List Of Excisable Goods In Kenya
The term ‘excisable goods’ means the goods which are specified in the first schedule and the second schedule to the Central Excise Tariff Act, 1985, as being subject to a duty of excise and includes salt. Liability to pay excise duty.
In this article Keweb.co tries to answer the question by publishing the full list of Excisable Goods in Kenya
Below are the full List of Excisable Goods In Kenya
Excisable commodities include bottled water, soft drinks, cigarettes, alcohol, fuels, and motor vehicles. Excisable services include telephone and Internet data services, fees charged for money transfer services, and other fees charged by financial institutions.
| Description | Tariff | Excise Duty Rate |
| Imported Unsaturated polyster | 3907.91.00 | 10% |
| Imported Alkyd | 3907.50.00 | 10% |
| Imported Emulsion VAM | 3905.91.00 | 10% |
| Imported Emulsion – styrene Acrylic | 3903.20.00 | 10% |
| Imported Homopolymers | 3905.19.00 | 10% |
| Imported Emulsion B.A.M | 3906.90.00 | 10% |
| Articles of plastic | 3923.90.90 | 10% |
| Nicotine delivery devices | 40% | |
| Liquid nicotine for electronic cigarettes | Kshs. 70 per millilitre | |
| Imported potatoes of tariff numbers 0710.10.00, 2004.10.00 and 2005.20.00 | 0710.10.00, 2004.10.00, 2005.20.00 | 25% |
| Imported ready to use SIM cards | Shs. 50 per SIM card | |
| Imported cellular phones | 10% | |
| Fees charged by digital lenders | 20 |
What are tax exempted goods in Kenya?
Some of the most common VAT exempt goods in Kenya include milk, eggs, meat, rice, maize, bread, beans, unprocessed vegetables, tubers, infant food formula, medicines, fertilizers, sanitary towels, pharmaceuticals just to name a few.
What are the VAT exempt goods in Kenya?
The term “exempt supplies” refers to supplies of goods and services that are not liable to VAT and that do not qualify for input tax deduction.
- Unprocessed agricultural products.
- Direction-finding compasses.
- Passenger baggage.
- Financial services.
- Insurance.
- Medical services.