h ead in g 2 3.0 4 o r 2 3.0 5.
2 306.3 0.0 0 Oil- c ak e an d oth er re sid ues of su nflo w er se ed s w heth er or not
g ro und o r in th e fo rm o f p elle ts re su ltin g fro m th e e x tr a ctio n o f
v eg eta b le f a ts o r o ils , o th er t h an t h ose o f h ead in g 2 3.0 4 o r 2 3.0 5.
2 306.4 0.0 0 Oil- c ak e a n d o th er re sid ues o f ra p e o r c o lz a s e e d s w heth er o r n ot
g ro und o r in th e fo rm o f p elle ts re su ltin g fro m th e e x tr a ctio n o f
v eg eta b le f a ts o r o ils , o th er t h an t h ose o f h ead in g 2 3.0 4 o r 2 3.0 5.
2 306.4 1.0 0 Oil- c ak e a n d o th er r e sid u es o f l o w e ru cic a cid r a p e o r c o lz a s e ed s
2 306.4 9.0 0 Oth er o il- c ak e a n d o th er r e sid ues o f r a p e o r c o lz a s e ed s.
2 306.5 0.0 0 Oil- c ak e an d o th er re sid ues o f co co nut o r co p ra w heth er o r n ot
g ro und o r in th e fo rm o f p elle ts re su ltin g fro m th e e x tr a ctio n o f
v eg eta b le f a ts o r o ils , o th er t h an t h ose o f h ead in g 2 3.0 4 o r 2 3.0 5.
2 306.6 0.0 0 Oil- c ak e a n d o th er r e sid ues o f p alm n uts o r k ern els w heth er o r n ot
g ro und o r in th e fo rm o f p elle ts re su ltin g fro m th e e x tr a ctio n o f

Tarif f N o. Tarif f D esc rip tio n

veg eta b le f a ts o r o ils , o th er t h an t h ose o f h ead in g 2 3.0 4 o r 2 3.0 5.
2 306.7 0.0 0 Oil- c ak e a n d o th er s o lid r e sid ues o f m aiz e ( c o rn ) g erm , w heth er o r
n ot g ro und o r i n t h e f o rm o f p elle ts , r e su ltin g f ro m t h e e x tr a ctio n o f
v eg eta b le fa ts o r o ils , o th er th an th ose o f h ead in g N o. 2 3.0 4 o r
2 3.0 5.
2 306.9 0.1 0 Oil- c ak e a n d o th er s o lid re sid ues w heth er o r n ot g ro und o r in th e
f o rm o f p elle ts re su ltin g fro m th e e x tr a ctio n o f v eg eta b le fa ts a n d
o ils , o th er t h an t h ose o f h ead in g 2 3.0 4 o r 2 3.0 5.
2 306.9 0.9 0 Oth er o il- c ak e a n d o th er s o lid r e sid ues, w heth er o r n ot g ro und o r in
t h e fo rm o f p elle ts , re su ltin g fro m th e e x tr a ctio n o f v eg eta b le fa ts
a n d o ils , o th er t h an t h ose o f h ead in g 2 3.0 4 o r 2 3.0 5.
2 309.9 0.1 0 Pre p ara tio ns of a kin d use d in an im al fe ed in g w ith a basis of
m ola sse s.
2 309.9 0.9 0 Oth er p re p ara tio ns o f a k in d u se d i n a n im al f e ed in g.
2 520.2 0.1 0 Pla ste rs s p ecia ll y p re p are d f o r u se i n d en tis tr y .
2 710.1 9.2 1 Kero se n e t y p e j e t f u el.
2 801.1 0.0 0 Chlo rin e.
2 818.3 0.0 0 Alu m in um h yd ro x id e.
2 825.5 0.0 0 Copper o x id es a n d h yd ro xid es.
2 827.4 1.1 0 Copper o x ych lo rid es.
2 827.4 1.9 0 Oth er c h lo rid e o x id es a n d c h lo rid e h yd ro x id es o f c o pper.
2 827.4 9.0 0 Oth er c h lo rid e o x id es a n d c h lo rid e h yd ro x id es.
2 828.1 0.0 0 Com merc ia l c alc iu m h yp och lo rite , a n d o th er c alc iu m h yp oclo rite s.
2 833.2 2.0 0 Sulp hate s o f a lu m in um .
2 936.1 0.0 0 Pro vita m in s, u nm ix ed .
2 936.2 1.0 0 Vita m in s A a n d t h eir d eriv ativ es, u nm ix ed .
2 936.2 2.0 0 Vita m in B 1 a n d i ts d eriv ativ es, u nm ix ed .
2 936.2 3.0 0 Vita m in B 2 a n d i ts d eriv ativ es, u nm ix ed .
2 936.2 4.0 0 D- o r D L-P an to th en ic acid (V ita m in B 3 o r V ita m in B 5) an d its
d eriv ativ es, u nm ix ed .
2 936.2 5.0 0 Vita m in B 6 a n d i ts d eriv ativ es, u nm ix ed .
2 936.2 6.0 0 Vita m in B 12 a n d i ts d eriv ativ es, u nm ix ed .
2 936.2 7.0 0 Vita m in C a n d i ts d eriv ativ es, u nm ix ed .
2 936.2 8.0 0 Vita m in E a n d i ts d eriv ativ es, u nm ix ed .
2 936.2 9.0 0 Oth er v ita m in s a n d t h eir d eriv ativ es, u nm ix ed .
2 936.9 0.0 0 In te rm ix tu re of pro vita m in s an d vita m in s, in clu din g natu ra l
c o ncen tr a te s a n d t h eir d eriv ativ es, w heth er o r n ot i n a n y s o lv en t.
2 937.1 1.0 0 Som ato tr o pin , i ts d eriv ativ es a n d s tr u ctu ra l a n alo gues.
2 937.1 2.0 0 In su lin a n d i ts s a lts .
2 937.1 9.0 0 Oth er p oly p ep tic h orm on es.
2 937.2 1.0 0 Cortis o ne, hyd ro co rtis o ne, pre d nis o ne (d eh yd ro co rtis o ne) an d
p re d nis o lo ne ( d eh yd ro h yd ro co rtis o ne).
2 937.2 2.0 0 Halo gen ate d d eriv ativ es o f a d re n al c o rtic al h orm ones.
2 937.2 3.0 0 Oestr o gen a n d p ro gesto gen s.
2 937.2 9.0 0 Oth er a d re n al c o rtic al h o rm ones a n d t h eir d eriv ati v es.
2 937.3 1.0 0 Epin ep hrin e.
2 937.3 9.0 0 Oth er cate ch ola m in e horm ones, th eir deriv ativ es an d str u ctu ra l
a n alo gu es.
2 937.4 0.0 0 Am in o-a cid s d eriv ativ es.
2 937.5 0.0 0 Pro sta g la n din s, th ro m bo xan es an d le u kotr ie n es, th eir d eriv ati v es
a n d s tr u ctu ra l a n alo gu es.
2 937.9 0.0 0 Oth er h orm ones.
2 941.1 0.0 0 Pen ic illin s a n d th eir d eriv ativ es w ith a p en ic illa n ic a cid s tr u ctu re ;
s a lts t h ere o f.

Tarif f N o. Tarif f D esc rip tio n

2941.2 0.0 0 Str e p to m ycin s a n d t h eir d eriv ativ es; s a lts t h ere o f.
2 941.3 0.0 0 Tetr a c y clin es a n d t h eir d eriv ativ es; s a lts t h ere o f.
2 941.4 0.0 0 Chlo ra m phen ic o l a n d i ts d eriv ativ es; s a lts t h ere o f.
2 941.5 0.0 0 Ery th ro m ycin a n d i ts d eriv ativ es; s a lts t h ere o f.
2 941.9 0.0 0 Oth er a n tib io tic s.
3 001.1 0.0 0 Gla n ds a n d o th er o rg an s, d rie d , w heth er o r n ot p o w dere d .
3 001.2 0.0 0 Extr a cts o f g la n ds o r o th er o rg an s o r o f t h eir s e cre tio ns.
3 001.9 0.1 0 Hep arin a n d i ts s a lts .
3 001.9 0.9 0 Oth er hum an or an im al su bsta n ces pre p are d fo r th era p eu tic or
p ro ph yla ctic u se s, n ot e ls e w here s p ecif ie d o r i n clu ded .
3 002.1 0.0 0 Antis e ra an d oth er blo o d fra ctio ns an d m odif ie d im munolo gic al
p ro ducts , w heth er o r n o t o bta in ed b y m ean s o f b io te ch nolo gic al
p ro cesse s.
3 002.2 0.0 0 Vaccin es f o r h um an m ed ic in e.
3 002.3 0.0 0 Vaccin es f o r v ete rin ary m ed ic in e.
3 002.9 0.0 0 Hum an b lo od; a n im al b lo od p re p are d fo r th era p eu tic , p ro ph yla ctic
o r d ia g n ostic u se s; to x in s, c u ltu re s o f m ic ro -o rg an is m s (e x clu din g
y easts ) a n d s im ila r p ro du cts .
3 003.1 0.0 0 Med ic am en ts c o nta in in g p en ic illin s o r d eriv ativ es th ere o f, w it h a
p en ic illa n ic a cid s tr u ctu re , o f s tr e p to m ycin s o r t h eir d eriv ativ es, n ot
p ut u p i n m easu re d d ose s o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 003.2 0.0 0 Med ic am en ts c o nta in in g o th er a n tib io tic s n ot p u t u p in m easu re d
d ose s o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 003.3 1.0 0 Med ic am en ts c o nta in in g in su lin n ot p ut u p in m easu re d d ose s o r in
f o rm s o r p ack in gs f o r r e ta il s a le .
3 003.3 9.0 0 Oth er m ed ic am en ts co nta in in g horm ones or oth er pro ducts of
h ead in g N o. 29.3 7 but not co nta in in g an tib io tic s not put up in
m easu re d d ose s o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 003.4 0.0 0 Med ic am en ts co nta in in g alk alo id s o r d eriv ativ es th ere o f b ut n ot
c o nta in in g h o rm ones o r o th er p ro ducts o f h ead in g N o. 2 9.3 7 o r
a n tib io tic s, n ot p ut u p in m easu re d d ose s o r in fo rm s o r p ack in gs
f o r r e ta il s a le .
3 003.9 0.1 0 In fu sio n s o lu tio ns fo r in gestio n o th er th an b y m outh n ot p ut u p in
m easu re d d ose s o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 003.9 0.9 0 Oth er m ed ic am en ts (e x clu din g g o ods o f h ead in g N o. 3 0.0 2, 3 0.0 5
o r 3 0.0 6) c o nsis tin g o f tw o o r m ore c o nstitu en ts w hic h h av e b een
m ix ed to geth er fo r th era p eu tic o r p ro ph yla ctic u se s, n ot p ut u p in
m easu re d d ose s o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 004.1 0.0 0 Med ic am en ts c o nta in in g p en ic illin s o r d eriv ativ es th ere o f, w it h a
p en ic illa n ic a cid s tr u ctu re , o r s tr e p to m ycin s o r t h eir d eriv ativ es, p ut
u p i n m easu re d d ose s o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 004.2 0.0 0 Med ic am en ts c o nta in in g o th er a n tib io tic s p ut u p in m easu re d d ose s
o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 004.3 1.0 0 Med ic am en ts co nta in in g in su lin p ut u p in m easu re d d ose s o r in
f o rm s o r p ack in gs f o r r e ta il s a le .
3 004.3 2.0 0 Med ic am en ts co nta in in g ad re n al co rtic al horm ones put up in
m easu re d d ose s o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 004.3 9.0 0 Oth er m ed ic am en ts co nta in in g horm ones or oth er pro ducts of
h ead in g N o. 29.3 7 but not co nta in in g an tib io tic s, put up in
m easu re d d ose s o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 004.4 0.0 0 Med ic am en ts co nta in in g alk alo id s o r d eriv ativ es th ere o f b ut n ot
c o nta in in g h o rm ones, o r o th er p ro du cts o f h ead in g N o. 2 9.3 7 o r
a n tib io tic s, p ut u p in m easu re d d ose s o r in fo rm s o r p ack in gs fo r
r e ta il s a le .

Tarif f N o. Tarif f D esc rip tio n

3004.5 0.0 0 Oth er m ed ic am en ts co nta in in g vita m in s or oth er pro ducts of
h ead in g N o. 29.3 6 put up in m easu re d dose s or in fo rm s or
p ack in gs f o r r e ta il s a le .
3 004.9 0.1 0 In fu sio n so lu tio ns fo r in gestio n oth er th an b y m outh put up in
m easu re d d ose s o r i n f o rm s o r p ack in gs f o r r e ta il s a le .
3 004.9 0.9 0 Oth er m ed ic am en ts (e x clu din g g o ods o f h ead in g N o. 3 0.0 2, 3 0.0 5
o r 3 0.0 6) c o nsis tin g o f m ix ed o r u nm ix ed p ro ducts , f o r th era p eu tic
o r pro ph yla ctic use s, put up in m easu re d dose s or in fo rm s or
p ack in gs f o r r e ta il s a le .
3 005.1 0.0 0 Adhesiv e dre ssin gs an d oth er artic le s hav in g an ad hesiv e la y er
i m pre g n ate d o r c o ate d w ith p harm aceu tic al s u bsta n ces o r p ut u p in
f o rm s o r p ack in gs fo r re ta il sa le fo r m ed ic al, su rg ic al, d en ta l o r
v ete rin ary p u rp ose s.
3 005.9 0.1 0 White ab so rb en t co tto n w ad din g im pre g n ate d or co ate d w ith
p harm ac eu tic al s u bsta n ces o r p ut u p in f o rm s o r p ack in gs f o r r e ta il
s a le f o r m ed ic al, s u rg ic al, d en ta l o r v ete rin ary p urp ose s.
3 005.9 0.9 0 Oth er w ad din g, g au ze, b an dag es a n d s im ila r a rtic le s (fo r e x am ple ,
d re ssin gs, a d hesiv e p la ste rs , p oultic es), im pre g n ate d o r c o ate d w ith
p harm ac eu tic al s u bsta n ces o r p ut u p in f o rm s o r p ack in gs f o r r e ta il
s a le f o r m ed ic al, s u rg ic al, d en ta l o r v ete rin ary p urp ose s.
3 006.1 0.0 0 Ste rile su rg ic al c atg u t, sim ila r ste rile su tu re m ate ria ls a n d ste rile
t is su e a d hesiv es fo r su rg ic al w ound c lo su re , ste rile la m in aria a n d
s te rile la m in aria te n ts ; ste rile ab so rb ab le su rg ic al or den ta l
h aem osta tic s.
3 006.2 0.0 0 Blo od-g ro upin g r e a g en ts .
3 006.3 0.0 0 Opacif y in g pre p ara tio n s fo r X-ra y ex am in atio ns; dia g n ostic
r e a g en ts d esig n ed t o b e a d m in is te re d t o t h e p atie n t.
3 006.4 0.0 0 Den ta l cem en ts an d oth er den ta l fillin gs; bo ne re co nstr u ctio n
c em en ts .
3 006.5 0.0 0 Fir s t- a id b ox es a n d k its .
3 006.6 0.0 0 Chem ic al co ntr a cep tiv e pre p ara tio ns base d on horm ones or
s p erm ic id es.
3 006.7 0.0 0 Gel pre p ara tio ns desig n ed to be use d in hum an or vete rin ary
m ed ic in e a s a lu bric an t f o r p arts o f th e b od y f o r s u rg ic al o p era ti o ns
o r p h ysic al e x am in atio ns o r a s a c o uplin g a g en t b etw een th e b od y
a n d m ed ic al i n str u m en ts .
3 006.8 0.0 0 Waste P harm aceu tic als
3 101.0 0.0 0 Anim al o r v eg eta b le fe rtilis e rs , w heth er o r n ot m ix ed to geth er o r
c h em ic all y tr e ate d ; fe rtil is e rs p ro duced b y th e m ix in g o r c h em ic al
t r e atm en t o f a n im al o r v eg eta b le p ro ducts .
3 102.1 0.0 0 Ure a, w heth er o r n ot i n a q ueo us s o lu tio n.
3 102.2 1.0 0 Am moniu m s u lp hate .
3 102.2 9.0 0 Double s a lts a n d m ix tu re s o f a m moniu m s u lp hate a n d a m moniu m
n itr a te .
3 102.3 0.0 0 Am moniu m n itr a te , w heth er o r n ot i n a q ueo us s o lu tio n.
3 102.4 0.0 0 Mix tu re s of am moniu m nitr a te w ith calc iu m carb onate o r oth er
i n org an ic n on-f e rtilis in g s u bsta n ces.
3 102.5 0.0 0 Sodiu m n itr a te .
3 102.6 0.0 0 Double s a lts a n d m ix tu re s o f c alc iu m n itr a te a n d a m moniu m n itr a te .

3 102.7 0.0 0 Calc iu m c y an am id e.
3 102.8 0.0 0 Mix tu re s o f u re a a n d a m moniu m n itr a te in a q ueo us o r a m monia cal
s o lu tio n.
3 102.9 0.1 0 Calc iu m n itr a te -a m moniu m n itr a te .
3 102.9 0.9 0 Oth er min era l or ch em ic al fe rtiliz ers , nitr o gen ous in clu din g

Tarif f N o. Tarif f D esc rip tio n

mix tu re s n ot s p ecif ie d .
3 103.1 0.1 0 Sin gle s u perp hosp h ate s.
3 103.1 0.2 0 Double s u perp hosp hate s.
3 103.1 0.3 0 Trip le s u perp hosp hate s.
3 103.2 0.0 0 Basic s la g .
3 103.9 0.0 0 Oth er m in era l o r c h em ic al f e rtiliz ers , p hosp hatic .
3 104.1 0.0 0 Carn allite , s y lv ite a n d o th er c ru d e n atu ra l p ota ssiu m s a lts .
3 104.2 0.0 0 Pota ssiu m c h lo rid e.
3 104.3 0.0 0 Pota ssiu m s u lp hate .
3 104.9 0.1 0 Mag n esiu m p ota ssiu m s u lp hate .
3 104.9 0.9 0 Oth er m in era l o r c h em ic al f e rtilis e rs , p ota ssic .
3 105.1 0.0 0 Fertiliz ers in ta b le ts o r sim ila r fo rm s o r in p ack ag es o f a g ro ss
w eig h t n ot e x ce ed in g 1 0 K g.
3 105.2 0.1 1 Min era l or ch em ic al fe rtilis e rs co nta in in g th e th re e fe rtilis in g
e le m en ts n itr o gen , p hosp horu s a n d p ota ssiu m ( N PK 2 5:5 :5 + 5 S ).
3 105.2 0.1 2 Min era l or ch em ic al fe rtilis e rs co nta in in g th e th re e fe rtilis in g
e le m en ts n itr o gen , p hosp horu s a n d p ota ssiu m ( N PK 2 2:2 1:1 7).
3 105.2 0.1 3 Min era l or ch em ic al fe rtilis e rs co nta in in g th e th re e fe rtilis in g
e le m en ts n itr o gen , p hosp horu s a n d p ota ssiu m ( N PK 2 0:1 0:1 0).
3 105.2 0.1 4 Min era l or ch em ic al fe rtilis e rs co nta in in g th e th re e fe rtilis in g
e le m en ts n itr o gen , p hosp horu s a n d p ota ssiu m ( N PK 1 7:1 7:1 7).
3 105.2 0.1 5 Min era l or ch em ic al fe rtilis e rs co nta in in g th e th re e fe rtilis in g
e le m en ts n itr o gen , p hosp horu s a n d p ota ssiu m ( N PK 1 5:1 5:1 5).
3 105.2 0.1 6 Min era l or ch em ic al fe rtilis e rs co nta in in g th e th re e fe rtilis in g
e le m en ts nitr o gen , phosp horu s an d pota ssiu m (N PK 15:1 5:6 + 4
M gO ).
3 105.2 0.1 7 Min era l or ch em ic al fe rtilis e rs co nta in in g th e th re e fe rtilis in g
e le m en ts nitr o gen , phosp horu s an d pota ssiu m (N PK 6:1 8:2 0+ 2
M gO ).
3 105.2 0.1 9 Oth er m in era l o r c h em ic al f e rtilis e rs c o nta in in g th e th re e f e rtilis in g
e le m en ts n itr o gen , p hosp horu s a n d p ota ssiu m .
3 105.3 0.0 0 Dia m moniu m h yd ro gen o rth ophosp hate ( d ia m mon iu m p hosp hate ).
3 105.4 0.1 0 Monoam moniu m p hosp hate M AP 1 1:5 2:0 .
3 105.4 0.9 0 Oth er am moniu m dih yd ro gen orth ophosp hate (m onoam moniu m
p hosp hate ) an d mix tu re s th ere o f wit h dia m moniu m
h yd ro gen orth ophosp hate ( d ia m moniu m p hosp hate ).
3 105.5 1.0 0 Oth er m in era l or ch em ic al fe rtiliz ers co nta in in g nitr a te s an d
p hosp hate s.
3 105.5 9.1 0 Oth er m in era l o r c h em ic al fe rtiliz ers c o nta in in g th e tw o fe rtiliz in g
e le m en ts n itr o gen a n d p h osp horo us ( N PK 2 0:2 0:0 ).
3 105.5 9.9 0 Oth er m in era l o r c h em ic al fe rtiliz ers c o nta in in g th e tw o fe rtiliz in g
e le m en ts n itr o gen a n d p h osp horo us.
3 105.6 0.0 0 Min era l or ch em ic al fe rtilis e rs co nta in in g th e tw o fe rtilis in g
e le m en ts p hosp horu s a n d p ota ssiu m .
3 105.9 0.0 0 Oth er f e rtiliz ers .
3 307.9 0.1 0 Conta ct le n s or artif ic ia l ey e cle an in g dis in fe ctin g or so ak in g
s o lu tio ns.
3 604.9 0.2 0 Rain an d an ti- h ail ro ck ets an d boubs; dis tr e ss an d lif e sa v in g
r o ck ets .
3 701.1 0.0 0 Photo gra p hic p la te s a n d film in th e fla t, s e n sitis e d , u nex pose d , o f
a n y m ate ria l o th er t h an p ap er, p ap erb o ard o r t e x tile s, f o r x -ra y .
3 702.1 0.0 0 Photo gra p hic film in ro lls se n sitiz ed , u nex pose d o f an y m ate ria l
o th er t h an p ap er, p ap erb o ard o r t e x tile s, f o r x -ra y s.
3 808.1 0.2 0 Mosq uito co ils , ch ip s, m ats an d sim ila r in se ctic id al pro du cts

Tarif f N o. Tarif f D esc rip tio n

desig n ed f o r u se b y b u rn in g o r h eatin g.
3 808.1 0.3 0 Aero so l i n se ctic id es.
3 808.1 0.9 0 Oth er in se ctic id es p ut u p in fo rm s o r p ack in gs fo r re ta il sa le o r
p re p ara tio ns o r a rtic le s.
3 808.2 0.0 0 Fun gic id es.
3 808.3 0.1 0 Weed k ille rs .
3 808.3 0.9 0 Oth er herb ic id es, an ti- s p ro utin g pro du cts an d pla n t- g ro w th
r e g u la to rs .
3 808.4 0.0 0 Dis in fe cta n ts put up in fo rm s or pack in gs fo r re ta il sa le or
p re p ara tio ns o r a rtic le s.
3 808.9 0.1 0 Nem ato cid es a n d a c aric id es
3 808.9 0.9 0 Roden tic id es an d oth er sim ila r pro ducts , put up in fo rm s or
p ack in gs f o r r e ta il s a le o r a s p re p ara tio ns o r a rtic le s.
3 813.0 0.0 0 Pre p ara tio ns an d ch arg es fo r fir e -e x tin gu is h ers ; ch arg ed fir e
e x tin gu is h in g g re n ad es.
3 821.0 0.0 0 Pre p are d c u ltu re m ed ia f o r d ev elo pm en t o f m ic ro -o rg an is m s.
3 822.0 0.0 0 Dia g n ostic or la b ora to ry re a g en ts on a back in g an d pre p are d
d ia g n ostic o r l a b ora to ry r e a g en ts w heth er o r n ot o n a b ack in g, o th er
t h an t h ose o f h ead in g N o.3 0.0 2 o r 3 0.0 6.
3 923.9 0.2 0 Milk c o nta in ers o f 1 0 l itr e s o r m ore , b ut n ot m ore t h an 3 00 l itr e s, o f
p la stic s.
3 926.9 0.4 0 Lab o ra to ry e q uip m en t w heth er o r n ot g ra d uate d o r c alib ra te d .
4 014.1 0.0 0 Sheath c o ntr a c ep tiv es.
4 015.1 1.0 0 Surg ic al g lo ves o f r u bber.
4 820.2 0.0 0 Exerc is e b ooks.
4 901.9 1.0 0 Dic tio narie s a n d e n cy clo paed ia s, a n d s e ria l i n sta llm en ts t h ere o f.
4 901.9 9.0 0 Oth er p rin te d b ooks, b ro ch ure s, l e afle ts a n d s im ila r p rin te d m atte r.
4 902.1 0.0 0 New sp ap ers , jo urn als a n d p erio dic als w heth er o r n ot illu str a te d o r
c o nta in in g ad vertis in g m ate ria ls , ap p earin g at le ast fo ur tim es a
w eek .
4 903.0 0.0 0 Child re n ©s p ic tu re , d ra w in g o r c o lo urin g b ooks.
4 904.0 0.0 0 Music , prin te d or in m an usc rip t, wheth er or not bound or
i llu str a te d .
4 905.1 0.0 0 Glo bes, p rin te d .
4 905.9 1.0 0 Map s an d h yd ro gra p hic or sim ila r ch arts of all kin ds in clu din g
a tla se s, w all m ap s a n d t o pogra p hic al p la n s, p rin te d , i n b ook f o rm .
4 905.9 9.0 0 Oth er m ap s an d hyd ro gra p hic or sim ila r ch arts of all kin ds
i n clu din g a tla se s, w all m ap s, a n d t o po gra p hic al p la n s, p rin te d .
4 911.9 9.1 0 In str u ctio nal c h arts a n d d ia g ra m s.
4 911.9 9.2 0 Exam in atio n p ap ers , e x clu din g s ta tio nery .
5 608.1 1.0 0 Mad e u p f is h in g n ets o f m an m ad e t e x tile m ate ria ls .
5 608.1 9.3 0 Mosq uito n ets .
5 608.9 0.1 0 Oth er m ad e u p f is h in g n ets .
7 010.1 0.0 0 Am poule s o f a k in d u se d f o r t h e c o nv ey an ce o r p ack in g o f g oods.
7 015.1 0.0 0 Gla sse s f o r c o rr e ctiv e s p ecta cle s.
7 017.1 0.1 0 Lab o ra to ry g la ss w are o f f u se d q uartz o r o th er f u se d s ilic a.
7 017.1 0.9 0 Lab o ra to ry , h yg ie n ic o r p harm ac eu tic al g la ssw are o f fu se d q uartz
o r o th er f u se d s ilic a, h yg ie n ic o r p harm ac eu tic al g la ssw are .
7 017.2 0.1 0 Lab o ra to ry g la ssw are o f o th er g la ss h av in g a lin ear c o effic ie n t o f
e x pan sio n n ot e x ceed in g 5 x 10-6 p er K elv in w it h in a te m pera tu re
r a n ge o f 0 ¦C t o 3 00 ¦C .
7 017.9 0.1 0 Oth er l a b ora to ry g la ssw are , w heth er o r n ot g ra d uate d o r c alib ra te d .
7 326.9 0.1 0 Tra p s a n d s n are s f o r d estr u ctio n o f p ests , o f i r o n o r s te el.
7 326.9 0.2 0 Reels f o r f ir e h ose , o f i r o n o r s te el.

Tarif f N o. Tarif f D esc rip tio n

7612.9 0.1 0 Alu m in iu m m ilk c o nta in ers o f 1 0 l itr e s o r l e ss.
7 612.9 0.3 0 Alu m in iu m m ilk c o nta in ers o f a c ap acit y e x ceed in g 1 0 l itr e s.
8 412.3 9.0 0 Oth er p neu m atic p ow er e n gin es a n d m oto rs .
8 412.8 0.1 0 Win d e n gin es ( w in d m ills ).
8 413.2 0.0 0 Han d p um ps f o r liq uid s, o th er th an th ose o f s u bhead in g 8 413.1 1 o r
8 413.1 9.
8 419.2 0.0 0 Med ic al, s u rg ic al o r l a b o ra to ry s te rilis e rs .
8 419.3 1.0 0 Dry ers , f o r a g ric u ltu ra l p ro ducts .
8 424.1 0.0 0 Fir e e x tin gu is h ers w heth er o r n ot c h arg ed .
8 424.8 1.0 0 Oth er a p plia n ces f o r a g ric u ltu ra l o r h ortic u ltu ra l u se .
8 432.4 0.0 0 Man ure s p re ad ers a n d f e rtiliz ers d is tr ib uto rs .
8 432.1 0.1 0 Plo ugh s d esig n ed to b e d ra w n b y m an u al p ow er o r b y a n im als , n on
s e lf -p ro pelle d .
8 432.1 0.9 0 Oth er p lo u gh s.
8 432.2 1.0 0 Dis c h arro w s.
8 432.2 9.0 0 Oth er h arro w s, s c arif ie rs , c u ltiv ato rs , w eed ers a n d h oes.
8 432.3 0.0 0 Seed ers , p la n te rs a n d t r a n sp la n te rs .
8 432.4 0.0 0 Man ure s p re ad ers a n d f e rtiliz ers d is tr ib uto rs .
8 432.8 0.9 0 Oth er ag ric u ltu ra l, ho rtic u ltu ra l or fo re str y m ach in ery fo r so il
p re p ara tio n o r c u ltiv atio n.
8 433.2 0.0 0 Oth er m ow ers , i n clu din g c u tte r b ars f o r t r a cto r m ountin g.
8 433.3 0.0 0 Oth er h ay m ak in g m ach in ery .
8 433.4 0.0 0 Str a w o r f o dder b ale rs , i n clu din g p ic k -u p b ale rs .
8 433.5 1.0 0 Com bin e h arv este r-th re sh ers .
8 433.5 2.0 0 Oth er t h re sh in g m ach in ery .
8 433.5 3.0 0 Root o r t u ber h arv estin g m ach in es.
8 433.5 9.0 0 Oth er h arv estin g m ach in ery .
8 433.6 0.0 0 Mach in es fo r cle an in g, so rtin g or gra d in g eg gs, fru its or oth er
a g ric u ltu ra l p ro du ce.
8 433.9 0.9 0 Parts of harv estin g or th re sh in g m ach in ery in clu din g str a w or
f o dder bale rs , gra ss or hay m ow ers , of m ach in es fo r cle an in g,
s o rtin g o r g ra d in g eg gs, fru it o r o th er ag ric u ltu ra l p ro duce o th er
t h an p arts o f l a w n m ow ers .
8 434.1 0.0 0 Milk in g m ach in es.
8 434.2 0.0 0 Dair y m ach in ery .
8 434.9 0.0 0 Parts o f m ilk in g m ach in es a n d d air y m ach in ery .
8 436.1 0.0 0 Mach in ery f o r p re p arin g a n im al f e ed in g s tu ffs .
8 436.2 1.0 0 Poultr y i n cu bato rs a n d b ro oders .
8 436.2 9.0 0 Poultr y -k eep in g m ach in ery .
8 436.8 0.1 0 Oth er m ach in ery f o r g rin din g a n d m illin g.
8 436.8 0.9 0 Oth er ag ric u ltu ra l, hortic u ltu ra l, fo re str y , or bee-k eep in g
m ach in ery , in clu din g g erm in atio n p la n t fitte d w ith m ech an ic al o r
o th er t h erm al e q uip m en t.
8 436.9 1.0 0 Parts of poultr y -k eep in g m ach in ery or poultr y in cu bato rs an d
b ro oders .
8 436.9 9.1 0 Parts fo r a g ric u ltu ra l, h ortic u ltu ra l o r fo re str y g rin din g o r m ill in g
m ach in es.
8 436.9 9.9 0 Oth er p arts o f ag ric u ltu ra l, h ortic u ltu ra l, fo re str y o r b ee-k eep in g
m ach in ery in clu din g g erm in atio n p la n t fitte d w ith m ech an ic al o r
o th er t h erm al e q uip m en t.
8 437.1 0.0 0 Mach in es fo r cle an in g so rtin g or gra d in g se ed , gra in or drie d
l e g u m in ous v eg eta b le s.
8 438.3 0.0 0 Mach in ery f o r s u gar m an ufa ctu re .
8 444.0 0.0 0 Mach in es fo r ex tr u din g, dra w in g, te x tu rin g cu ttin g m an -m ad e

Tarif f N o. Tarif f D esc rip tio n

te x tile m ate ria ls .
8 445.1 1.0 0 Card in g m ach in es f o r p re p arin g t e x tile f ib re s.
8 445.1 2.0 0 Com bin g m ach in es f o r p re p arin g t e x tile f ib re s.
8 445.1 3.0 0 Dra w in g o r r o vin g m ach in es f o r p re p arin g t e x tile f ib re s.
8 445.1 9.0 0 Oth er m ach in es f o r p re p arin g t e x tile f ib re s.
8 445.2 0.0 0 Tex tile s p in nin g m ach in es.
8 445.3 0.0 0 Tex tile d oublin g o r t w is tin g m ach in es.
8 445.4 0.0 0 Tex tile w in din g ( in clu din g w eft w in din g) o r r e elin g m ach in es.
8 445.9 0.0 0 Oth er m ach in es an d m ach in ery fo r pro du cin g te x tile yarn s; an d
m ach in es fo r p re p arin g te x tile yarn s fo r u se o n th e m ach in es o f
h ead in g N o. 8 4.4 6 o r 8 4.4 7.
8 446.1 0.0 0 Weav in g m ach in es (lo o m s) fo r w eav in g fa b ric s of a w id th not
e x ceed in g 3 0 c m .
8 446.2 1.0 0 Pow er lo om s fo r w eav in g fa b ric s o f a w id th ex ceed in g 30 cm ,
s h uttle t y p e.
8 446.2 9.0 0 Oth er lo om s fo r w eav in g fa b ric s of a w id th ex ceed in g 30 cm .
s h uttle t y p e.
8 446.3 0.0 0 Weav in g m ach in es (lo om s) fo r weav in g fa b ric s of a wid th
e x ceed in g 3 0 c m , s h uttle le ss t y p e.
8 447.1 1.0 0 Cir c u la r k nittin g m ach in es w ith cy lin der d ia m ete r n ot ex ceed in g
1 65 m m.
8 447.1 2.0 0 Cir c u la r knittin g m ach in es with cy lin d er dia m ete r ex ceed in g
1 65m m.
8 447.2 0.0 0 Fla t k nittin g m ach in es; s titc h b ondin g m ach in es.
8 447.9 0.0 0 Oth er k nittin g m ach in es an d m ach in es fo r m ak in g g im ped yarn ,
t u lle , la ce, e m bro id ery , tr im min gs, b ra id o r n et a n d m ach in es fo r
t u ftin g.
8 448.1 1.0 0 Dobbie s an d Ja cq uard s; card re d ucin g, co p yin g, punch in g or
a sse m blin g m ach in es f o r u se t h ere w ith .
8 448.1 9.0 0 Oth er au x ilia ry m ach in ery fo r m ach in es o f head in g N os. 84.4 4,
8 4.4 5, 8 4.4 6 o r 8 4.4 7.
8 448.2 0.0 0 Parts a n d a ccesso rie s o f m ach in es o f h ead in g N o. 8 4.4 4 o r o f th eir
a u x ilia ry m ach in ery .
8 448.3 1.0 0 Card c lo th in g m ach in es.
8 448.3 2.0 0 Parts of m ach in es fo r pre p arin g te x tile fib re s, oth er th an card
c lo th in g.
8 448.3 3.0 0 Spin dle s, s p in dle f ly ers , s p in nin g r in gs a n d r in g t r a v elle rs .
8 448.3 9.0 0 Oth er p arts a n d a cc esso rie s o f m ach in es o f h ead in g N o. 8 4.4 5 o r o f
t h eir a u x ilia ry m ach in ery .
8 448.4 1.0 0 Shuttle s fo r w eav in g m ach in es (lo om s) or of th eir au x il ia ry
m ach in ery .
8 448.4 2.0 0 Reed s f o r l o om s, h eald s a n d h eald f ra m es.
8 448.4 9.0 0 Oth er p arts a n d a c cesso rie s o f w eav in g m ach in es ( lo om s) o r o f t h eir
a u x ilia ry m ach in ery .
8 448.5 1.0 0 Sin kers , n eed le s a n d o th er a rtic le s u se d i n f o rm in g s titc h es.
8 448.5 9.0 0 Oth er p arts a n d a cc esso rie s k nittin g m ach in es, s tit c h -b ondin g
m ach in es an d m ach in es fo r m ak in g g im ped yarn , tu lle , la ce
e m bro id ery , t r im min gs, b ra id s, n et o r t u ftin g o f h ead in g 8 4.4 7
o f t h eir a u x ilia ry .
8 449.0 0.0 0 Mach in ery fo r th e m an ufa ctu re or fin is h in g of fe lt or
n onw oven s in th e p ie c e o r in s h ap es, in clu din g m ach in ery f o r
m ak in g f e lt h ats ; b lo ck s f o r m ak in g h ats .
8 524.9 9.1 0 Oth er re co rd ed m ed ia fo r re p ro du cin g so u nd o r o th er sim ila rly
r e co rd ed p h en om en a c o n ta in in g s o ftw are .

Tarif f N o. Tarif f D esc rip tio n

8541.4 0.1 0 Sola r c ells a n d s o la r m odule s n ot e q uip ped w ith a n y e le m en ts lik e
d io des, b atte rie s o r s im ila r e q uip m en t.
8 701.1 0.1 0 Unasse m ble d p ed estr ia n c o ntr o lle d t r a cto rs .
8 701.1 0.9 0 Asse m ble d p ed estr ia n c o ntr o lle d t r a cto rs .
8 701.9 0.0 0 Oth er t r a cto rs ( o th er t h an t r a cto rs o f h ead in g N o. 8 7.0 9).
8 702.1 0.2 1 Veh ic le s (e .g buse s), unasse m ble d , with a se atin g cap ac it y
e x ceed in g 2 5 p asse n gers , f o r a sse m bly in to c o m ple te v eh ic le s b y a
v eh ic le m an ufa ctu re r.
8 702.1 0.2 9 Veh ic le s (e .g . b use s), asse m ble d , w ith se atin g cap acit y o f m ore
t h an 2 5 p asse n gers ( d ie se l o r s e m i- d ie se l) .
8 702.9 0.2 1 Veh ic le s (e . g buse s) w ith se atin g cap acit y of m ore th an 25
p asse n gers (o th er th an d ie se l o r se m i- d ie se l) , u nasse m ble d , fo r
a sse m bly i n to c o m ple te v eh ic le s b y a v eh ic le m an ufa ctu re r.
8 702.9 0.2 9 Asse m ble d b use s, w ith s e atin g c ap acit y o f m ore t h an 2 5 p asse n gers
( o th er t h an d ie se l o r s e m i- d ie se l) .
8 703.2 1.9 0 Am bula n ces a n d h ears e s o f a c y lin der c ap acit y n o t e x ceed in g 1 000
c c ( o th er t h an d ie se l o r s e m i- d ie se l) .
8 703.2 2.9 0 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 1 000 c c
b ut n ot e x ceed in g 1 500 c c ( o th er t h an d ie se l o r s e m i- d ie se l) .
8 703.2 3.1 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 1 500 c c
b ut n ot e x ceed in g 1 800 c c ( o th er t h an d ie se l o r s e m i- d ie se l) .
8 703.2 3.2 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 1 800 c c
b ut n ot e x ceed in g 2 000 c c ( o th er t h an d ie se l o r s e m i- d ie se l) .
8 703.2 3.3 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 2 000 c c
b ut n ot e x ceed in g 2 250 c c ( o th er t h an d ie se l o r s e m i- d ie se l) .
8 703.2 3.4 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 2 250 c c
b ut n ot e x ceed in g 2 500 c c ( o th er t h an d ie se l o r s e m i- d ie se l) .
8 703.2 3.5 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 2 500 c c
b ut n ot e x ceed in g 3 000 c c ( o th er t h an d ie se l o r s e m i- d ie se l) .
8 703.2 4.9 0 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 3 000 c c
( o th er t h an d ie se l o r s e m i- d ie se l) .
8 703.3 1.1 9 Am bula n ces a n d h ears e s o f a c y lin der c ap acit y n o t e x ceed in g 1 000
c c ( d ie se l o r s e m i- d ie se l) .
8 703.3 1.2 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 1 000 c c
b ut n ot e x ceed in g 1 500 c c ( d ie se l o r s e m i- d ie se l) .
8 703.3 2.1 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 1 500 c c
b ut n ot e x ceed in g 1 800 c c ( d ie se l o r s e m i- d ie se l) .
8 703.3 2.2 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 1 800 c c
b ut n ot e x ceed in g 2 000 c c ( d ie se l o r s e m i- d ie se l) .
8 703.3 2.3 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 2 000 c c
b ut n ot e x ceed in g 2 250 c c ( d ie se l o r s e m i- d ie se l) .
8 703.3 2.4 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 2 250 c c
b ut n ot e x ceed in g 2 500 c c ( d ie se l o r s e m i- d ie se l) .
8 703.3 3.1 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 2 500 c c
b ut n ot e x ceed in g 3 000 c c ( d ie se l o r s e m i- d ie se l) .
8 703.3 3.2 9 Am bula n ces a n d h ea rs e s o f a c y lin der c ap acit y e x ceed in g 3 000 c c
( d ie se l o r s e m i- d ie se l) .
8 705.3 0.0 0 Fir e f ig h tin g v eh ic le s.
8 705.9 0.1 0 Str e et c le an in g v eh ic le s.
8 705.9 0.2 0 Mobile r a d io lo gic al u nits a n d m obile c lin ic s.
8 713.1 0.0 0 In v alid c arria g es, n ot m oto ris e d , n or m ech an ic all y p ro pelle d .
8 713.9 0.0 0 Oth er in valid ca rria g es m oto ris e d or oth erw is e m ech an ic a ll y
p ro pelle d .
8 714.2 0.0 0 Parts o f i n valid c arria g es.

Tarif f N o. Tarif f D esc rip tio n

8716.8 0.3 0 Carts ( p ublic s e rv ic es) f o r c o lle ctio n a n d d is p osa l o f r e fu se .
9 001.3 0.0 0 Conta ct l e n se s.
9 001.4 0.0 0 Specta cle s l e n se s o f g la ss.
9 001.5 0.0 0 Specta cle s l e n se s o f o th er m ate ria ls .
9 004.9 0.1 0 Specta cle s f o r c o rre ctin g v is io n.
9 006.3 0.0 0 Cam era s s p ecia ll y d esig n ed f o r u nderw ate r u se , f o
r a eria l s u rv ey o r
f o r m ed ic al o r s u rg ic al e x am in atio n o f in te rn al o rg an s; c o m paris o n
c am era s f o r f o re n sic o r c rim in olo gic al p urp ose s.
9 011.1 0.0 0 Ste re o sc o pic m ic ro sc o pes.
9 011.2 0.0 0 Oth er m ic ro sc o pes, fo r p hoto m ic ro gra p h y, c in ep h oto -m ic ro gra p h y
o r m ic ro pro je ctio n.
9 011.8 0.0 0. Oth er m ic ro sc o p es.
9 011.9 0.0 0 Parts a n d a c cesso rie s o f c o m pound o ptic al m ic ro sc o pes, in clu din g
t h ose fo r photo m ic ro gra p h y, cin ep hoto -m ic ro gra p h y or
m ic ro pro je ctio n.
9 012.1 0.0 0 Mic ro sc o pes oth er th an optic al m ic ro sc o pes, an d dif fra cti o n
a p para tu s.
9 012.9 0.0 0 Parts an d accesso rie s of dif fr a ctio n ap p ara tu s an d m ic ro sc o p es
o th er t h an o ptic al m ic ro sc o pes.
9 017.8 0.2 0 Wooden s c h ool r u le rs .
9 018.1 1.0 0 Ele ctr o -c ard io gra p hs.
9 018.1 2.0 0 Ultr a so nic s c an nin g a p p ara tu s.
9 018.1 3.0 0 Mag n etic r e so n an ce i m ag in g a p p ara tu s.
9 018.1 4.0 0 Scie n tig ra p hic a p para tu s.
9 018.1 9.0 0 Oth er ele ctr o -d ia g n ostic ap para tu s (in clu din g ap para tu s fo r
f u nctio nal e x plo ra to ry e x am in atio n o r fo r c h eck in g p h ysio lo gic al
p ara m ete rs ).
9 018.2 0.0 0 Ultr a -v io le t o r i n fr a -r e d r a y a p para tu s.
9 018.3 1.1 0 Dis p osa b le p la stic s y rin ges.
9 018.3 1.9 0 Oth er s y rin ges w ith o r w ith out n eed le s.
9 018.3 2.0 0 Tubula r m eta l n ee d le s a n d n eed le s f o r s u tu re s.
9 018.3 9.0 0 Cath ete rs , c an nula e a n d t h e l ik e.
9 018.4 1.0 0 Den ta l d rill e n gin es, w heth er o r n ot c o m bin ed o n a s in gle b ase w ith
o th er d en ta l e q uip m en t.
9 018.4 9.1 0 Den tis ts c h air s in co rp o ra tin g d en ta l e q uip m en t o r a n y o th er d en ta l
a p plia n ces c la ssif ia b le i n h ead in g N o. 9 0.1 8.
9 018.4 9.9 0 Oth er i n str u m en ts a n d a p plia n ces, u se d i n d en ta l s c ie n ces.
9 018.5 0.0 0 Oth er o phth alm ic i n str u m en ts a n d a p plia n ces.
9 018.9 0.0 0 Oth er in str u m en ts a n d a p plia n ces u se d in m ed ic al, s u rg ic al, d en ta l
o r v ete rin ary s c ie n ces.
9 019.1 0.9 0 Mech an o-th era p y ap p lia n ces; oth er mass a g e ap p ara tu s;
p sy ch olo gic al a p titu de-te stin g a p para tu s.
9 019.2 0.0 0 Ozo ne th era p y, ox yg en th era p y, aero so l th era p y, artif ic ia l
r e sp ir a tio n o r o th er t h era p eu tic r e sp ir a tio n a p p ara tu s.
9 020.0 0.1 0 Bre ath in g a p para tu s o f a k in d u se d f o r p ro fe ssio nal u se .
9 020.0 0.9 0 Oth er b re ath in g a p plia n ces; g as m ask s.
9 021.1 0.0 0 Orth opaed ic o r f r a ctu re a p plia n ces.
9 021.2 1.0 0 Artif ic ia l t e eth .
9 021.2 9.0 0 Artif ic ia l d en ta l f ittin gs.
9 021.3 1.0 0 Artif ic ia l j o in ts .
9 021.3 9.0 0 Oth er a rtif ic ia l p arts o f t h e b od y.
9 021.4 0.0 0 Hearin g a id s, e x clu din g p arts a n d a ccesso rie s.
9 021.5 0.0 0 Pacem ak ers fo r stim ula tin g heart m usc le s, ex clu din g parts an d
a cc esso rie s.

Tarif f N o. Tarif f D esc rip tio n

9021.9 0.0 0 Oth er ap plia n ces w hic h are w orn o r carrie d o r im pla n te d in th e
b od y, t o c o m pen sa te f o r a d efe ct o r d is a b ilit y .
9 022.1 2.0 0 Com pute d t o m ogra p h y a p para tu s.
9 022.1 3.0 0 Oth er a p para tu s b ase d o n X -ra y s f o r d en ta l u se s.
9 022.1 4.0 0 Oth er a p para tu s b ase d o n X -ra y s f o r m ed ic al, s u rg ic al o r v ete rin ary
u se s.
9 022.1 9.0 0 Appara tu s b ase d o n th e u se o f X -ra y s, fo r o th er u se s, in clu din g
r a d io gra p h y o r r a d io th era p y a p p ara tu s.
9 022.2 1.0 0 Appara tu s b ase d o n th e u se o f a lp h a, b eta o r g am ma r a d ia tio ns f o r
m ed ic al, s u rg ic al, d en ta l o r v ete rin ary u se s.
9 022.2 9.0 0 Appara tu s b ase d o n t h e u se o f a lp ha, b eta o r g am ma r a d ia tio ns, f o r
o th er u se s, i n clu din g r a d io gra p h y o r r a d io th era p y a p para tu s.
9 022.3 0.0 0 X-ra y t u bes.
9 022.9 0.0 0 Oth er X -r a y g en era to rs , h ig h t e n sio n g en era to rs , c o ntr o l p an els a n d
d esk s, sc re en s, ex am in atio ns o r tr e atm en t ta b le s, ch air s an d th e
l ik e, i n clu din g p arts a n d a cc esso rie s.
9 402.9 0.1 0 Opera tin g or ex am in atio n ta b le s, an d hosp ita l bed s, fitte d w ith
m ech an ic al d ev ic es.
9 406.0 0.1 0 Gre en house s.
9 609.9 0.1 0 Writin g o r d ra w in g c h alk .

S IX TH S C H ED ULE ( S .2 7)

R EG IS T R ATIO N, DER EG IS T R ATIO N AND CH ANG ES
A FFE C TIN G
R EG IS T R ATIO N
1 . A ny p ers o n w ho, i n t h e c o u rs e o f h is b usin ess-
(a ) h as s u pplie d t a x ab le g o o ds o r t a x ab le s e rv ic es, o r e x pects t o s u pply
t a x ab le g o ods o r ta x ab le s e rv ic es o r b oth , th e v alu e o f w hic h e x ce ed s, in a n y o ne o f
t h e f o llo w in g p erio ds, t h e v alu es r e sp ectiv ely s p ecif ie d –
Tw elv e m onth s Sh.3 , 0 00,0 00
Nin e m onth s Sh.2 , 4 00,0 00
Six m onth s Sh.1 , 8 00,0 00
Thre e m onth s S h.1 , 2 00,0 00; o r

( b ) is a b out t o c o m men ce s u pply in g t a x ab le g o ods o r t a x ab le s e rv ic es
o r b oth w hic h , in th e o pin io n o f th e C om mis sio ner, s h all e x ceed a n y o f th e v alu es
p re sc rib ed i n s u bp ara g ra p h ( a ) f o r t h e r e le v an t p erio d; o r

( c ) is m ak in g o r e x pects t o m ak e t h e f o llo w in g t a x ab le s u pplie s w hic h
a re n ot s u bje ct t o t h e v alu es p re sc rib ed i n s u bpara g ra p h ( a ) a b ove-
(i) je w elle ry , p re -r e co rd ed m usic c asse tte s, t im ber,
m oto r v eh ic le p arts a n d a ccesso rie s a n d h ouse h old o r d om estic e le ctr ic o r
e le ctr o nic a p para tu s a n d a p plia n ces;o r
( ii) a n y o f t h e d esig n ate d s e rv ic es s e t o ut i n P art 1 1 o f
t h e F ourth S ch ed ule ;
(iii) f o ur o r m ore m oto r v eh ic le s i n a n y o ne y ear;
s h all b e a ta x ab le p ers o n a n d s h all, w ith in th ir ty d ay s fro m th e d ate o n w hic h h e
b eco m es a ta x ab le p ers o n, a p ply in th e p re sc rib ed m an ner to th e C om mis sio ner to
b e r e g is te re d .

2 . ( 1 ) F or t h e p urp ose s o f t h is S ch ed ule , w here –
(a ) t a x ab le g o od s a re m an ufa ctu re d i n K en ya i n a n y t h re e m onth s, a n d m ore t h an t h ir ty
p er c en t o f th e v alu e o f th ose g oods a re s u ppli e d b y th e m an ufa ctu re r to o ne o r m ore
p ers o ns r e la te d t o t h e m an ufa ctu re r; o r
(b ) t a x ab le g o ods a re m an ufa ctu re d i n K en ya in a n y th re e m onth s a n d m ore t h an t h ir ty
p er c en t o f th e v alu e o f th ose g oods a re s u ppli e d b y th e m an ufa ctu re r to o ne o r m ore
p ers o ns w ho t h en s u pply t h em t o o n e o r m ore p ers o ns r e la te d t o t h e m an ufa ctu re r,
a n y p ers o n t o w hom s u ch g o o ds a re s u pplie d s h all b e d eem ed t o b e t h e m an ufa c tu re r
o f th ose g oods in K en ya a n d a n y su pplie s b y h im sh all b e d eem ed to b e su ppli e s o f
g o ods m an ufa ctu re d b y h im .

( 2 ) W here a p ers o n w ho i s r e la te d t o a n oth er p ers o n o w ns, o p era te s o r c o ntr o ls
o n e o r m ore b usin ess e n titie s, t h e v alu e o f h is t a x ab le s u pplie s f o r t h e
p urp ose s o f r e g is tr a tio n u nder t h is A ct s h all b e t h e a g gre g ate v alu e o f
t a x ab le s u ppli e s o f a ll b usin ess e n titie s o w ned , o pera te d o r c o ntr o lle d b y t h e
p ers o n.

( 3 ) F or t h e p urp ose o f t h is p ara g ra p h, a p ers o n i s r e la te d t o a n oth er p ers o n i f –
(a ) e ith er p ers o n p artic ip ate s, d ir e ctl y o r i n dir e ctl y , i n t h e m an ag em en t,
c o ntr o l o r c ap it a l o f t h e b usin ess o f t h e o th er; o r
(b ) a t h ir d p ers o n p artic ip ate s d ir e ctl y o r i n dir e ctl y i n t h e m an ag em en t,
c o ntr o l o r c ap it a l o f t h e b usin ess o f b oth ; o r

( c ) a n i n div id ual, w ho p artic ip ate s i n t h e m an ag em en t, c o ntr o l o r c ap ita l o f
t h e b usin ess o f o ne, i s a sso cia te d b y m arria g e, c o nsa n gu in it y o r a ffin it y t o
a n i n div id ual w ho p artic ip ate s i n t h e m an ag em en t, c o ntr o l o r c ap ita l o f t h e
b usin ess o f t h e o th er.
3 . ( 1 ) A ny p ers o n w ho m ak es o r i n te n ds t o m ak e t a x ab le s u ppli e s o f g o ods o r
s e rv ic es t o a n y o th er p ers o n o r a n y p ers o n w ho e x ports o r i n te n ds t o
e x port a n y g oods o r t a x ab le s e rv ic es m ay , n otw ith sta n din g t h at p ara g ra p h 1
d o es n ot a p ply t o h im , a p ply i n t h e p re sc rib ed m an ner t o t h e
C om mis sio n er t o b e r e g is te re d a s a r e g is te re d p ers o n.
(2 ) W here t h e C om mis sio ner i s s a tis fie d t h at t h e i n te re sts o f t h e b usin ess o f a n
a p pli c a n t u nd er s u b para g ra p h ( 1 ) r e q uir e s r e g is tr a tio n u nder p ara g ra p h 1 ,
t h e C om mis sio ner s h all d uly r e g is te r s u ch p ers o n u nd er s u ch t e rm s a n d
c o n ditio ns a s h e t h in ks f it.
4 . W here a t a x ab le p ers o n s u ppli e s t a x ab le g o o ds o r t a x ab le s e rv ic es s im ila r t o
o r o f t h e s a m e t y p e a s t h o se f o r w hic h t h e p ers o n i s r e g is te re d o r i s r e q uir e d
t o b e r e g is te re d , s u ch g o ods o r s e rv ic es s h all b e d eem ed t o b e t a x ab le
s u pplie s.

5 . W here t h e C om mis s io ner i s s a tis fie d t h at a p ers o n i s r e q uir e d t o b e r e g is te re d
u nder p ara g ra p h 1 or 3 t h e C om mis sio ner s h all i s su e a c erti f ic ate i n t h e
p re sc rib ed f o rm o n r e c eip t o f a p ro p er a p pli c atio n, a n d t h e c ertif ic ate s h all b e
p ers o n all y c o ll e cte d , a n d s ig ned f o r, b y t h e r e g is te re d p ers o n o r s e n t b y
r e g is te re d m ail w ith in t e n w ork in g d ay s a fte r r e ceip t b y t h e C om mis sio ner o f
t h e p ro per a p plic ati o n.
6 . W here a p ro per a p plic atio n i s r e c eiv ed b y t h e C om mis sio ner w ith in t h ir ty
d ay s f ro m t h e d ate t h e a p plic an t b ec o m es a t a x ab le p ers o n, r e g is tr a tio n i s
d eem ed t o b e e ff e cti v e f ro m t h e d ate o n w hic h t h e a p pli c an t r e ceiv es t h e
c ertif ic ate .
7 . W here t h e c e rtif ic ate i s s e n t b y r e g is te re d m ail, i t s h all b e d eem ed t o h av e
b een r e c eiv ed w ith in s e v en d ay s a fte r p osti n g.
8 . W here a n a p plic atio n f o r r e g is tr a tio n i s r e c eiv ed b y t h e C om mis sio ner a fte r
t h ir ty d ay s f r o m t h e d ate a p ers o n b eco m es a t a x ab le p ers o n, r e g is tr a tio n
s h all b e d eem ed t o b e e ff e ctiv e f ro m t h e 3 0th d ay f ro m t h e d ate t h e p ers o n
b eco m es a t a x ab le p ers o n.
9 . T he C om mis sio n er c an v ary t h e e ff e ctiv e d ate o f r e g is tr a tio n w here h e i s
s a tis fie d t h at t h ere a re r e aso nab le g ro und s j u sti f y in g s u ch v aria tio n.

10. ( 1 ) E very r e g is te re d p ers o n s h all d is p la y t h e c ertif ic ate o f r e g is tr a tio n a n d
a n y o th er f o rm o f i d en tif ic atio n a s t h e C om mis sio ner m ay r e q uir e i n a
c le a rly v is ib le p la c e o r p la ces i n h is b usin ess p re m is e s; a n d w here t h e
t a x ab le p ers o n h as m ore t h an o ne p la ce o f b usin ess, c e rtif ie d c o pie s o f
t h e c ertif ic ate s h all b e d is p la y ed a t e a ch o f t h ese p la ces.
(2 ) A ny p ers o n w ho d o es n ot d is p la y t h e c ertif ic ate o r o th er r e q uir e d f o rm s
o f i d en tif ic atio n i n s u ch f o rm a n d i n a c le arly v is ib le p la c e a s
r e q uir e d u n der s u bp ara g ra p h ( 1 ) s h all b e l ia b le t o a d efa u lt p en alt y
o f t w en ty t h ousa n d s h illin gs a n d, i n a d ditio n, s h all b e g u ilt y o f a n
o ff e n ce a n d l i a b le t o a f in e n ot e x ce ed in g t w o h u ndre d t h o usa n d
s h illin gs o r t o i m pris o nm en t f o r a t e rm n ot e x ce ed in g t w o y ears o r t o
b oth .
1 1. A ny p ers o n w ho a p plie s f o r r e g is tr a tio n a fte r t h e t im e l im it a llo w ed u nder
p ara g ra p h ( 1 ) s h all b e l ia b le t o a d efa u lt p en alt y o f t w en ty t h ousa n d
s h illin gs.
1 2. A ny p ers o n w ho i s r e g is te re d u nd er s u bp ara g ra p h ( a ) o f p ara g ra p h 2 2
s h all b e l i a b le t o a d efa u lt p en alt y o f o n e h und re d t h ousa n d s h illin gs.
1 2A . T he C om mis sio ner m ay g ra n t r e m is sio n o f a d efa u lt p en alt y i m pose d
u nder p ara g ra p h 1 1 a n d 1 2 i n i n div id u al c ase s w here h e i s s a tis fie d t h at i t i s
j u stif ia b le t o d o s o , a n d s h all m ak e q uarte rly r e p o rt t o t h e M in is te r o n e a ch
r e m is sio n s o g ra n te d :

P ro vid ed t h at w here t h e a m ount o f t h e p en alt y e x ceed s f iv e h un dre d
t h ousa n d s h illin gs, t h e g ra n t o f r e m is sio n s h all b e s u bje ct t o t h e w ritte n a p pro val o f
t h e M in is te r.
1 3. W here a g ro up o f c o m pan ie s i s o w ned o r s u bsta n tia ll y c o ntr o ll e d b y
a n oth er p ers o n t h at p ers o n m ay w ith t h e c o n cu rre n ce o f t h ose c o nce rn ed
a p ply t o t h e C om mis sio ner f o r t h e g ro up t o b e t r e ate d a s o n e r e g is te re d
p ers o n f o r t h e p u rp ose s o f t h is A ct.

1 4. ( 1 ) O n r e c eip t o f a n a p pli c atio n m ad e u n der p ara g ra p h 1 3, t h e
C om mis sio n er s h all, i f h e d eem s i t f it t o d o s o , a llo w t h e g ro up o f
c o m pan ie s t o b e r e g is te re d a s o n e r e g is te re d p ers o n w it h o n e c erti f ic ate
o f r e g is tr a tio n a n d e ac h c o m pan y s h all b ec o m e j o in tl y a n d s e v era ll y
r e sp o nsib le f o r t h e t a x d ue a n d p ay ab le o n a ll s u pplie s t o p ers o ns n ot
w ith in t h e r e g is te re d g ro up

( 2 ) W here u pon r e g is tr a tio n u nd er s u bpara g ra p h ( 1 ), t h e C om mis sio ner i s
s a tis fie d –

( a ) t h at s u ch r e g is tr a tio n h as c au se d o r i s c a u sin g u ndue r is k t o
r e v en ue;
( b ) t h at o n e o f t h e c o m pan ie s i n t h e g ro u p h as c e ase d t o s u pply
t a x ab le g o o ds o r s e rv ic es;
( c ) t h at t h e p ers o n i n w hose n am e t h e g ro up o f c o m pan ie s i s
r e g is te re d n o l o nger o w ns o r s u bsta n tia ll y c o ntr o ls t h e g ro up,
t h e C om mis sio ner m ay u pon g iv in g t h ir ty d ay s© n otic e t o e a ch o f t h e
c o m pan ie s i n t h e g ro up, d ere g is te r s u ch g ro up;

(3 ) W here t h e C om mis sio ner d ere g is te rs s u ch a g ro up u nd er
s u bpara g ra p h (2 ), e a ch c o m pan y th ere in s h all b e re g is te re d fo rth w ith a n d s h all
b eco m e in div id uall y re sp onsib le fo r th e ta x w hic h is d u e an d p ay ab le o n all
t a x ab le s u p plie s.

1 5. W here a p ers o n c e ase s t o m ak e t a x ab le s u pplie s h e s h all w ith o ut d ela y
n otif y t h e C om mis sio ner o f t h e d ate o f c essa tio n a n d f u rn is h t o h im a
r e tu rn s h ow in g d eta ils o f m ate ria ls a n d o th er g o ods i n s to ck a n d t h eir
v alu e a n d s h all p ay a n y t a x d ue o n s u ch g o ods w ith in t h ir ty d ay s f ro m
t h e d ate o n w hic h h e c e ase d t o m ak e t a x ab le s u pplie s.
1 6. W here th e v alu e o f ta x ab le s u pplie s m ad e b y a re g is te re d p ers o n in a n y p erio d o f
t w elv e m onth s d oes n ot e x cee d tw o m illio n sh illi n gs a n d th e re g is te re d p ers o n
d oes n ot e x pect a n y in cre ase i n s u ch s u ppli e s i n t h e n ex t p erio d o f t w elv e m onth s,
h e m ay n oti f y t h e C om mis sio ner o f t h e v alu es o f h is s u pplie s a n d m ay a p ply to b e
d ere g is te re d :
P ro vid ed th at th is p ara g ra p h sh all n ot ap ply to an y p ers o n re g is te re d
u nder s u bpara g ra p h 1 ( c ).

17. Dele te d a s p er t h e F in an ce A ct 2 002 .( 7 o f 2 002, s .3 5)
1 8. O n r e ceip t o f a n otif ic atio n u nder p ara g ra p h 1 6, t h e C om mis sio n er
s h all, i f s a tis fie d t h at t h e p ers o n s h ould b e d ere g is te re d , d ere g is te r t h at
p ers o n w ith e ffe ct f ro m t h e d ate w hen t h e r e g is te re d p ers o n p ay s t h e t a x
d u e a n d p ay ab le o n s u pplie s m ad e o n s to ck s o f m ate ria ls a n d o th er
g o o ds o n w hic h t a x h as n ot b een p aid o r o n w hic h t a x h as b ee n c re d ite d
a s d ed uctib le i n put t a x .
19. T he r e g is te re d p ers o n s h all n oti f y d eta ils t o t h e C om mis sio ner w ith in
f o u rte en d ay s o f a n y o f t h e f o ll o w in g c h an ges o ccu rrin g –
( a ) w hen ev er t h e a d dre ss o f t h e p la ce o f b u sin ess i s c h an ged ; o r
( b ) a d ditio n al p re m is e s a re u se d , o r w ill b e u se d , f o r p urp ose s o f t h e
b usin ess; o r
( c ) p re m is e s u se d f o r t h e b u sin ess c ease d t o b e s o u se d ;
( d ) t h e n am e, o r t r a d in g n am e, o f t h e b usin ess i s c h an ged ; o r

( e ) i n t h e c ase o f a l im ite d c o m pan y, a n i n te re st o f m ore t h an t h ir ty p er
c en t o f t h e s h are c ap it a l h as b een o bta in ed b y a p ers o n o r g ro up o f
p ers o ns; o r
( f) t h e p ers o n a u th oris e d t o s ig n r e tu rn s a n d o th er d ocu m en ts i s c h an ged ;
o r
( g ) t h e p artn ers i n a p artn ers h ip a re c h an ged ; o r
a c h an ge o cc u rs i n t h e t r a d e c la ssif ic atio n o f t h e g o ods o r s e rv ic es
b ein g s u pplie d .

2 0. W here a p ers o n d ie s, b eco m es i n so lv en t, o r i s l e g all y i n cap acit a te d , t h e
e x ecu to r, l iq uid ato r, o r o th er p ers o n c o ndu ctin g t h e b usin ess, a s t h e
c ase m ay b e, s h all n otif y d eta ils t o t h e C om mis sio ner w ith out d ela y .

21. W here a n y p ers o n d is p ose s o f a r e g is te re d b usin ess a s a g oin g c o n ce rn
t o a n oth er r e g is te re d p ers o n –
(a ) b oth r e g is te re d p ers o ns s h all, w ith in t h ir ty d ay s p ro vid e t h e
Com mis sio ner w ith d eta ils o f th e tr a n sa ctio n, o f th e a rra n gem en ts m ad e fo r
p ay m en t o f t a x d ue o n s u pplie s a lr e ad y m ad e, o f t h e d esc rip ti o n, q u an titie s a n d
v alu e o f a ss e ts a n d s to ck s o f t a x ab le g o ods o n h an d a t t h e
d ate o f d is p osa l, a n d o f a rr a n gem en ts m ad e fo r tr a n sfe rrin g th e re sp onsib il it y
f o r k eep in g a n d p ro ducin g b o oks a n d re co rd s re la tin g to th e b usin ess b efo re
d is p osa l;
( b ) u nle ss t h e C om mis sio ner h as r e aso n t o b eli e v e t h at t h ere w ould b e
u ndue ris k to th e re v en ue, an d noti f ie s th e re g is te re d pers o ns acco rd in gly
w ith in s e v en d ay s o f r e ceip t o f t h e n oti f ic atio n r e q u ir e d i n s u bp ara g ra p h
( a ), th e a ss e ts a n d s to ck s o f ta x ab le g o o ds o n h an d m ay b e tr a n sfe rr e d w ith ou t
p ay m en t o f t h e t a x o th erw is e d u e a n d p ay ab le ; a n d
( c ) n otw ith sta n d in g t h at t h e b u sin ess i s b ein g d is p ose d o f b y t h e
r e g is te re d p ers o n a s a g o in g c o ncern t h at r e g is te re d p ers o n s h all
r e m ain r e g is te re d a n d b e r e sp on sib le f o r a ll m atte rs u n der t h is A ct i n
r e la tio n t o t h e b usin ess p rio r t o i ts d is p osa l, u p t o t h e t im e o f i ts
d is p osa l, u nti l s u ch t im e a s t h e r e q uir e m en ts o f t h is A ct h av e b een
p ro p erly c o m plie d w ith .
22. W here i n t h e o pin io n o f t h e C om mis sio n er : –
(a ) a n y p ers o n is a ta x ab le p ers o n u nd er p ara g ra p h 1 o r p ara g ra p h 2 a n d th at
p ers o n has fa il e d to ap ply fo r re g is tr a ti o n in th e pre sc rib ed m an ner, th e
C om mis sio ner m ay r e g is te r t h at p ers o n f o rth w ith ; o r
(b ) a n y t a x ab le p ers o n h as f a ile d t o n oti f y c ess a tio n o f t r a d in g u nd er
p ara g ra p h 15, th e Com mis sio ner m ay dere g is te r th at pers o n fo rth w ith
a n d re q uir e th at p ers o n to p ay th e ta x d ue a n d p ay ab le o n s u ppli e s m ad e a n d
o n s to ck s o f m ate ria ls a n d o th er g o o ds o n w hic h ta x h as n ot b een p aid o r o n
w hic h t a x h as b ee n c re d ite d a s d ed uctib le i n p ut t a x .

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