M-Wakili

Customsand Excise Act Cap 472 - as Plain Text by MWakili

LAWS OF KENYA CUSTOMS AND EXCISE ACT CHAPTER 472 Revised Edition 2012 [1996] Published by the National Council for Law Reporting with the Authority of the Attorney-General www.kenyalaw.org [Rev.

2012] CAP.

472 Customs and Excise CHAPTER 472 CUSTOMS AND EXCISE ACT ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1.

Short title.

2.

Interpretation.

PART II ADMINISTRATION 3.

Responsibility for administration, etc.

4.

Customs seal and flag.

5.

Officer to have powers of police officer.

6.

Hours of attendance.

7.

Offences by or in relation to officers.

8.

Disclosure and exchange of information.

9.

Appointment and fixing of limits of ports, customs areas, etc.

10.

Accommodation on wharves.

11.

Offences in respect of customs areas, etc.

12.

Customs control of goods.

13.

Liability for loss, etc., through negligence of officer.

PART III IMPORTATION Prohibited and Restricted Imports 14.

Prohibited and restricted goods.

15.

Power to prohibit, etc., imports.

16.

Exemption of goods in transit, etc.

Arrival and Report of Aircraft and Vessels 17.

Procedure on arrival.

18.

Place of mooring, etc.

20.

Report of aircraft and vessels.

21.

Master to answer questions, etc.

22.

Goods in transit shed, etc., deemed in aircraft or vessel.

23.

Goods reported to be unloaded.

24.

Master of wreck, etc., to report.

Arrival Overland 25.

Arrival overland.

Unloading, Entry, Removal, Examination, and Delivery of Cargo 26.

Unloading, etc.

27.

Entry of cargo.

28.

Surplus stores may be entered.

29.

Provisions relating to mail, personal baggage, etc.

3 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise Section 30.

Entry in absence of documents.

31.

Provisions relating to goods liable to ad valorem duty.

32.

Delivery from customs area in special circumstances.

33.

Re-packing, etc., in customs area, etc.

34.

Goods deposited in a customs warehouse may be sold, etc.

35.

Goods deemed to be in a customs warehouse.

PART IV WAREHOUSING OF GOODS Provisions Relating to Bonded Warehouses 36.

Dutiable goods may be warehoused.

37.

Procedure on warehousing.

38.

Removal to warehouse of goods entered therefore.

39.

Entry of warehoused goods.

40.

Operations in a warehouse.

41.

Re-gauging and re-valuation.

42.

Delivery from warehouse in special circumstances.

43.

Removal to another warehouse or bonded factory.

44.

Warehoused goods may be delivered as stores.

45.

Abandonment, etc., of warehoused goods.

46.

Period of warehousing of goods.

47.

Examination of warehoused goods on delivery.

48.

Access to warehouse.

49.

Removal of goods after entry for home use, export or sale.

50.

Penalty for unlawfully taking, etc., warehoused goods.

51.

Commissioner may licence warehouses.

51A.

Commissioner may licence duty free shops.

52.

Procedure on revocation or expiry of licence.

53.

Warehouse keeper to provide facilities.

54.

Stowage and storage of goods in bonded warehouse.

55.

Removal of goods from private to general warehouse.

56.

Warehouse keeper to produce goods deposited.

Provisions Relating to Government Warehouses 57.

Goods in Government warehouse liable to rent, etc.

58.

Removal, etc., of goods in Government warehouse.

PART IVA PROVISIONS RELATING TO MANUFACTURE UNDER BOND 58A.

Licensing of bonded factories.

58B.

Entry of premises as bonded factories.

58C.

Revocation of licence, etc.

58D.

Entry of plant machinery, etc.

for exportation or for home use.

58E.

Manufacturer to provide facilities.

58F.

Receipt and storage of raw materials and manufactured goods.

58G.

Provisions relating to stock registers.

58H.

Manner of dealing with deficiencies and excesses in stock rooms.

[Issue 1] 4 [Rev.

2012] CAP.

472 Customs and Excise Section 58I.

Importation of equipment, machinery, raw materials etc.

58J.

Provisions relating to goods in a bonded factory.

58K.

Delivery from bonded factory in special circumstances.

58L.

Goods from bonded factory may be entered for home use.

PART V EXPORTATION Prohibited and Restricted Exports 59.

Prohibited and restricted exports.

60.

Power to prohibit, etc., exports.

61.

Exemption of goods in transit, etc.

Entry Outwards and Loading of Aircraft and Vessels 62.

Entry outwards of aircraft or vessel.

63.

Entry of cargo for export.

64.

Loading, etc.

65.

Provisions relating to personal baggage, etc.

66.

Goods for export not to be discharged in Kenya.

67.

Provisions relating to export of certain goods.

68.

Stores for aircrafts and vessels.

69.

Short-shipment of non-bonded goods.

70.

Export goods stored at risk of owner.

71.

Goods liable to export duty.

Transit or Transhipment Goods 72.

Goods in transit or for transhipment.

72A.

Licensing of transit godowns.

72B.

Storage of goods entered in transit.

PART VI IMPORTATION AND EXPORTATION BY POST 73.

Application of Act to postal articles.

74.

Time of entry of postal articles.

PART VII DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS, AND DEPARTURE OVERLAND Departure and Clearance of Aircraft and Vessels 75.

Clearance required for departure to foreign port.

76.

Grant of clearance.

77.

Clearance to be produced.

78.

Deficiency or surplus in cargo or stores.

79.

Aircraft or vessels to bring to at boarding station.

Departure Overland 80.

Departure overland.

PART VIII CARRIAGE OF GOODS COASTWISE 81.

Meaning of carriage coastwise.

82.

Carriage coastwise in aircraft or vessel from foreign port.

5 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise Section 83.

Loading, etc., of coastwise cargo.

84.

Transire required for departure coastwise.

85.

Transire to be delivered on arrival.

86.

Power of Commissioner to vary procedure.

87.

Entry outwards of aircraft, etc., carrying goods coastwise.

88.

Coasting vessel, etc., not to deviate from voyage.

89.

Examination of coasting aircraft, coasting vessel and goods.

PART IX MANUFACTURE OF EXCISABLE GOODS 90.

Licence required to manufacture excisable goods.

91.

Application for and grant of licence.

91A.

Packing or selling of alcoholic beverages.

92.

Transfer of licence.

93.

Power to revoke, etc., licence.

94.

Effect of revocation, etc., of licence.

95.

Provision of facilities for excise control.

96.

Licensee to keep books, etc.

PART X CONTROL OF MANUFACTURE OF EXCISABLE GOODS Entry of premises and plant 97.

Manufacturers entry.

98.

Rooms and plant to be marked.

Provisions relating to the Manufacture of Spirits 99.

Power of Commissioner to direct that Act and regulations shall not apply.

100.

Distillers and rectifiers warehouse.

101.

Restriction on delivery of immature spirits.

102.

Restriction on carrying on of other trades by distiller, rectifier or denaturer.

103.

Keeping or use of still otherwise than by distiller or rectifier prohibited.

104.

Deposit of rectified or compounded spirit in bonded warehouses.

105.

Penalty for excess or deficiency in stocks of spirits.

106.

Denaturing of spirits.

107.

Application of Part IX and sections 97 and 98 to the denaturing of spirits.

Provisions relating to Manufacture of Excisable Goods other than Spirits 108.

Storage of excisable goods after manufacture.

109.

Provisions relating to stock book and returns.

110.

Deficiency or excess in stock of licensee.

111.

Provisions relating to manufacture of tobacco.

112.

Provisions relating to brewing book.

113.

Notice of brewing may be required.

114.

Provisions relating to brewing.

115.

Provision relating to false declaration of original gravity of beer.

116.

Liability of beer to excise duty.

116A.

Fortification and mixing of wine.

116B.

Excise Stamps.

[Issue 1] 6 [Rev.

2012] CAP.

472 Customs and Excise PART XI DUTIES GENERAL PROVISION Section 117.

Imposition, rates, etc., of duty.

118.

Arrangements for bilateral relief from duty.

118A.

Retaliatory imposition of duties, etc.

119.

Variation of rates of duty.

120.

Effect of alteration of duty on contract for sale.

121.

Effect of obligation to pay duty.

122.

Recovery of duty.

123.

Effect of alteration in classification of goods.

124.

Time of entry for home use determines rate of duty.

125.

Advisory committee on dumping and subsidation of goods.

125A.

Imposition of anti-dumping duty and countervailing duty.

126.

Dumping and subsidy defined.

126A.

Duty on gaming receipts.

Value of Imported Goods, Excisable Goods and Goods for Export 127.

Determination of value of imported goods.

127A.

Determination of value of goods for export.

127B.

Appraisal of value of imported goods, etc.

127C.

Value of goods for excise duty purposes.

127D.

Pre-shipment inspection of imported goods.

127E.

Establishment of Appeals Tribunal.

127F.

Procedure for appeals.

127G.

Excisable value of services.

Computation of Duty: General 128.

Adjustment for fractions of a shilling.

129.

Duty computed on gross weight of package in certain cases.

130.

Duty computed on reputed quantity in certain cases.

131.

Commissioner may fix litre equivalent of other liquid measurement.

132.

Allowance for tare.

133.

Duty on packages in certain cases.

Computation and Payment of Excise Duty on Spirits 134.

Time of delivery determines rate of excise duty.

135.

Duty on spiritsattenuation charge.

136.

Ascertainment of strength, weight, and volume of spirits.

136A.

Excise stamps on wines and spirits.

Payment of Duty on Excisable Goods other than Spirits 137.

Time of delivery determines rate of excise duty, etc.

Exemption and Remission of Duty 138.

Power of Minister to refund of duties.

139.

Remission of excise duty.

140.

Exemption from certain duties of goods remaining on board.

141.

Exemption from certain duties of goods entered for exportation, etc.

7 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise Section 142.

Exemption from certain duties of certain re-imports.

143.

Exemption from certain duties of temporary imports.

144.

Remission of certain duties on lost or destroyed goods.

Refund, Rebate, and Drawback 145.

Refund of certain duties to privileged institutions and personnel, etc.

146.

Refund of certain duties on pillaged, etc., goods and of duty paid in error.

147.

Refund of certain duties on returned or destroyed goods.

148.

Rebate of certain duties on damaged goods.

148A.

Remission or refund of duty on bad debts.

149.

Rebate of excise duty.

149A.

Rebate or refund on converted excisable goods or plastic bags for packing.

150.

Repealed.

151.

Drawback of certain duties on exportation.

152.

Duties to apply proportionately for refund, rebate, etc.

153.

Refund of excise duty on compounded spirits in bonded warehouses.

153A.

Penalty for fraudulent claims.

Miscellaneous Provisions 154.

Derelict goods, etc., liable to duty.

155.

Goods imported duty free liable to certain duties on disposal.

156.

Excisable goods granted remission, etc.

liable to duty on disposal.

157.

Excisable goods liable to duty on re-importation.

158.

Short levy or erroneous refund.

158A.

Duties not to be abated on conviction.

158B.

Commissioner may refrain from collecting duty in certain cases.

158C.

Amnesty for penalties, fines, etc.

159.

Disputes.

PART XII PROVISIONS RELATING TO SECURITIES 160.

Commissioner may require security.

161.

General provisions relating to giving of security.

162.

Provisions relating to sureties.

163.

Enforcement of bond.

PART XIII CUSTOMS AND EXCISE AGENTS 164.

Authority of agents.

165.

Liability of duly authorised agent.

166.

Liability of owner for acts of duly authorised agent.

166A.

Agents appointed by the Commissioner.

166B.

Commissioner may appoint agent.

Preservation of funds.

166C.

PART XIV PREVENTION OF SMUGGLING AND EVASION 167.

Power to require vessels, etc., to bring to.

168.

Power to require vessels, etc., to depart.

169.

Power to patrol freely and moor vessels, etc.

[Issue 1] 8 [Rev.

2012] CAP.

472 Customs and Excise Section 170.

Power to board vessels, etc., and search.

171.

Persons entering or leaving Kenya to answer questions concerning baggage.

172.

Power to search persons.

173.

Power of arrest.

174.

Power to search premises.

175.

Power to seal, etc., buildings, etc.

176.

Search warrants.

177.

Power to require production of books, etc.

178.

Power to call for aid.

Offences 179.

Assembling to contravene provisions of Act.

180.

Offences with violence, etc.

181.

Attempts to commit offences.

182.

Offence to warn offender.

183.

Offence to assume character of officer.

184.

Master of vessel, etc., used for smuggling or evasion guilty of offence.

185.

Offence in respect of prohibited, restricted and uncustomed goods.

186.

Offence to import or export concealed goods.

187.

Offence to make or use false documents.

188.

Offence to refuse to produce documents, etc.

189.

Offence to use false measures.

190.

Offence to interfere with customs property.

191.

Offences in connection with excisable goods.

192.

Uncustomed goods found to be reported.

193.

Goods offered on pretence of being smuggled.

194.

Aiders, abettors, etc.

194A.

Sale of adulterated petroleum products prohibited.

PART XV PENALTIES, FORFEITURES AND SEIZURES 195.

General penalty.

196.

Goods liable to forfeiture.

197.

Vessels, etc., liable to forfeiture.

198.

Provisions relating to goods liable to forfeiture.

199.

Power to seize goods liable to forfeiture.

200.

Procedure on seizure.

201.

Effect of conviction, etc., on things liable to forfeiture.

202.

Procedure after notice of claim.

203.

Provisions relating to condemnation.

204.

Restoration of seizure.

PART XVI LEGAL PROCEEDINGS 205.

Proceedings triable in subordinate court of first class.

206.

Actions by or against the Commissioner.

207.

Limitation of proceedings.

208.

Provisions relating to proof, etc., in proceedings.

9 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise Section 209.

Provisions relating to penalties for offences.

210.

Place of trial.

211.

Protection of witnesses.

212.

Reasonable grounds a defence in any action against officer.

213.

Power of officer to prosecute.

PART XVII SETTLEMENT OF CASES BY THE COMMISSIONER 214.

Power of Commissioner to compound offence by agreement.

PART XVIII MISCELLANEOUS 215.

Attendance of master before Commissioner.

216.

Provisions relating to prescribed forms.

217.

Provisions relating to all documents.

218.

Production of documents.

218A.

Determination of duty for failure to keep records, etc.

219.

Power to require information from importers concerning dumping.

220.

Provisions relating to declarations and signatures.

221.

Receipts for payment on entry.

222.

Service of notices, etc.

223.

Provisions relating to loading, etc., of goods.

224.

Proper officer may take or allow samples to be taken.

225.

Recovery of duty by distress.

225A.

Penalty for late payment.

225B.

Security on property for unpaid duty, etc.

226.

Rewards.

227.

Auctioneers legislation not to apply to sales.

227A.

Officers, etc., not to take part in auction.

228.

Licensing of aircraft, vessels and vehicles conveying goods subject to customs control.

229.

Application of Act to importation, etc., overland.

230.

Provisions relating to commissioned vessels and aircraft.

231.

Excise licence to furnish annual audit certificate.

232.

Application of air legislation.

233.

Power of Commissioner in special cases.

234.

Regulations.

235.

Saving.

236.

Transitional.

SCHEDULES FIRST SCHEDULE IMPORT DUTIES SECOND SCHEDULE SUSPENDED DUTIES THIRD SCHEDULE EXEMPTIONS FROM IMPORT DUTY, SUSPENDED DUTY AND DUMPING DUTY FOURTH SCHEDULE EXPORT DUTIES FIFTH SCHEDULE EXCISE DUTIES [Issue 1] 10 [Rev.

2012] CAP.

472 Customs and Excise SIXTH SCHEDULE FORM OF WARRANT OF DISTRESS SEVENTH SCHEDULE VALUE OF IMPORTED GOODS EIGHTH SCHEDULE PROHIBITED AND RESTRICTED GOODS NINTH SCHEDULE PRIVILEGED INTERNATIONAL ORGANISATIONS AND PERSONNEL TENTH SCHEDULE DECLARATION BY OFFICER ELEVENTH SCHEDULE GOODS LIABLE TO VARIABLE IMPORT DUTY SCHEDULE 11 [Issue 1] [Rev.

2012] CAP.

472 Customs and Excise CHAPTER 472 CUSTOMS AND EXCISE ACT [Date of assent: 25th September, 1978.] [Date of commencement: 13th October, 1978.] An Act of Parliament to provide for the management and administration of the customs, for the assessment, charge and collection of customs and excise duties and for matters relating thereto and connected therewith [Act No.

13 of 1978, Act No.

6 of 1979, Act No.

13 of 1979, Act No.

10 of 1980, Act No.

12 of 1980, L.N.

18/1981, Act No.

6 of 1981, L.N.

154/1981, Act No.

1 of 1982, Act No.

9 of 1982, Act No.

14 of 1982, Act No.

17 of 1982, Act No.

8 of 1983, Act No.

13 of 1984, Act No.

19 of 1984, L.N.

162/1984, Act No.

8 of 1985, L.N.

152/1985, Act No.

19 of 1985, L.N.

11/1986, Act No.

10 of 1986, Act No.

10 of 1987, Act No.

10 of 1988, Act No.

2 of 1989, Act No.

8 of 1989, Act No.

10 of 1990, Act No.

12 of 1990, L.N.

433/1990, L.N.

19/1991, Corr.

No.

16/1991, Act No.

8 of 1991, Act No.

3 of 1992, Act No.

9 of 1992, L.N.

7/1993, L.N.

105/1993, L.N.

286/1993, L.N.

303/1993, Act No.

4 of 1993, L.N.

25/1994, L.N.

41/1994, L.N.

64/1994, L.N.

122/1994, L.N.

334/1994, L.N.

349/1994, Act No.

6 of 1994, L.N.

377/1994, L.N.

378/1994, L.N.

383/1994, L.N.

386/1994, L.N.

490/1994, Act No.

8 of 1995, Act No.

13 of 1995, L.N.

333/1995, L.N.

388/1995, Act No.

8 of 1996, L.N.

2/1996, L.N.

20/1996, L.N.

3/1996, L.N.

117/1996, L.N.

315/1996, L.N.

6/1997, L.N.

15/1997, Act No.

2 of 1997, Act No.

8 of 1997, L.N.

15/1997, L.N.

43/1997, L.N.

114/1997, L.N.

115/1997, L.N.

118/1997, L.N.

119/1997, L.N.

123/1997, L.N.

144/1997, L.N.

159/1997, L.N.

160/1997, L.N.

172/1997, L.N.

173/1997, L.N.

174/1997, L.N.

347/1997, L.N.

549/1997, Act No.

5 of 1998, L.N.

12/1998, L.N.

26/1998, L.N.

27/1998, L.N.

39/1998, L.N.

45/1998, L.N.

58/1998, L.N.

119/1998, L.N.

122/1998, L.N.

164/1998, L.N.

12/1999; L.N.

27/1999, L.N.

33/1999, L.N.

48/1999, L.N.

108/1999, L.N.

109/1999, L.N.

135/1999, L.N.

136/1999, L.N.

166/1999, L.N.

184/1999, Act No.

4 of 1999, L.N.

65/2000, L.N.

80/2000, L.N.

116/2000, Act No.

9 of 2000, L.N.

65/2001, L.N.

135/2001, L.N.

136/2001, L.N.

137/2001, Act No.

6 of 2001, L.N.

12/2002, L.N.

14/2002, L.N.

26/2002, L.N.

27/2002, L.N.

112/2002, Act No.

7 of 2002, Act No.

15 of 2003, L.N.

90/2004, L.N.

121/2004, Act No.

4 of 2004, Act No.

6 of 2005, Act No.

10 of 2006, Act No.

9 of 2007, Act No.

8 of 2008, Act No.

8 of 2009, Act No.

10 of 2010, L.N.

38/2011, Act No.

4 of 2012.] PART I PRELIMINARY 1.

Short title This Act may be cited as the Customs and Excise Act.

2.

Interpretation (1) In this Act, except where the context otherwise requires agent in relation to an aircraft, vessel or vehicle includes a person who notifies the proper officer in writing that he intends to act as the agent and who, or on whose behalf a person authorized by him, signs any document required or authorized by this Act to be signed by an agent: Provided that the owner of an aircraft, vessel or vehicle, if resident or represented in Kenya, shall either himself or through his representative be deemed to be the agent for all the purposes of this Act if no agent is appointed; aircraft includes every description of craft used in aerial navigation; approved means approved by the Commissioner; 13 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise approved place of loading and approved place of unloading mean a quay, jetty, wharf or other place, including any part of a port or customs airport, appointed by the Commissioner by notice in accordance with section 9 to be a place where goods may be loaded or unloaded; beer includes ale, porter and any other description of beer and any liquor, including beer substitute, which is produced as result of the alcoholic fermentation of an extract derived from barley malt, a cereal grain, starch or saccharine matter and hops or hops substitute, in potable water with other suitable ingredients and which contains more than two per centum of proof spirit but does not include (a) any beer made or brewed by any person and which is not offered for, or intended to be offered for sale; (b) any kind of beer which the Minister may, by order in the Gazette exclude from the provisions of this Act; boarding station means a place appointed by the Commissioner by notice in the Gazette to be a place for aircraft or vessels arriving at or departing from a port or place to bring to for the boarding by or the disembarkation of officers; bonded factory means the premises licensed by the Commissioner for the manufacture of goods for export under bond; bonded warehouse means a warehouse licensed by the Commissioner under section 51 for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused and includes a duty-free shop; brewer means the holder of a valid licence to brew beer under section 91; buying commission means fees paid or payable by an importer to his agent for the services of representing the importer in the purchase of the goods being appraised; by authority means by the authority of the Commissioner or of any officer doing his duty in the matter in relation to which the expression is used; cargo includes all goods imported, exported or carried coastwise in an aircraft, vessel or vehicle other than goods which are required as stores for consumption or use by or for that aircraft, vessel or vehicle, its crew and passengers, and the bona fide personal baggage of the crew and passengers; carriage coastwise has the meaning assigned to it by section 81; cigar means a cigar, cheroot or cigarillo prepared from tobacco; cigarette means a cigarette prepared from tobacco and includes any form of tip and the paper thereof; Commissioner means (a) the Commissioner-General appointed under section 11(1) of the Kenya Revenue Authority Act (Cap.

469); or [Issue 1] 14 [Rev.

2012] CAP.

472 Customs and Excise (b) with respect to powers or functions that have been delegated under section 11(4) of the Kenya Revenue Authority Act to another Commissioner, that other Commissioner; compounded spirits means spirits which have been distinctly altered in character by redistillation with, or by the addition of, flavouring matter or other materials or ingredients; and to compound means to prepare compounded spirits; computed value in relation to any goods, means the value of such goods determined in accordance with Method 5 set out in the Seventh Schedule; concessional loan means a loan with at least twenty-five per cent grant element; country of export, in relation to any goods, means the country from which such goods are shipped to Kenya; country of importation means any country or customs territory into which goods are imported; customs or the customs means the Customs and Excise Department; customs airport means an airport appointed by the Commissioner by notice in accordance with section 9 to be an airport for the purposes of this Act; customs area means a place appointed by the Commissioner by notice in accordance with section 9 for the deposit of goods subject to customs control; customs and excise revenue means amount collectable by the customs in accordance with the provisions of this Act; customs control means any measures taken by the Commissioner in relation to the goods specified in section 12 to ensure compliance with the provisions of this Act; customs territory means all parts of Kenya in which this Act applies in full, but does not include an export processing zone; customs warehouse means a place approved by the Commissioner for the deposit of unentered, unexamined, detained or seized goods for the security thereof or pending payment of the duties due thereon; denaturer means a person holding a licence under section 91 to denature spirits; and to denature means to render unfit for human consumption; dissolving means a dissolving of materials for making a priming or colouring solution; distiller means a person holding a licence to manufacture spirits under section 91 by distillation of a fermented liquor or by any other process; and distillery means his factory; 15 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise distillation period means the period prescribed by regulations for the purpose of taking account of feints and spirits produced; distillers warehouse means a place of security provided by a distiller and approved by the Commissioner under section 100; domestic, in relation to an article, means an article normally used in the household; drawback means a refund of all or part of any import duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawbacks; dumping duty means a duty imposed by an order made under section 125; dutiable goods means goods chargeable with duty under this Act; duty includes excise duty, import duty, export duty, levy, imposition, tax or surtax imposed on goods, services and gaming takings under this Act; duty free shop means a room or premises situated in a port and licensed by the Commissioner for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused for use as ship stores or for sale to passengers departing to places outside Kenya.

excisable goods means goods manufactured in Kenya or imported into Kenya on which an excise duty is imposed under this Act; excisable value means ex-factory selling price or the value determined in accordance with section 127C; excise duty means a duty of excise imposed on goods manufactured in Kenya or imported into Kenya and specified in the Fifth Schedule; excise stamp means an excise stamp prescribed by the Commissioner under section 116B; ex-factory selling price means the price at which goods are sold from a factory exclusive of value added tax and excise duty; export means to take or cause to be taken out of the customs territory or into an export processing zone; factory means any premises on which a person is licensed to (a) manufacture and store excisable goods; (b) use excisable goods in other manufactures; feints means spirits conveyed into a receiver in a distillery entered under this Act as a feints receiver; foreign port means a place beyond the boundaries of Kenya; generally accepted accounting principles means the broad guidelines or detailed procedures of accounting for the time being generally accepted in a country; [Issue 1] 16 [Rev.

2012] CAP.

472 Customs and Excise goods includes all kinds of articles, wares, merchandise and livestock, and, where any such goods are sold under this Act, the proceeds of sale; goods of the same class or kind means goods which fall within a range of goods produced by a particular industry or industrial sector and includes identical or similar goods; goods under drawback means goods in relation to which a claim for drawback has been or is to be made under section 151; Government warehouse means a place provided by the Government for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused; gravity in relation to a liquid means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of each liquid being computed as at 15.55 degrees centigrade; and where the gravity of a liquid is expressed as a number of degrees that number shall be such ratio multiplied by one thousand; identical goods means goods which (i) are the same in all respects, including physical characteristics, quality, and reputation with the goods being appraised, minor differences in appearance notwithstanding; (ii) are produced in the same country as the goods being appraised; and (iii) were produced by or on behalf of the person by or on behalf of whom the goods appraised were produced, but does not include imported goods where engineering, development work, design work, plans or sketches undertaken in Kenya were supplied, directly or indirectly, by the purchaser of those goods free of charge or at a reduced cost for use in the production and sale for export of those goods; information technology means any equipment or software for use in storing, retrieving, processing or disseminating information; import means to bring or cause to be brought into the customs territory from a foreign country or from an export processing zone;; import duty means duty imposed on goods imported into Kenya and specified in the First Schedule; industrial, in relation to an article, means that the article has been shown to the satisfaction of the Commissioner to be made for use solely or principally as industrial apparatus, plant or machinery, or as a specialized part thereof; licence means a valid licence issued under this Act; low wines means spirits of the first extraction conveyed into a receiver in a distillery entered under this Act as a low wines receiver; 17 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise manufacture includes (a) the production of excisable goods; (b) any intermediate or uncompleted process in the production of excisable goods; (c) the distilling, rectifying, compounding or denaturing of spirits; (d) the production of goods for export under bond; (e) the processing or production of goods for export in an export processing zone.

manufactured tobacco means tobacco made up (a) ready for smoking in a pipe, other than tobacco made up by the grower without the use of machinery; (b) ready for use in the making of cigarettes or cigars; or (c) in the form of cake, plug, roll or stick; manufacture under bond means the production of goods under a licence issued under section 58A; master includes a person for the time being having or taking charge or command of an aircraft or vessel; materials means goods from which excisable goods are capable of being manufactured and any residue from a process of manufacture; methylated spirits means spirits denatured in accordance with a formula prescribed by regulations for methylated spirits; name includes the registered mark of an aircraft, vessel or vehicle; night means the period between six oclock in the afternoon of any day and six oclock in the forenoon of the following day; officer includes any person, other than a labourer, employed in the service of the customs or for the time being performing duties in relation to the customs; official aid funded project means a project funded by means of a grant or concessional loan in accordance with an agreement between the Government and any foreign government, agency, institution, foundation, organisation or any other aid agency; opaque beer means a potable beer liquor derived from the fermentation of a mash of cereal grain or vegetable or grain or vegetable products with or without the addition of sucrose or honey and which contains not less than two and a half per centum of absolute alcohol by volume; original gravity, in relation to a liquid, means its gravity before fermentation; [Issue 1] 18 [Rev.

2012] CAP.

472 Customs and Excise owner in respect of any goods, aircraft, vessel, vehicle, plant or other thing, includes a person (other than an officer acting in his official capacity) being or holding himself out to be the owner, manufacturer, licensee, importer, exporter, consignee, agent, or the person in possession of, or beneficially interested in, or having control of, or power of disposition over, the goods, aircraft, vessel, vehicle, plant or other thing; package includes every means by which goods for conveyance may be cased, covered, enclosed, contained or packed; plant includes utensils, presses, machinery, mills, implements, appliances and fittings; point of sale in respect of excisable goods manufactured in Kenya, means the point of delivery of the goods from the excise stockroom in an open market sale between buyer and seller independent of each other; port means a place, whether on the coast or elsewhere, appointed by the Commissioner by notice in accordance with section 9, subject to any limitations specified in the notice, to be a port for the purpose of this Act; and in relation to aircraft, a port means a customs airport; postal article includes any letter, postcard, newspaper, book, document, pamphlet, pattern, sample packet, small packet, parcel, package or other article whatsoever in course of transmission by post; Post Office means the Postal Corporation of Kenya established under the Postal Corporation of Kenya Act, 1998; premises includes any building, house, room or place; price actually paid or payable means the total payments made or to be made by a buyer to or for the benefit of the seller or imported goods which are the subject of a customs valuation; prohibited goods means goods the importation, exportation, or carriage coastwise of which is prohibited under the provisions of this Act or any other written law; proper officer means an officer whose right or duty it is to require the performance of, or to perform, the act referred to; rebate means a reduction or diminishment of charge for duty; rectifier means a person holding a licence to rectify spirits under section 91; and to rectify means to redistill spirits removed from a spirits receiver for the purpose of purifying or adding flavour; rectifiers warehouse means a place of security provided by a rectifier and approved by the Commissioner under section 100; refinery means a bonded warehouse licensed by the Commissioner for the treatment of oils; refund means the return or repayment of duties already collected; 19 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise regional market means the countries with which Kenya shares a common border, and includes Rwanda, Burundi and the Congo; regulations includes rules and any subsidiary legislation made under this Act; remission means the waiver of duty or refrainment from exacting of duty; restricted goods means goods the importation, exportation or carriage coastwise of which is prohibited, save in accordance with conditions regulating it, and goods the importation, exportation or carriage coastwise of which is in any way regulated by or under this Act or any other written law; services means (a) any supply by way of business that is not a supply of goods or money; or (b) anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right); similar goods means goods which have similar (a) characteristics; (b) components; (c) quality and reputation, which make them commercially interchangeable in the performance of functions; smuggling means the importation, exportation or carriage coastwise, or the removal from or into Kenya of goods with intent to defraud the customs, or to evade any prohibition of, restriction, on regulation or condition as to, importation, exportation, carriage coastwise or removal, of goods; specially denatured spirits means spirits denatured in accordance with a formula prescribed by regulations for specially denatured spirits; spirits means spirits of any description and includes all liquor mixed with spirits and all mixtures and compounds or preparations made with spirits, but does not include denatured spirits; still includes any part of a still; sufferance wharf means a place, other than an approved place of loading or unloading, at which the Commissioner may, subject to such conditions as he may either generally or in any particular case impose, allow goods to be loaded or unloaded; sufficient information in relation to the determination of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment; sugar, for the purpose of the Fifth Schedule, means sugar of any description, finished or unfinished, and any product of any sugar manufacturing operation containing saccharine matter, but does not include glucose, jaggery, molasses, sugar candy or exhausted sugarcane pulp, nor [Issue 1] 20 [Rev.

2012] CAP.

472 Customs and Excise does it include brown sugar made by a person, and in plant and in premises, approved by the Minister, in the manufacture of which neither vacuum pan nor a vacuum evaporator has been employed; suspended duty means a duty specified in the Second Schedule; tariff description means the description of goods in the third column of the First Schedule; tax computerized system means any software or hardware for use in storing, retrieving, processing or disseminating information relating to excise duty; the price paid or payable, in relation to the sale of goods for export to Kenya, means the aggregate of all payments made or to be made, directly or indirectly, by the purchaser to or for the benefit of the vendor; tobacco licensee means a person licensed to manufacture tobacco, cigarettes and cigars; tonne means a metric tonne of 1,000 kilograms; tons register means the tons of a ships net tonnage ascertained and registered according to the tonnage regulations of the Merchant Shipping Act (Cap.

389), or in the case of a ship which is not registered under that Act, ascertained as if it were so registered; transaction value means the price paid or payable for imported goods, as determined in accordance with the Seventh Schedule; transhipment means the movement, either directly or indirectly, of goods from an aircraft, vessel or arriving in Kenya from a foreign place, to an aircraft, vessel or vehicle departing to a foreign destination; transaction value means the price paid or payable for imported goods, as determined in accordance with the seventh schedule; transit means the movement of goods imported from a foreign place through Kenya to a foreign destination; transit shed means a building appointed by the Commissioner by notice in accordance with section 9 for the deposit of goods subject to customs control; Tribunal means the Appeals Tribunal established under section 127E; uncustomed goods includes dutiable goods on which the full duties due have not been paid, and any goods, whether dutiable or not, which are imported, exported, carried coastwise or in any way dealt with contrary to the provisions of this Act; utensil includes a container, tank, storage bin, receptacle or vat; variable import duty means import duty imposed on goods imported into Kenya and specified in the Eleventh Schedule; vehicle includes every description of conveyance for the transport by land of human beings or goods; 21 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise vessel includes every description of conveyance for the transport by water of human beings or goods; voyage includes flight by aircraft; warehoused means deposited in a Government or bonded warehouse with the authority of the person in charge of the warehouse; warehouse keeper means the holder of a licence in respect of a bonded warehouse; wash means the fermented liquor from which spirits are produced by distillation; wharf owner includes an owner or occupier of an approved place of loading or unloading or of a sufferance wharf; wine means a liquor of a strength not exceeding 50 degrees of proof which is made from fruit and sugar or from fruit and sugar mixed with any other material and which has undergone a process of fermentation and includes mead; worts means the liquid obtained by dissolving sugar or molasses in water or by extracting the soluble portion of malt or corn in the process of brewing and any primary or colouring solution.

(2) For the purposes of this Act (a) goods shall be deemed to be entered when the entry, made and signed by the owner in the prescribed manner, is accepted and signed by the proper officer and when any duty due or deposit required under this Act in respect of the goods has been paid or security has been given for compliance with this Act; (b) goods shall be deemed to be entered for home use when they have been declared for use in Kenya, other than temporary use, and the provisions of paragraph (a) have been fulfilled; (c) the time of importation of goods shall be deemed to be (i) in the case of goods for home use the time at which the goods come within the boundaries of the customs territory; and (ii) in the Case of export processing zone import, the time at which the goods come within the approved entry into an export processing zone; (d) the time of exportation of goods shall be deemed to be (i) in the case of goods originating from the customs territory, at the time at which the carrying aircraft or vessel departs from its final position, anchorage or berth at the port or place within the customs territory at which the goods at shipped for exportation, or at the time when they are introduced into an export processing zone; (ii) in the case of goods exported overland and originating from the customs territory or from an export processing zone, the time at which the goods pass across the boundaries of Kenya; [Issue 1] 22 [Rev.

2012] CAP.

472 Customs and Excise (iii) in the case of export processing zone exports which an destined to the customs territory, at the time they an removed through the approved exit out of the zone; (iv) at the time at which the carrying aircraft or vessel departs from its final position, anchorage or berth at the port or place within the customs territory at which such export processing none exports are shipped for exportation; (e) where an aircraft, vessel or vehicle arrives within Kenya from a foreign port or place, then, in relation to each port or place within Kenya at which it may arrive, it shall be deemed to have arrived from a foreign port or place; (f) where an aircraft, vessel or vehicle proposes to depart from Kenya to a foreign port or place, then, in relation to each port or place within Kenya from which it may depart, it shall be deemed to be departing therefrom to a foreign port or place; (g) a reference to Kenya, shall be deemed to include a reference to an installation within the meaning of the Continental Shelf Act (Cap.

312), whether or not situated within the territorial waters; (h) a reference to producing goods shall include a reference to growing or manufacturing goods and to the application of any process in the course of producing goods; (i) every act, matter or thing required or authorized by this Act to be done or performed by, with, to or before the Commissioner shall be deemed to be so done or performed if done or performed by, with, to or before an officer appointed by the Commissioner for that purpose; (j) every person employed on a duty or service relating to the customs by order, or with the concurrence of the Commissioner shall be deemed to be the proper officer for that duty or service; and every act required by law at any time to be done by, with, to or before a particular officer nominated for that purpose shall be deemed to be so done if done by, with, to or before any person appointed by the Commissioner to act for that particular officer; (k) customs warehouse rent payable in respect of goods stored or deposited in a customs warehouse shall be deemed to be duty; (l) over and above the import duties chargeable in accordance with the First Schedule (i) an additional duty of twenty per centum shall be payable in respect of all used motor vehicles (excluding agricultural tractors of Tariff Numbers 8701.10.00, 8701.30.00 and 8701.90.00) which are imported: Provided that where the vehicle (excluding a motor-cycle) (aa) has been in use for a period not exceeding five years, the additional duty shall be twenty per centum; (bb) has been in use for a period exceeding five years, but not exceeding eight years, the additional duty shall be twenty per centum or thirty thousand shillings, whichever is the higher; 23 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (cc) has been in use for a period exceeding eight years the additional duty shall be twenty per centum or sixty thousand shillings, whichever is the higher; (ii) an additional duty of two and a half per centum ad valorem, or five per centum of the specific rate specified in the First Schedule, whichever is the higher, or such other additional duty as the Minister may, by notice in the Gazette, specify, shall be payable in respect of all goods entered for home use from an export processing zone; (iii) an additional duty of ten per centum shall be payable in respect of temporary imports when entered for home use; (iv) an additional duty of ten per centum shall be payable in respect of transit goods when entered for home use; (ll) goods shall be deemed to be unassembled if imported in a completely knocked down form by an approved assembler of such goods appointed by the Commissioner by notice in the Gazette: Provided that the Commissioner may, by notice in the Gazette, specify goods which shall, notwithstanding the provisions of this paragraph, not be deemed to be unassembled; (m) subject to paragraph (ll) radios and radio-cassette players or recorders shall be deemed to be unassembled when imported in completely knocked down form and where, inter alia (i) the diodes, resistors, transistors and similar components are unmounted; (ii) the printed circuit boards are unmounted; (iii) the speaker or speakers are unmounted; (iv) the knobs are unmounted; (v) the casings are unassembled; and (vi) the aerial is unmounted.

(n) where parts for the assembly of motor vehicles in a bonded warehouse are imported separately by an approved motor vehicle assembler, the rate of duty applicable shall, notwithstanding any other provision of this Act, be that applicable to unassembled motor vehicles: Provided that such parts shall be imported in such condition as may be prescribed by the Commissioner.

(3) The interpretation of the First Schedule shall be governed by the following principles (a) the titles of sections, chapters and sub-chapters are provided for ease of reference only; and for legal purposes classification shall be determined according to the terms of the heading and tariff descriptions and any relative section or chapter notes and, where the headings or notes do not otherwise require, according to the following provisions of this subsection; [Issue 1] 24 [Rev.

2012] CAP.

472 Customs and Excise (b) (i) a reference in a tariff description to an article shall be taken to include a reference to that article whether incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article; and such a reference shall also be deemed to include a reference to that article complete or finished, or falling to be classified as complete or finished by virtue of this subsection, whether imported, unassembled or disassembled; (ii) where parts of an article are separately imported the Commissioner may apply subparagraph (i) to those parts; (iii) a reference in a tariff description to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances, and any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance; however classification of goods consisting of more than one material or substance shall be according to paragraph (c); (c) where, by application of paragraph (b)(iii) or for any other reason, goods are prima facie classifiable under two or more tariff descriptions, classification shall be effected as follows (i) the tariff description which provides the most specific description shall be preferred to tariff descriptions providing a more general description; however where two or more tariff descriptions each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale those tariff descriptions are to be regarded as equally specific in relation to those goods even if one of them gives a more complete or precise description of the goods; (ii) mixtures and composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to subparagraph (i), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable; (iii) where goods cannot be classified by subparagraph (i) or (ii) they shall be classified under the heading which occurs last among those which equally merit consideration; (d) where goods cannot be classified in the manner provided by paragraph (a), (b) or (c) they shall be classified under the tariff description appropriate to the goods to which they are most akin; (e) (i) camera cases, instrument cases, gun cases drawing instrument cases, necklace cases and similar containers specially shaped or fitted to contain a specific article, suitable for long-term use and imported with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith but this paragraph does not apply to containers which give the whole its essential character; 25 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (ii) subject to the provisions of subparagraph (i), packing materials for goods therein shall be classified with the goods if they are of a kind normally used for packing such goods but this subparagraph is not applicable when such packing materials or packing containers are clearly suitable for repetitive use; (f) for legal purposes, the classification of goods in the tariff description of a heading shall be determined according to the terms of those tariff descriptions and any chapter notes relative to those tariff descriptions and, mutatis mutandis, according to this subsection, on the understanding that only the tariff descriptions at the same level are comparable, and for the purposes of this subsection the relative section and chapter notes also apply, unless the context otherwise requires; (g) the classification of goods within a tariff description shall have regard to the wording of the heading; (h) where in any tariff description parts of articles are classified with those articles, mention of any of the articles in a tariff description of that heading shall be deemed to include a mention of parts of those articles, except in so far as the contrary intention appears from the wording of the tariff description; (i) where goods are classified according to their use either by way of general description of their use or by reference to the use intended on importation or clearance through customs, the conditions of use shall not be taken to be fulfilled unless at the time of importation or clearance the intended direct use is proved to the satisfaction of the Commissioner; (j) where an alternative rate of duty is shown, the rate chargeable is that which results in the higher duty charge.

(4) For the avoidance of doubt, the provisions of the First Schedule with respect to (a) tariff descriptions and the classification of goods; (b) units of quantities, and the rules of interpretation of that Schedule set out in subsection (3) shall apply to the Second, Fourth and Fifth Schedules.

[Act No.

13 of 1979, s.

2, Act No.

10 of 1980, s.

2, Act No.

10 of 1988, s.

2, Act No.

8 of 1989, s.

2, Act No.

12 of 1990, ss.

36-38, Act No.

8 of 1991, s.

2, Act No.

9 of 1992, s.

2, Act No.

4 of 1993, s.

2, Act No.

5 of 1994, s.

2, Act No.

6 of 1994, s.

2, Act No.

13 of 1995, s.

2, Act No.

8 of 1997, s.

2, Act No.

5 of 1998, s.

2, Act No.

4 of 1999, s.

2, Act No.

9 of 2000, s.

2, Act No.

6 of 2001, s.

2, Act No.

7 of 2002, s.

2, Act No.

15 of 2003, s.

2, Act No.

4 of 2004, s.

2, Act No.

9 of 2007, s.

2, Act No.

8 of 2008, s.

2, Act No.

10 of 2010, s.

2.] PART II ADMINISTRATION 3.

Responsibility for administration, etc.

(1) The Commissioner shall, subject to the direction of the Minister, be responsible for the control and management of the customs and for the collection of, and accounting for, customs and excise revenue.

[Issue 1] 26 [Rev.

2012] CAP.

472 Customs and Excise (2) The Commissioner may authorize any officer to exercise any of the powers conferred by this Act upon the Commissioner subject to such limitations as the Commissioner may think fit.

(3) An officer who is appointed to a permanent office or employment in the customs shall, on his appointment thereto, make and subscribe before a magistrate or commissioner for oaths, a declaration in the form set out in the Tenth Schedule.

[Act No.

4 of 2004, s.

3.] 4.

Customs seal and flag (1) There shall be a seal of the customs.

(2) There shall be a flag of the customs which shall distinguish vessels employed in the service of the customs from other vessels.

5.

Officer to have powers of police officer For the purpose of carrying out this Act, every officer shall, in the performance of his duty, have all the powers, rights, privileges and protection of a police officer.

6.

Hours of attendance (1) The working days and hours of general attendance of officers shall be such as may be prescribed by the Commissioner.

(2) Where a person desires the attendance of an officer at a time outside the hours of general attendance, then that person shall make request therefor on the prescribed form to the proper officer at the port or place where the attendance is desired; and, subject to any regulations and to the payment of the prescribed fees, the grant of the request shall not be unreasonably refused by the proper officer.

(3) Where a person desires the attendance of an officer at any premises or place at which customs business is not normally carried on, then that person shall make request therefor on the prescribed form to the proper officer and, subject to any regulations and to the payment of the prescribed fees, the grant of the request shall be in the discretion of the proper officer.

7.

Offences by or in relation to officers (1) An officer who (a) directly or indirectly asks for, or takes, in connxion with any of his duties a payment or other reward whatsoever, whether pecuniary or otherwise, or a promise or security for any such payment or reward, not being a payment or reward which he is lawfully entitled to claim or receive; or (b) enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the customs is or may be defrauded, or which is contrary to the provisions of this Act or the proper execution of the duty of that officer; or 27 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (c) discloses, except for the purposes of this Act or when required to do so as a witness in a court or with the approval of the Minister, information acquired by him in the performance of his duties relating to a person, firm or business of any kind, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years.

(2) A person who dishonestly (a) directly or indirectly offers or gives to an officer a payment or reward whatsoever, whether pecuniary or otherwise, or a promise or security for any such payment or reward; or (b) proposes or enters into an agreement with an officer, in order to induce him to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the customs is or may be defrauded, or which is contrary to the provisions of this Act or the proper execution of the duty of that officer, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years.

8.

Disclosure and exchange of information Notwithstanding any other provisions of this Act, the Commissioner may (a) disclose information to a person in the service of the Government in a revenue or statistical department where the information is needed for the purposes of the official duties of that person solely for revenue or statistical purposes; and (b) subject to such reciprocal arrangements as may be agreed upon by him, furnish to the competent authorities of a foreign country any information, certificate, official report or other document with a view to the prevention, investigation or suppression of offences against the laws and regulations applicable to the importation or exportation of goods into or from the territory of that foreign country.

[Act No.

4 of 1993, s.

3.] 9.

Appointment and fixing of limits of ports, customs areas, etc.

(1) Subject to subsection (1A) the Commissioner shall by notice in the Gazette appoint and fix the limits of (a) ports; (b) customs airports; (c) places of loading and unloading within ports; (d) boarding stations; (e) customs areas; (f) sufferance wharves; (g) places for the landing and embarkation of persons; (h) places for the examination of goods (including baggage); (i) transit sheds; (j) roads or routes in Kenya over which goods in transit, or carried coastwise, shall be conveyed; [Issue 1] 28 [Rev.

2012] CAP.

472 Customs and Excise (k) entrances and exits, whether general or special, to and from any customs area, port, or airport within Kenya.

(1A) Notwithstanding the provisions of subsection (1), transit sheds and other customs areas shall (a) only be located in plots of not less than 2.5 hectares: Provided that this requirement shall not apply to transit sheds appointed before 12th June, 2003; (b) have a railway siding in case of transit sheds handling goods imported by sea; (c) be located not more than one kilometre from the runway, in the case of transit sheds used for the handling of goods imported by air; (d) be located within or next to existing customs areas, in the case of transit sheds at frontier ports; (e) where located more than ten kilometres from the port, not be used for the handling of transit or transhipment goods; (ee) where used to consolidate cargo, comply with such conditions as the Commissioner may, by notice in the Gazette, prescribe; (f) if appointed before the commencement of this subsection, comply with this subsection not later than the 31st December, 2004.

(2) An appointment made under subsection (1) may be subject to such conditions, including the provision of suitable accommodation for officers, as the Commissioner may think fit: Provided that (a) the private operators of transit sheds shall provide to the Commissioner such security to cover the duties on goods deposited therein as the Commissioner may determine; and (b) the Commissioner may revoke the appointment of any transit shed whose average monthly revenue in the calendar year ending on 31st December, 2004, or any subsequent calendar year, is less than one hundred million shillings.

(3) The Commissioner may, in any particular case, on a temporary basis and subject to such conditions as he may think fit, permit any boarding station, area, wharf, place, road, route, entrance or exit to be used as if it had been so appointed and in that case this Act shall apply thereto as if it had been so appointed.

(4) Any person who (a) deposits transit goods in a place other than one appointed by the Commissioner under subsection (1); (b) fails to comply with, or contravenes, any of the conditions prescribed by the Commissioner with respect to the operation of transit sheds; (c) deposits or allows any person to deposit prohibited goods in the transit shed; or 29 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (d) is in any way involved in fraudulent activity with respect to the goods deposited in a transit shed, shall be guilty of an offence and liable to a fine not exceeding one million, five hundred thousand shillings, and the Commissioner may revoke the appointment of the transit shed to which the offence relates.

[Act No.

4 of 1999, s.

3, Act No.

15 of 2003, s.

3, Act No.

4 of 2004, s.

4.] 10.

Accommodation on wharves (1) A wharf owner shall provide to the satisfaction of the Commissioner (a) suitable office accommodation on his wharf or sufferance wharf for the exclusive use of the officer employed at the wharf; and (b) such shed accommodation for the protection of goods as the Commissioner may in writing declare to be requisite.

(2) Where a wharf owner contravenes any of the provisions of this section then (a) the appointment of a place of loading or unloading or a sufferance wharf may be withheld until the required accommodation is provided to the satisfaction of the Commissioner; (b) any existing appointment may be revoked.

11.

Offences in respect of customs areas, etc.

(1) No person or vehicle shall enter or leave a customs area, port or airport and no goods, whether dutiable or not, shall be brought into or out of any such area, port or airport except through an entrance or exit appointed in accordance with section 9.

(2) No person shall enter any part of a customs area, port or airport when forbidden to do so by an officer, nor remain in such an area or port, or any part thereof, when requested to leave the area or port, or part thereof, by an officer.

(3) A person or vehicle entering or leaving, or goods which are being brought into or out of, a customs area, port or airport may be detained by an officer for the purposes of search or examination.

(4) A person who contravenes this section shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings and any goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

13 of 1995, s.

3.] 12.

Customs control of goods (1) The following goods shall be subject to customs control (a) all imported goods, including goods imported through the Post Office, from the time of importation until delivery for home use or until exportation, whichever first happens; (b) all goods under drawback from the time of the claim for drawback until exportation; (c) all goods subject to export duty from the time when the goods are brought to a port or place for exportation until exportation; [Issue 1] 30 [Rev.

2012] CAP.

472 Customs and Excise (d) all goods subject to restriction on exportation from the time the goods are brought to a port or place for exportation until exportation; (e) all goods which are with the permission of the proper officer stored in a customs area pending exportation; (f) all goods on board an aircraft or vessel whilst within a port or place in Kenya; (g) all dutiable goods and excisable goods on which duty has not been paid; (h) all seized goods and all goods under a notice of seizure.

(2) Where any goods are subject to customs control then (a) any officer may at any time examine those goods; (b) except by authority or in accordance with this Act, no person shall interfere in any way with those goods: Provided that the Commissioner may, permit the assembly of any vehicle, machinery or part processing of any other goods if he is satisfied that the vehicle, machinery or other goods will not lose their identity after the assembly or part processing.

(3) Where goods are subject to customs control, the Commissioner may permit the owner of those goods to abandon them to the customs; and on abandonment the goods may, at the expense of the owner thereof, be destroyed or otherwise disposed of as the Commissioner may direct and the duty thereon shall be remitted or refunded, as the case may be.

(4) A person who contravenes subsection (2)(b) shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years, or to both, and any goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1987, s.

2, Act No.

10 of 1988, s.

3, Act No.

10 of 1990, s.

2, Act No.

9 of 1992, s.

3, Act No.

13 of 1995, s.

4, Act No.

8 of 1997, s.

3.] 13.

Liability for loss, etc., through negligence of officer Where loss or damage is occasioned to goods subject to customs control or to plant in a factory through the wilful or negligent act of an officer, then an action shall lie against the Commissioner or that officer in respect thereof.

PART III IMPORTATION Prohibited and Restricted Imports 14.

Prohibited and restricted goods (1) The goods specified in Part A of the Eighth Schedule are prohibited imports and the importation thereof is prohibited.

(2) The goods specified in Part B of the Eighth Schedule are restricted imports and the importation thereof, save in accordance with any conditions regulating their importation, is prohibited.

31 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 15.

Power to prohibit, etc., imports (1) The Minister may, by order published in the Gazette, amend Part A or B of the Eighth Schedule.

(2) The Minister may, by order in the Gazette (a) provide that the importation of any goods or class of goods shall be prohibited or shall be prohibited save in accordance with conditions which may be specified; (b) limit the application of the provisions of the Eighth Schedule in respect of all or any of the goods specified therein, and thereupon in respect of those goods the provisions of this Act shall apply as if the goods are, or are not, as the case may be, included in the Eighth Schedule.

(3) Any order made under this section may specify goods, or any class of goods, either generally or in any particular manner and may prohibit or restrict the importation thereof either from all places or from any particular country or place.

[Act No.

13 of 1978, Sch.] 16.

Exemption of goods in transit, etc.

(1) Subject to subsection (2), sections 14 and 15 shall not apply to goods imported in transit, or for transhipment, or as stores of an aircraft or vessel, unless the goods come within item 2 of Part A of the Eighth Schedule, or are goods of which the importation in transit, or for transhipment, or as stores for an aircraft or vessel, is expressly prohibited or restricting the importation of goods.

(2) Where, under subsection (1), sections 14 and 15 do not apply to goods imported in transit, or for transhipment, or as stores for an aircraft or vessel, then those goods shall be re-exported within such time and subject to such conditions as may be prescribed; and if the goods are not so re-exported, the owner thereof shall be guilty of an offence and the goods in respect of which an offence has been committed shall be liable to forfeiture.

(3) Subject to subsection (2), where the ownership of goods entered in transit is changed by virtue of a court order or for any other reasons the new owner shall be deemed to have assumed the obligation to have the goods re-exported within the prescribed period.

[Act No.

100 of 1980, s.

2, Act No.

10 of 1986, s.

2, Act No.

10 of 1990, s.

3, Act No.

4 of 1993, s.

4.] Arrival and Report of Aircraft and Vessels 17.

Procedure on arrival (1) Save as provided in section 24, the master of every aircraft or vessel arriving in Kenya (a) shall not, except where so allowed by the proper officer in any special circumstances, cause or permit the aircraft or vessel to land, touch at or enter any place in Kenya other than a port; (b) shall, on arriving at a port, come as quickly as the conditions of the port admit up to the proper place of mooring or unloading without touching at any other place; [Issue 1] 32 [Rev.

2012] CAP.

472 Customs and Excise (c) shall, in proceeding to the proper place, bring to at the station appointed for the boarding of aircraft or vessels; (d) shall not, after arriving at the proper place, depart therefrom except directly to some other approved place of mooring or unloading, or directly to some other port or place in Kenya, or directly on a voyage to a foreign port or place, in accordance with this Act; (e) shall not, after departure on a voyage to a foreign port or place, bring to within Kenya except in accordance with this Act, or with the permission of the proper officer, or for some cause which the master explains to the satisfaction of the proper officer.

(2) A master who contravenes this section shall be guilty of an offence.

18.

Place of mooring, etc.

The proper officer may, unless other provision is lawfully made direct at which particular part of a port or other place an aircraft or vessel shall moor or discharge its cargo.

19.

Restriction on boarding vessels before proper officer (1) No person except the port pilot, the health officer or other public officer in the exercise of his duties and duly authorised, shall, save with the permission of the proper officer, board a vessel before the proper officer.

(2) A person who contravenes this section shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings.

[Act No.

13 of 1995, s.

5.] 20.

Report of aircraft and vessels (1) The master or agent of an aircraft or vessel, whether laden or in ballast, shall, except where otherwise provided in regulations, within twenty-four hours after arrival from a foreign port or place at a port or other place especially allowed by the proper officer, make report of the aircraft or vessel, and of its cargo and stores, and of any package for which there is no bill of lading, to the proper officer on the prescribed form and in the prescribed manner.

(2) The report shall show separately goods which are in transit, goods for transhipment, goods which are to remain on board for other ports in Kenya and goods for re-exportation on the same aircraft or vessel.

(3) In the case of a vessel of less than two hundred and fifty tons register, the report shall, except where otherwise allowed by the proper officer, be made before bulk is broken.

(4) The proper officer may permit the master or agent of an aircraft or vessel to amend the destination, the ownership or status of goods specified in the report where a change in such ownership is intended, or to amend an obvious error in the report or to supply an omission, which in the opinion of the proper officer results from accident or inadvertence, by furnishing an amended or supplementary report in the prescribed manner.

(5) A master or agent of any aircraft or vessel who (a) fails to make report in accordance with this section; or 33 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) makes a report of which any of the particulars contained therein is false; or (c) except with the knowledge and consent of the proper officer, causes or permits bulk to be broken contrary to this section; or (d) except with the knowledge and consent of the proper officer, at any time after arrival causes or permits any goods to be staved, destroyed, or thrown overboard, or any packages to be opened, shall, unless the contravention is explained to the satisfaction of the proper officer, be guilty of an offence and any goods in respect of which an offence contrary to this subsection has been committed shall be liable to forfeiture.

[Act No.

5 of 1998, s.

3, Act No.

4 of 2004, s.

5.] 21.

Master to answer questions, etc.

(1) The master or agent of an aircraft or vessel (a) shall answer fully and immediately all questions relating to the aircraft or vessel, its cargo, stores, baggage, crew and passengers which may be put to him by the proper officer; (b) shall produce all books and documents in his custody or control relating to the aircraft or vessel, its cargo, stores, baggage, crew and passengers which the proper officer may require; (c) shall, before any person, unless permitted to do so by the proper officer, disembarks, deliver to the officer who boards the aircraft or vessel on arrival at a port or place, a correct list in the prescribed form containing separately the names of the passengers disembarking and of those remaining on board the aircraft or vessel, and also, if required by the officer, the names of the master and of each officer and member of the crew; (d) shall, if required, deliver to the proper officer at the time of making report, the clearance, if any, of the aircraft or vessel from the port or place from which the aircraft or vessel has arrived.

(2) A master or agent who contravenes this section shall be guilty of an offence.

22.

Goods in transit shed, etc., deemed in aircraft or vessel (1) Goods which have been unloaded and landed into a transit shed or a customs area shall be deemed to be still in the importing aircraft or vessel until they are delivered from the transit shed or customs area; and so long as they remain therein the owners or agents of the aircraft or vessel shall continue to be responsible therefor as if the goods had not been removed from the aircraft or vessel, and the owners or agents shall be liable for payment of duty thereon if the goods are not subsequently delivered or otherwise accounted for to the satisfaction of the proper officer or for re-shipment or destruction of any such goods which are condemned while still in the dry port or inland transit shed: Provided that (a) where the owners or agents of an aircraft or vessel fail to pay any duties or taxes in respect of any goods under this subsection, the Commissioner may require the transit shed operator to pay such duties or taxes in full; and [Issue 1] 34 [Rev.

2012] CAP.

472 Customs and Excise (b) where the owners or agents of an aircraft or vessel fail to meet the cost of reshipment or destruction of any goods condemned as aforesaid, the operator of the transit shed shall bear the cost.

(2) The owner or agent of an aircraft or vessel who fails to account for any of the goods deemed to be in the importing aircraft or vessel under subsection (1) to the satisfaction of the proper officer, within such period as may be prescribed or such further period as the proper officer may allow, shall be guilty of an offence.

(3) The owner or agent of an aircraft or a vessel, or, as the case may be, the operator of a dry port or inland transit shed who fails to meet the cost of reshipment or destruction of any condemned goods pursuant to subsection (1) shall be guilty of an offence.

[Act No.

13 of 1995, s.

6, Act No.

9 of 2000, s.

3, Act No.

7 of 2002, s.

3.] 23.

Goods reported to be unloaded Where goods reported for discharge at a port or place specially allowed by the proper officer are not duly unloaded and deposited in a transit shed or a customs area, then the master or agent of the aircraft or vessel shall, unless he explains to the satisfaction of the proper officer, be guilty of an offence and shall be liable to pay the duty due thereon.

[Act No.

13 of 1995, s.

7.] 24.

Master of wreck, etc., to report (1) When an aircraft or vessel is lost or wrecked or is compelled to land or bring to within Kenya owing to accident, stress of weather or other unavoidable cause, the master or agent of the aircraft or vessel shall with all reasonable speed make report of the aircraft or vessel and of its cargo and stores to the nearest officer or administrative officer.

(2) Where an aircraft or vessel is found abandoned within Kenya then, unless the master or agent thereof satisfies the Commissioner that all the provisions of this Act in relation to the aircraft or vessel and its cargo and stores have been complied with, the aircraft or vessel and its cargo and stores shall be liable to forfeiture.

(3) A master or agent who contravenes subsection (1) shall be guilty of an offence.

Arrival Overland 25.

Arrival overland (1) A person, whether or not in charge of a vehicle and whether or not the vehicle may be conveying goods which are dutiable, arriving overland at a frontier of Kenya from a place outside Kenya shall not, except where otherwise permitted by the proper officer, enter Kenya at any place other than at a port or place appointed under section 9 and shall before unloading or disposing of any vehicle or goods (a) report his arrival to the officer stationed at the port nearest to the point at which he crossed the frontier; 35 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) furnish on the prescribed form such information as may be required concerning any vehicle and goods; (c) make and subscribe a declaration as to the truth of all particulars contained in the form; (d) fully and immediately answer all relevant questions put to him by the proper officer; (e) produce all consignment notes or other relevant documents demanded of him by the proper officer; (f) save as otherwise provided in this Act make due entry of the vehicle and goods.

(2) No vehicle or goods to which this section applies shall be removed from a customs area until after due entry thereof has been made or until permission for removal has been granted by the proper officer.

(3) The Commissioner may, subject to such conditions as may be specified, exempt any person or class of persons from the provisions of this section.

(4) A person who contravenes this section shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

Unloading, Entry, Removal, Examination, and Delivery of Cargo 26.

Unloading, etc.

(1) Subject to this Act, save with the written permission of the proper officer and subject to such conditions as he may impose (a) no goods shall be unloaded from an aircraft or vessel arriving from a foreign port or place unless the goods have first been duly entered; (b) no goods shall be unloaded or removed from an aircraft or vessel arriving from a foreign port or place at any time whatsoever except as prescribed by the Commissioner; (c) no goods shall be unloaded from an aircraft or vessel arriving from a foreign port or place except at an approved place of unloading or at a sufferance wharf: Provided that (i) goods may be unloaded from the aircraft or vessel into another vessel in order to be landed; and in that case the goods shall be taken directly to and landed without delay at an approved place of unloading or at a sufferance wharf; (ii) with the permission of the proper officer and subject to such conditions as he may impose, goods reported for re- exportation by another aircraft or vessel may be unloaded into another aircraft or vessel pending re-exportation; (d) all goods which have been unloaded or landed shall be conveyed to a customs area and, if the proper officer so requires, shall be deposited in a transit shed or in a customs warehouse: Provided that goods which the proper officer may consider to be unsuited for storage in a transit shed or a customs warehouse shall [Issue 1] 36 [Rev.

2012] CAP.

472 Customs and Excise be deposited in such other place as the proper officer may direct, and thereupon that other place shall, for the purpose of deposit, be deemed to be a transit shed; (e) no goods shall be removed from any part of a customs area or from a transit shed or a customs warehouse unless those goods have first been duly reported and entered and authority for their removal or delivery has been given by the proper officer: Provided that the proper officer may, if he considers it necessary, direct the agent of an aircraft or vessel from which goods have been landed into a transit shed or customs warehouse to remove those goods to some other place, which other place shall for the purpose be deemed to be a transit shed, selected by the proper officer and, if the agent fails to remove the goods when called upon, the proper officer may have them removed at the risk and expense of the agent; (f) where any goods are deposited in a transit shed, in a customs warehouse or in any place as directed by the proper officer the customs shall not be liable to any charges arising therefrom; (g) all goods entered for warehousing shall, after the owner thereof has entered into a bond for their warehousing, be removed by the importer by such routes, in such manner, and within such time, as the proper officer may direct to the warehouse for which they were entered and shall be delivered into the custody of the person in charge of the warehouse.

(2) A person who contravenes this section, or any of the conditions which may have been imposed by, or any of the directions which may have been given by, the proper officer shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1987, s.

3.] 27.

Entry of cargo (1) Save as otherwise provided in this Act, the whole of the cargo of an aircraft or vessel which is unloaded or to be unloaded shall be entered by the owner within such period after the commencement of discharge as may be prescribed, or such further period as may be allowed by the proper officer, either for (a) home use; (b) warehousing; (c) transhipment; or (d) transit.

(2) Where an entry is delivered to the proper officer, the owner shall furnish therewith full particulars supported by documentary evidence of the goods referred to in the entry.

(3) Entries for goods to be unloaded may be delivered to the proper officer for checking before the arrival at the port of discharge of the aircraft or vessel in which the goods are imported; and in that case the Commissioner may permit goods to be entered before the arrival of the aircraft or vessel.

37 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (4) Where goods remain unentered at the expiration of the prescribed period, or of such further period as may have been allowed by the proper officer, then the goods shall, if the proper officer so requires, be removed by, or at the expense of, the agent of the aircraft or vessel in which the goods were imported to a customs warehouse.

(5) Where goods entered for transit or transhipment under subsection (1) are not removed from the customs area within a period of thirty days from the date of entry, such goods shall be removed at the expense of the owner to a customs warehouse: Provided that where goods are entered before arrival at the port of discharge of the aircraft or vessel under subsection (3), the thirty days period shall run from the date the aircraft or vessel commences discharge.

[Act No.

12 of 1990, s.

38, Act No.

4 of 1999, s.

4.] 28.

Surplus stores may be entered The surplus stores of an aircraft or vessel may, with the permission of the proper officer, be entered for home use or for warehousing.

29.

Provisions relating to mail, personal baggage, etc.

(1) Notwithstanding sections 26 and 27 (a) mail bags and postal articles in the course of transmission by post may be unloaded and delivered to an officer of the Post Office without entry; (b) goods which are the bona fide personal baggage of the passengers or members of the crew of an aircraft or vessel may, subject to the provisions of any regulations, be unloaded and delivered to those persons without entry; (c) the proper officer may permit the unloading and delivery to the owner of bullion, currency notes, coin or perishable goods without entry, subject to security being given by the owner to furnish the necessary entry within forty-eight hours of the time of delivery.

(2) An owner who contravenes the provisions of subsection (1)(c) shall be guilty of an offence.

[Act No.

13 of 1995, s.

8.] 30.

Entry in absence of documents (1) If the owner of goods is, by reason of the absence of any, or of any sufficient, documents or information concerning them, unable to furnish full particulars of those goods, he shall make and subscribe a declaration on the prescribed form to that effect, and thereupon the proper officer may permit the owner to examine the goods in his presence.

(2) Upon examination having been made the proper officer may, subject to section 31, permit the owner to enter the goods for home use, or for warehousing, if he is satisfied that the description of the goods for tariff and statistical purposes is correctly made in the entry, and also (a) in the case of goods liable to duty ad valorem, that the value declared on the entry is approximately correct; and [Issue 1] 38 [Rev.

2012] CAP.

472 Customs and Excise (b) in the case of goods liable to duty according to weight, quantity, number, measurement or strength, that the weight, quantity, number, measurement or strength declared on the entry is correct.

(3) Where the proper officer has permitted entry to be made under subsection (2), the delivery of the goods may accordingly be made, but the proper officer may, in the case of goods liable to duty ad valorem, retain samples of the goods for such period up to the passing of perfect entry as he may think fit.

(4) Where the owner of any goods referred to in the declaration does not make, or is not permitted to make entry thereof in accordance with this section, then the proper officer shall cause the goods referred to in the declaration to be deposited in a customs warehouse.

31.

Provisions relating to goods liable to ad valorem duty (1) Where goods entered in accordance with section 30 are goods liable to duty ad valorem, then the entry shall be deemed to be a provisional entry.

(2) Where any such goods are provisionally entered for home use, then the proper officer may require the owner to deposit, in addition to the amount estimated as the duty for the purpose of making the provisional entry, such further sum as the proper officer may think fit; and the estimated duty and further sum shall be held on deposit and shall be forfeited unless the owner within three months, or such further period as may be allowed by the proper officer, of the provisional entry produces to the proper officer satisfactory evidence of the value of the goods and makes perfect entry thereof.

(3) Where the owner makes a perfect entry in accordance with subsection (2), the proper officer shall subtract from the amount held on deposit under that subsection, the full amount of duty payable in respect of the goods and shall refund the difference to the owner: Provided that where the full amount of duty payable exceeds the amount deposited, the proper officer shall require the owner to pay an additional amount of duty equal to the difference between the amount of duty payable and the amount deposited.

[Act No.

6 of 2001, s.

3.] 32.

Delivery from customs area in special circumstances (1) The proper officer may, subject to such conditions as he may impose and to the giving of such security as he may think appropriate for the due return thereof or the payment of the duties thereon, permit goods to be removed from a transit shed or customs area without payment of the duty for such purpose, for such period, and in such quantities, as he may think fit.

(2) A person who contravenes any conditions imposed under subsection (1) shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

33.

Re-packing, etc., in customs area, etc.

The proper officer may permit goods to be repacked, skipped, bulked, sorted, lotted or packed on an approved place of unloading, or on a sufferance wharf, or in a transit shed, or in a customs area.

39 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 34.

Goods deposited in a customs warehouse may be sold, etc.

(1) Where goods which are deposited in a customs warehouse are not removed within twenty-one days after deposit, then, the proper officer shall give notice that unless such goods are removed within twenty-one days from the date of the notice, they shall be deemed to have been abandoned to customs for sale by public auction.

(2) Subject to subsections (3A) and (4), where goods are deemed to be abandoned under subsection (1), then, such goods, whether restricted or not, shall be sold by public auction after twenty-one days notice of sale has been given: Provided that any such goods (i) which are of a perishable nature or are animals may, with the authority of the Commissioner, be sold without notice, either by public auction or private treaty, at any time after deposit in the customs warehouse; (ii) which are restricted under any written law in force in Kenya may, with the authority of the Commissioner and subject to subsection (8), be sold only to persons licensed to deal in such goods or in similar goods; (iii) which are imported by the Government, a diplomatic mission, a state corporation, an aid agency or by the Government or a state corporation of a neighbouring country, shall not be sold except with the prior written approval of the Commissioner; (iv) any such goods which are prohibited under the provisions of any written law for the time being in force in Kenya shall not be sold and shall be re-exported or destroyed within thirty days of the date the goods are declared prohibited imports.

(3) Every notice given under subsections (1) and (2) shall be advertised in such prominent manner as the Commissioner may see fit.

(3A) Where goods are not sold at a public auction held under subsection (2), they may be sold at a subsequent auction without an additional notice of sale being given.

(4) Notwithstanding the provisions of subsection (2), the Commissioner may, upon application by the owner, made at least seven days before the date of sale, if satisfied that failure to remove the goods was due to circumstances beyond the control of the owner, allow the goods to be withdrawn from the auction sale.

(5) Goods deposited in a customs warehouse shall be subject to such rent and other charges as may be prescribed.

(6) Where goods are sold under this section, the proceeds thereof shall be applied in the order set out below in the discharge of (a) the duties, if any; (b) the expenses of removal and sale; (c) the rent and charges due to the customs; and [Issue 1] 40 [Rev.

2012] CAP.

472 Customs and Excise (d) the port charges; (e) the freight charges, if any.

(7) Where after the proceeds of sale have been applied in accordance with subsection (6) there is a balance, such balance shall be paid into the customs and excise revenue.

(8) Where goods fail to be sold in accordance with this section but are in the opinion of the Commissioner without value, or cannot be sold for any other reason, then they may be destroyed or disposed of in such manner as the Commissioner may direct.

(9) An officer having the custody of goods in a customs warehouse, or place of deposit deemed to be a customs warehouse, may refuse delivery therefrom until he is satisfied that all duties, expenses, rent, freight and other charges due in respect of those goods have been paid [Act No.

8 of 1991, s.

3, Act No.

6 of 1994, s.

3, Act No.

8 of 1996, s.

2, Act No.

8 of 1997, s.

4, Act No.

4 of 1999, s.

5, Act No.

9 of 2000, s.

4, Act No.

15 of 2003, s.

4, Act No.

4 of 2004, s.

6.] 35.

Goods deemed to be in a customs warehouse (1) Where under this Act goods are required to be deposited in a customs warehouse, the proper officer may decide that it is undesirable or inconvenient to deposit the goods in a customs warehouse and direct that the goods shall be deposited in some other place; and thereupon the goods shall for all purposes be deemed to have been deposited in a customs warehouse as from the time that they are required to be so deposited.

(2) Where goods are deemed to have been deposited in a customs warehouse then the goods shall, in addition to the rent and other charges to which they are liable under section 34, be chargeable with such expenses incurred in the securing, guarding and removing of them as the proper officer may consider reasonable; and neither the Commissioner nor an officer shall be liable for the loss of or damage to the goods which may be occasioned by reason of their being so deposited and dealt with.

PART IV WAREHOUSING OF GOODS Provisions Relating to Bonded Warehouses 36.

Dutiable goods may be warehoused (1) Subject to any regulations, goods liable to duty may on first importation be warehoused without payment of duty in a Government warehouse or a bonded warehouse licensed by the Commissioner.

(2) On, or as soon as practicable after, the landing of goods to be warehoused, the proper officer shall take a particular account of the goods and shall enter the account in a book; and the account shall, subject to sections 41 and 47, be that upon which the duties in respect of the goods shall be ascertained and paid.

41 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 37.

Procedure on warehousing (1) Where goods entered to be warehoused are delivered into the custody of the person in charge of a warehouse, the proper officer shall take a particular account of the goods, whether or not an account thereof has been previously taken.

(2) The proper officer shall, in taking an account, enter in the book for that purpose the name of the aircraft or vessel or the registered number of the vehicle, as the case may be, in which the goods were imported, or, in the case of postal articles, the parcel post reference, the name of the owner of the goods, the number of packages, the mark and number of each package, and the value and particulars of the goods.

(3) After the account has been taken and the goods deposited in the warehouse in accordance with the direction of the proper officer, the officer shall certify at the foot of the account that the entry and warehousing of the goods is complete; and the goods shall from that time be considered goods duly warehoused.

(4) Subject to section 39, all goods entered to be warehoused shall be removed to the warehouse for which they were entered and deposited therein within seven days from the date of release, or within such further period as the Commissioner may allow for bonded warehouses situated away from the port of importation: Provided that where goods are permitted to be repacked, skipped, bulked, sorted, lotted or packed in accordance with section 33, those goods shall be deposited in then packages in which they were contained when the account thereof was taken.

(5) A person who contravenes subsection (4) shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

4 of 1999, s.

6, Act No.

4 of 2004, s.

7.] 38.

Removal to warehouse of goods entered therefore (1) Where goods entered to be warehoused are not duly warehoused by the owner, the proper officer may cause them to be removed to the warehouse for which they were entered.

(2) Where goods are so removed to a bonded warehouse the warehouse keeper shall pay the cost of the removal of the goods and shall have a lien on the goods for the cost.

39.

Entry of warehoused goods (1) Goods which have been warehoused may be entered either for (a) home use; (b) exportation; (c) removal to another warehouse; (d) use as stores for aircraft or vessels; or (e) re-warehousing.

[Issue 1] 42 [Rev.

2012] CAP.

472 Customs and Excise (2) Where goods have been entered for warehousing they may, before they are actually warehoused, be entered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels; and in that case the goods shall be deemed to have been so warehoused and may be delivered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels, as the case may be, as if they had been actually so warehoused.

40.

Operations in a warehouse (1) Where goods are warehoused, the commissioner may, subject to such conditions as he may impose (a) permit the goods to be repacked, skipped, bulked, sorted, lotted or parked therein; (b) permit samples of the goods to be taken by the owner; (c) permit the name of the owner of the goods in the account taken under section 36 to be changed if application therefore is made in the prescribed form and signed by both the owner and the intended owner; (d) permit the assembly or manufacture in the warehouse of any article consisting wholly or partly of those goods; and for that purpose the Commissioner may permit the receipt in a warehouse of duty free or locally produced articles required as components of the article to be so assembled or manufactured therein: Provided that (i) where the finished article is entered for home use, duty shall be charged on the goods forming part thereof according to the first account taken upon the warehousing of the goods except in the case of imported crude petroleum or partly refined petroleum oils which are warehoused in a refinery, in which case duty shall be charged on the goods produced from crude petroleum or partly refined petroleum oils delivered from the refinery for home use and shall be the same as that which would be payable on the importation of similar goods; and (ii) in respect of blended lubricating oils, duty shall be charged on the resultant volume of the blend at the time of entry for home use and shall be the same as that which would be payable on the importation of similar goods.

(2) A person who contravenes any conditions which may be imposed by the Commissioner under this section shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

14 of 1982, s.

3, Act No.

9 of 1992, s.

4, Act No.

4 of 1993, s.

5.] 41.

Regauging in revaluation The proper officer may, either on the direction of the Commissioner or on the application and at the expense of the owner, regauge, remeasure, reweigh, examine or take stock of any warehoused goods, and in either case the duty on the goods shall be payable according to the result, unless the proper officer 43 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise considers that any loss or deterioration is excessive or has been wilfully or negligently caused, in either of which events the duty shall, subject to such reduction, if any, as the Commissioner may allow, be payable according to the original account.

42.

Delivery from warehouse in special circumstances (1) The Commissioner may, subject to such conditions as he may impose and to the giving of such security as he may think appropriate for the due return thereof or the payment of duties thereon, permit goods to be removed from a warehouse without payment of duty for such purpose, for such period, and in such quantities, as he may think fit.

(2) A person who contravenes any conditions imposed under subsection (1) shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

13 of 1979, s.

2, Act No.

9 of 1992, s.

5.] 43.

Removal to another warehouse or bonded factory (1) Where warehoused goods are to be removed to another warehouse or a bonded factory, then the proper officer (a) shall require owner of the goods to deliver an entry thereof in such form and manner as the proper officer may direct; (b) shall require the owner to give security in such amount, not being less than the duty chargeable on the goods, as the proper officer may think fit for the due arrival and re-warehousing of the goods within such time as the proper officer may consider appropriate; and (c) shall transmit to the proper officer of the place where the goods are to be re-warehoused an account containing the particulars of the goods.

(2) Security given under this section shall not be discharged unless (a) the conditions attaching thereto have been satisfied; or (b) the full duty payable on the goods has been paid in accordance with this Act; or (c) the goods are otherwise accounted for to the satisfaction of the proper officer, and any duties due in respect of any deficiency in the goods not so accounted for have been paid.

(3) on the arrival of the goods at the other warehouse or bonded factory, a particular account of them shall be taken in accordance with section 37 or section 58F, as the case may be.

[Act No.

10 of 1980, s.

2, Act No.

10 of 1990, s.

4.] 44.

Warehoused goods may be delivered as stores (1) Where warehoused goods have been entered for use as stores for an aircraft or vessel, they may be delivered for that purpose to a vessel or aircraft proceeding to a foreign port or place: Provided that warehoused goods shall not be entered for use as stores for a vessel of less than ten tons register or be delivered for that purpose.

[Issue 1] 44 [Rev.

2012] CAP.

472 Customs and Excise (2) Where warehoused goods are delivered for the purpose of being used as stores for an aircraft or vessel, they shall forthwith be put on board the aircraft or vessel for which they are entered.

(3) Where warehoused goods are dealt with contrary to this section, the owner of the goods shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

45.

Abandonment, etc., of warehoused goods (1) The Commissioner may subject to such conditions as he may impose (a) permit the owner of warehoused goods to abandon the goods to the customs; (b) permit the owner of warehoused goods which, in the opinion of the proper officer, are worthless or have become damaged, or are surplus, by reason of any operations in connexion therewith carried out under section 40, to destroy the goods, and in either case the duty on the goods shall be remitted.

(2) Where under subsection (1) warehoused goods are (a) abandoned to the customs, then the goods shall be disposed of in the manner provided in section 34: Provided that, where the goods are destroyed or disposed of in some manner other than sale, the destruction or disposal shall be at the expense of the owner; (b) permitted to be destroyed, and the goods were warehoused in a Government warehouse, then the owner of the goods shall nevertheless be liable to pay to the proper officer the rent and other charges due on the goods.

46.

Period of warehousing of goods (1) All warehoused goods which have not been removed from a warehouse in accordance with this Act within six months of the date on which they were entered shall be entered for re-warehousing for a further period of six months or such longer period as the Commissioner may allow; but those goods shall not be re-warehoused more than once: Provided that in the case of wines and spirits warehoused by licensed excise manufacturers and duty free shops or locally assembled motor vehicles warehoused by approved motor vehicle assemblers, the Commissioner may, in addition to the period of re-warehousing permitted in this subsection allow such further period of re-warehousing as he may deem appropriate.

(2) Where goods required to be re-warehoused under subsection (1) are not so re-warehoused, then duty shall become due and payable and shall be paid forthwith in accordance with the account taken under sections 36 and 37.

(3) Where duty becomes due and payable under subsection (2) and the owner fails to pay the duty within twenty-one days or such further period as the Commissioner may allow, from the date the duty becomes due and payable, the 45 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise goods shall be sold by public auction after twenty one days notice of such sale has been given by the officer in such prominent public manner as the Commissioner may see fit: Provided that any such goods which are of a perishable nature may, with the authority of the Commissioner, be sold by the proper officer without notice, either by public auction or private treaty, at any time after the expiry of the period of re-warehousing.

(4) Where any goods are sold under this section then the proceed thereof shall be applied in the order set out below in the discharge of (a) the duties, if any; (b) the expenses of removal and sale; (c) any rent and charges due to the Customs; and (d) any rent and charges due to the warehouse keeper.

(5) Where any balance is realised after the application of the proceeds in accordance with subsection (4), it shall be paid into the customs and excise revenue.

[Act No.

8 of 1983, s.

2, Act No.

3 of 1984, s.

2, Act No.

10 of 1986, s.

4, Act No.

10 of 1987, s.

4, Act No.

10 of 1990, s.

5, Act No.

4 of 1993, s.

6, Act No.

8 of 1996, s.

2A, Act No.

8 of 1997, s.

4A, Act No.

5 of 1998, s.

4, Act No.

4 of 1999, s.

7, Act No.

9 of 2000, s.

5.] 47.

Examination of warehoused goods on delivery (1) Where warehoused goods are delivered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels, or are to be re-warehoused under section 46, then the proper officer may examine and take stock of the goods.

(2) Where there is a deficiency between the quantity shown by the warehouse account and that ascertained on examination, then, if the proper officer considers (a) that the deficiency is not excessive or that it was not wilfully or negligently caused, he may allow the deficiency and direct that the duties on the goods shall be payable, or that the re-warehousing entry shall be made, as the case may be, on the result of the examination; (b) that the deficiency is excessive or that it was wilfully or negligently caused, he shall require the duties on the goods to be paid by the owner according to the warehouse account: Provided that where the goods are to be re-warehoused, the duty on the deficiency shall be forthwith paid by the owner of the goods and the re- warehousing entry shall be made according to the result of the examination.

[Act No.

8 of 1983, s.

6.] 48.

Access to warehouse (1) The proper officer shall at all times have the right of access to any part of a warehouse and may examine any goods therein; and for the purpose of obtaining access the proper officer may break open the warehouse or any part thereof, or any adjacent premises.

[Issue 1] 46 [Rev.

2012] CAP.

472 Customs and Excise (2) No person other than the proper officer or, in the case of a bonded warehouse, the warehouse keeper or a duly authorized employee, shall open a warehouse or gain access to goods therein save with the approval of the proper officer; and a person who contravenes this subsection shall be guilty of an offence.

(3) No person shall enter a warehouse or part thereof contrary to the orders of the proper officer, or shall refuse to leave a warehouse or part thereof when directed to do so by the proper officer; and a person who contravenes this subsection shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings.

[Act No.

13 of 1995, s.

9.] 49.

Removal of goods after entry for home use, export or sale (1) Any goods deposited in a warehouse or bonded factory which are entered for home use or for export or sold in accordance with this Act shall (a) in the case of goods entered for home use or sold in accordance with this Act, be removed from such warehouse or bonded factory within fourteen days of such entry or sale, as the case may be; and (b) in the case of goods entered for export, be removed from the warehouse or bonded factory and exported within thirty days or within such longer period, not exceeding thirty days, as the Commissioner may, in any particular case, allow.

(2) Any goods which remain in a warehouse or bonded factory in contravention of this section shall be forfeited and sold or resold in accordance with the provisions of section 34.

[Act No.

4 of 1993, s.

6, Act No.

5 of 1998, s.

5.] 50.

Penalty for unlawfully taking, etc., warehoused goods A person who (a) takes, or causes or permits to be taken, goods from a warehouse otherwise than in accordance with this Act; or (b) wilfully destroys or damages warehoused goods otherwise than in circumstances specifically provided for in this Act, shall be guilty of an offence and liable to imprisonment for a term not exceeding two years or to a fine not exceeding two hundred thousand shillings or to both.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

10.] 51.

Commissioner may license warehouses (1) The Commissioner may on application license a premises, room or enclosed area as a bonded warehouse for the deposit of goods liable to duty; and the Commissioner may refuse to issue a licence without assigning any reason, or may by notice in writing suspend, revoke or refuse to renew a licence on the grounds stated in the notice.

(1A) An application under subsection (1) shall be in such form and comply with such requirements as the Commissioner may, by notice in the Gazette, prescribe.

47 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (2) The Commissioner may license a premises, room or enclosed area as either (a) a general bonded warehouse for the warehousing of goods generally; or (b) a private bonded warehouse for the warehousing only of goods which are the property of the warehouse keeper.

(3) A licence shall be in the prescribed form and shall be subject to the payment of the prescribed fee.

(3A) Where the premises, room or enclosed area licensed as a bonded warehouse under this section is owned by a company registered under the Companies Act (Cap.

486), it shall be a condition of the licence that the company shall not change its directors except with the prior written approval of the Commissioner.

(4) The Commissioner may require the person applying for a licence to furnish such security as the Commissioner may think appropriate as a condition to the grant of the licence and the Commissioner may at any time require a warehouse keeper to furnish new security in a different amount or on different terms.

(4A) A licence issued under this section shall be subject to such conditions as the Commissioner may, by notice in the Gazette, prescribe.

(5) The Commissioner may at any time require a bonded warehouse keeper to make such alterations or additions to his bonded warehouse as the Commissioner may consider necessary to ensure the proper security or warehousing of goods.

(6) No building shall be used as a bonded warehouse unless there is in force in relation thereto a valid licence.

(7) A warehouse keeper who uses or permits to be used his bonded warehouse in contravention of any of the terms of his licence shall be guilty of an offence.

(8) An owner or occupier of a premises, room or enclosed area who uses or permits to be used the premises, room or enclosed area as a bonded warehouse without being the holder of a valid licence in respect thereof shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings and, in addition thereto, to a fine not exceeding five thousand shillings for any day or part of a day during which the premises, room or enclosed area was so used.

[Act No.

14 of 1982, s.

4, Act No.

8 of 1991, s.

4, Act No.

9 of 1992, s.

6, Act No.

13 of 1995, s.

11, Act No.

4 of 1999, s.

8, Act No.

15 of 2003, s.

5, Act No.

4 of 2004, s.

8.] 51A.

Commissioner may licence duty free shops (1) The Commissioner may, on application, licence a room or premises situated in a port as a duty free shop, for the deposit of dutiable goods on which duty has not been paid and which have been entered for use as ship stores or for sale to passengers departing to places outside Kenya.

[Issue 1] 48 [Rev.

2012] CAP.

472 Customs and Excise (2) An application under subsection (1) shall be in such form and comply with such requirements as the Commissioner may, by notice in the Gazette, prescribe.

(3) The Commissioner may refuse to issue a licence under this section without assigning any reason, or may, by notice in writing, revoke or refuse to renew a licence on such grounds as may be specified in the notice.

(4) Subject to this section, the provisions of this Act relating to bonded warehouses shall, mutatis mutandis, apply to duty free shops.

[Act No.

15 of 2003, s.

6.] 52.

Procedure on revocation or expiry of licence (1) Where the Commissioner revokes a licence under section 51, he shall cause to be served on the warehouse keeper notice of revocation by leaving the notice with the person in charge of the bonded warehouse; and thereupon that service shall be deemed to be notice of revocation to the owners of all goods warehoused therein.

(2) Where a warehouse keeper proposes not to renew his licence in relation to a bonded warehouse, then he shall cause notice of his intention to be given to the owners of all goods warehoused therein.

(3) Where the licence in relation to a bonded warehouse has been revoked or has expired, then within such time as the Commissioner may direct, all goods warehoused therein shall be entered and delivered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels.

(4) Where goods have not been entered and delivered in accordance with subsection (3), the proper officer may cause the goods to be taken to a customs warehouse and thereupon the goods shall be dealt with in accordance with section 34.

53.

Warehouse keeper to provide facilities (1) A warehouse keeper shall (a) provide office accommodation and just weights, scales, measures and other facilities for examining and taking account of goods and for securing them as the proper officer may reasonably require; (b) keep a record of all goods warehoused therein and keep that record at all times available for examination by the proper officer; (c) stack and arrange the goods in the bonded warehouse so as to permit reasonable access to and examination of every package at all times; (d) provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the warehoused goods whenever the proper officer so requires; (e) maintain such records and accounts relating to the operations of a refinery in such form and manner as the proper officer shall require, and shall keep the records and accounts at all times available for examination by the proper officer.

49 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (2) Where a warehouse keeper contravenes any of the provisions of this section the Commissioner may direct that no other goods shall be warehoused by that warehouse keeper until he has, in the opinion of the Commissioner, complied with those provisions.

(3) A warehouse keeper who contravenes any of the provisions of this section or of a direction given by the Commissioner under this section shall be guilty of an offence and liable to a fine not exceeding forty thousand shillings.

[Act No.

13 of 1995, s.

12.] 54.

Stowage and storage of goods in bonded warehouse (1) The proper officer may direct in what parts or divisions of a bonded warehouse and in what parts or divisions of a bonded warehouse and in what manner goods shall be deposited therein.

(2) Subject to section 40, where goods have been warehoused in a bonded warehouse, then except with the approval of the proper officer, the goods shall not be moved or interfered with in any way, nor shall any alteration be made in the marks or numbers of any package.

(3) A warehouse keeper who contravenes or who causes or permits a contravention of this section shall be guilty of an offence and shall be liable to a fine not exceeding twenty thousand shillings and any goods in respect of which an offence under subsection (2) has been committed shall be liable to forfeiture.

[Act No.

13 of 1995, s.

13.] 55.

Removal of goods from private to general warehouse (1) Where the warehouse keeper of a private bonded warehouse contravenes any of the provisions of this Act the proper officer may require him within such time as the proper officer may direct, to remove all or any of the goods warehoused in the private bonded warehouse to a general bonded warehouse or to enter and deliver them for home use, or for exportation, or for use as stores for aircraft or vessels.

(2) Where a warehouse keeper contravenes a requirement given under subsection (1) the proper officer may cause the goods to be taken to a customs warehouse at the expense of the warehouse keeper and thereupon the goods shall be dealt with in accordance with section 34.

56.

Warehouse keeper to produce goods deposited (1) A warehouse keeper shall, on request, produce to the proper officer all goods deposited in his bonded warehouse.

(2) A warehouse keeper who contravenes this section shall, in the absence of satisfactory explanation to the proper officer, be guilty of an offence and liable to a fine not exceeding ten thousand shillings in respect of each package not so produced and, in addition, the warehouse keeper shall forthwith pay the duties in respect of each such package.

[Issue 1] 50 [Rev.

2012] CAP.

472 Customs and Excise Provisions Relating to Government Warehouses 57.

Goods in Government warehouse liable to rent, etc.

Where goods are deposited in a Government warehouse, they shall be subject to such rent and other charges as may be prescribed or as may be provided for in this Act; and, if the rent and other charges are not paid to the proper officer when lawfully demanded, the goods in respect of which the rent and other charges are due may be sold and the proceeds thereof applied in accordance with section 34.

58.

Removal, etc., of goods in Government warehouse Where goods are deposited in a Government warehouse the proper officer may (a) remove, at the expense of the customs, the goods from that warehouse to another Government warehouse; (b) perform, in relation to the goods and at the expense of the owner thereof, all acts which he may consider reasonably necessary for the proper custody and preservation of the goods: Provided that the proper officer shall not, save where he considers immediate action necessary, perform any such act until twenty-four hours after the owner of the goods has been notified that the act is necessary; (c) by notice inform the owners of the goods that it is proposed to close the warehouse at the end of a period, not being less than three months from the date of the notice, which may be specified in the notice; and in that case regulations shall be made providing for the manner in which goods shall be dealt with on the warehouse being closed.

PART IVA APROVISIONS RELATING TO MANUFACTURE UNDER BOND 58A.

Licensing of bonded factories (1) The Commissioner may, on application and with the prior approval of the Minister and subject to such conditions as the Commissioner may impose, issue a licence in the prescribed form to any person to manufacture goods under bond in specified premises; and the Commissioner may refuse to issue a licence or, by notice in writing, suspend, revoke or refuse to renew a licence on the grounds stated in the notice.

(2) Applications for a licence under this section shall be in the prescribed form and shall be accompanied by the prescribed fee.

(3) A licence issued under subsection (1) shall be subject to the payment of the prescribed annual fee and shall expire on the 31st December in each year.

(4) The Commissioner may require the person applying for a licence to furnish such security as the Commissioner may think appropriate as a condition to the grant of the licence and the Commissioner may, at any time, require a licensee to furnish a new security in a different amount or on different terms.

51 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (5) No premises shall be used for manufacturing under bond unless there is in relation thereto a valid licence.

(6) Any person who uses or permits premises to be used for manufacturing under bond without a licence, or a licensee who uses or permits his bonded factory to be used in contravention of the terms of his licence shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years or to both; and any goods in respect to which an offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1988, s.

5, Act No.

4 of 1993, s.

8, Act No.

13 of 1995, s.

16.] 58B.

Entry of premises as bonded factories (1) A licensee shall, before commencing to manufacture under bond, make entry in the prescribed form and in the prescribed manner of each building, room, place and item of plant in his factory which he proposes to use in the manufacture or storage of raw materials or manufactured goods; and, in each entry, he shall specify the purpose for which each building, room, place or item of plant is to be used.

(2) A licensee shall not, in the course of manufacturing goods under bond (a) make use of a building, room, place or item of plant in relation to which entry is required under this section unless there is, in respect thereof, a valid entry; (b) effect, without prior permission of the Commissioner, an alteration in shape, position or capacity to a building, room, place or plant.

[Act No.

10 of 1988, s.

5.] 58C.

Revocation of licence, etc.

(1) Where the Commissioner suspends, revokes or refuse to renew a licence under section 58A(1), he shall serve or cause to be served, in writing, on the licensee a notice to that effect.

(2) The notice referred to in subsection (1) may be served by delivering it to the licensee or by leaving it at the bonded factory or with the person in charge of the bonded factory and thereafter the notice shall be deemed to have been served.

[Act No.

10 of 1988, s.

5.] 58D.

Entry of plant, machinery, etc., for exportation or for home use (1) Where a manufacturer ceases to be licensed under section 58A, he shall enter and deliver for exportation or for removal to another bonded factory or for home use all the plant, machinery and equipment, raw materials or manufactured goods in the bonded factory within such time as the Commissioner may specify.

(2) Where on the expiry of the time specified by the Commissioner under the subsection (1), the plant, machinery and equipment, raw materials or manufactured goods are not entered and delivered in accordance to the subsection (1), then the plant, machinery and equipment, raw materials or manufactured goods shall be liable to forfeiture.

[Act No.

10 of 1988, s.

5.] [Issue 1] 52 [Rev.

2012] CAP.

472 Customs and Excise 58E.

Manufacturer to provide facilities A manufacturer shall (a) provide office accommodation and just weights, scales, measures and other facilities for examining and taking account of goods and for securing them as the proper officer may reasonably require; (b) keep a record of all types of plant, machinery and equipment, raw materials and goods manufactured therein and keep that record at all times available for examination by the proper officer; (c) provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the goods therein whenever the proper officer so requires.

(2) Where a manufacturer contravenes any of the provisions of this section, the Commissioner may direct that the manufacturer shall cease operations until he has complied with those provisions to the satisfaction of the Commissioner.

(3) A manufacturer who contravenes any of the provisions of this section or of a direction given by the Commissioner under this section shall be guilty of an offence.

[Act No.

10 of 1988, s.

5.] 58F.

Receipt and storage of raw materials and manufactured goods (1) All raw materials, whether imported or obtained locally, received in the bonded factory shall be stored in a room of which an entry for the purpose has been made in accordance with section 58B(1) and which shall be known as the raw materials stock room.

(2) All manufactured goods shall, after the process of manufacture, be forthwith stored in a room of which entry for the purpose has been made in accordance with section 58B(1) and which shall be known as the manufactured goods stock room.

(3) All the waste from the manufacturing process and all manufactured goods which are not of the required standards or specifications shall, after the process of manufacture, be forthwith stored in a room of which entry has been made for the purpose in accordance with section 58B(1) and which shall be known as the waste and rejects stock room.

(4) A stock room shall not be used for any purpose other than the purpose for which entry has been made.

(5) The raw materials and manufactured goods shall be stored in such a way as to facilitate the easy taking of their full account.

(6) A licensee who contravenes this section shall be guilty of an offence and the raw materials or manufactured goods in respect of which an offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1988, s.

5.] 58G.

Provisions relating to stock registers (1) A licensee shall keep in the prescribed manner (a) a raw materials stock register and shall, each day, enter therein the particulars of all receipts and deliveries of all raw materials; and 53 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) a manufactured goods register and shall, each day, enter therein the particulars of all receipts and deliveries of all manufactured goods; and (c) a waste and rejects stock register and shall, each day, enter therein the particulars of all receipts and deliveries of all waste and rejects.

(2) The stock registers shall be available for inspection by the proper officer at all times and the proper officer may take copies of any entry therein.

(3) A licensee who contravenes the provisions of this section shall be guilty of an offence.

[Act No.

10 of 1998, s.

5.] 58H.

Manner of dealing with deficiencies and excesses in stock rooms (1) Whereupon the proper officer taking stock of the raw materials or manufactured goods in a bonded factory he establishes excesses or deficiencies which the licensee fails to account for to the satisfaction of the proper officer, the licensee shall be guilty of an offence and liable to (a) a fine not exceeding one hundred thousand shillings or twice the ex- factory value (or c.i.f.

value in respect of imports) of the deficiency or excess, whichever is the higher, or to imprisonment for a term not exceeding three years or to both; and the goods in respect of which an offence has been committed shall be liable to forfeiture; and (b) pay the full duties on the excesses or deficiencies.

(2) Any licensee who, without the permission of the Commissioner, disposes of or allows to be disposed of raw materials or manufactured goods from a bonded factory, within the Kenyan local market, whether on payment or not, or any person who acquires, keeps, conceals or has in his possession such raw materials or manufactured goods from a bonded factory, shall be guilty of an offence and liable to a fine not exceeding two hundred thousand shillings or three times the ex-factory value of the raw materials or manufactured goods, whichever is the higher, or to imprisonment for a term not exceeding three years or to both; and the goods in respect of which the offence has been committed shall be deemed to be prohibited goods as from the date of such disposal or as acquisition.

[Act No.

10 of 1988, s.

5.] 58I.

Importation of equipment, machinery, raw materials, etc.

(1) All items of plant, machinery, spares and imported raw materials for use in the manufacture of goods under bond, shall be duly entered and delivered to the bonded factory within such time and subject to such conditions as the Commissioner may prescribe; and if the goods described in this section are not so delivered, then, as from the date of importation, the plant, machinery, spares and raw materials shall be deemed to be prohibited goods, unless a satisfactory explanation is given to the proper officer to account for any delay.

(2) All manufactured goods shall be duly exported or entered for home use within such time and subject to such conditions as the Commissioner may impose.

[Issue 1] 54 [Rev.

2012] CAP.

472 Customs and Excise (3) A manufacturer who contravenes this section shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings or twice the ex- factory value (or c.i.f.

value in respect of imports); whichever is the higher, or to imprisonment for a term not exceeding three years or to both; and the goods thereof shall be liable to forfeiture and, in addition, the Commissioner may revoke the licence issued under section 58A.

[Act No.

10 of 1988, s.

5, Act No.

4 of 1993, s.

9.] 58J.

Provisions relating to goods in a bonded factory (1) Where goods are warehoused in a bonded factory the Commissioner may, subject to such conditions as he may impose, permit the name of the owner of the goods in the account taken under section 58G to be changed if application therefore is made in the prescribed form and signed by both the owner and the intended owner.

(2) Where goods warehoused in a bonded factory are to be removed to another bonded factory, then the proper officer shall (a) require the owner of the goods to deliver an entry thereof in such form and manner as the proper officer may direct; (b) require the owner to give security in such amount, not being less than the duty chargeable on the goods, as the proper officer may think fit for the due arrival and re-warehousing of the goods within such time as the proper officer may consider appropriate; and (c) transmit to the proper officer of the bonded factory where the goods are to be re-warehoused an account containing the particulars of the goods.

(3) Security given under subsection (2) shall not be discharged unless (a) the conditions attaching thereto have been satisfied; (b) the full duty payable on the goods has been paid in accordance with this Act; or (c) the goods are otherwise accounted for to the satisfaction of the proper officer, and any duties due in respect of any deficiency in the goods not so accounted for have been paid; (4) On arrival of the goods at the other bonded factory, a particular account of the goods shall be taken in accordance with section 58G.

[Act No.

10 of 1990, s.

6.] 58K.

Delivery from bonded factory in special circumstances (1) The Commissioner may, subject to such conditions as he may impose and to the giving of such security as he may think appropriate for the due return thereof, permit goods to be removed from a bonded factory without payment of duty for such purpose, for such period and in such quantities as he may think fit.

(2) A person who contravenes any conditions imposed under subsection (1) shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings or twice the ex-factory selling price (or c.i.f.

value in respect of imports), whichever is the higher, or to imprisonment for a term not exceeding three years or to both and the goods thereof shall be liable to forfeiture.

[Act No.

8 of 1991, s.

5, Act No.

9 of 1992, s.

7, Act No.

13 of 1995, s.

18.] 55 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 58L.

Goods from bonded factory may be entered for home use The Commissioner may, subject to such conditions as he may impose and on payment of the duties due, permit goods manufactured in a bonded factory, including waste from the manufacturing process, to be entered for home use.

[Act No.

4 of 1993, s.

10.] PART V EXPORTATION Prohibited and Restricted Exports 59.

Prohibited and restricted exports (1) The goods specified in Part C of the Eighth Schedule are prohibited goods and the exportation thereof is prohibited.

(2) The goods specified in Part D of the Eighth Schedule are restricted goods and the exportation thereof, save in accordance with any conditions regulating their exportation, is prohibited.

60.

Power to prohibit, etc., exports (1) The Minister may, by order in the Gazette, amend Part C or D of the Eighth Schedule.

(2) The Minister may, by order in the Gazette (a) provide that the exportation of any goods or class of goods shall be prohibited or shall be prohibited save in accordance with conditions which may be specified; (b) limit the application of the provisions of the Eighth Schedule in respect of all or any of the goods specified therein, and thereupon in respect of those goods the provisions of this Act shall apply as if the goods are, or are not, as the case may be, included in the Eighth Schedule.

(3) Any order made under this section may specify goods, or any class of goods, either generally or in any particular manner, and may prohibit or restrict the exportation thereof either to all places, or to any particular country or place.

[Act No.

13 of 1978, Sch.] 61.

Exemption of goods in transit, etc.

(1) Subject to subsection (2), sections 59 and 60 shall not apply to goods in transit, or for transhipment, or exported as stores of an aircraft or vessel, unless the goods are goods of which the exportation as stores for an aircraft or vessel is expressly prohibited or restricted in an order made under this Act prohibiting or restricting the exportation of goods.

(2) Where under subsection (1), sections 59 and 60 do not apply to goods in transit, or for transhipment, or exported as stores for an aircraft or vessel, then the goods shall be duly exported within such time and subject to such conditions as may be prescribed; and if the goods are not so exported, then, as from the last date on which they should have been so exported, they shall be deemed to be prohibited goods or restricted goods, as the case may be.

[Act No.

10 of 1980, s.

2, Act No.

10 of 1986, s.

5.] [Issue 1] 56 [Rev.

2012] CAP.

472 Customs and Excise Entry Outwards and Loading of Aircraft and Vessels 62.

Entry outwards of aircraft or vessel (1) The master or agent of an aircraft or vessel in which goods are to be exported shall make entry outwards of the aircraft or vessel to the proper officer on the prescribed form and in the prescribed manner.

(2) Save with the permission of the proper officer (a) no such entry outwards of an aircraft or vessel shall be made before the whole of the cargo reported in the aircraft or vessel for discharge has been discharged; (b) no goods shall be loaded on the aircraft or vessel before the entry outwards is made.

(3) A master or agent who contravenes subsection (1) and a master who permits goods to be loaded contrary to subsection (2) shall be guilty of an offence.

63.

Entry of cargo for export (1) Save as otherwise provided in this Act, the whole of the cargo to be loaded for export on an aircraft or vessel shall be entered by the owner of the cargo in the manner prescribed.

(2) Where an owner delivers an entry under this section he shall furnish therewith to the proper officer full particulars, supported by documentary evidence, of the goods referred to in the entry.

(3) A person who contravenes this section shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

64.

Loading, etc.

(1) Subject to this Act, save with the written permission of the proper officer and subject to such conditions as he may impose (a) no goods shall be put on board an aircraft or vessel departing to a foreign port or place unless the goods have first been duly entered; (b) no goods shall be put on board an aircraft or vessel departing to a foreign port or place at any time whatsoever except as prescribed by the Commissioner; (c) no goods shall be put on board an aircraft or vessel departing to a foreign port or place except from an approved place of loading or from a sufferance wharf: Provided that (i) goods may be put on board an aircraft or vessel from another vessel on to which they had been put on board in order to be loaded on to the aircraft or vessel; (ii) with the permission of the proper officer and subject to such conditions as he may impose, goods reported for transhipment may be loaded on to an aircraft or vessel from another aircraft or vessel; 57 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (d) no goods shall be put on board an aircraft or vessel departing to a foreign port or place before entry outwards of the aircraft or vessel; (e) no goods shall be put on board an aircraft or vessel to be loaded on to another aircraft or vessel departing to a foreign port or place if the goods may not, under the provisions of this subsection, be directly put on board that other aircraft or vessel; (f) all goods put on board an aircraft or vessel to be loaded on to another aircraft or vessel departing to a foreign port shall be so loaded within the limits of the port.

(2) A person who contravenes this section, or any of the conditions which may have been imposed by the proper officer, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1988, s.

6, Act No.

13 of 1995, s.

19.] 65.

Provisions relating to personal baggage, etc.

(1) Notwithstanding section 64, the proper officer may, subject to any regulations, permit (a) goods which are the bona fide personal baggage of the passengers, or members of the crew, of an aircraft or vessel to be put on board the aircraft or vessel and exported without entry; (b) goods intended for sale or delivery to passengers, or members of the crew, of an aircraft or vessel to be put on board the aircraft or vessel, subject to such conditions as he may impose, without entry; (c) mail bags and postal articles in the course of transmission by post to be put on board and exported without entry; (d) goods to be put on board an aircraft or vessel departing to a foreign port or place without entry subject to an application being made by the owner on the prescribed form and in the prescribed manner and to an undertaking being given by the owner of the goods to furnish the necessary entry within ninety-six hours, or such further time as the proper officer may specify, of the departure of the aircraft or vessel and to such security, if any, being given by the owner for the due payment of any export duties as the proper officer may consider appropriate.

(2) A person who (a) contravenes any conditions imposed under subsection (1)(b); or (b) contravenes any undertaking given under subsection (1)(d), shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years or to both; and the goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1988, s.

7, Act No.

13 of 1995, s.

20.] [Issue 1] 58 [Rev.

2012] CAP.

472 Customs and Excise 66.

Goods for export not to be discharged in Kenya (1) No goods which have been put on board an aircraft or vessel for export, or for use as stores, or as passengers baggage, shall, save with the written permission of the proper officer and in accordance with such conditions as he may impose, be discharged at any place within Kenya.

(2) A person who contravenes this section, or any conditions imposed by the proper officer, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one hundred thousand shillings or to both; and the goods in respect of which the offences has been committed shall be liable to forfeiture.

[Act No.

10 of 1988, s.

8.] 67.

Provisions relating to export of certain goods (1) Before (a) warehoused goods; or (b) goods on which drawback may be claimed; or (c) dutiable goods intended for transhipment; or (d) restricted goods; or may be entered for exportation, for transhipment, or for use as stores for aircraft or vessels, the proper officer may require the owner of the goods to give security, in such amount and subject to such conditions as he may think fit, that the goods shall be duly put on board the aircraft or vessel for which they are entered and either duly exported to and discharged at the port or place for which they are so entered, or used as stores, as the case may be, within such time as he may specify.

(2) All goods in respect of which security is required under the provisions of this section (in this section referred to as bonded goods) shall, after being put on board, be duly exported to and discharged at the port or place for which they are entered, or used as stores for aircraft or vessels, as the case may be.

(3) The proper officer may require the owner of bonded goods which have been put on board an aircraft or vessel for exportation to any port or place to produce, within such time as the proper officer may consider reasonable, a certificate from the customs authorities at the port or place of discharge of the due discharge thereat of the goods according to the export entry; and if the owner fails to produce the certificate, or if the certificate does not show that the goods have been duly discharged thereat according to the export entry and the owner fails to account for any of the goods to the satisfaction of the proper officer, then the proper officer may refuse to allow the owner to enter for export and to export any other goods in respect of which security may be required under this section.

(4) Where bonded goods (a) are short-shipped, the owner thereof shall so notify the proper officer within twenty-four hours, or such further time as the proper officer may allow, of the departure of the aircraft or vessel; 59 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) have been removed from a warehouse for delivery on board an aircraft or vessel but are not put on board the aircraft or vessel, the owner thereof shall forthwith enter the goods for warehousing, or for exportation, or for use as stores for aircraft or vessels.

(5) Where bonded goods are brought to a customs airport, customs area, or other place, to be put on board an aircraft or vessel and, on examination by the proper officer are found (a) not to agree with the particulars of the entry thereof; or (b) being goods under drawback, not to be goods entitled to drawback, then the owner of the goods shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

(6) An owner who (a) contravenes any condition imposed on him under this section in respect of bonded goods; or (b) contravenes subsection (4), shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

(7) Where a master contravenes, or causes or permits the contravention of, subsection (2), he shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

68.

Stores for aircrafts and vessels (1) The proper officer may, on application being made on the prescribed form and in the prescribed manner by the master or agent of an aircraft or vessel departing to a foreign port, permit goods to be put on board the aircraft or vessel for use as stores subject to the payment of any export duty and to such conditions as he may think fit.

(2) A person who puts, or causes or permits to be put, goods on board an aircraft or vessel for use as stores in contravention of this section, or of any conditions imposed by the proper officer, shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

69.

Short-shipment of non-bonded goods (1) Where goods (other than bonded goods within the meaning of section 67) are entered for exportation and the goods are not exported in the aircraft or vessel for which they were so entered or are short-shipped, the owner thereof shall so notify the proper officer within forty-eight hours, or such further period as the proper officer may allow, of the departure of the aircraft or vessel.

(2) An owner who contravenes this section shall be guilty of an offence and liable to a fine not exceeding fifty thousand shillings.

[Act No.

10 of 1988, s.

9.] [Issue 1] 60 [Rev.

2012] CAP.

472 Customs and Excise 70.

Export goods stored at risk of owner Where goods are, with the permission of the proper officer, stored in a transit shed or a customs area pending exportation or transhipment or while in transit, then (a) they shall be subject to such rent and other charges as may be prescribed; and (b) notwithstanding section 13, they shall be so stored at the risk of the owner.

71.

Goods liable to export duty (1) Where goods are liable on export to duty, the amount of duty shall be stated on the export entry of the goods.

(2) No goods liable on export to duty shall be exported until the export duty has been paid or security therefore given to the satisfaction of the proper officer.

(3) Where goods liable on export to duty are brought to a customs airport, customs area or other place to be put on board an aircraft or vessel and, on examination by the proper officer, are found not to agree with the particulars of the entry, or application for shipment relating thereto, the owner of the goods shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

Transit or Transhipment Goods 72.

Goods in transit or for transhipment (1) Subject to sections 16 and 61 and to any regulations, the provisions of this Act relating to the importation, prohibition, restriction, entry, examination, landing, warehousing and exportation of goods shall, so far as they are applicable, apply to goods in transit to a foreign port or place.

(2) The provisions of this Act relating to the importation, prohibition, restriction, entry, examination, landing, warehousing and exportation of goods shall, so far as they are applicable, apply to goods transhipped from the aircraft or vessel in which they are to be exported.

72A.

Licensing of transit godowns (1) The Commissioner may, on application by the owner, licence any premises, room or enclosed area as a transit godown for the deposit of goods imported in bulk entered in transit, and may refuse to issue a licence without assigning any reasons, or, by notice in writing, revoke or refuse to renew a licence on the grounds stated in the notice.

(2) An application under subsection (1) shall be in such form and comply with such requirements as the Commissioner may, by notice in the Gazette, prescribe.

(3) A licence under this section shall be issued subject to the payment of such fee as the Commissioner may, by notice in the Gazette, prescribe.

[Act No.

4 of 2004, s.

9.] 61 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 72B.

Storage of goods entered in transit (1) No person shall deposit goods entered in transit in any premises, other than a transit godown licensed under section 72A.

(2) Goods may only be deposited in a transit godown where they are entered in transit and are (a) imported in bulk in a solid, liquid or gaseous form; (b) of a class prescribed by the Commissioner by notice in the Gazette; or (c) of a class which the Commissioner has permitted, in writing, to be stored in a transit godown.

(3) Any person who (a) deposits goods in any premises; or (b) being the owner or occupier of any premises, uses such premises to deposit goods, or permits any other person to deposit goods, contrary to the provisions of subsection (1) or (2), shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings, and in the case of a continuing offence, to a fine not exceeding five thousand shillings for every day or part thereof during which the offence continues.

[Act No.

4 of 2004, s.

9.] PART VI IMPORTATION AND EXPORTATION BY POST 73.

Application of Act to postal articles (1) This Act shall apply to the importation, exportation, and carriage coastwise, of postal articles: Provided that (i) postal articles may be entered at such place and in such manner as the Commissioner may direct; (ii) provision of this Act may, in its application to postal articles, be modified or adapted by regulations.

(2) An officer, or an officer in the service of the Post Office, who, in the performance of a duty under this Act, examines or seizes a postal article shall be subject in all respects to this Act and the article shall be dealt with in accordance with this Act.

(3) This section shall be in addition to, and not in derogation of, the provisions of the Postal Corporation of Kenya Act (Cap.

411).

[Act No.

7 of 2002, s.

4.] 74.

Time of entry of postal articles In the case of goods (a) imported by post, the time of entry of the goods for home use shall, except in the case where actual entry is required, be deemed to be the time when the duty thereon is assessed by the proper officer; (b) exported by post, the time of entry of the goods for export shall be deemed to be the time of the posting of the goods.

[Issue 1] 62 [Rev.

2012] CAP.

472 Customs and Excise PART VII DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS, AND DEPARTURE OVERLAND Departure and Clearance of Aircraft and Vessels 75.

Clearance required for departure to foreign port (1) No aircraft or vessel, whether laden or in ballast, shall depart from a port or place in Kenya to a foreign port or place unless a certificate of clearance has been granted in respect of the aircraft or vessel.

(2) The master or agent of a vessel or aircraft which departs from a port or place within Kenya in contravention of subsection (1) shall be guilty of an offence.

76.

Grant of clearance (1) The master or agent of an aircraft or vessel, whether laden or in ballast, proposing to depart to a foreign port or place shall apply to the proper officer for a certificate of clearance.

(2) Where application for a certificate of clearance is made, then the proper officer shall not grant the certificate of clearance until he is satisfied that all the provisions of this Act in relation to the aircraft or vessel, its cargo, stores, baggage, crew and passengers have been complied with: Provided that the proper officer may, by reason of the provisions of any other law, refuse to grant the certificate of clearance notwithstanding that he may be satisfied that this Act has been complied with.

(3) Where the master or agent of an aircraft, or of a vessel of less than two hundred and fifty tons register, makes application for a certificate of clearance, then he shall at the same time (a) deliver to the proper officer an outward manifest on the prescribed form and in the prescribed manner; (b) produce to the proper officer all documents which he may require relating to the aircraft or vessel and its cargo, stores, baggage, crew and passengers; (c) answer all questions which the proper officer may ask relating to the aircraft or vessel and its cargo, stores, baggage, crew and passengers.

(4) Where the master or agent of a vessel of two hundred and fifty tons register or more makes application for a certificate of clearance then the proper officer may grant clearance subject to an undertaking by the master or agent to deliver to the proper officer, within twenty-four hours of the grant of the certificate of clearance, the outward manifest of the vessel in the prescribed form and in the prescribed manner, and to answer all questions which he may be asked relating to the vessel, its cargo, stores, baggage, crew and passengers.

(5) Where an aircraft or vessel proposes to depart to a foreign port in ballast, then the aircraft or vessel shall be cleared in ballast, that is to say, the words in ballast shall be written in those parts of the form relating to the aircraft or vessel which contain provisions for the particulars of its cargo; and for the purpose of 63 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise this subsection, an aircraft or vessel shall be deemed to be in ballast when the aircraft or vessel carries, in addition to the crew and its stores, only passengers and their bona fide personal baggage.

(6) The proper officer may permit the master or agent of an aircraft or vessel to amend an obvious error in the outward manifest, or to supply an omission which, in the opinion of the proper officer, results from accident or inadvertence, by furnishing an amended or supplementary outward manifest in the prescribed manner.

(7) Where a certificate of clearance has been granted but the aircraft or vessel in respect of which it was granted has not left the limits of the port in which it was granted, then the proper officer may inform, either orally or in writing the master of the aircraft or vessel that the certificate of clearance has been cancelled and may require the return of the certificate, and thereupon the certificate shall be deemed never to have been granted.

(8) A master or agent who contravenes an undertaking given under subsection (4), or who refuses to return a certificate of clearance when so required to do under subsection (7), shall be guilty of an offence.

77.

Clearance to be produced (1) The proper officer may board an aircraft or vessel in Kenya after clearance and require the master thereof to produce his certificate of clearance and to answer questions relating to the aircraft or vessel, its cargo, stores, baggage, crew and passengers.

(2) The master of an aircraft or vessel who fails to produce the certificate of clearance on demand shall be guilty of an offence.

78.

Deficiency or surplus in cargo or stores (1) Where, on an aircraft or vessel being boarded by the proper officer, goods or stores which are not contained in the manifest of the aircraft or vessel are found on the aircraft or vessel, then the master thereof shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

(2) Where, on an aircraft or vessel being boarded by the proper officer, goods which were reported on the arrival of the aircraft or vessel as remaining on board for other ports in Kenya, or for re-exportation, or as stores, or which after arrival were put on board for removal under bond to, another port in Kenya, or for exportation or use as stores, are not on board, due allowance being made in the case of stores for goods which might fairly have been consumed or used, then the master of the aircraft or vessel shall be guilty of an offence.

(3) Where, on an aircraft or vessel being boarded by the proper officer after its return to Kenya from a voyage to a foreign port or place, goods which on the previous arrival of the aircraft or vessel were reported as stores or were then put on board as stores are not on board, due allowance being made for goods which might fairly have been consumed or used, the master of the aircraft or vessel shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings and in addition, the master shall be liable to pay the duty on the deficiency of the goods at the rate chargeable on the importation of similar goods.

[Act No.

13 of 1995, s.

22.] [Issue 1] 64 [Rev.

2012] CAP.

472 Customs and Excise 79.

Aircraft or vessels to bring to at boarding station (1) The master of an aircraft or vessel departing to a foreign port shall bring to at the boarding station for the purpose of disembarking any officer on the aircraft or vessel, or for any other purpose of this Act, or when required so to do by the proper officer.

(2) A master of an aircraft or vessel who contravenes this section shall be guilty of an offence.

Departure Overland 80.

Departure overland (1) A person, whether or not in charge of a vehicle and whether or not the vehicle may be conveying goods which are dutiable, departing overland from Kenya shall not, except where otherwise permitted by the proper officer, depart from Kenya at a place other than from a port or place appointed under section 9 and shall before departing (a) report his intended departure to the officer stationed at the port nearest to the point at which he proposes to cross the frontier; (b) furnish on the prescribed form such information as may be required concerning any vehicle and goods; (c) make and subscribe a declaration as to the truth of all particulars contained in the form; (d) fully and immediately answer all relevant questions put to him by the proper officer; (e) produce all consignment notes or other relevant documents demanded of him by the proper officer; (f) save as otherwise provided in this Act, make due entry of any vehicle and goods.

(2) The proper officer may stop and question any person, whether or not he has goods in his possession, appearing to be about to depart overland from Kenya, and the person shall thereupon fully and immediately answer all relevant questions concerning his movements and any goods in his possession as may be put to him.

(3) No vehicle or goods to which this section applies shall except under and in accordance with the terms of permission granted by the proper officer, be removed across the frontier until after due entry thereof has been made.

(4) The Commissioner may, subject to such conditions as may be specified, exempt any person or class of persons from the provisions of this section.

(5) A person who contravenes any of the provisions of this section shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.

PART VIII CARRIAGE OF GOODS COASTWISE 81.

Meaning of carriage coastwise Subject to section 82, all goods conveyed by air, sea or inland waterways from a part of Kenya to another part thereof shall be deemed to be carried 65 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise coastwise, and an aircraft or vessel conveying the goods shall be deemed to be a coasting aircraft or coasting vessel, as the case may be.

[Act No.

13 of 1979, s.

2.] 82.

Carriage coastwise in aircraft or vessel from foreign port (1) When an aircraft or vessel carrying cargo arrives at a port or place in Kenya from a foreign port or place, then the proper officer may permit the aircraft or vessel to carry goods coastwise from that port or place to another port or place within Kenya upon the presentation by the master of a declaration as set out in section 84.

(2) When an aircraft or vessel to which subsection (1) applies conveys goods from one port of Kenya to another port thereof, the aircraft or vessel shall not by virtue thereof be deemed to be a coasting aircraft or coasting vessel within the meaning of this Act.

(3) When goods are carried coastwise under the provisions of this section, then the loading, unloading and delivery thereof shall be subject to any regulations and to such conditions as the Commissioner may impose.

[Act No.

13 of 1979, s.

2.] 83.

Loading, etc., of coastwise cargo (1) Subject to this Act, save with the written permission of the proper officer and subject to such conditions as he may impose (a) no goods shall be loaded from an aircraft or vessel for carriage coastwise at any time whatsoever except as prescribed by the commissioner; (b) no goods for carriage coastwise shall be loaded on to, or unloaded from, an aircraft or vessel, except at an approved place of loading or at a sufferance wharf: Provided that goods may be loaded on to, or unloaded from, an aircraft or vessel, from or on to another vessel or vehicle used for the purpose of the carriage of goods between that aircraft or vessel and an approved place of landing or sufferance wharf; (c) all goods which have been unloaded or landed from a coasting aircraft or vessel shall, if the proper officer so requires, be conveyed forthwith to a customs area or transit shed.

(2) A person who contravenes this section, or any of the conditions which may have been imposed by the proper officer, shall be guilty of an offence and shall be liable to a fine not exceeding forty thousand shillings; and any goods in respect of which the offence has been committed, shall be liable to forfeiture and the coasting aircraft or coasting vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.

[Act No.

13 of 1995, s.

23.] 84.

Transire required for departure coastwise (1) No coasting aircraft or coasting vessel, nor an aircraft or vessel which is carrying goods coastwise in accordance with section 82, shall depart from a port or place within Kenya unless a transire has been granted by the proper officer.

[Issue 1] 66 [Rev.

2012] CAP.

472 Customs and Excise (2) The master or agent of an aircraft or vessel to which subsection (1) applies proposing to depart coastwise, shall deliver to the proper officer an account in triplicate on the prescribed form containing the particulars of all cargo taken on board for carriage coastwise; and the original thereof, dated and signed by the proper officer, shall constitute the grant of a transire for the carriage of the goods specified therein and shall, in the case of a coasting aircraft or coasting vessel be the certificate of clearance for the aircraft or vessel for the coastwise voyage.

(3) A master or agent who contravenes this section, or who delivers an account of which any of the particulars contained therein is false, shall be guilty of an offence and liable to a fine not exceeding forty thousand shillings and the coasting aircraft or coasting vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.

[Act No.

13 of 1995, s.

24.] 85.

Transire to be delivered on arrival (1) The master or agent of an aircraft or vessel, arriving at a port or place within Kenya carrying goods coastwise (a) shall forthwith deliver the transire to the proper officer of that port or place; (b) shall not, save with the permission of the proper officer and subject to such conditions as he may impose, permit goods to be unloaded before the delivery of the transire: Provided that in the case of a vessel of two hundred and fifty tons register or more, the transire may be delivered within twenty-four hours of arrival and the goods may be unloaded therefrom before the delivery of the transire.

(2) A master or agent who contravenes this section shall be guilty of an offence and liable to a fine not exceeding forty thousand shillings and any goods in respect of which the offence has been committed shall be liable to forfeiture, and the coasting aircraft or coasting vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.

[Act No.

13 of 1995, s.

25.] 86.

Power of Commissioner to vary procedure (1) Notwithstanding this Act, the Commissioner may permit a coasting aircraft or coasting vessel to be loaded, unloaded and cleared subject to such conditions as he may in any particular case impose.

(2) The master or agent of a coasting aircraft or coasting vessel who contravenes any conditions imposed by the Commissioner under this section shall be guilty of an offence and liable to a fine not exceeding forty thousand shillings and any goods in respect of which the offence has been committed shall be liable to forfeiture, and the aircraft or vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.

[Act No.

13 of 1995, s.

26.] 87.

Entry outwards of aircraft, etc.

carrying goods coastwise The Commissioner may, subject to such conditions as he may impose, permit the master or agent of an aircraft or vessel carrying goods coastwise to enter 67 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise outwards the aircraft or vessel and to enter goods carried coastwise therein for exportation without discharging the goods.

88.

Coasting vessel, etc., not to deviate from voyage The master or agent of a coasting aircraft or coasting vessel (a) which deviates from its voyage, unless forced to do so by circumstances beyond the control of the master, the proof whereof shall lie on the master; or (b) which, having deviated from its voyage or having taken on board a wreck or other goods or discharged goods in the course of a voyage, does not forthwith proceed directly to the nearest port or place in Kenya and explain the circumstances thereof to the satisfaction of the proper officer and deliver the wreck or other goods taken on board to proper officer, shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture, and the aircraft or vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.

89.

Examination of coasting aircraft, coasting vessel and goods (1) An officer may go on board a coasting aircraft or coasting vessel in any port or place or at any period of its voyage and search it and examine all goods on board.

(2) Where an officer goes on board a coasting aircraft or coasting vessel, he may require the master or agent thereof to answer questions concerning the aircraft or vessel, its cargo, stores, baggage, crew and passengers and to produce any books and documents which are, or should be, on board.

(3) An officer may examine goods which have been unloaded from an aircraft or vessel after carriage coastwise or which are brought to a port or place to be loaded on to an aircraft or vessel for carriage coastwise; and for the purposes of the examination the officer may require the owner of the goods to unpack or open them and to repack them at the expense of the owner.

(4) A master or agent who, under this section (a) refuses to answer a question or to produce books or documents; or (b) makes an incorrect reply to a question, shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings and the aircraft or vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.

[Act No.

13 of 1995, s.

27.] PART IX MANUFACTURE OF EXCISABLE GOODS 90.

Licence required to manufacture excisable goods (1) No person shall manufacture excisable goods unless he is licensed by the Commissioner to manufacture them.

[Issue 1] 68 [Rev.

2012] CAP.

472 Customs and Excise (2) Notwithstanding the provisions of this Act, no licence shall be issued for the manufacture of plastic bags of less than thirty microns: Provided that the Commissioner may license a person to manufacture plastic bags of not less than (a) 10 microns, if satisfied that such bags are for export; or (b) 20 microns, if satisfied that such bags are for packing and packaging.

(2A) The licences required under subsection (2) shall be valid for a renewable period of one year.

(3) A person who contravenes this section shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods, or any materials, in respect of which offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

28, Act No.

9 of 2007, s.

3, Act No.

8 of 2008, s.

2A, Act No.

8 of 2009, s.

2.] 91.

Application for and grant of licence (1) Subject to this Act, the Commissioner may on application grant a licence to a person to manufacture excisable goods; and the Commissioner may, without assigning any reason, refuse to grant the application.

(2) A separate application shall be required in respect of (a) each factory in which excisable goods are to manufactured; (b) each class of excisable goods to be manufactured.

(3) An application under subsection (1) shall be in such form and subject to such requirements as the Commissioner may, by notice in the Gazette, prescribe.

(4) Where the Commissioner has granted an application for a licence under this sec-tion he shall (a) on the payment of the prescribed fee by the applicant issue the licence in the prescribed form; and (b) subject to section 93, on the application and payment of the prescribed fee, issue a renewal of the licence.

(5) A licence under this section shall be issued to a particular person and shall be in respect of the factory and class or classes of excisable goods specified in the licence, and (a) the licensed factory shall not be used except for the manufacture of excisable goods specified in the licence; and (b) only the licensee shall manufacture goods in the licenced factory.

(6) Notwithstanding the provisions of subsection (5), the goods specified in each of the following paragraphs shall be regarded as one class of excisable goods for the purposes of that subsection (i) cigarettes, cigars and manufactured tobacco; (ii) perfumery, cosmetic or toilet preparations.

69 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (7) A person who contravenes subsection (5) shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods or any materials in respect of which the offence has been committed shall be liable to forfeiture.

(8) A licence issued under this section shall be subject to such conditions as the Commissioner may, by notice in the Gazette, prescribe.

(9) A licensee who contravenes a condition of the licence, or who allows any other person to contravene a condition of the licence, shall be guilty of an offence and liable to a fine not exceeding one million five hundred thousand shillings, or to imprisonment for a term not exceeding three years, or to both.

[Act No.

10 of 1980, s.

2, Act No.

8 of 1991, s.

6, Act No.

13 of 1995, s.

29, Act No.

15 of 2003, s.

7, Act No.

4 of 2004, s.

10.] 91A.

Packing or selling of alcoholic beverages (1) No person shall pack or sell an alcoholic beverage in a container the capacity of which is less than two hundred millilitres.

(2) A person who contravenes the provisions of subsection (1) shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings, or to imprisonment for a term not exceeding three years, or to both.

[Act No.

4 of 2004, s.

11, Act No.

8 of 2009, s.

3, Act No.

10 of 2010, s.

3.] 92.

Transfer of licence (1) A licensee may apply to the Commissioner (a) to transfer his licence to another person; and in that case the other person shall join in the application; (b) to transfer his factory to another place; (c) to manufacture another class of excisable goods in his factory on his ceasing to manufacture in that factory the class of excisable goods specified in the licence, and the Commissioner may grant or, without assigning reason, refuse to grant any such application.

(2) An application under this section shall be made to the Commissioner on the prescribed form.

(3) Where he has granted an application under this section, the Commissioner shall, on surrender of the existing licence and on payment of the prescribed fee, if any, make the necessary endorsement thereon or issue a fresh licence, as he may think most convenient.

93.

Power to revoke, etc., licence (1) The Commissioner may revoke, suspend or refuse to renew a licence where he is satisfied that (a) the licensee has been guilty of an offence under this Act; (b) the licensee has been convicted of an offence involving dishonesty or fraud; [Issue 1] 70 [Rev.

2012] CAP.

472 Customs and Excise (c) the licensee has become a bankrupt or has entered into an arrangement or composition with or for the benefit of his creditors; (d) the factory, or the plant therein, is of such a nature or so maintained that the excisable goods manufactured therein are likely to be adversely affected; (e) the factory is so designed, equipped or sited as to render difficult the supervision thereof for excise purposes; (f) the licensee has failed to comply with the provisions of section 95.

(2) Where the Commissioner revokes, suspends or refuses to renew a licence under this section, then he shall forthwith give notice of that fact to the licensee.

94.

Effect of revocation, etc., of licence (1) Where a licence has been revoked or suspended or has expired, then the licensee shall (a) forthwith cease to manufacture the excisable goods referred to in the licence; (b) forthwith pay duty on the excisable goods manufactured under the licence; (c) not dispose of materials in the factory to which the licence relates except in accordance with such conditions as the Commissioner may impose.

(2) A person who contravenes this section or any of the conditions imposed by the Commissioner under this section shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods, or any materials, in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

30.] 95.

Provision of facilities for excise control (1) The Commissioner may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner and at a rental to be approved by him, suitable housing accommodation for the officer assigned to the duty of excise control of a factory.

(2) The Commissioner may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner, suitable office accommodation and equipment in a factory for the officer assigned to the duty of excise control of the factory.

(3) A licensee shall provide and maintain at his factory just scales and weights, lights, ladders and other equipment as may be necessary in order to enable the proper officer to take account of, or check by weight, gauge or measure, all excisable goods or materials in the factory.

(4) A licensee shall provide and maintain at his factory such metering devices, for the purpose of accounting for excise duty, as the Commissioner may, by notice in the Gazette, prescribe in accordance with subsection (5).

71 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (5) A notice made under subsection (4) shall (a) come into operation upon the expiry of six months from the date of publication in the Gazette or such further period, not exceeding six months, as the Commissioner may, on the application of a licensee, permit in respect of that licence; and (b) be made by the Commissioner only after consideration of the relevant international standards and practice.

(6) The Commissioner shall ensure that a metering device prescribed under subsection (4) does not compromise the safety of the goods or materials that are manufactured by a licensee or the health of the consumers of such goods or materials.

[Act No.

10 of 2010, s.

4, Act No.

4 of 2012, s.

2.] 96.

Licensee to keep books, etc.

(1) A licensee shall keep at his factory and in the prescribed manner all records which may be required under the provisions of this Act and shall make therein the prescribed entries relating to the manufacture, storage and delivery of excisable goods and materials.

(1A) Every entry into a record kept pursuant to subsection (1) shall (a) in the case of a manual record, be made legibly in ink and, subject to section 112, shall not be altered in any manner other than by cancellation, that is to say, by drawing a single line in ink through the incorrect entry so as to allow the original entry to remain legible, or by amendment, that is to say, by so drawing a single line through the incorrect entry and making a correct entry above the entry so cancelled; and (b) in the case of an electronic or other form of record, be made in such manner as may be prescribed, and shall not be altered except in the prescribed manner.

(2) A licensee shall render, in the prescribed manner and at the prescribed times, such returns as may be required of him in accordance with the provisions of this Act.

(3) Records required to be kept under the provisions of this Act shall at all times be available for inspection by the proper officer and the officer may take copies of any entry therein.

(3A) A licensee who fails to render a return in accordance with subsection (2) shall, in addition to any penalty which may be imposed under section 225A, be liable to a penalty equal to ten thousand shillings or five per cent of the amount of any excise duty payable, whichever is higher.

(4) A licensee who contravenes this section shall be guilty of an offence.

[Act No.

15 of 2003, s.

8, Act No.

4 of 2004, s.

12, Act No.

8 of 2008, s.

3.] PART X CONTROL OF MANUFACTURE OF EXCISABLE GOODS Entry of premises and plant 97.

Manufacturers entry (1) A licensee shall, before commencing manufacture, make entry on the prescribed form and in the prescribed manner of each of the building, room, [Issue 1] 72 [Rev.

2012] CAP.

472 Customs and Excise place and item of plant in his factory which he proposes to use in the manufacture, preparation for sale, or storage, of materials or excisable goods; and in each entry he shall specify the purpose for which each building, room, place or item of plant is to be used and, unless the Commissioner otherwise allows, the mark by which it is to be distinguished.

(2) Where a licensee is a body corporate then the entry shall be made under the seal thereof and the signature of any principal officer thereof authorized by the constitution of the body corporate to authenticate the seal, or by an agent duly authorized under the seal and signature.

(3) The Commissioner may at any time by notice in writing to the licensee require new entry to be made by the licensee within one month of the date of the notice; and as from the expiration of that period the existing entry shall be deemed to be void and of no effect.

(4) A licensee shall not, in the course of the manufacture, preparation for sale, or storage, of materials or excisable goods (a) make use of a building, room, place or item of plant in relation to which entry is required under this section unless there is in force in respect thereof a valid entry; (b) make use of a building, room, place or item of plant for any purpose other than that for which it was entered; (c) effect, without the prior permission of the proper officer, an alteration in shape, position or capacity to a building, room, place or item of plant.

(5) A licensee who contravenes subsection (1) or (4) shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods, or any materials, in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

31.] 98.

Rooms and plant to be marked (1) Unless the Commissioner otherwise allows, a licensee shall cause to be painted and maintained legibly and in oil colours on the outside of the door of every room, and on every item of plant, required to be entered in accordance with the provisions of this Act the name of the room or item of plant according to the purpose for which it was so entered; and where more than one room or item of plant is to be used for the same purpose, then each such room or item of plant, as the case may be, shall in addition be marked with progressive numbers.

(2) A licensee who contravenes any of the provisions of this section shall be guilty of an offence.

Provisions Relating to the Manufacture of Spirits 99.

Power of Commissioner to direct that Act and regulations shall not apply (1) Where the Commissioner (a) is satisfied that a process of manufacture carried on by a person involving the manufacture of spirits is primarily directed to the production of an article other than spirits; or 73 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) sees fit in the case of a person manufacturing spirits by a process other than distillation of a fermented liquor, he may direct that, subject to compliance with such conditions as he may impose, such provisions of this Act or of any regulations made thereunder as may be specified in the direction shall not apply in the case of that person.

(2) If a person in whose case a direction has been given by the Commissioner under this section acts in contravention of, or fails to comply with, any conditions imposed by the direction, he shall be guilty of an offence and any plant, spirits or materials in respect of which the offence has been committed shall be liable to forfeiture.

100.

Distillers and rectifiers warehouse (1) A distiller may provide in association with his distillery a place of security known as a distillers warehouse for the deposit of spirits manufactured at that distillery and if the place is approved by the Commissioner and it is included in the distillers entry of premises, he may deposit therein without payment of duty spirits so manufactured.

(2) A rectifier may provide within his factory premises a place of security known as a rectifiers warehouse for the deposit of spirits removed from a distillery or distillers warehouse for the purpose of rectification and compounding by him at that factory and, if the place is approved by the Commissioner and it is included in the rectifiers entry of premises, he may deposit therein without payment of duty spirits so removed from a distillery or distillers warehouse.

(3) If in the case of a distillers warehouse the place of security provided is outside the distillers distillery the Commissioner may attach to his approval such conditions as he may see fit, and if those conditions are not for the time being observed, that place shall be deemed not to have been approved by the Commissioner.

(4) A distillers warehouse, wherever situated, or a rectifiers warehouse shall, for the purpose of section 95, be deemed to be part of the distillers distillery or the rectifiers factory, as the case may be.

101.

Restriction on delivery of immature spirits (1) Subject to subsection (2), no spirits shall be delivered from a distillery or a distillers warehouse unless they have been warehoused for a period of at least three years.

(2) Subsection (1) shall not apply to (a) spirits delivered for rectification; (b) spirits delivered for denaturing; (c) spirits delivered for exportation; (d) spirits distilled at a strength of not less than sixty degrees over proof delivered for compounding; (e) spirits delivered to a wine manufacturer.

[Issue 1] 74 [Rev.

2012] CAP.

472 Customs and Excise (3) If a person delivers or procures or attempts to procure the delivery of spirits in contravention of this section he shall be guilty of an offence; and any spirits the delivery of which has been procured by the offence shall be liable to forfeiture.

102.

Restriction on carrying on of other trades by distiller, rectifier or denaturer (1) Save with the written permission of the Commissioner and subject to such conditions as he may impose, a distiller or rectifier or denaturer shall not carry on within his factory any trade other than that of a distiller, rectifier or denaturer, nor shall he carry on another trade on premises communicating otherwise than by a public roadway with his factory.

(2) A person contravening this section or any conditions imposed by the Commissioner under subsection (1) shall be guilty of an offence.

103.

Keeping or use of still otherwise than by distiller or rectifier prohibited (1) Subject to this section, no person other than a distiller or rectifier shall keep or use a still.

(2) The Commissioner may permit, subject to such conditions as he may impose, the keeping and use of a still by a person other than a distiller or rectifier where the still is (a) kept by a person who makes or keeps stills solely for the purpose of sale; or (b) kept or used for experimental, analytical or scientific purposes; or (c) kept or used for the manufacture of an article other than spirits.

(3) A person who, not being a distiller or rectifier or permitted to do so by the Commissioner, keeps or uses a still shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and the still shall be liable to forfeiture.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

32.] 104.

Deposit of rectified or compounded spirits in bonded warehouse (1) Spirits which have been rectified or compounded by a rectifier may be deposited in a bonded warehouse in such quantities and under such conditions as the Commissioner may determine for exportation or shipment for use as stores for an aircraft or vessel.

(2) No rectified or compounded spirits may be delivered from a bonded warehouse for home use save with the written permission of the Commissioner and subject to such conditions as he may impose.

105.

Penalty for excess or deficiency in stocks of spirits (1) If, when an account is taken by a proper officer and a balance struck of the spirits in the stock of a distiller including stocks in the distillers warehouse, or the stock of a person engaged in rectifying or denaturing spirits, or in the stock of a person obtaining spirits in respect of which excise duty has been remitted for a particular purpose, any spirits in excess of what should be in stock are found, the 75 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise distiller or person shall, unless the excess is accounted for to the satisfaction of the Commissioner, be guilty of an offence and liable to a fine equal to double the excise duty on a quantity of spirits equal to the excess and the excess of spirits shall be liable to forfeiture.

(2) If, when an account is taken and a balance struck as aforesaid, a deficiency in the spirits which should be in stock is found which cannot be accounted for to the satisfaction of the Commissioner after due allowance has been made for losses in manufacture or in transit, the distiller or person shall be guilty of an offence and liable to a fine equal to double the excise duty on a quantity of spirits equal to the deficiency, and duty on such a quantity shall thereupon become due and shall, notwithstanding section 134, be forthwith paid.

106.

Denaturing of spirits (1) No spirits shall be denatured for sale as denatured spirits except in accordance with a formula prescribed by regulations for either methylated spirits or specially denatured spirits: Provided that spirits shall, where imported, be denatured prior to release from the port of importation, or, if locally manufactured, prior to release from the premises of the distiller.

(2) A person who contravenes this section shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant, spirit or materials in respect of which such offence has been committed shall be liable to forfeiture.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

33, Act No.

15 of 2003, s.

9.] 107.

Application of Part IX and sections 97 and 98 to the denaturing of spirits Part IX and sections 97 and 98 shall apply to the denaturing of spirits as they do to the manufacture of excisable goods: Provided that nothing in section 91(5) shall preclude a distiller, licensed to denature spirits, from denaturing in his distillery spirits manufactured by him therein.

Provisions Relating to Manufacture of Excisable Goods other than Spirits 108.

Storage of excisable goods after manufacture (1) All excisable goods (other than spirits) shall, after the process of manufacture has been completed, be forthwith removed to a room, of which entry for that purpose has been made in accordance with this Act, and which shall be known as the stock room; and the goods shall be kept therein until delivery therefrom is made in accordance with the provisions of this Act.

(2) A stock room shall not be used for any purpose other than of storing excisable goods after they have been manufactured.

(3) The excisable goods in a stock room shall be stored so as to facilitate the taking of a full account of them.

[Issue 1] 76 [Rev.

2012] CAP.

472 Customs and Excise (4) A licensee who contravenes this section shall be guilty of an offence and any excisable goods in respect of which the offence has been committed shall be liable to forfeiture.

109.

Provisions relating to stock book and returns (1) A licensee (other than a distiller) shall keep a stock book in the prescribed form and shall each day enter therein the particulars of all excisable goods received in and delivered from the stock room; and the stock book shall at all times be available for inspection by the proper officer, and the officer may take copies of any entry therein.

(2) All deliveries made from the stock room shall be entered in the stock book at the time of delivery from the stock room.

(3) The licensee shall transmit to the Commissioner, on or before the twentieth day of each month, a transcript in duplicate of the stock book showing all transactions entered therein during the previous month.

(4) A licensee who contravenes this section shall be guilty of an offence and any excisable goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

8 of 1996, s.

3.] 110.

Deficiency or excess in stock of licensee (1) Where, upon the proper officer taking stock in the factory of a licensee (other than a distiller, denature or rectifier) (a) the licensee fails to account to the proper officer for any excisable goods manufactured by him, then the duty on all such excisable goods shall thereupon become due and shall, notwithstanding section 137, be forthwith paid; (b) excisable goods are found in excess of the quantity which, according to the books of the licensee, should be therein, then those goods shall be liable to forfeiture.

(2) A licensee (other than a distiller, denaturer or rectifier) (a) who fails to account to the proper officer for any excisable goods manufactured by him; or (b) in whose factory any excisable goods are found in excess of the quantity which, according to the books, should be therein, shall, unless he explains the deficiency or excess to the satisfaction of the proper officer, be guilty of an offence.

111.

Provisions relating to manufacture of tobacco (1) A tobacco licensee shall, if the Commissioner by notice in writing so requires, keep a materials account in the prescribed form and shall enter therein particulars of all unmanufactured tobacco received at the factory for manufacture; and the account shall be balanced at the end of each month.

(2) A tobacco licensee shall not, save with the permission of the Commissioner and subject to such conditions as he may impose, sell or otherwise dispose of tobacco which is not liable to duty.

77 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (3) A tobacco licensee who contravenes this section or any condition imposed by the Commissioner in accordance with this section shall be guilty of an offence and any excisable goods or materials in respect of which the offence has been committed shall be liable to forfeiture.

112.

Provisions relating to brewing book (1) The proper officer shall deliver a book in the prescribed form, to be known as the brewing book, to every brewer and the brewer shall keep the book in his factory and available at all times for inspection by the proper officer; and the officer may take copies of any entry therein.

(2) A brewer shall (a) at least two hours before he commences to mash malt or corn, or dissolve other materials, enter in the brewing book the day and hour of the next brewing; (b) at least two hours before the time so entered for the next brewing, enter in the brewing book the separate quantities of the malt, corn, and other materials which he proposes to use in the next brewing; (c) at least two hours before the time so entered for the next brewing, enter in the brewing book the time when all the worts are to be drawn off the grains in the mash tin; (d) within one hour of the worts being collected or, if they are not collected before nine oclock in the afternoon, before nine oclock in the morning of the following day, enter in the brewing book the particulars of the quantity and gravity of the worts and the description and number of each vat into which the worts have been collected; and where fermentation has commenced in any worts before entry of the quantity and gravity thereof has been made, then the true original gravity thereof before fermentation shall be entered.

(3) A brewer shall, when making any entry in accordance with the provisions of subsection (2), also enter the date and hour on which the entry is made; and no entry in the brewing book shall be cancelled, obliterated, or in any way altered.

(4) A brewer who contravenes any of the provisions of this section shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any excisable goods, or any materials, in respect of which the offence has been committed shall be liable to forfeiture.

(5) For the purpose of subsection (2) other materials include (a) sugar; (b) any saccharine substance, extract, or syrup; (c) rice; (d) flaked maize and any other description of corn which in the opinion of the Commissioner is prepared in a manner similar to flaked maize; (e) any other material capable of being used in brewing except malt, corn, hops, hop concentrate or hop oil.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

34.] [Issue 1] 78 [Rev.

2012] CAP.

472 Customs and Excise 113.

Notice of brewing may be required A brewer shall, if so required by the proper officer, give notice in writing containing the prescribed particulars to the proper officer at least forty-eight hours before the time when he proposes to make his next brewing.

114.

Provisions relating to brewing (1) All worts shall be removed successively and in the customary order of brewing from the mash tun to the underback, coppers, coolers and collecting and fermenting vats or, if these are separate vats, from the collecting vats within the premises where the brewing commenced.

(2) A brewer who contravenes this section shall be guilty of an offence and any excisable goods and materials in respect of which the offence has been committed shall be liable to forfeiture.

115.

Provision relating to false declaration of original gravity of beer (1) Before bottling, packing or removing beer to another brewery or licensed premises, the brewer shall declare, in such form as the proper officer may require, the original gravity of the beer.

(2) A brewer who makes a false declaration under this section shall be guilty of an offence.

[Act No.

13 of 1995, s.

35.] 116.

Liability of beer to excise duty No beer may be consumed on, or removed from, a brewery or licensed premises unless duty has first been paid thereon: Provided that the Commissioner may either specifically or generally permit (i) the removal of beer, in bulk, to another brewery or licensed premises for the purpose of bottling or packing; (ii) the drawing of production samples of beer by the brewer for analysis without payment of duty thereon under such conditions as the Commissioner may require.

116A.

Fortification and mixing of wine Subject to such conditions and limitations as may be prescribed, a wine manufacturer may (a) mix in his factory, spirits with wine manufactured by him in a proportion not exceeding ten litres of proof spirit to one hundred litres of wine: Provided that the mixture shall not thereby be raised to a greater strength than fifty degrees of proof; or (b) during the process of manufacture in his factory, mix wine made by him with imported wine on which the full duties of customs have been paid.

[Act No.

8 of 1991, s.

7.] 79 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 116B.

Excise stamps (1) The Minister may, by notice in the Gazette, specify the excisable goods to which the requirement for the affixing of excise stamps under this section applies.

(2) The Commissioner shall, by notice in the Gazette, specify the types and descriptions of excise stamps to be affixed on the goods specified under subsection (1).

(3) No person shall (a) import any goods specified in accordance with subsection (2) unless such person is registered with the Commissioner; or (b) offer such goods for sale or free distribution or use them for any other purpose unless there is affixed on the goods the prescribed excise stamps.

(4) A person who contravenes any of the provisions of this section commits an offence and shall, on conviction, be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years, or to both.

(5) A licensee or importer who is convicted of an offence under subsection (4) shall, in addition to the penalty prescribed under that subsection, be liable to have his licence cancelled, or registration under the section revoked, as the case may be.

[Act No.

8 of 2008, s.

4.] PART XI DUTIES General Provision * 117.

Imposition, rates etc., of duty (1) Subject to provisions of this Act, there shall be charged (a) in respect of the goods specified in the First Schedule which are imported into Kenya import duties at the respective rates specified in the fifth column of that Schedule.

(b) in respect of goods specified in the second column of the Second Schedule which are imported into Kenya, suspended duties at the respective rates specified in the fourth column of that Schedule; (c) in respect of the goods specified in the Fourth Schedule, export duties at the rates and in the circumstances specified therein; (d) in respect of excisable goods and services specified in the second column of the Fifth Schedule, excise duties at the respective rates specific in the Schedule; (e) dumping duties in accordance with any order made under section 125; * The Schedules referred to in this section are published in a separate booklet.

[Issue 1] 80 [Rev.

2012] CAP.

472 Customs and Excise (f) in respect of the goods specified in the Eleventh Schedule which are imported into Kenya, variable import duty in accordance with that Schedule; (g) in respect of gaming takings, duty in accordance with the provisions of section 126A, and those duties shall be levied, collected, and paid in accordance with this Act.

(2) Notwithstanding subsection (1), no duty shall be charged on (a) the goods listed in Part A of the Third Schedule, when imported, or purchased before clearance through the customs, for use by the persons named in that Part in accordance with any condition attached thereto as set out in that Part; and (b) the goods listed in Part B of the Third Schedule when imported or purchased before clearance through the customs, in accordance with any condition attached thereto as set out in that Part.

(3) Notwithstanding subsection (2), the goods listed in Part C of the Third Schedule shall, when imported or purchased before clearance through the customs for use by the persons named, or in accordance with any conditions attached thereto as set out, in that Part, be charged duty at the rates specified therein.

[Act No.

8 of 1988, s.

3, Act No.

10 of 1988, s.

10, Act No.

8 of 1991, s.

8, Act No.

9 of 1992, s.

8, Act No.

7 of 2002, s.

5, Act No.

15 of 2003, s.

10, Act No.

8 of 2008, s.

5.] 118.

Arrangements for bilateral relief from duty The Minister may from time to time by notice in the Gazette declare that arrangements specified in the notice, being arrangements that have been made between the Government of Kenya and another government with a view to the mutual relief of duty, shall, notwithstanding section 117, have effect in relation to duty and the notice shall, subject to the provisions of this section, have effect according to its tenor.

[Act No.

13 of 1984, s.

3, Act No.

8 of 1991, s.

9.] 118A.

Retaliatory imposition of duties, etc.

The Minister may, by notice in the Gazette, impose on any goods imported into Kenya, such conditions or rates of duty as he may deem necessary to protect Kenyas interest where the country of importation practises unfair or restrictive trade practices on Kenyan goods exported to that country.

[Act No.

4 of 1999, s.

9.] * 119.

Variation of rates of duty (1) Subject to subsection (1A) the Minister may, by order in the Gazette, amend the First, Fourth or Fifth Schedule by increasing or decreasing any of the * The Schedules referred to in this section are published in a separate booklet.

81 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise rates of import duty, export duty or excise duty by an amount not exceeding thirty per centum of the rate set out therein: Provided that (i) in the case of maize, wheat, sugar, milk, rice or used clothing, the rates of duty may be increased by an amount not exceeding one hundred per centum of the prescribed rates; (ii) nothing in this subsection shall empower the Minister to impose duty on any article which is free of duty.

(1A) Notwithstanding the provisions of subsection (1), the Minister may, by order in the Gazette, decrease the rate of duty on maize, wheat, beans, milk or rice by any amount during periods of civil strife, national disaster or calamity declared under any written law for the time being in force and shall, upon revocation of the declaration, increase the rates of duty by such amount as may be necessary to restore the rates prevailing immediately before the declaration.

(2) The Minister may, by order in the Gazette, amend the Second Schedule by increasing or decreasing any rate of suspended duty imposed in the fourth column thereof up to that provided in the third column thereof.

(3) The Minister may, by order in the Gazette, amend the Eleventh Schedule.

(4) A variation in the rate of any duty made under subsection (1), (1A) or (2) shall be laid before the National Assembly without unreasonable delay and shall cease to have effect if a resolution of the National Assembly disapproving the variation is passed within twenty days from the first day on which the National Assembly next sits after the variation is so laid.

(5) Where an order made under subsection (1),(1A) or (2) ceases to have effect by virtue of a resolution under subsection (3), then so much of any duty paid under the order as may be in excess of that duty, if any, payable on the article immediately after cessation shall, on application, be refunded to the person who paid it.

(6) An application for a refund payable under subsection (4) shall be made in the prescribed manner and within twelve months of its becoming due.

(7) Notwithstanding the provisions of subsection (1) and (1A), the Minister may, by notice in the Gazette, adjust the specific rate of excise duty to take account of inflation.

[Act No.

9 of 1992, s.

9, Act No.

13 of 1995, s.

36, Act No.

2 of 1997, s.

2, Act No.

7 of 2002, s.

6, Act No.

4 of 2012, s.

2] 120.

Effect of alteration of duty on contract for sale If, after a contract has been entered into for the sale or delivery of goods at a price which includes duty charged under section 117, an alteration takes place in the rate or amount of the duty before the goods are entered for home use or before export duty or excise duty becomes due, then, in the absence of express written provision in the contract to the contrary, the contract shall have effect as follows (a) in the event of the alteration being the increase of an existing duty or the imposition of a new duty, the seller, after payment of all the duty payable, may add the difference caused by the alteration to the agreed price; [Issue 1] 82 [Rev.

2012] CAP.

472 Customs and Excise (b) in the event of the alteration being the reduction or abolition of an existing duty, the purchaser may deduct the difference caused by the alteration from the agreed price; (c) in the event of the alteration not being finally adopted, the agreed price shall be readjusted so as to allow for any resultant refund or payment of duty.

121.

Effect of obligation to pay duty Where an obligation has been incurred, whether by bond or otherwise, for the payment of duty, then the obligation shall be deemed to be an obligation to pay all duties which are or may become payable or recoverable under the provisions of this Act.

122.

Recovery of duty Where goods are liable to duty, then the duty shall constitute a debt due to the Government and be charged on the goods in respect of which the duty is payable; and the duty shall be payable by the owner of the goods and may, without prejudice to any other means of recovery, be recovered by legal proceedings brought by the Commissioner.

123.

Effect of alteration in classification of goods If any practice or method of procedure of customs approved by the Commissioner or arising from a ruling by the Customs Co-operation Council relating to the classification or enumeration of goods is altered with the result that less duty is thereafter chargeable on goods of the same class or description, no person shall thereby become entitled to a refund of any duty paid before the alteration took effect.

[Act No.

10 of 1987, s.

5.] 124.

Time of entry for home use determines rate of duty (1) Subject to section 74 and subsection (3) of this section, duty shall be paid at the rate in force at the time when the goods liable to the duty are entered for home use: Provided that, in the case of goods imported overland, the time of entry of the goods for home use shall be deemed to be the time when the duty thereon is paid.

(2) Except where otherwise provided in the Fourth Schedule, and subject to section 74, export duty shall be paid at the rate in force at the time when the goods liable to the duty are entered for export: Provided that where export duty is imposed, or the rate of existing export duty is varied, between the time goods are entered for exportation and the time of exportation of the goods, export duty shall be paid at the rate in force at the time of exportation of the goods.

(3) Where, in accordance with section 27 (3), goods are entered before the arrival at the port of discharge of the aircraft or vessel in which the goods are imported, the duty upon the goods shall be paid at the rate in force at the time of arrival of the aircraft or vessel at the port or place of discharge.

[Act No.

8 of 1991, s.

10.] 83 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 125.

Advisory committee on dumping and subsidization of goods (1) The Minister shall, by notice in the Gazette, establish an advisory committee comprising not more than ten persons, to investigate cases of dumping or subsidization of goods exported to Kenya, and to report its findings to the Minister.

(2) The Minister shall, in regulations, prescribe the procedure to be followed by the advisory committee in conducting investigations under subsection (1), and may impose such provisional measures as may be necessary to protect any industry in Kenya that may be threatened by such dumping or subsidization: Provided that such provisional measures shall not be imposed before the expiry of sixty days after the commencement of investigations under this section.

[Act No.

8 of 1997, s.

5, Act No.

5 of 1998, s.

6, Act No.

7 of 2002, s.

7.] 125A.

Imposition of anti-dumping duty and countervailing duty (1) Where upon the findings of the committee appointed under section 125, the Minister is satisfied (a) that goods of any description are being or have been imported into Kenya in circumstances in which they are, under this Act, to be regarded as having being dumped; or (b) that some government or public body outside Kenya has been giving a subsidy in respect of goods of any description imported into Kenya, the Minister may, where the exporter offers to increase the price of the respective goods to the extent of the dumping margin or the amount of the subsidy accept such offer, or may, by order in the Gazette (i) in the case of goods regarded as having been dumped, impose an anti-dumping duty; or (ii) in the case of goods in respect of which a subsidy has been or is being given, impose a countervailing duty.

(2) The anti-dumping duty or countervailing duty imposed under subsection (1) shall be chargeable in addition to any other duty for the time being chargeable on the respective goods: Provided that (a) the rate of such duty shall not exceed the dumping margin or the amount of subsidy found to exist; and (b) no duty shall be imposed under this section by the Minister is not satisfied that the effect of the dumping or of the subsidy is such as to cause or threaten material injury to an established industry in Kenya or is such as to retard materially the establishment of an industry in Kenya.

(3) An order under subsection (1) shall specify either the country from which the goods originated or from which the goods were imported into Kenya and may include provisions with respect to the description of the goods chargeable with duty as may appear to the Minister to be required for the purposes of this Act and, in particular, provisions limiting the description of the goods by reference to the particular persons or organisations by whom the goods were produced or who were concerned with the production of the goods in some specified manner.

[Act No.

5 of 1998, s.

6.] [Issue 1] 84 [Rev.

2012] CAP.

472 Customs and Excise 126.

Dumping and subsidy defined (1) For the purposes of section 125, imported goods shall be regarded as having been dumped (a) if the export price of the goods exported to Kenya is less than the comparable price, in the ordinary course of trade, for the products when destined for consumption in the exporting country; (b) if the importation of the goods causes injury to or retardation of a Kenyan industry.

(2) References in section 125 to a subsidy are reference to the giving of a financial contribution on the production or export of goods by the government or a public body within the exporting country in such a manner as to cause injury to the Kenyan industry, including (a) a direct transfer of funds such as a grant, a loan or equity infusions; (b) an indirect transfer of funds such as a loan guarantee; (c) provision of goods or services other than general infrastructure, or purchase of goods; (d) fiscal incentives, such as tax credits; (e) the making of payments to a funding mechanism, or directing a private body to carry out any of the functions specified above; or (f) any form of income or price support.

(3) In section 125, the word injury means material injury, threat of material injury or material retardation.

[Act No.

8 of 1997, s.

6.] 126A.

Repealed by of Act No.

8 of 2009, s.

4 [Act No.

15 of 2003, s.

11.] Value of Imported Goods, Excisable Goods and Goods for Export 127.

Determination of value of imported goods (1) The value of imported goods, whether exempt from duty, liable to specific duty or liable to ad valorem duty, shall be as laid down in the Seventh Schedule.

(2) In the case of goods imported under a contract of sale, the price paid or payable on that sale shall be deemed to be the value: Provided that the price is properly adjusted to take account of circumstances which differ from a sale as is contemplated by the Seventh Schedule.

(3) The rate of exchange to be used for determining the equivalent in Kenya currency of any foreign currency shall be the prevailing current selling rate of sight drafts as last notified by the Central Bank, or the rate applied by banks or financial institutions, whichever is the higher, when an entry is presented and accepted by the proper officer in accordance with section 127A.

(4) Notwithstanding subsection (3), the rate applicable shall be further determined by the Commissioner as the weighted average of the prevailing 85 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise selling rates in force during the previous week and, subject to any official revaluation or devaluation of any currency as notified by the Central Bank, shall remain valid throughout the week.

(5) Notwithstanding subsection (3) and (4) and section 127A, the Minister may, by notice in the Gazette, declare the rate of exchange to be used from time to time in determining the equivalent in Kenya currency of any foreign currency.

(6) Subject to subsection (3) and (4), the Commissioner may require any bank or financial institution to submit details or any information in respect of the rates of exchange of foreign currency and such details or information shall be given immediately.

(7) Any bank or financial institution which fails to comply with subsection (6) shall be guilty of an offence.

(8) Where an entry has been checked and accepted by the proper officer, the duty payable shall be paid within five days from the date of acceptance, and in default, a new assessment of the value shall be determined in accordance with subsection (3) and (4).

[Act No.

4 of 1993, s.

12, Act No.

5 of 1998, s.

7.] 127A.

Determination of value of goods for export (1) The value of goods for export, whether exempt from duty, liable to specific duty or liable to ad valorem duty, shall include (a) the cost of the goods to the buyer outside Kenya; (b) packing charges; (c) transport and all other charges up to the time of delivery of the goods on board the exporting aircraft or vessel, or at the place of exit from Kenya; (d) any levy, cess, duty or tax.

(2) In the case of goods for re-exportation, the value shall include (a) the landed cost at the time of importation; (b) all other charges, including transport up to the time of the delivery of the goods on board the exporting aircraft or vessel or to the place of exit from Kenya.

(3) The rate of exchange to be used for determining the equivalent in Kenya currency of any foreign currency shall be the prevailing current buying rate of sight drafts as last notified by the Central Bank, or the rate applied by banks or financial institutions, whichever is the higher, when an entry is presented and accepted by the proper officer in accordance with section 63.

(4) Notwithstanding subsection (3), the rate applicable shall be further determined by the Commissioner as the weighted average of the prevailing buying rates in force during the previous week and, subject to any official revaluation or devaluation of any currency as notified by the Central Bank, shall remain valid throughout the week.

[Issue 1] 86 [Rev.

2012] CAP.

472 Customs and Excise (5) Subject to subsection (3) and (4), the Commissioner may require any bank or financial institution to submit details or any information in respect of the rates of exchange of foreign currency and such details or information shall be given immediately.

(6) Any bank or financial institution which fails to comply with subsection (5) shall be guilty of an offence.

(7) Where an entry has been checked and accepted by the proper officer, the duty payable shall be paid within five days from the date of the acceptance, and in default, a new assessment of the value shall be redetermined in accordance with subsection (3) and (4).

[Act No.

10 of 1986, s.

6, Act No.

9 of 1992, s.

10, Act No.

4 of 1993, s.

13, Act No.

5 of 1998, s.

8.] 127B.

Appraisal of value of imported goods, etc.

(1) Notwithstanding any other provisions of this Act, where the proper officer or any other person authorized by the Commissioner has reason to believe that the value of the imported goods or goods for export or goods for re-exportation is below or above the transaction value, the proper officer or authorized person shall appraise or cause the goods to be appraised in accordance with the methods set out in the Seventh Schedule.

(2) A certificate of the appraised or adjusted value given under the hand of the proper officer or other person authorized by the Commissioner shall be prima facie evidence of the value of those goods.

(3) Upon written request, the importer shall be entitled to an explanation, in writing, from the proper officer or person authorized by the Commissioner as to the method applied in appraising the goods pursuant to this section.

(4) Where a dispute arises regarding the decision of the proper officer or other person authorized by the Commissioner under the foregoing subsections, the importer or other person liable for the payment of duty may within thirty days from the day he is notified of the decision, appeal to the Tribunal established under section 127E.

(5) The Commissioner shall consider and determine every appeal made under subsection (4) and shall cause this decision thereon to be served upon the appellant specifying reasons therefor.

(6) A person aggrieved by a decision of the Commissioner under subsection (5) may appeal to the High Court within fourteen days.

(7) An importer may remove goods subject to an appraisal under this section from customs authority pending final determination of the value thereof by the proper officer or other person authorized by the Commissioner upon payment of a cash deposit equivalent to the assessed duty, and any excess thereof shall be refunded within thirty days from the date of final determination of duty payable.

(8) The Commissioner shall cause to be kept records of all administrative and judicial decisions taken under this section in conformity with the Agreement on Customs Valuation.

87 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (9) In this section, the expression Agreement on Customs Valuation refers to the Agreement on Implementation of Article VII of the General Agreements on Tariffs and Trade on Customs Valuation signed in Marrakesh, Morocco, on the 15th, April, 1994.

[Act No.

4 of 1999, s.

10, Act No.

9 of 2000, s.

6, Act No.

6 of 2001, s.

4.] 127C.

Value of goods for excise duty purposes (1) The value of imported goods for purposes of levying excise duty shall be the sum of (a) the value of such goods ascertained for the purpose of import duty; and (b) the amount of import duty, suspended duty and dumping duty if any.

(2) The value of locally manufactured goods for purposes of levying ad valorem excise duty shall be the ex-factory selling price except in the case of beer and wine, where the value shall be the retail selling price as determined in accordance with the regulations.

(3) For the purposes of subsection (2), the ex-factory selling price shall not include (a) value added tax; (b) deleted by Act No.

4 of 2004, s.

13; (c) cost of excise stamps; (d) the cost of any returnable package, box, bottle or container (4) Deleted by Act No.

15 of 2003, s.

12.

[Act No.

8 of 1991, s.

11, Act No.

4 of 1993, s.

14, Act No.

6 of 1994, s.

4, Act No.

8 of 1996, s.

4, Act No.

6 of 2001, s.

5, Act No.

7 of 2002, s.

8, Act No.

15 of 2003, s.

12, Act No.

4 of 2004, s.

13, Act No.

10 of 2010, s.

5, Act No.

4 of 2012, s.

4.] 127D.

Pre-shipment inspection of imported goods (1) Notwithstanding any other provisions of this Act, the Minister may, by notice in the Gazette, prescribe certain imported goods which shall be subject to pre-shipment inspection.

(2) The Commissioner may appoint any person for the purpose of conducting pre-shipment inspection of the goods prescribed under subsection (1).

(3) An appointment under subsection (2) shall be subject to such terms and conditions as may be agreed in writing between the Government and the appointed person.

(4) A person appointed under subsection (2) shall, on completion of pre- shipment inspection of any goods, issue a certificate of such inspection to the Commissioner and to the importer.

(4A) Goods in respect of which a certificate of inspection has been issued under subsection (4) shall not be subject to any further inspection except by a proper officer.

(5) A person who, at the commencement of this section is appointed by the Minister to conduct pre-shipment inspection, shall be deemed to be a person appointed by the Commissioner under this section.

[Issue 1] 88 [Rev.

2012] CAP.

472 Customs and Excise (6) In this section, the expression pre-shipment inspection means the examination of imported goods prior to shipment in order to ascertain the description, quality, quantity and the value of such goods.

[Act No.

8 of 1996, s.

4, Act No.

9 of 2000, s.

7.] 127E.

Establishment of Appeals Tribunal (1) The Minister shall, by order published in the Gazette, establish an Appeals Tribunal for the purposes of hearing appeals on disputes arising from the decisions of the Commissioner or a person authorised by him, or of the proper officer.

(2) The Tribunal shall consist of a chairman and not less than four but not more than six members who shall be appointed by the Minister and who shall hold office for such period and upon such terms and conditions as the Minister may determine.

(2A) The members of the Tribunal shall be entitled to receive such subsistence and travelling allowances as the Minister may determine.

(3) The quorum for a meeting of the Tribunal shall be the chairman and two other members.

(3A) Where a dispute arises regarding any decision of the Commissioner or other person authorised by him, or of the proper officer, the person aggrieved thereby may, within thirty days from the day he is notified of the decision, appeal to the Tribunal.

(4) All matters before the Tribunal shall, in the event of a difference of opinion, be decided by the votes of the majority of the members thereof.

(5) A person aggrieved by a decision of the Tribunal under this section may appeal to the High Court within fourteen days.

[Act No.

9 of 2000, s.

8, Act No.

8 of 2008, s.

6, Act No.

10 of 2010, s.

6.] 127F.

Procedure for appeals (1) A person shall, before filing an appeal with the Tribunal, deposit with the Commissioner the full duty assessed under section 127B and in the case of any other dispute, makes all returns of duty, where applicable, as required and pays the amount of duty shown thereon as being due and payable.

(2) Any duty deposited with the Commissioner under subsection (1) shall, where the decision of the Tribunal or the High Court, as the case may be, is in favour of the aggrieved person, be refunded to such person, less the amount of duty which was not disputed.

(3) On hearing an appeal, the Tribunal shall have all the powers of a subordinate court of the first class to summon witnesses, to take evidence upon oath or affirmation and to call for the production of books and other documents.

(4) Where the Tribunal considers it desirable for the purpose of avoiding expense or delay or any other special reason to do so, it may receive evidence by affidavit and administer interrogations and require the person to whom the interrogations are administered to make a full and true reply to the interrogations within the time specified by the Tribunal.

89 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (5) In its determination of any matter the Tribunal may take into consideration any evidence which it considers relevant to the subject of an appeal before it, notwithstanding that the evidence would not otherwise be admissible under the law relating to evidence.

(6) The Tribunal shall have the power to award the costs of any proceedings before it and to direct that such costs be taxed in accordance with any scale prescribed for suits in the High Court or to award a specified sum of costs.

(7) All summons, notices or other documents issued under the hand of the chairman of the Tribunal shall be deemed to be issued by the Tribunal.

(8) Any interested party may be represented before the Tribunal by an advocate or by any other person whom the Tribunal may, in its discretion, admit to be heard on behalf of that party.

(9) Any person summoned by the Tribunal to attend and give evidence or to produce any records, books of account, statements, or other documents, or required to answer interrogations and who without sufficient cause (a) refuses or fails to attend at the time and place mentioned in the summons served on him; or (b) refuses or fails to answer fully and satisfactorily, to the best of his knowledge and belief all questions lawfully put to him by or with the concurrence of the Tribunal; or (c) refuses or fails to produce any records, books of account, statements or other documents which are in his possession or under his control mentioned or referred to in any summons served on him, shall be guilty of an offence and liable to a fine not exceeding one hundred and fifty thousand shillings, or to imprisonment for a term not exceeding two years or both.

(10) Where the Tribunal awards costs in any appeal, it shall, on application by the person to whom the costs are awarded, issue to him a certificate stating the amount of costs.

(11) Every certificate issued under subsection (10) may be filed in the High Court by the person in whose favour the costs have been awarded and upon being so filed shall be deemed to be a decree of the High Court and may be executed as such provided that an order for costs against the Government shall not be enforced save in the manner provided for by the Government Proceedings Act (Cap.

40).

(12) The Chief Justice may make rules governing appeals and providing for the fees to be paid, the scale of costs of any such appeal, the procedure to be followed therein and the manner of notifying the parties thereto; and until such rules are made, and subject thereto, the provisions of the Civil Procedure Act (Cap.

21) shall apply as if the matter appealed against were a decree of a subordinate court exercising original jurisdiction.

(13) Where in any suit for the recovery of any tax, or other amounts payable under this Act, the court is satisfied that any party to the suit has appealed to the Tribunal, the court shall on such conditions as it may think fit stay the proceedings in the suit pending the determination of the appeal.

[Act No.

9 of 2000, s.

8, Act No.

6 of 2001, s.

6, Act No.

8 of 2008, s.

7.] [Issue 1] 90 [Rev.

2012] CAP.

472 Customs and Excise 127G.

Excisable value of services The value of services for the purposes of levying excise duty shall be the price paid or payable by the final consumer of such services in an open market transaction between buyer and seller independent of each other.

[Act No.

7 of 2002, s.

9.] Computation of Duty: General 128.

Adjustment for fractions of a shilling Notwithstanding section 117 (1), where the total amount of duty computed with reference to any one customs document (a) is one hundred shillings or less, no duty shall be charged; (b) deleted by Act No.

7 of 2002, s.

10; (c) exceeds one hundred shillings and includes a fraction of a shilling, the fraction shall be treated as a complete shilling.

[Act No.

8 of 1991, s.

12, Act No.

7 of 2002, s.

10.] 129.

Duty computed on gross weight of package in certain cases Where goods liable to duty according to weight are imported in a package, and the goods are intended for sale, or are normally sold retail, in that package, then, if the package (a) is not marked or labelled with the net weight thereof; or (b) is not commonly sold as containing, or as reputed to contain, a specific quantity or weight, and in either case, the owner of the goods is unable to satisfy the proper officer of the correct net weight thereof, the goods shall be liable to duty according to the gross weight of the package and its contents.

130.

Duty computed on reputed quantity in certain cases Where goods liable to a specific duty are imported in a package and the goods are intended for sale, or are normally sold retail, in that package, then, if the package (a) is marked or labelled as containing a specific quantity of the goods; or (b) is commonly sold as containing, or as reputed to contain, a specific quantity of the goods, the package shall be deemed to contain not less than the specific quantity.

131.

Commissioner may fix litre equivalent of other liquid measurement Where goods liable to duty according to liquid measurement are imported in a package and (a) the goods are intended for sale, or are normally sold, in that package; and (b) the package is of a standard capacity according to a liquid measurement other than a liquid measurement based on fractions 91 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise or multiples of a litre, then the Commissioner may, by notice in the Gazette, declare that the package, having a capacity within such limits as may be specified in the notice, shall be deemed to contain such fractions or multiples of a litre as may be specified in the notice.

132.

Allowance for tare For the purpose of the computation of the duty to which goods are liable, the Commissioner may fix the allowance for tare which may be granted and the conditions under which any such allowance may be granted.

133.

Duty on packages in certain cases Where goods are imported or exported in a package which, in the opinion of the Commissioner (a) is not the normal or proper package for those goods; or (b) is designed for use, subsequently to importation or exportation, other than as a package for any goods of the same or a similar nature, then, subject to any provision to the contrary in this Act, the package shall be liable to duty as if it were a separate article and shall, for all the purposes of this Act, be deemed to be a separate article.

Computation and Payment of Excise Duty on Spirits 134.

Time of delivery determines rate of excise duty (1) The excise duty on spirits shall become due and shall be charged at the rate in force when the spirits liable to duty are delivered from the distillery or the distillers warehouse; and the duty shall, subject to any remission or rebate thereof which may be granted in accordance with the provisions of this Act, be paid by the distiller, or secured to the satisfaction of the proper officer, on its becoming due.

(2) Notwithstanding subsection (1), where spirits are removed from a distillery or distillers warehouse to a rectifiers warehouse, the duty shall become due and shall be charged at the rate in force when the spirits liable to the duty are delivered from the rectifiers or compounders warehouse and duty shall be paid by the rectifier or compounder, or secured to the satisfaction of the proper officer, on its becoming due.

(3) The Commissioner may permit the payment of duty under subsections (1) and (2) to be deferred, to a date not later than the twentieth day of the month following that on which it became due.

[Act No.

10 of 1986, s.

7, Act No.

8 of 1996, s.

5, Act No.

8 of 2008, s.

7A.] 135.

Duty on spirits attenuation charge (1) In the case of a distillery where spirits are manufactured by distillation of a fermented liquor, the excise duty on spirits shall, in addition to being charged on the spirits distilled, be chargeable in respect of each distillation period in accordance with the following provisions of this section.

[Issue 1] 92 [Rev.

2012] CAP.

472 Customs and Excise (2) There shall be calculated the quantity of spirits at proof capable of being produced from any wort and wash made at the distillery on the assumption that from every one hundred litres of wort and wash one litre of spirits at proof will be produced for every five degrees of attenuation, that is to say for every five degrees of difference between the highest gravity of the wort and the lowest gravity of the wash before distillation, and so in proportion for any less number of litres of wort and wash or any less number of degrees of attenuation.

(3) The gravity of the wort or wash for the purposes of subsection (2) shall be taken as that declared by the distiller: Provided that if either gravity is found by the proper officer before distillation, and the gravity so found is, in the case of wort, higher, or, in the case of wash, lower than that declared by the distiller, the gravity to be taken shall be that so found by the proper officer.

(4) There shall be ascertained the quantity computed at proof of the spirits and feints produced at the distillery after deducting the feints remaining at the end of the last preceding distillation period.

(5) If the quantity calculated under subsection (2) exceeds the quantity ascertained under subsection (4), the excise duty on spirits shall be charged and become payable immediately on that excess: Provided that the Commissioner may make such allowance as in his opinion is reasonable from any charge under this section on proof to his satisfaction that the charge arises wholly or in part on account of the removal of wash for the separation of yeast.

(5A) Notwithstanding the foregoing provisions of this section, in calculating the quantity of spirits produced at a distillery, the Commissioner may apply such other method as may be prescribed after consultation with the industry.

(6) In this section, the expression distillation period means the period prescribed by regulations for the purpose of taking account of feints and spirits produced.

[Act No.

9 of 2007, s.

4.] 136.

Ascertainment of strength, weight, and volume of spirits (1) For the purpose of this Act the strength, weight or volume of spirits shall be ascertained in accordance with the provisions of this section.

(2) Spirits shall be deemed to be at proof if the volume of the ethyl alcohol contained therein made up to the volume of the spirits with distilled water has a weight equal to that of twelve-thirteenths of a volume of distilled water equal to the volume of the spirits, the volume of each liquid being computed as at 10.55 degrees Centigrade.

(3) The expressions degree of proof, degree over proof and degree under proof shall be construed by reference to a scale on which one hundred degrees denotes the strength of spirits at proof, and (a) one hundred and one degrees, or one degree over proof, denotes the strength of spirits which would be at proof if there were added thereto such quantity of distilled water as would increase by one per cent the volume of the spirits computed as at ten degrees Centigrade; 93 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) ninety-nine degrees, or one degree, under proof, denotes the strength of spirits which would be at proof if there were removed therefrom such quantity of distilled water as would reduce by one per cent the volume of the spirits computed as at ten degrees Centigrade, and so in proportion for any other number of degrees.

(4) The equivalent at proof of spirits not at proof shall for the purposes of this Act be deemed to be their volume (a) multiplied by the number of degrees of proof representing their strength; and (b) divided by one hundred.

(5) The Commissioner may make regulations prescribing the means to be used for ascertaining for any purpose the strength, weight or volume of spirits, and any such regulations may provide that in ascertaining for any purpose the strength of spirits any substance contained therein which is not ethyl alcohol or distilled water may be treated as if it were, and different regulations may be made for different purposes.

(6) This section shall apply to denatured spirits and fermented liquor as it applies to spirits.

136A.

Excise stamps on wines and spirits Every bottle or other container of wines or spirits manufactured in or imported into Kenya shall have affixed on it, in the prescribed manner, an excise stamp issued under the authority of the Commissioner.

[Act No.

10 of 2006, s.

2.] Payment of Duty on Excisable Goods other than Spirits 137.

Time of delivery determines rate of excise duty, etc.

(1) The duty on locally manufactured excisable goods other than spirits shall become due and shall be charged at the rate in force when the goods liable to duty are delivered from the stock room of the licensee; and the duty shall, subject to any remission or rebate thereof which may be granted in accordance with the provisions of this Act, be paid by the licensee on its becoming due: Provided that the Commissioner may permit the payment to be deferred to a date not later than the twentieth day of the month following that on which it became due.

(2) Duty on usage of mobile cellular phone services shall be charged at the rate in force when the service is purchased by the consumer and shall be collected and paid by the mobile cellular phone service providers licensed by the Communications Commission of Kenya.

(3) In this section, Communications Commission of Kenya means the Commission by that name established under the Kenya Communications Act, 1998 (No.

2 of 1998).

[Act No.

8 of 1991, s.

13, Act No.

8 of 1996, s.

5A, Act No.

7 of 2002, s.

11.] [Issue 1] 94 [Rev.

2012] CAP.

472 Customs and Excise Exemption and Remission of Duty 138.

Power of Minister to refund of duties (1) Subject to subsection (2) and (5), the Minister may, by order in the Gazette, remit in whole or in part duty payable by any person on goods, aircraft, vessels or vehicles imported by that person if he is satisfied that it is in the public interest to do so.

(2) Remission under subsection (1) shall only be in respect of (a) deleted by Act No.

4 of 1993, s.

15; (b) deleted by Act No.

4 of 1993, s.

15; (c) such other goods, (excluding passenger motor vehicles of a seating capacity of less than twenty-six persons, building materials, audio and audio-visual electronic equipment, spare parts, office furniture and other office equipment, stationery, textiles, new and used clothing and footwear, maize, wheat, sugar, milk, rice, edible vegetable fats and oils) imported by any person for donation to non- profit making organizations or institutions approved by the Government, for their official use or for free distribution to poor and needy persons, or for use in medical treatment, educational, religious or rehabilitation work: Provided that remission under this paragraph may be granted in respect of (i) all goods (excluding passenger motor vehicles of a seating capacity of less than fourteen persons, building materials, audio and audio-visual electronic equipment, spare parts, office furniture and other office equipment and stationery) donated or purchased for donation by any person to registered homes for poor and needy persons, subject to approval by the Minister; or (ii) maize, wheat, sugar, milk, edible vegetable fats and oils, rice, textiles, new and used clothing and footwear imported during periods of civil strife, national calamity or disaster declared under any law for the time being in force, or where they are intended for use in officially recognized refugee camps in Kenya; (d) raw materials for use in the manufacture of insecticides, fungicides and similar products, including component parts used in the manufacture of agricultural and horticultural equipment; (e) capital equipment and machinery imported solely for use in the manufacture of goods in a licensed customs bonded factory for export only; (f) goods including motor vehicles and aircraft, imported or purchased by any company which has been granted an oil exploration or oil prospecting licence in accordance with a production sharing contract with the Government of Kenya and in accordance with the provisions of the Petroleum (Exploration and Production) Act (Cap.

308); and 95 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (g) official aid funded projects, subject to a security being given to the Commissioner in accordance with Part XII where the project is being executed by a contractor other than the official aid fund agency: Provided that an exemption under this paragraph shall not apply to spare parts, equipment, machinery, materials or motor vehicles in respect of any agreement between the Government and an aid agency entered into after the 1st July, 2003.

(3) Pending the publication of an order under subsection (1), the Minister may direct the Commissioner to remit duty as though the order had actually been published: Provided that the order shall be published within ninety days from the date the Minister issues the directive under this section; and the fact that the order is not published shall not affect the validity of anything done pursuant thereto during the period of ninety days.

(4) Where goods in respect of which duty is remitted under this section are disposed of locally in a manner inconsistent with the purpose for which remission was granted, the provisions of section 155 shall apply.

[Act No.

9 of 1992, s.

11, Act No.

6 of 1994, s.

5, Act No.

13 of 1995, s.

37, Act No.

5 of 1998, s.

9, Act No.

4 of 1999, s.

11, Act No.

9 of 2000, s.

9, Act No.

6 of 2001, s.

7, Act No.

7 of 2002, s.

12, Act No.

15 of 2003, s.

13, Act No.

4 of 2004, s.

14.] 139.

Remission of excise duty (1) Subject to the provisions of this Act, the Commissioner may remit any excise duty payable in respect of goods where he is satisfied (a) that a person is, in accordance with the provisions of this Act, entitled to remission; (b) that the goods were destroyed by accidental fire, or other unavoidable cause, while in a building, room or place which has been entered in accordance with this Act and which is in the factory in which they were manufactured; (c) that the goods have, with the prior permission of the Commissioner, been destroyed by the licensee under the supervision of a proper officer prior to their leaving any building, room or place which has been entered in accordance with this Act and which is in the factory in which they were manufactured; (d) that the goods were duly exported or shipped for use as stores for any aircraft or vessel: Provided that remission shall be granted only to the licensee and shall not be granted (i) where the goods are so exported or shipped in a vessel of less than ten tons register; (ii) where the amount of the duty thereon is less than fifty shillings; or (iii) unless previous notice of exportation or shipment is given to the proper officer and the goods are produced for examination by the proper officer at the port or place of exportation; [Issue 1] 96 [Rev.

2012] CAP.

472 Customs and Excise (e) that the goods were delivered by the manufacturer thereof (i) to the Navy, Army and Air Force Institutes; (ii) to the Armed Forces Canteen Organization; or (iii) to privileged bodies and persons described in paragraphs (3) and (4) of item 7 of Part A of the Third Schedule; (f) that in the case of spirits (i) Deleted by of Act No.

10 of 2010, s.

7; (ii) Deleted by of Act No.

10 of 2010, s.

7; (iii) Deleted by of Act No.

10 of 2010, s.

7; (iv) they have been delivered from a distillery or distillers warehouse, in such quantities and in accordance with such conditions as he may determine, for use for medical, scientific or educational purposes, to one of the following persons (A) a medical practitioner or a dentist registered under the Medical Practitioners and Dentists Act (Cap.

253); (B) a registered veterinary surgeon within the meaning of the Veterinary Surgeons Act (Cap.

366); (C) a registered pharmacist within the meaning of the Pharmacy and Poisons Act (Cap.

244); (D) a chemist, holding qualifications approved by the Commissioner, who is in charge of a chemical laboratory approved by the Commissioner; (E) the curator of a public museum; (F) the principal of an educational institution approved by the Commissioner; (G) any other person approved for the purpose by the Commissioner by notice in the Gazette; (v) they have been delivered for denaturing in accordance with this Act or, in the case of compounded spirits, deposited in a bonded warehouse for exportation or shipment for use as stores for an aircraft or vessel in accordance with this Act; (vi) they have been used for the manufacture of power alcohol and if he is further satisfied that the power alcohol has been delivered from the factory in such quantities as he may determine to a hydrocarbon warehouse for the manufacture of gasohol; (g) that in case of petroleum oils, they were refined in Kenya: Provided that remission under this paragraph shall be granted subject to such limit as the Minister may by notice in the Gazette, specify; (h) that in the case of alcoholic beverages, remission shall be granted to such extent as the Minister may, by notice in the Gazette, specify; (i) that in the case of water, remission shall be granted to such extent as the Minister may, by notice in the Gazette, specify.

97 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (2) No remission of excise duty under subsection (1) shall be granted unless the person claiming remission presents a claim in the prescribed manner within a period of twelve months from the date when the duty became due.

(3) The Commissioner shall, subject to the provisions of this Act, refund any excise duty paid on goods to which a remission applies under this section.

[Act No.

10 of 1980, s.

2, Act No.

8 of 1985, s.

4, Act No.

8 of 1991, s.

15, Act No.

9 of 1992, s.

12, Act No.

8 of 1997, s.

7, Act No.

9 of 2000, s.

10, Act No.

4 of 2004, s.

15, Act No.

10 of 2010, s.

7, Act No.

4 of 2012, s.

5.] 140.

Exemption from certain duties of goods remaining on board Subject to the provisions of this Act, goods remaining on board and exported in the aircraft or vessel in which they were imported, whether as stores or otherwise, shall be exempt from liability to duty.

[Act No.

8 of 1991, s.

16.] 141.

Exemption from certain duties on goods entered for exportation, etc.

(1) Subject to the provisions of this Act, goods entered under bond and proved to the satisfaction of the Commissioner to have been duly (a) exported, transhipped or exported in transit; or (b) used as stores for aircraft or vessels; or (c) used in the blending of lubricating base oils; or (d) used in the manufacture under bond subject to such conditions and limitations as may be specified; or (e) exported from a bonded factory; or (f) used in an export processing zone subject to the conditions and limitations specified in the Export Processing Zones Act (Cap.

517); or (g) exported from an export processing zone to any place outside Kenya, shall be exempt from duty.

(2) Subject to this Act and to any regulations made thereunder, raw materials imported for the manufacture of (a) goods for export; (b) goods for home use as may be approved by the Commissioner, shall be exempt from duty where the users and the approved quantity of such raw materials have been Gazetted: Provided that in the case of refined sugar for industrial use, used in the manufacture of goods for home use, twenty-five per centum of the duty shall be payable.

(3) No exemption from suspended duty or dumping duty shall be granted in respect of goods to which this section applies except goods entered for transhipment or in transit or under subsection (1)(f) or (g).

(4) Any person who diverts any goods manufactured for export to home use without payment of the duty due thereon shall be guilty of an offence and shall be [Issue 1] 98 [Rev.

2012] CAP.

472 Customs and Excise liable to a fine not exceeding the higher of one million five hundred thousand shillings or three times the value of the goods, or to imprisonment for a term not exceeding three years, or to both.

[Act No.

12 of 1990, s.

38, Act No.

8 of 1991, s.

17, Act No.

4 of 1993, s.

16, Act No.

6 of 1994, s.

6, Act No.

8 of 1996, s.

6, Act No.

9 of 2000, s.

11, Act No.

6 of 2001, s.

8, Act No.

7 of 2002, s.

13.] 142.

Exemption from certain duties of certain re-imports (1) Subject to the provisions of this Act, where goods which are liable to duty have been exported from and are subsequently re-imported into Kenya then, if the Commissioner is satisfied (a) that any duty to which the goods were liable prior to their exportation has been paid and either (i) no drawback of the duty was allowed on exportation; or (ii) if allowed, the drawback has been repaid to the proper officer; and (b) that the goods have not been subjected to any process after being so exported, or, if so subjected, that their form or character has not been changed and that the goods at the time of re-importation are not liable to duty ad valorem; and (c) that the owner of the goods prior to exportation gave notice thereof in writing to the proper officer and produced the goods for inspection by him at the port or place from which they were exported, the goods shall, save as otherwise provided in this Act, be exempt from liability to duty: Provided that the Commissioner may in any particular case direct that this section shall apply to goods notwithstanding that paragraph (c) has not been complied with if he is satisfied that a failure so to direct would involve hardship.

(2) In the case of goods to which subsection (1) would apply but for the fact that at the time of re-importation they are liable to duty ad valorem, the goods shall on re-importation be chargeable with duty as if the value of the goods were only the amount of the increase in value attributable to the process; and for the purpose of ascertaining the increase in value, any sum paid for the execution of the process shall, unless the Commissioner otherwise directs, be taken to be the amount of the increase.

[Act No.

8 of 1991, s.

18.] 143.

Exemption from certain duties of temporary imports (1) Subject to the provisions of this Act, goods imported in accordance with this section for a temporary use or purpose only shall be exempt from liability to duty.

(2) No goods shall be exempt from liability to duty under this section unless the proper officer has given permission for the importation; and the proper officer shall not give permission (a) unless he is satisfied that the goods are imported for a temporary use or purpose only; 99 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) unless the owner thereof has deposited, or given security for, the amount of the duty to which the goods would otherwise be liable: Provided that, notwithstanding subsection (4), the Commissioner may, in the case of filming equipment of a non-consumable nature, accept an undertaking by the importer to export the equipment within the period stipulated in this action in lieu of duty deposit or security subject to the payment of a non- refundable fee of one per cent ad valorem or such other fee as may be prescribed.

(3) Where the proper officer gives permission for the importation of goods under this section, he may impose such conditions as he thinks fit and, whether or not he imposes any conditions, it shall be a condition of importation that the goods shall be exported within such period, not exceeding twelve months from the date of importation, as is consistent with the purpose for which the goods are imported unless the Minister otherwise directs.

(4) Where the conditions of the importation of the goods have been complied with, then, on the exportation of the goods, any deposit or security given under subsection (2) shall be refunded or discharged, as the case may be.

(5) Where a condition of the importation of goods has been contravened, then the owner shall be guilty of an offence and shall be required to pay a penalty equal to the duty which was due and payable on the goods on the date of importation.

(6) Notwithstanding subsection (5), it shall be a condition that the owner exports the goods within such period, not exceeding sixty days, from the date of the payment of the penalty, as the proper officer may allow, in default of which the goods shall be liable to forfeiture.

(7) Subject to subsection (5), sections 14 and 15, and notwithstanding subsection (6), the Commissioner may, upon receipt of an application from the owner and prior to the expiry of the period allowed for temporary importation, allow entry of the goods for home use if he is satisfied with the reasons given.

(8) The Minister may, by notice in the Gazette, declare that the goods specified in the notice shall not be imported in accordance with this section, or may only be so imported subject to the goods being liable to such proportion of the duty thereon as may be specified in the notice.

[Act No.

10 of 1988, s.

12, Act No.

8 of 1991, s.

19, Act No.

4 of 1993, s.

17, Act No.

6 of 2001, s.

9.] 143A.

Exemption of Excise duty on water Subject to the provisions of this Act, water, other than water which is bottled or otherwise packaged for sale, shall be exempt from excise duty.

[Act No.

10 of 2010, s.

8.] 144.

Remission of certain duties on lost or destroyed goods Where goods are lost or destroyed by accident either (a) on board an aircraft or vessel; or (b) in removing, loading, unloading, or receiving them into, or delivering them from, any customs area or warehouse; or [Issue 1] 100 [Rev.

2012] CAP.

472 Customs and Excise (c) in a customs area or warehouse, before they are delivered out of customs control to the owner thereof, then, if the Commissioner is satisfied that the goods have not been and will not be consumed in Kenya, he may remit the duty payable in respect of those goods.

Refund, Rebate, and Drawback 145.

Refund of certain duties to privileged institutions and personnel, etc.

(1) The Minister may, by order in the Gazette, direct that, in the case of goods specified therein imported by or on behalf of any person specified therein, any duty paid in respect of the goods shall be refunded, subject to such terms and conditions as may be prescribed in the order or in regulations.

(2) The Commissioner may make a refund of any duty paid in respect of goods imported into Kenya, subject to such conditions as he may determine (a) in pursuance of an agreement entered into between the Government of Kenya and a government to which section 118 refers; (b) where the goods are purchased by the Navy, Army and Air Force Institutes for resale; (c) where the goods are motor spirit or products ordinarily used as such or lubricating oil, and are purchased for official use in vehicles of the Navy, Army and Air Force Institutes or of the Commonwealth War Graves Commission; (d) where the goods are motor spirit or products ordinarily used as such or lubricating oil, and are purchased by (i) an embassy, consulate or diplomatic mission of another country for its official use; (ii) a member of a diplomatic nation or a consular officer who is a permanent and pensionable member of the foreign service of another country, for its personal use, and that other country accords a similar privilege to permanent members of a Kenya diplomatic nation or a permanent Kenya consular officer; (iii) one of the international organizations named in the Ninth Schedule for his official use; (iv) a Secretary-General, a Deputy or Assistant Secretary-General or a Director-General, of one of the organizations listed in the Ninth Schedule for his personal use; or (v) any other international organization prescribed by the Minister, by order in the Gazette, for the purposes of this subsection, or its entitled personnel.

(3) No refund of duty shall be made under subsection (2) unless the person claiming the refund presents a claim within a period of twelve months from the date of the payment of the duty.

(4) The Minister may, by order in the Gazette, amend the Ninth Schedule.

[Act No.

8 of 1991, s.

20.] 101 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 146.

Refund of certain duties on pillaged, etc.

goods and of duty paid in error (1) Subject to this section and any regulations, the Commissioner may grant a refund (a) of any duty which has been paid in respect of goods which have been damaged or pillaged during the voyage or damaged or destroyed while subject to customs control; (b) of any duty which has been paid in error; (c) deleted by Act No.

6 of 2001, s.

10; (d) of any excise duty which he is satisfied has been paid in respect of goods in relation to which, had the duty not been paid, a remission or rebate thereof would have been granted in accordance with this Act.

(2) No refund of duty shall be granted under subsection (1) unless the person claiming the refund presents a claim within a period of twelve months from the date of the payment of the duty.

(3) The Commissioner shall, subject to the provisions of this Act, refund any duty paid on goods in respect of which an order remitting the duty has been made under section 138: Provided that the refund shall not be made in respect of goods imported prior to the relevant date specified in such order.

[Act No.

8 of 1991, s.

21, Act No.

9 of 2000, s.

12, Act No.

6 of 2001, s.

10.] 147.

Refund of certain duties on returned or destroyed goods (1) Subject to section 146(2) and to such conditions as the Commissioner may see fit to impose, where it is shown to the satisfaction of the Commissioner (a) that goods were imported in pursuance of a contract of sale and that the description, quality, state or condition of the goods was not in accordance with the contract; and (b) that the importer with the consent of the seller either (i) returned the goods unused to the seller and for that purpose complied with the provisions of section 64 as to entry as if they had been goods to which that section applies; or (ii) destroyed the goods unused, the Commissioner shall refund any duty paid on the importation of the goods.

(2) No refund of duty shall be granted under subsection (1) unless the person claiming the refund presents a claim within a period of twelve months from the date of the payment of the duty.

(3) Nothing in this section shall apply to goods imported on approval, or on sale or return, or other similar terms.

[Act No.

10 of 1986, s.

8, Act No.

8 of 1991, s.

20.] [Issue 1] 102 [Rev.

2012] CAP.

472 Customs and Excise 148.

Rebate of certain duties on damaged goods (1) Where goods imported into Kenya are damaged before the goods are delivered out of customs control, then, subject to the provisions of this section, a rebate of the duty payable in respect of the goods may be allowed in such amount as, in the opinion of the Commissioner, is in proportion to the damage sustained by the goods.

(2) No rebate of duty shall be allowed under this section in respect of goods (not being goods to which section 154 applies) except where the proper officer is satisfied that the carrier or insurer of the goods has made an allowance to the owner in respect of the damage; and in no case shall the rebate exceed such proportion of the duty as the amount of the allowance so made bears to the value, calculated in accordance with section 127, of the undamaged goods.

148A.

Remission or refund of duty on bad debts Where a person has sold excisable goods or services and has accounted for and paid excise duty on that sale but has not received any payment from the purchaser, he may, after a period of three years from the date of that sale, or where that person has become legally insolvent, apply to the Commissioner for a refund or remission of the excise duty involved, and, subject to the regulations, the Commissioner may refund or remit the excise duty: Provided that no application for a refund or remission shall be made under this section after the expiry of five years from the date of sale.

[Act No.

8 of 2008, s.

8.] 149.

Rebate of excise duty (1) Subject to the provisions of this Act, the Commissioner may grant a rebate of any duty payable in respect of locally manufactured excisable goods where he is satisfied that a person is, in accordance with the provisions of this Act, entitled to the rebate.

(2) No rebate of duty shall be granted unless the person claiming the rebate presents a claim in the prescribed manner within a period of twelve months from the date when the duty became due.

(3) A person who (a) makes a fraudulent claim for rebate of duty; or (b) with intent to evade payment of duty, gives false information or makes a false statement in relation to any claim for rebate, shall be guilty of an offence and liable to a fine not exceeding the higher of one million, five hundred thousand shillings or three times the amount of the claim, or to imprisonment for a term not exceeding three years, or to both.

[Act No.

8 of 1991, s.

23, Act No.

4 of 2004, s.

16.] 149A.

Rebate or refund on converted excisable goods or plastic bags for packing (1) Where excisable goods on which duty has been paid are converted into other excisable goods liable to duty, whether specific or ad valorem, the excise manufacturer shall be entitled to a rebate of the excise duty previously paid on the converted excisable goods.

103 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (2) Where excise duty has been paid on plastic bags which have subsequently been used for packing by local manufacturers, the excise duty previously paid shall, on application by the manufacturer, be refunded by the Commissioner.

(3) Where excise duty has been paid on spirits which have subsequently been used for manufacturing unexcisable goods, the excise duty previously paid shall, on application by the manufacturer, be refunded by the Commissioner: Provided that this subsection shall apply only where the manufacturer is licensed by the Commissioner.

[Act No.

8 of 2008, s.

9, Act No.

10 of 2010, s.

9.] 150.

Repealed by Act No.

8 of 1991, s.

24.) 151.

Drawback of certain duties on exportation (1) Subject to this section, drawback of duty, may on exportation or the performance of such conditions as may be prescribed, be allowed in respect of such goods, in such amount and on such conditions as may be prescribed.

(2) Where the owner of goods claims, or proposes to claim, drawback in respect thereof, then, as a condition to the grant of drawback, he shall (a) enter the goods in the prescribed form and in the prescribed manner and produce the goods for examination by the proper officer before the exportation thereof or the performance of the conditions on which drawback is allowed; and (b) make and subscribe a declaration on the prescribed form to the effect that the conditions under which drawback may be allowed have been fulfilled and, in the case of goods exported or put on board an aircraft or vessel for use as stores (i) that the goods have actually been exported or put on board for use as stores; and (ii) that the goods have not been re-imported and are not intended to be re-imported into Kenya; and (iii) that the owner at the time of the entry of the goods for drawback was, and continues to be, entitled to drawback; and (c) present his claim for drawback within a period of twelve months from the date of the exportation of the goods or the performance of the conditions on which drawback may be allowed.

(3) Drawback shall not be allowed in respect of goods where (a) the value of the goods for home use is less than the amount of the drawback which may be otherwise allowed; or (b) the import duty thereon was less than five hundred shillings.

(4) Where the proper officer is satisfied that the goods on the drawback, after being duly put on board an aircraft or vessel for exportation or for use as stores (a) have been destroyed by accident on board the aircraft or vessel; or [Issue 1] 104 [Rev.

2012] CAP.

472 Customs and Excise (b) have been materially damaged on board the aircraft or vessel and that the goods have, with the permission of the proper officer, been discharged at the port or place within Kenya and abandoned to the customs, then drawback may be allowed in respect of those goods as if the goods had actually been exported or used as stores.

[Act No.

8 of 1991, s.

25.] 152.

Duties to apply proportionately for refund, rebate, etc.

Where duty is imposed, or remission, rebate or drawback thereof is allowed, under the provisions of this Act on goods according to a specified weight, measure, number or quantity, then the duty, or remission, rebate or drawback, shall be deemed to apply in the same proportion to any greater or less weight, measure, number or quantity, as the case may be, unless specific provision is made to the contrary under this Act: Provided that in computing the duty imposed on, or any remission or rebate, allowable on, beer, fractions of a litre shall be disregarded.

153.

Refund of excise duty on compounded spirits in bonded warehouses (1) Where compounded spirits have been deposited in a bonded warehouse, the amount of any refund of excise duty payable on the deposit shall be calculated by reference to the quantity of the spirits computed at proof and shall be an amount equal to the excise duty at the appropriate rate chargeable on the same quantity of spirits at the time when excise duty was paid or secured on the spirits from which the compounded spirits were compounded.

(2) Compounded spirits warehoused under section 104 shall upon delivery from a bonded warehouse for home use be chargeable with excise duty at the rate in force at the time of delivery.

153A.

Penalty for fraudulent claims (1) Any person who makes a fraudulent claim for refund or rebate of duty shall be guilty of an offence and liable to pay a penalty of an amount equal to two times the amount of the claim.

(2) The penalty under this section shall not be part of the fine imposed by a court in a trial for fraudulent claims under this Act.

[Act No.

10 of 2006, s.

3.] Miscellaneous Provisions 154.

Derelict goods, etc., liable to duty Goods brought or coming into Kenya by sea otherwise than as cargo, stores or baggage carried in a vessel shall be liable to duty and to the provisions of this Act as if they were goods imported in the normal manner; and, if a question arises as to the origin of the goods, they shall be deemed to be the produce of such country as the Commissioner may on investigation determine.

[Act No.

8 of 1991, s.

26.] 105 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 155.

Goods imported duty free liable to certain duties on disposal (1) Where goods liable to duty have been imported or purchased prior to entry for home use by or on behalf of a person either free of duty or at a reduced rate of duty, and the goods are subsequently disposed of in a manner inconsistent with the purpose for which they were granted relief from duty, then, unless the Minister otherwise directs, the goods shall on disposal be liable to duty at the rate applicable to goods of that class or description at the time of disposal: Provided that this subsection shall not apply where that person dies and the ownership of such goods is transferred by way of bequest to or inheritance by another person.

(2) Where it is proposed to dispose of goods to which subsection (1) applies, then the person responsible for the disposal of the goods shall, unless the Minister otherwise directs, furnish the Commissioner with the particulars of the proposed disposal and shall cause the duty thereon to be paid.

(3) Subject to this section, where any goods to which subsection (1) applies are possessed by any person in satisfaction of any claim due from the importer or purchaser, that person shall be liable to pay the duty levied on the goods as if it were duty due and payable by that person but nothing in this subsection shall absolve the importer or purchaser from payment of the duty on the goods.

(4) Where goods to which subsection (1) applies are disposed of without the payment of the duty to which they are liable, then they shall be liable to forfeiture.

(5) A person who knowingly disposes of or knowingly acquires goods to which subsection (1) applies without the duty thereon having been paid in accordance with the provisions of this section shall be guilty of an offence.

[Act No.

8 of 1991, s.

27, Act No.

6 of 1994, s.

7.] 156.

Excisable goods granted remission, etc., liable to duty on disposal (1) Subject to the provisions of this Act, where excisable goods in respect of which remission, rebate or refund of duty has been granted are subsequently disposed of in a manner inconsistent with the purpose for which the remission, rebate or refund was granted, then, unless the Minister otherwise directs, the excisable goods shall thereupon be liable to the duty which would have been paid thereon if the remission, rebate or refund had not been granted.

(2) Where a person in possession of excisable goods in respect of which remission, rebate or refund of duty has been granted for any purpose proposes to dispose of the goods for a purpose inconsistent with the purpose for which the remission, rebate or refund was granted, then he shall, unless the Minister otherwise directs, furnish the Commissioner with the particulars of the proposed disposal and shall pay the duty thereon.

(3) Where excisable goods to which subsection (1) applies are sold or otherwise disposed of without payment of the duty to which they are liable, then the goods shall be liable to forfeiture.

(4) A person who knowingly disposes of, or knowingly acquires, excisable goods to which subsection (1) applies without the duty thereon having been paid in accordance with the provisions of this section, shall be guilty of an offence.

[Issue 1] 106 [Rev.

2012] CAP.

472 Customs and Excise 157.

Excisable goods liable to duty on re-importation Subject to the provisions of this Act, where remission, rebate or refund of duty has been granted in respect of excisable goods which have been exported or shipped for use as stores for an aircraft or vessel and the excisable goods are subsequently unloaded in Kenya for home use, then the excisable goods shall be liable to duty at the rate in force at the time of unloading.

158.

Short levy or erroneous refund (1) Where duty has been short levied or erroneously refunded, then the person who should have paid the amount short levied or to whom the refund has erroneously been made shall, on demand by the proper officer, pay the amount short levied or repay the amount erroneously refunded, as the case may be; and any such amount may be recovered as if it were duty to which the goods in relation to which the amount was so short levied or erroneously refunded, as the case may be, were liable: Provided that the proper officer shall not make any such demand after five years from the date of the short levy or erroneous refund unless the short levy or erroneous refund had been caused by fraud on the part of the person who should have paid the amount short levied or to whom the refund was erroneously made.

(2) Where, on demand, a person who should have paid amount short levied or to whom the refund has been erroneously made fails to pay the amount short levied or to repay the amount erroneously refunded, then the Commissioner may order that any other entries or other documents by that person or his agent shall not be accepted by the customs, or may revoke or suspend that persons licence until the duty short levied or erroneously refunded been paid or repaid.

[Act No.

14 of 1982, s.

5.] 158A.

Duties not to be abated on conviction Notwithstanding anything contained in this Act, the amount of duty or penalty payable under this Act shall not be abated by reason only of the conviction of the person liable for the payment thereof for an offence under this Act.

[Act No.

8 of 1989, s.

4.] 158B.

Commissioner may refrain from recovering duty in certain cases (1) Notwithstanding the provisions of this Act, in any case where the Commissioner is of the opinion that he should refrain from recovery of duty or penalty or both, from any person by reason of impossibility or undue difficulty or the expense of the recovery of the duty or penalty or both, or due to any other reasonable cause, the Commissioner may refrain from recovery of the duty or penalty or both and thereupon liability to the duty or penalty or both shall be deemed to be extinguished and shall make quarterly returns to the Minister of all the amounts of duties or penalties not recovered pursuant to this subsection: Provided that in any case where the amount of duty or penalty exceeds five hundred thousand shillings, the Commissioner shall first seek the prior written approval of the Minister.

(2) Where the Commissioner has decided to refrain from recovering duty or penalty or both under subsection (1), he shall report that decision in writing to the Minister as soon as possible after the 30th June next following his decision.

107 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (3) Where a case has been referred to him, and where he considers it appropriate, the Minister may, in writing, direct the Commissioner to (a) take such action under this section as the Minister may deem fit; or (b) obtain the direction of the court upon the case.

[Act No.

9 of 1992, s.

13, Act No.

8 of 1997, s.

8, Act No.

9 of 2000, s.

13.] 158C.

Amnesty for penalties, fines, etc.

Notwithstanding any other provision of this Act, the Commissioner shall refrain from recovering any penalty, or fine on any goods imported into the country before the 11th June, 2004 for excisable goods manufactured and sold in the country before the 30th April, 2004, where (a) the duties are paid; and (b) all returns or amended returns, which should have been submitted in respect of the goods, are submitted, on or before 31st December, 2004: Provided that this section shall not apply in respect of duty if the person who should have paid the duty (i) has been assessed in respect of the duty or any matter relating to the duty; or (ii) is under audit or investigation in respect of the duty or any matter relating to the duty.

[Act No.

4 of 2004, s.

17.] 159.

Disputes (1) If, before the delivery of imported or excisable goods from customs control, a dispute arises as to whether any or what duty is payable on those goods, the importer or excise licensee shall pay the amount demanded by the proper officer but may, not later than six months after the date of payment, file a suit in court for the determination of the matter in dispute: Provided that for the purposes of this section, locally manufactured excisable goods delivered prior to payment of duty under sections 134 and 137 shall be deemed to be under customs control until duties are paid in full.

(2) If in a suit referred to in subsection (1) the court determines that a lesser or no amount was properly payable in respect of duty on the goods, the amount overpaid shall be repaid by the Commissioner.

(3) Where a dispute arises as to the amount of drawback payable in respect of goods, the exporter shall receive the amount of drawback allowed by the proper officer but may, not later than six months after the date of the receipt of the drawback, file a suit in court for the determination of the matter in dispute.

(4) If in a suit referred to in subsection (3) the court determines that a greater amount was properly payable in respect of drawback, the amount underpaid shall be paid by the Commissioner.

(5) Where the court determines that a lesser or no amount was properly payable in respect of duty, or a greater amount was properly payable in respect [Issue 1] 108 [Rev.

2012] CAP.

472 Customs and Excise of drawback, no officer who has acted in good faith shall be liable to legal proceedings arising out of his determination of the amount payable in respect of duty or in respect of drawback.

[Act No.

8 of 1991, s.

28.] 159A.

Use of information technology (1) Subject to such conditions as the Commissioner may prescribe, excise duty formalities or procedures under this Act may be carried out by use of information technology.

(2) For the purposes of subsection (1), the Commissioner may, by notice in the Gazette, specify (a) the excise duty formalities and procedures which may be carried out by use of information technology; and (b) the persons authorised to carry out such formalities or procedures by use of information technology.

[Act No.

10 of 2010, s.

10.] 159B.

Registration of users (1) No person shall access, transmit to, or receive information from a tax computerized system unless the person is registered as a user of such system under this section.

(2) A person seeking registration under this section shall apply to the Commissioner.

(3) The Commissioner shall consider every application under subsection (2) and may, if satisfied that the applicant meets the prescribed requirements, register the applicant as a user of a tax computerized system.

[Act No.

10 of 2010, s.

10.] 159C.

Cancellation of registration Where, at any time, the Commissioner is satisfied that a person who is registered as a user of a tax computerized system under section 159B (a) has failed to comply with any of the conditions imposed by the Commissioner under that section; or (b) has failed to comply with, or has acted in contravention of, any prescribed requirements; or (c) has been convicted of an offence under this Act relating to improper access to or interference with a tax computerized system, the Commissioner may cancel the registration of the user.

[Act No.

10 of 2010, s.

10.] 159D.

Unauthorized use of tax computerized system (1) A person commits an offence if the person (a) knowingly and without lawful authority, by any means gains access to or attempts to gain access to any tax computerized system; or 109 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) having lawful access to any tax computerized system, knowingly uses or discloses information obtained from such system for a purpose which is not authorized; or (c) knowing that he is not authorized to do so, receives information obtained from any tax computerized system, and uses, discloses, publishes, or otherwise disseminates such information.

(2) A person who commits an offence under subsection (1) shall be liable, on conviction (a) in the case of an individual, to a fine not exceeding four hundred thousand shillings, or to imprisonment for a term not exceeding two years, or to both; or (b) in the case of a body corporate, to a fine not exceeding one million shillings.

[Act No.

10 of 2010, s.

10.] 159E.

Offences A person commits an offence if the person knowingly (a) falsifies any record or information stored in any tax computerized system; or (b) damages or impairs any tax computerized system; or (c) damages or impairs any duplicate tape or disc or other medium on which any information emanating from a tax computerized system is held or stored, otherwise than with the permission of the Commissioner, and shall be liable, on conviction, to a fine not exceeding eight hundred thousand shillings, or to imprisonment for a term not exceeding three years, or to both.

[Act No.

10 of 2010, s.

10.] PART XII PROVISIONS RELATING TO SECURITIES 160.

Commissioner may require security (1) The Commissioner may require a person to give security for the due compliance by that person with this Act and generally for the protection of the customs and excise revenue; and, pending the giving of security in relation to goods subject to customs control, the Commissioner may refuse to permit delivery or exportation of the goods or to pass any entry in relation thereto or to issue an excise licence.

(2) For the purposes of subsection (1) customs and excise revenue includes a cess, levy, imposition, tax or surtax imposed on goods under any written law.

[Act No.

13 of 1984, s.

6.] 161.

General provisions relating to giving of security (1) Where security is required to be given under this Act, then the security may be given to the satisfaction of the Commissioner either (a) by bond, in such sum and subject to such conditions and with such sureties as the Commissioner may reasonably require; or [Issue 1] 110 [Rev.

2012] CAP.

472 Customs and Excise (b) by cash deposit; or (c) partly by bond and partly by cash deposit.

(2) Where security is required to be given under this Act for any particular purpose, then the security may, with the approval of the Commissioner, be given to cover any other transactions which the person giving the security may enter into within such period as the Commissioner may approve.

(3) All bonds required to be given under this Act shall be so framed that the person giving the bond, and any surety thereto, is bound to the Commissioner of Customs and Excise by that name for the due performance of the conditions of the bond; and all bonds may, unless sooner discharged by the due performance of the conditions thereof, be discharged by the Commissioner on the expiration of three years from the date thereof, but without prejudice to the right to the Commissioner to require fresh security.

(4) Where a bond given under this Act is discharged, then the Commissioner shall cause the bond to be cancelled and an endorsement to that effect made thereon.

(5) A bond given under this Act shall, notwithstanding that the bond or any surety thereto is given by a person under the age of eighteen years, be valid and enforceable as if it were so given by a person of full age.

162.

Provisions relating to sureties (1) Without prejudice to the rights of a surety to a bond given under this Act against the person for whom he is surety, a surety shall for all the purposes of a bond be deemed to be the principal debtor and accordingly the surety shall not be discharged, nor his liability affected, by the giving of time for payment, or by the omission to enforce the bond for a breach of any conditions thereof, or by any other act or omission which would not have discharged the bond if he had been the principal debtor.

(2) If a person being a surety (a) dies; or (b) becomes a bankrupt or enters into an arrangement or composition with, or for the benefit of, his creditors; or (c) departs from Kenya without leaving sufficient property therein to satisfy the whole amount of the bond, the Commissioner may require the person giving the bond to enter into fresh security.

163.

Enforcement of bond (1) Where the conditions of a bond have not been complied with then the Commissioner may by notice in writing forthwith require the person who has given security under it to pay to the Commissioner the amount of the security within fourteen days of the notice; and on failure to comply with the notice, the Commissioner may enforce payment of the security as though it were duty due and unpaid.

111 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (2) A person against whom the Commissioner has enforced payment of a security under subsection (1) may, if aggrieved by such enforcement, file a suit in court for determination of the matter, within six months of the enforcement: Provided that prior to filing the suit, such person shall deposit with the Commissioner the whole amount of duty demanded.

(3) Nothing in this section shall, unless the Commissioner otherwise allows, absolve the person who has given security under section 160 from the obligations entered into by him under this Act or under any other law.

[Act No.

8 of 1983, s.

4, Act No.

8 of 1997, s.

9, Act No.

5 of 1998, s.

10.] PART XIII CUSTOMS AND EXCISE AGENTS 164.

Authority of agents (1) Where under the provisions of this Act the owner of goods is required or authorized to perform any act, then that act, unless the contrary appears, may be performed on his behalf by an authorized agent.

(2) A person shall not be the duly authorized agent of an owner unless (a) the person is exclusively in the employment of the owner; or (b) the person is a customs or excise agent duly licensed as such in accordance with any regulations, and, in either case the person is authorized in writing by the owner, either generally or in relation to a particular act, to perform the act on behalf of the owner.

(3) The proper officer may require from a person purporting to be the duly authorized agent of an owner the production of his written authority and in default of the production of that authority the proper officer may refuse to recognise the person as a duly authorised agent.

[Act No.

10 of 1990, s.

7.] 165.

Liability of duly authorised agent A duly authorized agent who performs an act on behalf of the owner of any goods shall, for the purposes of this Act, be deemed to be the owner of the goods and shall accordingly be personally liable for the payment of any duties to which the goods are liable and for the performance of all acts in respect of the goods which the owner thereof is required to perform under this Act; but nothing herein contained shall relieve the owner of the goods from that liability.

166.

Liability of owner for acts of duly authorised agent An owner of goods, who authorizes an agent to act for him in relation to those goods for any of the purposes of this Act shall be liable for the acts and declarations of the duly authorized agent and may accordingly be prosecuted for an offence committed by the agent in relation to the goods as if the owner had himself committed the offence: Provided that (i) an owner shall not be sentenced to imprisonment for an offence committed by his duly authorized agent unless the owner actually consented to the commission of the offence; [Issue 1] 112 [Rev.

2012] CAP.

472 Customs and Excise (ii) nothing herein contained shall relieve the duly authorized agent from liability to prosecution in respect of the offence.

166A.

Agents appointed by the Commissioner (1) The Commissioner may, by written notice addressed to any person (in this subsection called the agent), appoint him to be the agent of another person (in this subsection called the principal) for the purposes of collecting duty due under this Act from the principal where the Commissioner is satisfied that the agent (a) owes or is about to pay money to the principal; (b) holds money for or on account of the principal; (c) holds money on account of some other person for payment to the principal; (d) has authority from some other person to pay money to the principal; (e) holds goods belonging to the principal which are liable to duty and on which duty has not been paid, and shall in the notice specify the amount of duty to be collected by the agent, which amount shall not exceed the amount, or value of the goods, held or owing by the agent for or to the principal.

(2) The Commissioner may, by notice in writing, require any person to furnish him within a reasonable time, not being less than thirty days from the date of service of the notice, with a return showing details of any moneys or goods which may be held by that person for, or owing by him to, another person from whom duty is due under this Act.

(3) Section 165 shall apply to an agent appointed under subsection (1) as though he was a duly authorized agent acting on behalf of the owner.

(4) An agent who is appointed under subsection (1) and who claims to be, or to have become unable to comply with the notice for any reason whatsoever shall, within seven working days, notify the Commissioner accordingly in writing stating the reasons for his inability, and the Commissioner may accept and cancel, amend or reject the notification as he may think fit.

(5) Notwithstanding subsection (4), an agent shall be presumed to be holding sufficient money for the payment of the duty specified in the notice unless his notification under subsection (4) is accepted or amended, and in any proceedings for the collection of that duty he shall be stopped from asserting the lack of those moneys.

(6) Where an agent fails to remit any amount of duty specified in the notice addressed to him within thirty days of the date of service of the notice on him, or, of the date on which any moneys came into his hands for or become due by him to, his principal, whichever is the later and he has not complied with subsection (4) then, the provisions of this Act relating to the collection and recovery of duty shall apply as if it were duty due and payable by him from the date when such duty should have been paid to the Commissioner.

(7) An agent who has made payment of duty under this section shall for all purposes be deemed to have acted therein with the authority of his principal and of all other persons concerned, and shall be indemnified in respect of that 113 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise payment against any proceedings civil or criminal and all process, judicial or extra judicial, notwithstanding any provisions to the contrary in any written law, contract or agreement.

(8) A person who, in giving a notification under subsection (4), wilfully makes any false or misleading statement, or wilfully conceals any material fact, shall be guilty of an offence and liable to a fine not exceeding two hundred thousand shillings or to imprisonment for a term of not more than three years or to both.

[Act No.

14 of 1982, s.

7, L.N.

152/1985, s.

2, Act No.

6 of 1994, s.

8, Act No.

6 of 2005, s.

2.] 166B.

Commissioner may appoint agent The Commissioner may, by notice in the Gazette, appoint an agent to perform such of his functions under this Act as he may specify in the notice, subject to such terms and conditions as may be agreed between the Commissioner and such agent.

[Act No.

4 of 1999, s.

12.] 166C.

Preservation of funds (1) Where the Commissioner has reasonable cause to believe that a person (a) has manufactured excisable goods on which tax has not been charged; or (b) has collected duty which has not been accounted for; and (c) is likely to frustrate the recovery of duty if information of the Commissioners suspicion under this subsection is disclosed to him, the Commissioner may make an ex parte application to the High Court, in this section referred to as the Court, and the Court may issue an order to any person or institution holding funds belonging to the person, prohibiting the transfer, withdrawal or disposal of, or any other transaction involving such funds.

(2) An order under subsection (1) shall have effect for 30 days and may be extended by the Court on application by the Commissioner.

(3) A person whose funds are the subject of an order under this section may, within 15 days of being served with the order, apply to the Court to discharge or vary the order or dismiss the application.

(4) Where the Court has issued an order under this section, the Commissioner shall, within a period of 30 days of the order, determine the excise duty due and payable, issue a notice of assessment and commence recovery of such duty in accordance with the provisions of this Act.

(5) Upon issuance of a notice of assessment under subsection (4), the order shall automatically expire unless extended by the Court upon application by the Commissioner.

(6) A person served with an order under this section who, in any way, interferes with the funds to which it relates commits an offence.

(7) A person who preserves funds or any account pursuant to a Court order under this section, shall for all purposes, be deemed to have acted within the authority thereof and such person and all other persons concerned shall be [Issue 1] 114 [Rev.

2012] CAP.

472 Customs and Excise indemnified in respect of the actions taken in connection therewith, against all proceedings, civil or criminal and all process, judicial or extrajudicial, notwithstanding any provisions to the contrary in any written law, contract or agreement.

[Act No.

9 of 2007, s.

5.] PART XIV PREVENTION OF SMUGGLING AND EVASION 167.

Power to require vessels, etc.

to bring to (1) The master of a vessel within Kenya shall bring his vessel to for boarding on being signalled so to do by a vessel in the service of the customs and flying the customs flag or the Kenya national flag.

(2) The master of an aircraft within or over Kenya, shall land the aircraft on being signalled so to do by any person in the service of the customs or the Government.

(3) The master of an aircraft which has landed, or of a vessel bringing to for boarding, shall facilitate by all reasonable means the boarding of the aircraft or vessel by the proper officer, and shall cause the aircraft or vessel to remain stationary for such period as the proper officer may require.

(4) A master of an aircraft or vessel who contravenes this section shall be guilty of an offence and liable (a) in the case of the master of a vessel of less than two hundred and fifty tons register, to a fine not exceeding three hundred thousand shillings; and the vessel in respect of which the offence has been committed shall be liable to forfeiture; (b) in the case of the master of an aircraft, or of a vessel of two hundred and fifty tons register or more, to a fine of such amount as the court deems just; and the aircraft or vessel in respect of which the offence has been committed may be seized and detained until the fine is paid or security therefor given.

[Act No.

13 of 1995, s.

38, Act No.

6 of 2001, s.

11.] 168.

Power to require vessel, etc., to depart (1) The master of an aircraft or vessel within or over Kenya shall on being required so to do by the proper officer, depart from Kenya within twelve hours of the requirement: Provided that this subsection shall not apply in the case of an aircraft or vessel which is registered in Kenya.

(2) A master of an aircraft or vessel who contravenes subsection (1) shall, unless prevented from complying with that subsection by circumstances beyond his control, the proof whereof shall lie on the master, be guilty of an offence and liable (a) in the case of the master of a vessel of less than two hundred and fifty tons register, to a fine not exceeding one hundred thousand shillings; and the vessel in respect of which the offence has been committed shall be liable to forfeiture; 115 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) in the case of the master of an aircraft, or of a vessel of two hundred and fifty tons register or more, to a fine of such amount as the court deems just; and the aircraft or vessel in respect of which the offence has been committed may be seized and detained until the fine is paid or security therefore given.

[Act No.

13 of 1995, s.

39.] 169.

Power to patrol freely and moor vessels, etc.

(1) An officer while on duty may enter upon and patrol and pass freely along any premises, other than a dwelling-house or a building.

(2) An officer in charge of an aircraft, vessel or vehicle employed in the prevention of smuggling or evasion of the provisions of this Act, may take the aircraft, vessel or vehicle to such place as he may consider most convenient for that purpose, and may there keep the aircraft, vessel or vehicle for such time as he may consider necessary for that purpose.

(3) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.

170.

Power to board vessel, etc., and search (1) An officer may, in the course of his duty, stop, board and search an aircraft, vessel or vehicle within Kenya and may examine, lock up, seal, mark or otherwise secure any goods on the aircraft, vessel or vehicle, and for the purposes of the examination or security of any goods, the officer may require the goods to be unloaded or removed, at the expense of the master of the aircraft or vessel, or the person in charge of the vehicle.

(2) An officer acting under this section who is unable to obtain free access to any part of the aircraft, vessel or vehicle or to any container therein, may enter that part or open that container in such manner, if necessary by force, as he may think necessary.

(3) An officer boarding an aircraft or vessel under this section may remain thereon for such time as he may consider necessary and the master of the aircraft or vessel shall either provide the officer with proper and sufficient food and suitable bedding accommodation or, with the approval of the proper officer and subject to such conditions as he may impose, pay such sum as may be prescribed in lieu thereof; and a master who contravenes this subsection, or of any such conditions, shall be guilty of an offence and liable to a fine not exceeding sixty thousand shillings.

(4) A master of an aircraft or vessel, or the owner or a person in charge of a vehicle (a) who refuses to stop or to permit the aircraft, vessel or vehicle to be searched in accordance with this section; or (b) in which goods which have been locked up, sealed, marked or otherwise secured in accordance with this section are in any way interfered with except in accordance with the permission of the proper officer; or [Issue 1] 116 [Rev.

2012] CAP.

472 Customs and Excise (c) in which a lock, seal or mark placed on any place or goods in accordance with this section is in any way opened, broken or altered, shall be guilty of an offence.

(5) Where, on the search of an aircraft, vessel or vehicle under this section, goods are found in relation to which an offence under this Act has been committed, then the master of the aircraft or vessel or the owner or the person in charge of the vehicle, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both; and the goods shall be liable to forfeiture.

(6) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.

(7) Where, on an aircraft, vessel or vehicle being boarded under this section, goods are found therein and on the aircraft, vessel or vehicle being subsequently boarded, whether by the same or another officer, those goods or any part thereof are no longer therein, then, unless the master of the aircraft or vessel, or the person in charge of the vehicle accounts for the goods to the satisfaction of the proper officer, the master or person shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both.

[Act No.

10 of 1988, s.

13, Act No.

13 of 1995, s.

40, Act No.

6 of 2001, s.

12.] 171.

Persons entering or leaving Kenya to answer questions concerning baggage A person entering or leaving Kenya shall answer questions which the proper officer may put to him with respect to his baggage and any article contained therein or carried with him.

172.

Power to search persons (1) Subject to this section, an officer may, if he has reasonable grounds to believe that a person has in his possession, whether upon his person or in his baggage, uncustomed goods or excisable goods in relation to which an offence under this Act has been committed, search that person; and the officer may, for that purpose, use all reasonable force.

(2) A female shall not be searched except by a female.

(3) Where an officer informs a person that he proposes to search him, then that person shall, if he so requires, be taken forthwith before a magistrate, the Commissioner or any other superior officer, who may, if he sees no reasonable cause for the search, order that person not to be searched.

(4) Where, on the search of a person under this section, goods are found in his possession, whether upon his person or in his baggage, in relation to which an offence under this Act has been committed, then the goods shall be liable to forfeiture.

(5) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.

117 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 173.

Power of arrest (1) An officer may, if he has reasonable grounds to believe that a person is committing, or has within the past year committed or been concerned in the commission of, an offence under this Act, arrest that person; and the officer may for that purpose use all reasonable force.

(2) A person arrested in accordance with this section shall forthwith be taken before a magistrate, or to a police station, to be dealt with according to law.

(3) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.

(4) Without prejudice to the powers of a police officer to arrest any person for an offence under this Act which is cognizable to the police under any other law, for the purposes of this section the expression officer includes a police officer.

174.

Power to search premises (1) A proper officer may in the course of his duty or if he has reasonable grounds to believe that there are on any premises uncustomed goods or documents relating to uncustomed goods, or plant utilized for the manufacture of excisable goods contrary to this Act, enter upon and search those premises by day or by night, and for that purpose the proper officer may use all reasonable force and may require the assistance of, and take with him, another officer or a police officer and such assistance shall be given.

(2) Where a proper officer enters upon any premises in accordance with this section then (a) he may require the owner or occupier of the premises to produce, either forthwith or at a time and place to be fixed by the proper officer, any book, document or thing which the owner or occupier is required to keep under the provisions of this Act or which relates to any imported or exported goods, or to any goods to be imported or exported by the owner or occupier; (b) he may examine and take copies of any such book or document; (c) he may seize and detain any such book, document or thing if in his opinion it may afford evidence of the commission of an offence under this Act; (d) he may require the owner or occupier to answer questions relating to any such book, document or thing, or to any entry in the book or document; (e) he may require any container, envelope or other receptacle in the premises to be opened; (f) he may, at the risk and expense of the licensee, owner or occupier, open and examine any package or any goods or materials in the premises; (g) he may take and retain without payment such reasonable samples of any goods or materials as he may think necessary for the performance of his duties.

[Issue 1] 118 [Rev.

2012] CAP.

472 Customs and Excise (3) Where, on the search of premises under this section, uncustomed goods, or documents relating to uncustomed goods, are found, the proper officer may seize and carry away those goods or documents.

(4) Where, on the search of premises under this section, plant or excisable goods, or materials, are found in relation to which an offence under this Act has been committed, then the plant, goods and materials shall be liable to forfeiture.

(5) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.

[Act No.

8 of 1991, s.

29.] 175.

Power to seal, etc., buildings, etc.

(1) An officer may, in the course of his duty, lock up, seal, mark or otherwise secure (a) any building, room, place, receptacle or item of plant; (b) any excisable goods or materials in a factory; (c) aircraft, vessels, vehicles or containers.

(2) A person who, except by authority, opens, breaks, alters or in any way interferes with a lock, seal, mark or other fastening placed by an officer in accordance with the provisions of this section on any building, room, place, receptacle, item of plant, excisable goods, or materials, shall be guilty of an offence.

[Act No.

6 of 1994, s.

9.] 176.

Search warrants (1) Without prejudice to any other power under this Act, where an officer declares on oath before a magistrate that he has reasonable grounds to believe that there are in any premises (a) uncustomed goods or documents relating to uncustomed goods; or (b) plant which has been utilized for, or materials used in, the manufacture of excisable goods contrary to this Act, then the magistrate may by warrant under his hand authorize the officer to enter upon and search, with such force as may be necessary and by day or by night, the premises and to seize and carry away any uncustomed goods, plant or documents relating to uncustomed goods found therein.

(2) An officer in possession of a search warrant may require a police officer to assist him in the execution of the warrant and a police officer so required shall render assistance accordingly.

177.

Power to require production of books, etc.

(1) Where (a) information has been given to the proper officer that goods have been, or are intended to be, smuggled, undervalued or dealt with contrary to this Act; or 119 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (b) any thing or goods have been seized under this Act, then the proper officer may require the owner of the goods or thing forthwith to produce all books and documents, whether in written form or in micro-film, magnetic tape or any other form of mechanical or electronic data retrieval mechanism relating in any way thereto, or to any other goods imported, exported, carried coastwise, manufactured, purchased, sold or offered for sale by that owner within a period of five years immediately preceding the requirement.

(2) On production of the books or documents the proper officer may inspect and take copies of any entries therein; and the proper officer may seize and detain any such book or document if in his opinion it may afford evidence of the commission of an offence under this Act.

[Act No.

6 of 1981, s.

2, Act No.

7 of 2002, s.

14.] 178.

Power to call for aid A person making a seizure or arrest in accordance with the provisions of this Act may call upon any other person to assist him, and assistance shall be rendered accordingly.

Offences 179.

Assembling to contravene provisions of Act A person who (a) assembles with two or more persons for the purpose of contravening any of the provisions of this Act; or (b) having so assembled, contravenes any of the provisions of this Act, shall be guilty of an offence and liable to imprisonment for a term not exceeding five years.

180.

Offences with violence, etc.

(1) A person who (a) maliciously shoots at an aircraft, vessel or vehicle in the service of the customs; (b) maliciously shoots at, maims or wounds an officer while in the execution of his duty; or (c) commits with violence any of the offences referred to in subsection (4), shall be guilty of an offence and liable to imprisonment for a term not exceeding twenty years.

(2) A person who (a) while committing an offence under this Act is armed with a firearm or other offensive weapon; or (b) while being so armed, is found with goods liable to forfeiture under this Act, shall be guilty of an offence and liable to imprisonment for a term not exceeding ten years.

[Issue 1] 120 [Rev.

2012] CAP.

472 Customs and Excise (3) A person who (a) while committing an offence under this Act is disguised in any way; or (b) while being so disguised, is found with goods liable to forfeiture under this Act, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years.

(4) A person who (a) staves, breaks, destroys or throws overboard from an aircraft, vessel or vehicle any goods for the purpose of preventing the seizure thereof; or (b) rescues, staves, breaks, destroys or throws overboard from an aircraft, vessel or vehicle any goods for the purpose of preventing the securing of those goods after they have been seized; or (c) rescues a person arrested for any offence under this Act; or (d) in any way obstructs an officer in the execution of his duty, shall be guilty of an offence.

(5) For the purposes of this section violence means any criminal force or harm to a person, or any criminal mischief to property, or any threat or offer of that force,harm or mischief, or the carrying or use of any dangerous or offensive weapon so that terror is likely to be caused to any person, or conduct as is likely to cause in any person a reasonable apprehension of criminal force, harm or mischief, to him or to his property.

181.

Attempts to commit offences A person who attempts to commit an offence under this Act shall be guilty of an offence and liable to be punished as though he had actually committed the offence.

182.

Offence to warn offender (1) A person who, with intent to obstruct an officer in the execution of his duty, warns, or does any action for the purpose of warning, another person engage in the commission of an offence under this Act, whether or not that other person is in a position to take advantage of the warning or act, shall be guilty of an offence and liable to imprisonment for a term not exceeding six years or to a fine not exceeding six hundred thousand shillings or to both.

(2) Where a person is charged with an offence under this section, the burden of proving that anything done by him was not done with that intent shall be upon that person.

(3) A person may prevent another person from giving any such warning and for that purpose may enter upon any land and shall not thereby be liable to legal proceedings.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

41, Act No.

6 of 2001, s.

13.] 121 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 183.

Offence to assume character of officer A person, not being an officer, who takes or assumes the name, designation, character or appearance of an officer for the purpose of (a) obtaining admission to an aircraft, vessel, vehicle, premises or place; or (b) doing or procuring to be done an act which he would not be entitled to do or procure to be done on his own authority; or (c) doing any unlawful act, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years in addition to any other punishment to which he may be liable for the commission of the unlawful act.

184.

Master of vessel, etc., used for smuggling or evasion guilty of offence A master of an aircraft or vessel, and a person in charge of a vehicle, which is within Kenya and (a) which has a secret or disguised place adapted for concealing goods, or a device adapted for smuggling goods; or (b) which has in it, or in any manner attached to it, or which is conveying, or has conveyed in any manner goods imported, carried coastwise or intended for exportation contrary to this Act; or (c) from or in which any part of the cargo of the aircraft, vessel or vehicle has been thrown overboard, broken, rescued, destroyed or staved in order to prevent seizure, shall be guilty of an offence and liable (i) in the case of the master of a vessel of less than two hundred and fifty tons register, to a fine not exceeding three hundred thousand shillings; and any vessel and goods in respect of which the offence has been committed shall be liable to forfeiture; (ii) in the case of the master of an aircraft, or of a vessel of two hundred and fifty tons register or more, to a fine of such amount as the court deems just; and the aircraft or vessel in respect of which the offence has been committed may be seized and detained until the fine is paid or security therefore given, and any goods in respect of which the offence has been committed shall be liable to forfeiture; (iii) in the case of the person in charge of a vehicle, to a fine not exceeding one million five hundred thousand shillings; and the vehicle and goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

13 of 1995, s.

42, Act No.

6 of 2001, s.

14.] 185.

Offence in respect of prohibited, restricted and uncustomed goods (1) A person who (a) imports or carries coastwise (i) prohibited goods, whether or not those goods are unloaded; or [Issue 1] 122 [Rev.

2012] CAP.

472 Customs and Excise (ii) restricted goods contrary to any conditions regulating the importation or carriage coastwise of those goods, whether or not those goods are unloaded; (b) unloads after importation or carriage coastwise (i) prohibited goods; or (ii) restricted goods which have been imported or carried coastwise contrary to any condition regulating their importation or carriage coastwise; (c) exports, carries coastwise, or puts on board an aircraft, vessel or vehicle, or brings to a customs airport, customs area or place to be so put on board, for exportation or use as stores or carriage coastwise (i) prohibited goods; or (ii) restricted goods contrary to any condition regulating the exportation or use as stores or carriage coastwise of those goods; (d) acquires, has in his possession, keeps or conceals, or procures to be kept or concealed, goods which he knows, or ought reasonably to have known to be (i) prohibited goods; or (ii) restricted goods which have been imported or carried coastwise contrary to any condition regulating their importation or carriage coastwise; or (iii) uncustomed goods, shall be guilty of an offence and liable to imprisonment for a term not exceeding five years or a fine equal to three times the amount of duty and any other taxes payable on the goods in respect of which the offence is committed subject to a maximum of one million five hundred thousand shillings or to both such fine and imprisonment.

(2) Any person who, being the owner of any premises, allows any person to use such premises for the storage or sale of unaccustomed goods, shall be guilty of an offence and liable to a fine not exceeding one million shillings.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

43, Act No.

5 of 1998, s.

11, Act No.

6 of 2001, s.

15.] 186.

Offence to import or export concealed goods A person who imports or exports goods (a) which are concealed in any way; or (b) which are packed in a package (whether or not together with other goods) in a manner likely to deceive an officer; or (c) which are contained in a package of which the entry or application for shipment does not correspond with the goods, shall be guilty of an offence.

123 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 187.

Offence to make or use false documents A person who, in any matter relating to the customs (a) makes an entry which is false or incorrect in any particular; (b) makes or causes to be made a declaration, certificate, application, return, estimate, account or other document which is false or incorrect in any particular; (c) when required in accordance with this Act to answer any question put to him by an officer, refuses to answer the question or makes a false or incorrect statement in reply thereto; (d) makes a false statement or false representation in order to obtain remission, rebate, drawback or refund of duty; (e) obtains any drawback, rebate, remission or refund of duty which to his knowledge he is not entitled to obtain; (f) in any way is knowingly concerned in a fraudulent evasion of the payment of duty; (g) except by authority moves, alters or in any way interferes with any goods subject to customs control; (h) brings into Kenya or has in his possession, without lawful excuse, any blank or incomplete invoice, bill head or other similar document capable of being filled up and used as an invoice for imported goods; or (i) counterfeits or in any way falsifies, or knowingly uses when counterfeited or in any way falsified, any document required or issued by, or used for the purposes of, the customs, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

44, No.

6 of 2001, s.

16.] 188.

Offence to refuse to produce documents, etc.

A person who, when required in accordance with this Act (a) to produce a book, document or other thing in his possession or under his control; or (b) to perform an act or make a return, refuses or fails to do so shall be guilty of an offence.

189.

Offence to use false measures A person who (a) uses, keeps or provides false or unjust scales, weighing or measuring instruments, weights or measures; or (b) by any means prevents, or contrives to prevent, the proper officer from taking a just and true account of, or making proper examination of, any goods or materials, shall be guilty of an offence; and any such scales, instruments weights, measures, goods and materials in respect of which the offence was committed shall be liable to forfeiture.

[Issue 1] 124 [Rev.

2012] CAP.

472 Customs and Excise 190.

Offence to interfere with customs property A person who cuts away, casts adrift, destroys, damages, defaces or in any way interferes with an aircraft, vessel, vehicle, buoy, anchor, chain, rope, mark or other thing used for the purposes of the customs shall be guilty of an offence and liable to a fine not exceeding one hundred and twenty thousand shillings.

[Act No.

13 of 1995, s.

45, Act No.

6 of 2001, s.

17.] 191.

Offences in connection with excisable goods (1) A person who (a) conceals in or, without the consent of the proper officer, removes from a distillery any wort, wash, low wines, feints or spirits; (b) knowingly buys or receives any wort, wash, low wines, feints or spirits so concealed or removed; (c) knowingly buys or, without proper authority, receives or has in his possession, any excisable goods which have been manufactured contrary to the provisions of this Act, or which have been removed from the place where they ought to have been charged with duty before the duty payable thereon has been charged and either paid or secured; (d) without proper authority has in his possession any low wines or feints; (e) without proper authority has in his possession any wort or wash fit for distillation; or (f) having obtained any excisable goods in respect of which duty has been remitted for a particular purpose, fails to comply with any conditions imposed by the Commissioner concerning the use of those goods or uses those goods for a different purpose without the approval in writing of the proper officer, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both.

(2) Any spirits and any still, vat, utensil, wort, wash or other materials for manufacturing spirits (a) found in the possession of a person who commits an offence under subsection (1); or (b) found on premises on which such an offence has been committed, shall be liable to forfeiture.

(3) Notwithstanding any other provisions of this Act relating to goods seized as liable to forfeiture, an officer by whom a thing is seized as liable to forfeiture under subsection (2) may forthwith spill, break up or destroy that thing.

[Act No.

10 of 1980, s.

2, Act No.

13 of 1995, s.

46, Act No.

6 of 2001, s.

18.] 192.

Uncustomed goods found to be reported A person who, on finding uncustomed goods on land or floating upon or sunk in the sea, fails to report the discovery to the nearest officer shall be guilty of an 125 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise offence and liable to a fine not exceeding twenty thousand shillings and any goods in respect of which the offence has been committed shall be liable to forfeiture.

[Act No.

13 of 1995, s.

47, Act No.

6 of 2001, s.

19.] 193.

Goods offered on pretence of being smuggled Where goods are offered for sale under the pretence that they are uncustomed goods, then those goods, whether or not they are in fact uncustomed goods, shall be liable to forfeiture.

194.

Aiders, abettors, etc.

(1) A person who aids, abets, counsels or procures the commission of an offence under this Act or authorizes another person so to do shall be liable to be charged and, if convicted, punished as though he had actually committed the offence.

(2) Where an offence under this Act is committed by a body corporate, every person who at the time of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was acting or purporting to act in that capacity, shall also be guilty of the offence unless he proves that the offence was committed without his consent or knowledge and that he exercised the due diligence to prevent the commission of the offence that he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.

[Act No.

7 of 2002, s.

15.] 194A.

Sale of adulterated petroleum products prohibited (1) No person shall (a) mix, or cause to be mixed, any refined petroleum products; or (b) possess or offer for sale, any mixture of refined petroleum products, or any refined petroleum product which does not meet the Kenya Standard declared under the Standards Act (Cap.

496).

(2) A person who contravenes the provisions of subsection (1) shall be guilty of an offence and liable to a fine not exceeding five million shillings or to imprisonment for a term not exceeding three years, or to both and the products in respect of which the offence is committed shall be liable to forfeiture.

[Act No.

9 of 2000, s.

14, Act No.

7 of 2002, s.

16, Act No.

4 of 2004, s.

18.] PART XV PENALTIES, FORFEITURES AND SEIZURES 195.

General penalty (1) A person guilty of an offence under this Act for which no specific penalty is provided shall be liable to a fine not exceeding one million five hundred thousand shillings.

(2) Where, on conviction for an offence under this Act, a person becomes liable to a fine not exceeding a specified amount, then the court may impose a fine not exceeding three times the value of any goods in respect of which the [Issue 1] 126 [Rev.

2012] CAP.

472 Customs and Excise offence was committed or the specified amount, whichever is the greater; and for the purpose of determining the value of those goods (a) the Commissioner shall cause the goods to be appraised by the proper officer; (b) the proper officer shall appraise the goods according to the rate and price for which goods of the same kind but of the best quality upon which duties have been paid were sold at or about the time of the offence, or according to the rate and price for which goods of the same kind but of the best quality were sold in bond at or about the time of the offence with the duties thereon added to that rate or price in bond; and no regard shall be had to any damage or injury sustained by the goods; (c) a certificate of the appraised value given under the hand of the Commissioner shall be prima facie evidence of the value of those goods.

[Act No.

13 of 1995, s.

48, Act No.

8 of 1997, s.

10, Act No.

6 of 2001, s.

20.] 196.

Goods liable to forfeiture In addition to any other circumstances in which goods are liable to forfeiture under this Act, the following goods shall be liable to forfeiture (a) prohibited goods; (b) restricted goods which are dealt with contrary to any condition regulating their importation, exportation or carriage coastwise; (c) uncustomed goods; (d) goods which are imported, exported or carried coastwise concealed in any manner, or packed in a package (whether with or without other goods) in a manner appearing to be intended to deceive an officer; (e) goods which are imported, exported or carried coastwise contained in a package of which the entry, application for shipment or application to unload does not correspond with the goods; (f) goods subject to customs control which are moved, altered or in any way interfered with, except with the authority of an officer; (g) goods in respect of which, in any matter relating to the customs, an entry, declaration, certificate, application or other document, answer, statement or representation, which is knowingly false or knowingly incorrect in any particular has been delivered, made or produced; (h) goods in respect of which drawback, rebate, remission or refund of duty has been unlawfully obtained.

197.

Vessels, etc., liable to forfeiture (1) A vessel of less than two hundred and fifty tons register, and a vehicle, animal or other thing made use of in the importation, landing, removal, conveyance, carriage coastwise or exportation of goods or other things liable to forfeiture under this Act shall itself be liable to forfeiture.

127 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (2) An aircraft, or a vessel of two hundred and fifty tons register or more made use of in the importation, landing, removal, conveyance, carriage coastwise or exportation of goods or other things liable to forfeiture under this Act shall not itself be liable to forfeiture but the master of the aircraft or vessel shall be guilty of an offence and liable to a fine of such amount as the court deems just; and the aircraft or vessel may be seized and detained until the fine is paid or security therefore given.

(3) Where an aircraft, vessel, vehicle, animal or other thing is liable to forfeiture under this Act, then the tackle, apparel, furniture and all other gear used in connection therewith shall also be liable to forfeiture therewith.

198.

Provisions relating to goods liable to forfeiture (1) Where goods are liable to forfeiture under this Act, then the package in which the goods are, and all the contents of the package, shall also be liable to forfeiture therewith.

(2) Where goods which are prohibited goods or restricted goods have been shipped for importation without knowledge by the shipper of the prohibition or restriction and before, in the opinion of the Commissioner, the expiration of a reasonable time for that information to be available at the port of shipment, then, notwithstanding this Act, those goods shall not on importation be liable to forfeiture but shall be re-exported, or otherwise disposed of, as the Commissioner may determine; and pending re-exportation or disposal the goods shall be subject to customs control.

199.

Power to seize goods liable to forfeiture (1) An officer or police officer may seize an aircraft, vessel, vehicle, goods, animal or other thing liable to forfeiture under this Act or which he has reasonable grounds to believe is liable to forfeiture; and any such aircraft, vessel, vehicle, goods, animal or other thing may be seized whether or not a prosecution for an offence under this Act which rendered it liable to forfeiture has been, or will be, taken.

(2) An aircraft, vessel, vehicle, goods, animal or other thing seized and detained under this Act shall be taken to a customs warehouse or to such other place of security as the proper officer may consider appropriate.

(3) The Commissioner may, at any time prior to the commencement of proceedings under this Act relating to an aircraft, vessel, vehicle, goods, animal or other thing which has been seized under this Act, release it and return it to the person from whom it was seized, if he is satisfied that it was not liable to seizure.

(4) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.

200.

Procedure on seizure (1) Where a thing has been seized under this Act, then, unless the thing was seized in the presence of the owner thereof, or, in the case of an aircraft or vessel, of the master thereof, the officer effecting the seizure shall, within one [Issue 1] 128 [Rev.

2012] CAP.

472 Customs and Excise month of the seizure, give notice in writing of the seizure and of the reasons therefore to the owner thereof or, in the case of an aircraft or vessel, to the master thereof: Provided that (i) no notice of seizure shall be given where a person has, within the period of one month, been prosecuted for the offence by reason of which the thing has been seized, or the offence has been compounded under Part XVII, and if, after the notice has been given but before condemnation of the thing in accordance with this Act (a) a prosecution is brought, then the thing shall be dealt with in accordance with section 201 as if no notice had been given; (b) the offence is so compounded, then the thing shall be dealt with in accordance with Part XVI I as if no notice had been given; (ii) where the thing has been seized in the presence of a person coming within the definition of owner for the purposes of this Act, then it shall not be necessary for the officer effecting the seizure to give notice thereof to any other person coming within that definition; (iii) a notice given to a person coming within the definition of owner shall be deemed to be notice to all other persons coming within that definition; (iv) where no person coming within the definition of owner is known, then it shall not be necessary for the officer effecting the seizure to give notice thereof to any person.

(2) Where goods which are of a perishable nature or are animals are seized, the Commissioner may direct that the goods shall be sold forthwith, either by public auction or by Private treaty, and that the proceeds of sale shall be retained and dealt with as if they were the goods.

(3) Where anything liable to forfeiture under this Act has been seized, then (a) if a person is being prosecuted for the offence by reason of which the thing was seized, the thing shall be detained until the determination of such prosecution and dealt with in accordance with section 201; (b) in any other case, the thing shall be detained until one month after the date of the seizure, or the date of a notice given under subsection (1), as the case may be; and if no claim is made therefore as provided in subsection (4) within the period of one month, the thing shall thereupon be deemed to be condemned.

(4) Where anything liable to forfeiture under this Act has been seized, then, subject to proviso (i) to subsection (1) and to subsection (3)(a), the owner thereof may, within one month of the date of the seizure or the date of a notice given under subsection (1), as the case may be, by notice in writing to the Commissioner claim the thing.

129 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (5) Where a notice of claim has been given in accordance with subsection (4), then the thing seized shall be detained by the Commissioner to be dealt with in accordance with this Act: Provided that the Commissioner may permit the thing to be delivered to the person making the claim (hereinafter in this Part referred to as the claimant) subject to the claimant giving security for the payment of the value thereof, as determined by the Commissioner, in the event of its condemnation.

201.

Effect of conviction, etc., on things liable to forfeiture (1) Where a person is prosecuted for an offence under this Act and any thing is liable to forfeiture by reason of the commission of that offence, the conviction of that person of that offence shall, without further order, have effect as the condemnation of that thing.

(2) Where a person is prosecuted for an offence under this Act and anything is liable to forfeiture by reason of the commission of that offence, then, on the acquittal of that person, the court may order that thing either (a) to be released to the person from whom it was seized or to the owner thereof; or (b) to be condemned.

202.

Procedure after notice of claim (1) Subject to subsection (2), where the owner of any thing seized claims it by notice to the Commissioner pursuant to section 200(4), the owner may, within two months of the date of the notice, institute proceedings for the recovery of the thing seized: Provided that where no proceedings are instituted under this subsection within the period specified, the thing seized shall be condemned.

(2) Where (a) the owner of any thing seized is charged with an offence by reason of which the thing is seized; and (b) the charges preferred are subsequently withdrawn for any reason, the period specified in subsection (1) shall begin to run on the date such charges are withdrawn.

(3) Where proceedings are instituted under subsection (1), any thing seized shall be condemned if (a) the court is satisfied that the thing (i) is liable to forfeiture under this Act; or (ii) comprises prohibited or restricted goods which have been imported or carried coastwise or attempted to be exported in contravention of any law; or (b) the court is not satisfied that the claimant is the owner of, or is entitled to possession of, the thing.

(4) If anything seized is not condemned under subsection (3), the court shall release it to the owner subject to the payment of any applicable duty.

[Act No.

10 of 1990, s.

6, Act No.

4 of 2004, s.

19.] [Issue 1] 130 [Rev.

2012] CAP.

472 Customs and Excise 203.

Provisions relating to condemnation (1) Where any thing has been seized under this Act provisions as being liable to forfeiture, then the condemnation of the thing shall in no way be affected by the fact that an owner of the thing was in no way concerned with the act which rendered it liable to forfeiture.

(2) Where any thing is condemned under this Act, then (a) subject to section 214, the thing shall be forfeited and may be sold, destroyed or otherwise disposed of as the Commissioner may think fit; (b) condemnation of the thing shall have effect as from the date when the liability to forfeiture arose; (c) condemnation shall, subject to any appeal in proceedings which resulted in condemnation, be final and, save as provided in section 204 no application or proceedings for restoration or in detinue by any person shall lie.

(3) Where goods have been condemned and are in the possession of some authority other than the customs they shall be returned to the customs for disposal under subsection (2).

[Act No.

6 of 1981, s.

2, Act No.

10 of 1988, s.

14.] 204.

Restoration of seizure (1) Where anything has been seized under this Act, the Minister may, on application by the person from whom the thing was seized, whether or not such thing has been condemned, direct that it be released to the applicant upon such terms and conditions as the Minister may think fit.

(2) An application under subsection (1) shall be in writing and shall be forwarded to the Minister through the Commissioner.

[Act No.

8 of 1996, s.

7.] PART XVI LEGAL PROCEEDINGS 205.

Proceedings triable in subordinate court of first class (1) Without prejudice to the powers of any other court of competent jurisdiction, a prosecution for an offence under this Act may be heard and determined before a subordinate court of the first class; and where any such court hears and determines the prosecution it shall have jurisdiction to impose any fine or any sentence of imprisonment which may be imposed under this Act on a person convicted of the offence.

(2) Without prejudice to the powers of any other court of competent jurisdiction, proceedings under Part XV relating to a claim to any thing which has been seized under this Act, and a claim to any duties, rents, charges, expenses or other sums payable under this Act, may be heard and determined, without limit of amount, in civil proceedings before a subordinate court of the first class.

(3) Save where otherwise expressly provided, a person brought before a court for an offence under this Act shall be dealt with in accordance with the Criminal Procedure Code (Cap.

75).

131 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 206.

Actions by or against the Commissioner (1) Where under this Act proceedings may be brought by or against the Commissioner, then the Commissioner may sue or be sued in the name of the Commissioner of Customs and Excise and may for all purposes be described by that name; and, notwithstanding that an action may lie in tort, the Commissioner shall be responsible for the acts and defaults of an officer as if the officer were his servant or agent: Provided that nothing herein contained shall confer a right of action against the Commissioner in his representative capacity, whether in contract or in tort, unless such right of action is specifically given in any other provision in this Act.

(2) Where under this Act proceedings are brought by or against the Commissioner in his representative capacity, costs may be awarded to or against the Commissioner.

(3) Where under this Act proceedings are brought by or against the Commissioner in his representative capacity and (a) any sums or costs are recovered by the Commissioner, then those sums or costs shall be credited to the customs and excise revenue: (b) any damages or costs are ordered to be paid by the Commissioner, then those damages or costs shall be paid out of the monies appropriated for the administration of the customs and the Commissioner shall not be personally liable therefore.

207.

Limitation of proceedings Proceedings for an offence under this Act may be commenced, and anything liable to forfeiture under this Act may be seized, within five years of the date of the offence.

208.

Provisions relating to proof, etc., in proceedings In proceedings under this Act (a) it shall not, unless it is expressly so provided, be necessary to prove guilty knowledge; (b) the onus of proving the place of origin of goods, or the payment of the proper duties, or the lawful importation, landing, removal, conveyance, exportation or carriage coastwise of goods, or the place of manufacture of excisable goods, or that spirits in respect of which duty has been remitted for a particular purpose have been used for that purpose, or the payment of the proper duties, or the lawful manufacture of excisable goods, or that any materials or plant have been unlawfully seized, shall be on the person prosecuted or claiming anything seized under this Act; (c) the averment by the Commissioner (i) that a person is or was an officer or is or was employed in the prevention of smuggling, or that an act was performed by an officer in the execution of his duty; [Issue 1] 132 [Rev.

2012] CAP.

472 Customs and Excise (ii) that any goods were staved, broken, destroyed, rescued or thrown overboard, or were so staved, broken, destroyed, rescued or thrown overboard for the purpose of preventing the seizure thereof or the securing thereof after seizure; (iii) that any act was done within the limits of a port or at, in or over any part of Kenya; (iv) that the Commissioner, or an officer, is or is not satisfied as to any matter as to which he is required to be satisfied under this Act; (v) that the Commissioner has directed or requested proceedings under this Act to be instituted, shall be prima facie evidence of that fact; (d) a certificate purporting to be signed by or on behalf of the Government Analyst or the Government Chemist shall be receivable in evidence and shall be prima facie evidence of the matters recorded therein; (e) the production of a document purporting to be signed or issued by the Commissioner or any person in the service of the Government shall be prima facie evidence that the document was so signed or issued; (f) a copy, certified under the hand of the Commissioner, of an entry in a book or document required to be kept for the purposes of this Act shall be receivable in evidence and shall be prima facie evidence of the entry and of the matters recorded therein; (g) any information, communication, certificate, official report or other document purporting to originate from or to be certified under the hand and seal or stamp of office of a principal officer of customs and excise or of any other competent authority in a foreign country and produced by the Commissioner shall be receivable in evidence and shall be prima facie evidence of the matters communicated or recorded therein; (h) a certificate or a copy of a document or publication purporting to be signed or issued by or under the authority of the Customs Co- operation Council (established by an international convention at Brussels on 15th December, 1950) and produced by the Commissioner shall be receivable in evidence and shall be prima facie evidence of the matters contained therein; (i) any information, communication or certificate or a copy of a document purporting to be signed or issued by or under the authority of any institution, organization or firm recognized and authorized by the Government under any agreement and produced by the Commissioner shall be receivable in evidence and shall be prima facie evidence of the matters communicated or contained therein; (j) an officer shall be a competent witness notwithstanding that he is entitled to a reward; 133 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (k) the fact that security has been given by bond or otherwise for the payment of duty or for the compliance with any condition in respect of the non-payment of which or non-compliance with which the proceedings are brought shall not be a defence.

[Act No.

10 of 1987, s.

6, Act No.

8 of 1989, s.

5.] 209.

Provisions relating to penalties for offences (1) Where any court imposes on a person a fine for an offence under this Act in relation to which an alternative of imprisonment is not specified, then the court may order that person, in default of payment of the fine, to be imprisoned for a term not exceeding (a) twelve months, where the fine imposed does not exceed ten thousand shillings; (b) three years, where the fine imposed exceeds ten thousand shillings.

(2) Where a person is convicted of an offence under this Act involving intent to defraud, then the maximum fine which may be imposed on that person shall be double that otherwise provided under this Act.

(3) Where a person is convicted of an offence under this Act and is liable to a fine of twenty thousand shillings or more and that person has previously been convicted of an offence under this Act or has previously been ordered to pay a sum of money under Part XVII and that order has been enforced by a court, then the court before which the person is so convicted may order that person to be imprisoned for a term not exceeding three years, or to pay the fine to which he is so liable, or to be both so imprisoned and fined.

(4) Where an offence under this Act is committed by a body corporate and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, a director, manager, secretary or similar officer of the body corporate, or a person purporting to act in any such capacity, then he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

[Act No.

10 of 1988, s.

16.] 210.

Place of trial A person charged with an offence under this Acts may be proceeded against, tried and punished in any place in which he may be in custody for that offence as if the offence had been committed in that place; and the offence shall for all purposes incidental to, or consequential upon, the prosecution, trial or punishment thereof be deemed to have been committed in that place: Provided that nothing herein contained shall preclude the prosecution, trial and punishment of that person in a place in which, but for the provisions of this section, that person might have been prosecuted, tried and punished.

211.

Protection of witnesses (1) No witness on behalf of the Government or of the Commissioner in proceedings under this Act shall be compelled to disclose the fact that he received information relating to a customs matter, or the nature of that information, or the name of the person who gave that information.

[Issue 1] 134 [Rev.

2012] CAP.

472 Customs and Excise (2) No officer appearing as a witness in any proceedings shall be compelled to produce any confidential reports made or received by him in his official capacity or any confidential information received by him in that capacity.

212.

Reasonable grounds a defence in any action against officer (1) Where any proceedings, whether by way of prosecution or otherwise, are taken under this Act, and (a) the proceedings result in a determination in favour of a person prosecuted, or in favour of an owner claiming anything which has been seized; and (b) the proceedings arise out of an act done, whether by way of seizure or otherwise by an officer in the execution or intended execution of his duty under this Act; and (c) the court before which the proceedings are determined finds that there were reasonable grounds for the act, then the court shall, on request made by or on behalf of the officer, so certify on the record; and a certified copy of that finding shall, on the request of the officer, be delivered to him and shall be receivable in evidence in any proceedings in proof of that finding.

(2) No officer shall be liable to any action or other proceedings on account of an act in respect of which a court has, under subsection (1), found that there were reasonable grounds for the act.

(3) Where proceedings are brought against an officer on account of an act done, whether by way of seizure or otherwise in the execution or intended execution of his duty under this Act and judgment is given against the officer, then, notwithstanding that in proceedings referred to in subsection (1), a court has not found that there were reasonable grounds for the act, if the court before which the proceedings are heard is satisfied that there were reasonable grounds for the act, the plaintiff shall be entitled to recover anything seized, or the value thereof, but shall not otherwise be entitled to damages and no costs shall be awarded to either party.

213.

Power of officer to prosecute Any officer may appear and prosecute in a prosecution before a subordinate court for an offence under this Act.

PART XVII SETTLEMENT OF CASES BY THE COMMISSIONER 214.

Power of Commissioner to compound offence by agreement (1) The Commissioner may, where he is satisfied that a person has committed an offence under this Act in respect of which a penalty of a fine is provided, or in respect of which anything is liable to forfeiture, compound the offence and may order that person to pay such sum of money, not exceeding the amount of the fine to which he would have been liable if he had been prosecuted and convicted for the offence, as he may think fit; and he may order anything liable to forfeiture in connection therewith to be condemned: Provided that the Commissioner shall not exercise his powers under this section unless the person in writing admits that he has committed the offence and requests the Commissioner to deal with the offence under this section.

135 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (2) Where the Commissioner makes an order under this section (a) the order shall be put into writing and shall have attached to it the request of the person to the Commissioner to deal with the matter; and (b) the order shall specify the offence which the person committed and the penalty imposed by the Commissioner; and (c) a copy of the order shall be given to the person if he so requests; and (d) the person shall not be liable to further prosecution in respect of the offence save with the express consent in writing thereto of the Attorney-General; and, unless that consent has been given, if a prosecution is brought it shall be a good defence for that person to prove that the offence with which he is charged has been compounded under this section; and (e) subject to paragraph (d), the order shall be final and shall not be subject to appeal and may be enforced in the same manner as a decree or order of the High Court.

[Act No.

10 of 1980, s.

2.] PART XVIII MISCELLANEOUS 215.

Attendance of master before Commissioner Where under the provisions of this Act the master or agent of an aircraft or vessel is required to answer questions put to him by the Commissioner or an officer, and the aircraft or vessel has not left its final position, anchorage or berth preparatory to leaving Kenya, then the Commissioner, or officer, may require the master to attend before him at the office of the Commissioner, or of the officer, as the case may be, for the purpose of answering the questions: Provided that the master may, with the consent of the Commissioner or officer, depute a senior officer of the aircraft or vessel to attend at the office for that purpose; and in that case any reply made to a question put to the senior officer by the Commissioner or officer shall, for the purposes of this Act, be deemed to be a reply made by the master.

216.

Provisions related to prescribed forms (1) Where the form of an entry, bond, return, account or other document required or authorised for the purposes of this Act has been prescribed, then all entries, bonds, returns, accounts or other documents shall be in the prescribed form and shall contain all the prescribed particulars.

(2) Where a prescribed form contains, by way of note or otherwise, a clear direction or indication of a requirement as to (a) the colour or size of the form; (b) the number of copies of the form to be tendered (and the word in duplicate or similar words shall be sufficient indication of the number required); (c) the nature or form of the information to be furnished; [Issue 1] 136 [Rev.

2012] CAP.

472 Customs and Excise (d) any action to be taken by the person concerned, or his agent, in the transaction in which the form is used; (e) the receipts to be signed by any person in proof of the fact that the goods described in the form have been received for carriage or otherwise, then the requirements so indicated shall be deemed to have been prescribed.

(3) The proper officer may require copies of a prescribed form in addition to the numbers indicated on that form.

217.

Provisions related to all documents (1) Where a document required or authorized for the purposes of this Act contains any words not in the English language, then the person producing or using the document may be required to produce therewith a correct English translation of those words.

(2) Where a person is required to submit a form for the purposes of this Act, then the proper officer may require that person to submit as many copies thereof as he may think necessary.

(3) Where the proper officer requires an invoice to be produced for goods which have been imported, exported, carried coastwise or entered in transit or for transhipment, he may require the invoice to be submitted in original and duplicate and he may retain both.

(3A) Where a person is required under this Act to keep a document or record, the person shall retain the document or record for at least seven years after the document or record was created.

(3B) Where, under the provisions of this Act, any account, books of account, or other records are required to be kept, such accounts, books or records may be kept in written form or in micro-film, magnetic tape or in any other form of mechanical or electronic data retrieval mechanism.

(4) A person who fails to comply with a requirement under this section shall be guilty of an offence.

[Act No.

4 of 2004, s.

20.] 218.

Production of documents (1) The proper officer may, within five years of the date of importation or exportation, carriage coastwise, manufacture or delivery of any goods, require the owner thereof (a) to produce all books and documents relating in any way to those goods; and (b) to answer any questions in relation thereto; and (c) to make such declaration with respect to the weight, number, measure, strength, value, cost, selling price, origin, destination or place of transhipment of those goods, as the proper officer may think fit.

137 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (2) The proper officer may require any person who imports, exports or manufactures any goods similar to the goods to which subsection (1) applies but who is not the owner thereof (a) to produce all books and documents relating in any way to his goods; and (b) to furnish any information or particulars in relation thereto; and (c) to make such declaration with respect to the weight, number, measure, strength, value, cost, selling price, origin, destination or place of transhipment of his goods previously imported, or intended to be imported by him as the proper officer may think fit.

(3) The proper officer may require a person concerned in the exportation of goods to produce, within such time as the proper officer may consider reasonable, a certificate from the customs authorities at the port of discharge of the due discharge thereat of those goods according to the export entry.

(4) Where a person fails to comply with a requirement made by the proper officer under this section, then the proper officer may refuse entry or delivery, or prevent exportation of the goods, or may allow entry, delivery or exportation upon the deposit of such sum, pending the production of the books and documents, as he may think fit; and a deposit so made shall be forfeited and paid into the customs and excise revenue if the documents are not produced within three months, or such further time as the proper officer may permit of the date of the deposit.

(5) Where a requirement made by the proper officer under this section relates to goods which have already been delivered or exported and the owner fails to comply with that requirement, then the proper officer may refuse to allow the owner to deliver or export any other goods.

(6) The proper officer may retain any document produced by any owner under the provisions of this section but the owner shall be entitled to a copy thereof certified under the hand of the Commissioner; and the certified copy shall be receivable in evidence in all courts and shall have equal validity with the original.

(7) A person who fails to comply with any requirement made under this section shall be guilty of an offence.

[Act No.

8 of 1991, s.

30, Act No.

6 of 1994, s.

10.] 218A.

Determination of duty for failure to keep records, etc.

Where, in the opinion of the Commissioner, a person has failed to pay duty which is payable by him by reason of (a) his failure to keep proper books of account, records or documents, as required under this Act, or the incorrectness or inadequacy of those books of account, records or documents; or (b) his failure to make any return required under this Act, or delay in making such return, or the inadequacy or incorrectness of any such return, the Commissioner may, on such evidence as may be available to him, and according to the best of his own judgment, determine the amount of the duty, if any, which is payable.

[Act No.

4 of 2004, s.

21.] [Issue 1] 138 [Rev.

2012] CAP.

472 Customs and Excise 219.

Power to require information from importers concerning dumping (1) The Commissioner may require the importer of goods regarded as having been dumped to state such facts concerning the goods and their history as the Commissioner may think necessary to determine whether the goods are goods originating in a country specified in an order or are goods exported from any country, and to furnish him in such form as he may require with proof of any statements so made; and if proof is not furnished to his satisfaction or the required facts are not stated, the goods shall be deemed for the purposes of this Act to have originated in or, as the case may be, to have been exported from, such country as he may determine.

(2) Where the question whether any and if so what dumping duty is chargeable on the goods depends on other matters besides the country in which the goods originated or from which they were exported, the Commissioner may also require the importer to state such facts as the Commissioner may think necessary to determine that question, and with regard to those other matters to furnish him in such form as he may require with proof of any statements so made; and if proof is not furnished to his satisfaction or the required facts are not stated, those facts shall be deemed for the purposes of duty imposed by an order to be such as he may determine.

220.

Provisions relating to declaration and signatures (1) Where under this Act a declaration is required or authorized to be made, then the declaration may be made before a magistrate, notary public or commissioner for oaths, or before an officer authorized by the Commissioner for that purpose.

(2) Where under this Act a document is required or authorized to be signed in the presence of the Commissioner or of a particular officer, then, if the document is signed in the presence of a witness who is approved by, and whose signature is known to, the Commissioner or the particular officer, the document shall be deemed for the purpose of this Act to have been signed in the presence of the Commissioner or the particular officer.

221.

Receipts for payment on entry Where a person requires a receipt for money paid and brought to account in respect of an entry, then that person shall furnish the proper officer with an additional copy, marked as such, of the entry and the additional copy duly signed by the proper officer and acknowledging receipt of the money shall be given to that person and shall constitute the receipt for the payment.

222.

Service of notices, etc.

(1) Where under this Act a notice or other document is required or authorized to be served on, or given or delivered to, the Commissioner or any other officer, then the notice or other document may be so served, given or delivered (a) by delivering it personally to the Commissioner or other officer; or (b) by leaving it at the office of the Commissioner or other officer; or (c) by sending it by post to the Commissioner or other officer.

139 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (2) Where under this Act a notice or other document is required or authorized to be served on, or given or delivered to a person by the Commissioner or any other officer, then such notice or other document may be so served, given or delivered (a) by delivering it personally to that person; or (b) by leaving it at the usual or last known place of address of that person; or (c) by sending it by post addressed to that person at his usual or last known place of address.

223.

Provisions relating to loading, etc., of goods Where under this Act goods are required or authorized to be (a) loaded, unloaded or removed to any place for security, examination, weighing, sorting or any other purpose prior to delivery or, in the case of goods for export, to exportation, then all such operations shall be performed by or at the expense of the owner of the goods; (b) unpacked, sorted, piled or otherwise prepared for examination, then all such operations shall be performed by and at the expense of the owner of the goods and in such manner as the proper officer may require so as to enable him to examine and take account of the goods.

224.

Proper officer may take or allow samples to be taken (1) The proper officer may at any time take samples of goods subject to customs control for such purposes as the Commissioner may think necessary; and any such samples shall be disposed of and accounted for in such manner as the Commissioner may direct.

(2) The proper officer may, subject to such conditions as he may impose, permit the owner of any goods subject to customs control to take samples of those goods without payment of the duty thereon at the times the samples are taken.

225.

Recovery of excise duty by distress (1) Where duty remains unpaid by a person after the time when, in accordance with the provisions of this Act, it is required to be paid, then the Commissioner may authorize distress to be levied (a) upon the goods, chattels and effects of the person who should have paid the duty wherever those goods, chattels and effects may be found; and (b) upon the plant of any factory and upon any vats, vehicles, animals or other articles used in the manufacture, sale or distribution of excisable or other goods by that person and found on any premises in the use or possession of that person or of any person on his behalf or in trust for him.

(2) The warrant of distress shall be in the form set out in the Sixth Schedule and the warrant shall be authority to distrain for the amount of the duty specified herein; and for the purpose of levying distress the person authorized under the [Issue 1] 140 [Rev.

2012] CAP.

472 Customs and Excise warrant may, if necessary, break open any building or place in the daytime and may call to his assistance a police officer and the police officer shall render assistance accordingly.

(3) Where any thing has been distrained upon under a warrant, then it shall be kept at the cost of the owner thereof for a period of fourteen days or until the amount due in respect of duty and of the costs and charges of, and incidental to the distress are paid, whichever is the sooner; and if at the end of the period of fourteen days the duty, costs and charges are not paid in full then the thing may be sold.

(4) Where any thing is sold in accordance with this section, then the proceeds of sale shall be applied in discharge of (a) the duties; and (b) the costs and charges of, and incidental to, the levying of distress and the sale, and the balance, if any, shall be paid to the owner of the thing if he makes application therefore within twelve months of the date of the sale.

[Act No.

8 of 1983, s.

5.] 225A.

Penalty for late payment (1) Subject to sections 20(2) and 158 where an amount of duty or other sum of money which is due under this Act remains unpaid after the date upon which it is payable, a penalty of two per cent per month or part thereof, of the unpaid amount shall forthwith be due and payable: Provided that the penalty chargeable under this subsection shall not exceed one hundred per cent of the duty originally due.

(2) Subject to subsection (3), a penalty imposed under this section shall be recoverable as though it were duty.

(3) A penalty imposed under this section in respect of non-payment of a sum of money payable pursuant to an order made under section 214, shall be recoverable as though it were part of that order.

(4) Notwithstanding any other provision of this section, a person from whom a penalty under subsection (1) is due may apply in writing to the Commissioner for remission of the penalty.

(5) Upon receipt of an application under subsection (4), the Commissioner shall, where the applicant has paid the principal duty in full, suspend the charging of the penalty pending the determination of the application.

(6) The Commissioner may, after consideration of an application under subsection (4), remit the whole or part of the penalty due if satisfied that such remission is justified, and shall make quarterly reports of all remissions granted under this subsection to the Minister: Provided that where the amount of the penalty exceeds one million five hundred thousand shillings, the remission shall be subject to the approval of the Minister.

(7) Where remission under subsection (6) is not granted, or is granted in respect of only part of the penalty, the balance of the penalty shall become due and payable within ninety days of the determination of the application.

141 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise (8) If the balance of a penalty payable under subsection (7) remains unpaid after the expiry of the specified period, a surcharge of two per cent per month or part thereof, of the unpaid amount shall forthwith be due and payable.

[Act No.

14 of 1982, s.

8, Act No.

8 of 1991, s.

32, Act No.

13 of 1995, s.

49, Act No.

6 of 2001, s.

21, Act No.

8 of 2008, s.

10.] 225B.

Security on property of unpaid duty, etc.

(1) Where any person, being the owner of land or buildings situated in Kenya, fails to pay any duty or other sum of money due and payable under this Act, the Commissioner may by notice in writing inform that person of his intention to apply to the Registrar of Lands for the land or buildings to be the subject of security for the duty or other sum of an amount specified in the notice.

(2) If a person on whom a notice has been served under this section fails to pay the whole of the amount specified in the notice within thirty days of the date of service thereof, the Commissioner may by notice in writing direct the Registrar of Lands that the land or buildings, to the extent of the interest of that person therein, be the subject of security for duty or other sum of a specified amount, and the Registrar shall, without fee, register the direction as if it were a mortgage over or charge on the land or buildings and thereupon the registration shall, subject to any prior mortgage or charge operate while it subsists in all respects as a legal mortgage or charge to secure the amount payable.

(3) The Commissioner shall, upon the payment of the whole of the amount secured under subsection (2), by notice in writing to the Registrar of Lands cancel the direction made under that subsection and the Registrar shall, without fee, record the cancellation.

[Act No.

14 of 1982, s.

8.] 226.

Rewards The Commissioner may award to any person (a) who has arrested or has assisted in the arrest of any other person under this Act such reward, not exceeding twenty thousand shillings, as he may think fit on the conviction of that other person; (b) who has seized goods or by whose aid goods are seized under this Act such reward, not exceeding the value of the goods seized or twenty thousand shillings, whichever is the less, as he may think fit; (c) by whose aid a conviction is obtained in any prosecution under this Act such reward not exceeding twenty thousand shillings as he may think fit; (d) by whose aid an offence is compounded in accordance with Part XVII such reward not exceeding twenty thousand shillings as he may think fit.

[Act No.

13 of 1979, s.

2, Act No.

8 of 1997, s.

11.] 227.

Auctioneers legislation not to apply to sales Where goods are sold under this Act, then the provisions of any other legislation relating to auctioneers shall not apply to the sale.

[Issue 1] 142 [Rev.

2012] CAP.

472 Customs and Excise 227A.

Officers, etc., not to take part in auction (1) No officer or any other employee of the Kenya Revenue Authority may, by himself or through an agent, purchase any goods offered for sale in an auction held under this Act.

(2) Any person who contravenes subsection (1) shall be guilty of an offence.

[Act No.

4 of 2004, s.

22.] 228.

Licensing of aircraft, vessels and vehicles conveying goods subject to customs control (1) The Commissioner may require an aircraft, vessel or vehicle intended to be used for the conveyance of goods subject to customs control to be licensed by him and in that case application for a licence shall be made in such manner, and upon payment of such fees, as may be prescribed.

(2) A person who uses an unlicensed aircraft, vessel or vehicle for the conveyance of goods subject to the provisions of subsection (1) without the written permission of the Commissioner, shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings.

[Act No.

6 of 1994, s.

11.] 229.

Application of Act to importation, etc., overland The provisions of this Act in relation to the importation or exportation of goods, or to the arrival or departure of persons, by aircraft or vessels arriving from or proceeding to a foreign port or place shall apply, subject to any necessary adaptations or modifications, in the same manner to the importation or exportation of goods or to the arrival or departure of persons, overland or by inland water-ways.

230.

Provisions relating to commissioned vessels and aircraft Where an aircraft or vessel under commission from a foreign state arrives in Kenya having on board goods other than stores for use in that aircraft or vessel (a) the aircraft or vessel may be boarded and searched by the proper officer in the same manner as any other aircraft or vessel and the proper officer may cause any such goods to be taken ashore and placed in a customs warehouse; (b) the master of the aircraft or vessel shall (i) deliver an account in writing of the goods and of the quantity, marks and names of the shippers and consignees thereof; (ii) answer all questions put to him by the proper officer in relation to the goods.

231.

Excise licence to furnish annual audit certificate The Commissioner may require an excise licensee to submit annually an audit certificate, signed by a qualified accountant not in the employment of the licensee, in relation to the books and records required to be kept by the licensee under the provisions of this Act.

143 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 232.

Application of air legislation Where any legislation relating to air navigation in Kenya contains a provision contrary to the provisions of this Act, then the provision contained in that legislation shall have effect to the exclusion of the corresponding provision contained in this Act.

233.

Power of Commissioner in special cases Notwithstanding anything contained in this Act, the Commissioner may, in order to meet the exigencies of any special case (a) permit goods to be loaded on to, or unloaded and removed from an aircraft, vessel or vehicle on such days, at such times, at such places, and under such conditions, as he may either generally or in any particular case direct; (b) permit the entry of goods, and the report or clearance of an aircraft, vessel or vehicle, in such form and manner, and by such person, as he may either generally or in particular cases direct; (c) dispense, wholly or in part, with any requirement imposed on an excise licensee under this Act.

234.

Regulations (1) The Minister may make regulations generally for giving effect to the provisions of this Act and for the conduct of any business relating to the customs and, without prejudice to the generality of the foregoing, with respect to (a) the application of this Act to postal articles and the powers of officers in the service of the Post Office in relation to goods imported or exported by post; (b) the conditions upon which goods may pass in transit; (c) the fee to be paid for any licence issued under this Act; (d) the rents and other charges to be paid in respect of goods warehoused or deposited in a customs warehouse, Government warehouse, transit shed or customs area; (e) the total or partial exemption from import duty for a limited period of a vehicle, or article of an everyday kind in actual use, brought into Kenya by a person making only a temporary stay therein; (f) the transmission by post without prepayment of postage of any return or declaration required or authorized under the provisions of this Act; (g) the information to be supplied by the importer or any other person concerned with the importation of goods for the purpose of the proper valuation thereof, and the production of books of accounts or other documents relating to the purchase, importation, or sale of the goods; (h) the regulation and control of the conduct of business and operations of refineries; (i) the weights, quantities and sizes in which excisable goods may be made up or packed for sale; [Issue 1] 144 [Rev.

2012] CAP.

472 Customs and Excise (j) the returns to be made by a licensee for the purposes of this Act; (k) for securing and collecting duty; (l) regulating the manufacture of spirits; (m) prescribing the maximum and minimum strengths of any wort, wash or spirits; (n) regulating the receipt, storage, warehousing, removal and delivery of spirits prior to the payment of duty thereon, or in respect of which duty has been remitted; (o) regulating operations in a distillers or rectifiers warehouse; (p) regulating the denaturing of spirits; (q) the dumping of goods and subsidization of goods exported in Kenya; (r) the implementation of Kenyas obligation under any international treaty or agreement relating to the provisions of this Act.

(2) Regulations made under subsection (1) may provide that any person contravening any of the provisions thereof shall be guilty of an offence and liable to a fine not exceeding one million five hundred thousand shillings or three times the value of the goods involved, whichever is the higher, or to imprisonment for a term not exceeding three years, or to both.

[Act No.

8 of 1991, s.

27, Act No.

8 of 1997, s.

12, Act No.

9 of 2000, s.

15, Act No.

6 of 2001, s.

22.] 235.

Saving (1) Where security was given for the doing of any act or for the protection of revenue or an obligation to pay duty, whether by bond or otherwise, in Kenya under the East African Customs and Transfer Tax Management Act (E.A.

Cap.

28) or the East African Excise Management Act (E.A.

Cap.

27), it shall have effect as if it had been given, undertaken or incurred under this Act, and may be enforced with respect to a default occurring at any time after the date it was given, notwithstanding that that date was prior to the commencement of this Act.

(2) Where duty was due to be paid or refunded in Kenya under the East African Customs and Transfer Tax Management Act, the East African Excise Management Act (E.A.

Cap.

27) or any of the Acts repealed by this Act* whether before or after the commencement of this Act, and was not so paid or refunded, it shall be paid or refunded as though it were a sum due under this Act.

(3) Where goods in Kenya were seized or were liable to seizure, or where proceedings were instituted in Kenya by or against the Commissioner-General of Customs and Excise under the East African Customs and Transfer Tax Management Act (E.A.

Cap.

28) or the East African Excise Management Act for the release or forfeiture of seized goods or for the payment or refund of duty or any other sum, then the seizure or liability to seizure, or the proceedings, shall be * See section 235 (1) of the 1980 edition of this chapter.

The provisions there set out have not been reproduced in this edition as they have become spent.

The Acts referred to are the Customs Tariff Act (Cap.

472 (1972)), the Excise Tariff Act (Cap.

474 (1967)), the Customs (Dumping and Subsidies) Act (Cap.

473 (1962)), the Customs ad Excise Department Act, 1977 (No.

8 of 1977) the Export Duty Act, 1977 (No.

10 of 1977), the Local Industries (Refund of Customs Duties) Act (Cap.

481 (1967)) and s.

11 of the Treaty for East African Co-operation Act (Cap.

4).

145 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise deemed to have taken place, arisen or been commenced, as the case may be, under the corresponding provisions of this Act.

[Act No.

14 of 1982, s.

9.] 236.

Transitional Notwithstanding section 28 of the Interpretation and General Provisions Act (Cap.

2), the Minister may, within a period of thirty months from the commencement of this Act, make orders granting remission or refund of duty under section 138(1) or 145(1), as the case may be, with retrospective effect to a date earlier than such commencement.

[Act No.

13 of 1978, Sch., Act No.

6 of 1979, Sch.] [Issue 1] 146 [Rev.

2012] CAP.

472 Customs and Excise tctc 1982, Act No.

14 of 1982, Act No.

10 of 1986, Act No.

10 of 1987, AAct No.

3 of 1992, Act No.

9 of 12, L.N.

378/1994, L.N.

490/1994, N.

174/1997, L.N.

549/1997, Act 135/1999, L.N.

166/1999, Act No.

L.N.

26/2002, L.N.

27/2002, At No.

997, L.N.

15/1997, Act No.

8 of 1997, ct No.

6 of 1994, s.

c 172/1997, L.N.

173/1997, L.

2001, s.

23, L.N.

14/2002, 19 of 1985, L.N.

11/1986, A1, Corr.

No.

16/1991, Act No.

8 of 1991, 154/1981, Act No.

1 of 1982, Act No.

9 of 1994, L.N.

122/1994, As.

8, L.N.

2/1996, L.N.

20/1996, L.N.

6/1164/1998, L.N.

27/1999, L.N.

108/1999, L.N.04, s.2, L.N.

121/2004, s.2, Act No.

4 of 2004, s.

23.].

90/20 cts of animal origin, not elsewhere specified or included.

L.N.

135/2001, Act No.

6 of FIRST SCHEDULE 119/1997, L.N.

123/1997, L.N.IMPORT DUTIES FIRST SCHEDULE IMPORT DUTIES [Section 17, Section 117(1).] 85, Act No.

8 of 1985, Act No.

t No.

10 of 1990, L.N.

19/199and the like; cut flowers and ornamental foliage.

c SECTION II VEGETABLE PRODUCTS 8 of 1989, Aof 1993, s.

18, L.N.

25/1994, L.N.

41/ARRANGEMENT OF SECTIONS AND CHAPTERS SECTION 1 LIVE ANIMALS; ANIMAL PRODUCTS elsewhere specified or included.

t No.

12 of 1980, Act No.

6 of 1981, L.N.

s.

50, L.N.

388/1995, Act No.

8 of 1996, t No.

9 of 2000, L.N.

65/2001, 114/1997, L.N.

118/1997, L.N.39/1998, L.N.

45/1998, L.N.

122/1998, L.N.

t No.

13 of 1984, L.N.

162/19 c No.

7 of 2002, s.

17, Act No.

15 of 2003, s.

14, L.N animals.

Meat and edible meat offal.

Fish and crustaceans, molluscs and other aquatic invertebrates.

Dairy produce; birds eggs; natural honey; edible produProducts of animal origin not Live trees and other plants; bulbs, roots Edible vegetables and certain roots and tubers.

Edible fruit and nuts; peel of citrus fruit or melons.

[Act No.

13 of 1979, Act No.

10 of 1980, AcNo.

22 of 1987, Act No.

10 of 1988, Act No.

1992, L.N.

286/1993, L.N.

303/1993, Act No.

4 Act No.

8 of 1995, s.

2, Act No.

13 of 1995,s.

13, L.N.

15/1997, L.N.

43/1997, L.N.

4 of 1999, L.N.

80/2000, L.N.

116/2000, Ac1.

Live 2.

3.

4.

5.

6.

7.

8.

17 of 1982, Act No.

8 of 1983, ANo.

5 of 1998, s.

12, L.N.

26/1998, L.N.

Section Notes 147 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise l or medicinal plants; straw and fodder.

continued AND OILS AND THEIR CLEAVAGE PRODUCTS; ucts; prepared edible fats; animal or vegetable waxes.

FIRST SCHEDULEucts not elsewhere specified or included.

llaneous grains, seeds and fruits; industriaceans, molluscs or other aquatic invertebrates.

usta rch or milk, pastrycooks products.

.

r, sta her vegetable saps and extracts.

PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES u actured tobacco substitutes.

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; SECTION III ANIMAL OR VEGETABLE FATS Coffee, tea, mate and spices.

Products of the milling industry, malt; starches; inulin; wheat gluten.

Oil seeds and oleaginous fruits; misceLac, gums, resins and otVegetable plaiting materials; vegetable prodAnimal or vegetable fats and oils and their cleavage prodPreparations of meat, of fish or of crSugars and sugar confectioneryCocoa and cocoa preparations.

Preparations of cereals, floPreparations of vegetables, fruit, nuts or other parts of plants.

Miscellaneous edible preparations.

Beverages, spirits and vinegar.

Residues and waste from the food industries; prepared animal fodder.

Tobacco and manuf Section Notes 9.

10.

Cereals.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

24.

[Issue 1] 148 [Rev.

2012] CAP.

472 Customs and Excise colouring matter; paints and continued ous metals, of rare-earth metals, of radioactive elements or ng pastes, dental waxes and dental preparations with a ves; dyes, pigments and other distillation; bituminous substances; mineral waxes.

ophoric alloys; certain combustible preparations.

FIRST SCHEDULE cosmetic or toilet preparation.

shing preparations, lubrications, artificial waxes, prepared waxes, polishing or SECTION V MINERAL PRODUCTS ry, SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES .products.

chemicals Salt; sulphur; earths and stone; plastering materials, lime and cement.

Ores, slag and ash.

Mineral fuels, mineral oils and products of their Inorganic chemicals; organic or inorganic compounds or preciof isotopes.

Tanning or dyeing extracts; tannins and their derivativarnishes; putty and other mastics; inks.

Essential oils and resinoids; perfumeSoap, organic surface-active agents, wascouring preparations, candles and similar articles, modellibasis of plaster.

Albuminoidal substances; modified starches; glues; enzymes.

Explosives; pyrotechnic products; matches; pyrPhotographic or cinematographic goods.

Miscellaneous chemical products.

Section Notes 25.

26.

27.

28.

29.

Organic 30.

Pharmaceutical 31.

Fertilisers.

32.

33.

34.

35.

36.

37.

38.

149 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise erwork.

k continued gs and similar containers; articles of animal gut (other TO OR OF OTHER PLAITING MATERIALS; PER OR PAPERBOARD; PAPER AND the printing industry; manuscripts, typescripts and plans.

ASTICS AND ARTICLES THEREOF; terial; recovered (waste and scrap) paper or paperboard.

FIRST SCHEDULE her plaiting materials; basketware and wic RUBBER AND ARTICLES THEREOF; BASKETWARE AND WICKERWORK PAPERBOARD ARTICLES THEREOF SECTION VII PL SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND RECOVERED (WASTE AND SCRAP) PA SIMILAR CONTAINERS; ARTILCES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OR CORK; MANUFACTURESL OF STRAW, OF ESPAR Plastics and articles thereof.

Rubber and articles thereof.

Raw hides and skins (other than furskins) and leather.

Articles of leather; saddlery and harness; travel goods, handbathan silk-worm gut).

Furskins and artificial fur; manufactures thereof.

Wood and articles of wood; wood charcoal.

Cork and articles of cork.

Manufactures of straw, of esparto or of otPulp of wood or of other fibrous cellulose maPaper and paperboard; articles of paper or of paperboard.

Printed books, newspapers, pictures and other products of Section Notes 39.

40.

41.

42.

43.

44.

45.

46.

47.

48.

49.

[Issue 1] 150 [Rev.

2012] CAP.

472 Customs and Excise continued RIDING-CRIPS AND PARTS THEREOF; or of down; artificial flowers; articles of human hair.

cs; textile articles of a kind suitable for industrial use.

cordage, ropes and cables and articles thereof.

FIRST SCHEDULE ics; lace; tapestries; trimmings; embroidery.

ARTICLES OF HUMAN HAIR SECTION XI TEXTILES AND TEXTILE ARTICLES ens; special yarns; twine, SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, filaments.

WALKING-STICKS, SEAT-STICKS, WHIPS,PREPARED FEATHERS AND ARTICLES MADE THEREWITH, ARTIFICIAL FLOWERS; s and other textile floor coverings.

wear, gaiters and the like; parts of such articles.

Wool, fine or coarse animal hair; horsehair yarn and woven fabrics.

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.

Man-made staple fibres.

Wadding, felt and nonwovCarpetSpecial woven fabrics; tufted textile fabrImpregnated, coated, covered or laminated textile fabriKnitted or crocheted fabrics.

Articles of apparel and clothing accessories knitted or crocheted.Articles of apparel and clothing accessories not knitted or crocheted.

Other made up textile articles; sets, worn clothing and worn textile articles; rags.

FootHeadgear and parts thereof.

Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof.

Prepared feathers and down and articles made of feathers Section Notes 50.

Silk 51.

52.

Cotton.

53.

54.

Man-made 55.

56.

57.

58.

59.

60.

61.

62.

63.

64.

65.

66.

67.

151 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise clad with precious metal and continuedrials e ones, precious metals, metals) PRECIOUS METAL AND ARTICLES THEREOF; FIRST SCHEDULE IMITATION JEWELLERY; COIN t, asbestos, mica or similar mat ons and forks, of base metal parts thereof of base metal.

MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE SECTION XV BASE METALS AND ARTICLES OF BASE METAL SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR products.

PRECIOUS METALS, METALS CLAD WITH SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, Articles of stone, plaster, cemenGlass and glassware.

Natural or cultured pearls, precious or semi-precious starticles thereof; imitation jewellery; coin.

Iron and steel.

Articles of iron or steel.

Copper and articles thereof.

Nickel and articles thereof.

Aluminium and articles thereof.

Reserved for possible future use in the harmonized SystemLead and articles thereof.

Zinc and articles thereof.

Tin and articles thereof.

Other base metals; cermets; articles thereof.

Tools, implements, cutlery, spoMiscellaneous articles of base metal.

Section Notes 68.

69.

Ceramic 70.

71.

72.

73.

74.

75.

76.

77.

(78.

79.

80.

81.

82.

83.

[Issue 1] 152 [Rev.

2012] CAP.

472 Customs and Excise s continued ; parts thereof.

eof; railway or tramway track fixtures and fittings and part, precision, medical or surgical instruments and apparatus; L APPLIANCES; ELECTRICAL EQUIPMENT; ound recorders and reproducers, television image and sound l appliances a FIRST SCHEDULE , machinery and mechanic WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF SECTION XVI MACHINERY AND MECHANICAPARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATO GRAPHIC, MEASURING, CHECKING, SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

Nuclear reactors, boilersElectrical machinery and equipment and parts thereof srecorders and reproducers, and parts and accessories of such articles.

Railway or tramway locomotives, rolling-stock and parts therthereof mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.

Aircraft, spacecraft, and parts thereof.

Ships, boats and floating structures.

Optical, photographic, cinematographic, measuring, checkingparts and accessories thereof.

Clocks, watches, and parts thereof.

Musical instruments; parts and accessories of such articles.

Arms and ammunition; parts and accessories thereof.

Section Notes 84.

85.

86.

87.

88.

89.

90.

91.

92.

93.

153 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise continued minated name-plates and the like; prefabricated buildings.

) ) FIRST SCHEDULE ABBREAVIATIONS AND SYMBOLS SECTION XX MESCELLANEOUS MANUFACTURED ARTICLES SECTION XXI WORKS OF ART, COLLECTORS PIECES AND ANTIQUES centimetre(s) centimetre(s) centimetre(s) American Society for Testing Materials degree(s) Celsius Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuToys, games and sports requisites; parts and accessories thereof.

Miscellaneous manufactured articles.

Works of art, collectors pieces and antiques.

Reserved for special uses by Contracting PartiesReserved for special uses by Contracting Parties 94.

95.

96.

97.

98.

(99.

( 2 square 3 Cubic Section Notes AC alternating ASTM Bq becquerel(s) C cc Cubic cg Centigram(s) cm Centimetre(s) cmcmcN Centinewtons(s) [Issue 1] 154 [Rev.

2012] CAP.

472 Customs and Excise continued FIRST SCHEDULE ry Name ry name Modified aa ) current volt(s) force International Non-proprietInternational Non-proprietInternational Union of Pure and Applied Chemistry kilovolt - ampere(s) kilovolt - ampere(s) - reactive cP centipoise DC direct eV electron GHz gigahertz g gram(s) Gen General Hz Hertz INN INNM IR Infra-red IUPAC Kcal kilocalorie(s) Kg kilogram(s) Kgf kilogram KHz kilohertz Km kilometre(s) KN kilonewton(sKpa kilopascal(s) Kv kilovolt(s) KVA Kvar Kw kilowatt(s) L litre(s) MHz megahertz 155 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise continued FIRST SCHEDULE metre(s) second(s) meta- Ortho- Para- 2 Square m metre(s) m- mCi microcurie Max.

maximum Mg milligram(s) Min.

minimum Mm Millimetre(s) MN Millinewton(s) Mpa Megapascal(s) N newton(s) No.

Number o- p- Pa.s Pascal S Second(s) sec.

Second(s) t Tonne(s) UV Ultra-violet V Volt(s) Vol.

Volume W Watt(s) Wt.

Weight % Percent [Issue 1] 156 [Rev.

2012] CAP.

472 Customs and Excise the context otherwise requires, ference to dried products also covers continued ies of an animal, except where.

FIRST SCHEDULE dred grams per square metre equires, throughout the Nomenclature any re evaporated or freeze-dried.

SECTION I LIVE ANIMALS; ANIMAL PRODUCTS one thousand five hun one thousand metres per second fifteen degrees Celsius degree(s) MeansMeansMeans 2 Any reference in this Section to a particular genus or specincludes a reference to the young of that genus or speciesExcept where the context otherwise rproducts which have been dehydrated, Examples 1500 g/m1000m/s (15C or m/sec.) Notes.1.- 2.- 157 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.

SITC 001 511 00 001 519 00 001 110 00 001 190 00 001 310 00 001 391 00 001 399 00 001 210 00 001 220 00 Duty t Free 5% Free 5% Free 5% 5% 5% 5% continued ic invertebrates, of heading 03.01, 03.06 or 03.07; on Imporng animals ng animals ng animals FIRST SCHEDULECHAPTER 1 LIVE ANIMALS her aquat and other products of heading 30.02; and Tariff DescriptiLive horses, asses, mules and hinnies.

- Pure-bred breediLive bovine animals.

Live swine.

Other: - Other - Pure-bred breedi- Other - Pure-bred breedi- --Weighing less than 50 kg --Weighing 50 kg or more Live sheep and goats.

- Sheep - Goats micro-organisms Tariff No.

0101.10.00 0101.90.00 0102.10.00 0102.90.00 0103.10.00 0103.91.00 0103.92.00 0104.10.00 0104.20.00 of Fish and crustaceans, molluses and otCultures Animals of heading 95.08.H.S.

Code 0101.10 0101.90 0102.10 0102.90 0103.10 0103.91 0103.92 0104.10 0104.20 This Chapter covers all live animals except (a) (c) ng Note.

1.

(b) HeadiNo.

01.01 01.02 01.03 01.04 [Issue 1] 158 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.

SITC 001 411 00 001 412 00 001 419 00 001 492 00 001 493 00 001 499 00 001 910 00 001 920 00 001 930 00 001 940 00 Duty t Free 5% 5% 5% 5% 5% 5% 5% 5% 5% , , ) continued Sirenia , ducks, geese, s.

Gallus domesticus000 g Gallus domesticus); manatees and Gallus domesticus ea han 2, s.

Cetacsnakes and turtles) on Impor FIRST SCHEDULEGallus domesticus Tariff DescriptiLive poultry, that is to say, fowls of the species turkeys and guinea fowl- Weighing not more than 185g: Other: Mammals: -- Fowls of the species -- Turkeys -- Other - -- Fowls of the speciesweighing not more t-- Fowls of the speciesweighing more than 2,000 g -- Other Other live animal- -- Primates -- Whales, dolphins and porpoises (mammals of the order dugongs (mammals of the order -- Other - Reptiles (including Tariff No.

0105.11.00 0105.12.00 0105.19.00 0105.92.00 0105.93.00 0105.99.00 0106.11.00 0106.12.00 0106.19.00 0106.20.00 H.S.

Code 0105.11 0105.12 0105.19 0105.92 0105.93 0105.99 0106.11 0106.12 0106.19 0106.20 ng HeadiNo.

01.05 01.06 159 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of of Unit Quantity Number Number Number Number Number Unit Quantity Kg Kg No.

No.

SITC 001 950 00 001 960 00 001 970 00 001 980 00 001 990 00 SITC 011 111 00 011 119 00 Duty table for human consumption; Duty tt5% 5% 5% 5% 5% 5% 5% 35% 35% continued 08 or 02.10, unfit or unsui ly for human food 05.04) or animal blood (heading 05.11 or 30.02); or on Impor es (including parrots, parakeets, tion Impor FIRST SCHEDULE Tariff DescriptiBirds: PsittaciformOther: Tariff Descrip - -- Birds of prey -- macaws and cockatoos) -- Other - --- Of a kind used main--- Other CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL ducts of heading 02.09 (Chapter 15).

Meat of bovine animals, fresh or chilled.

- Carcasses and half-carcasses - Other cuts with bone in Tariff No.

0106.31.00 0106.39.00 0106.90.10 0106.90.20 Tariff No.

0201.10.00 0201.20.00 H.S.

Code 0106.31 0106.32 0106.32.00 0106.39 0106.90 Products of the kinds described in headings.

02.01 to 02.Guts, bladders or stomachs of animals (headingAnimal fat, other than proH.

S.

Code 0201.10 0201.20 ng This Chapter does not cover (a) (b) (c) ng HeadiNo.

Note.

1.- HeadiNo.

02.01 [Issue 1] 160 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 011 120 00 011 211 00 011 219 00 011 220 00 012 211 00 012 212 00 012 219 00 012 221 00 012 222 00 012 229 00 012 111 00 012 112 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% continued on Impor FIRST SCHEDULE asses and half-carcasses of lamb, fresh Tariff Descripti- Boneless Meat of bovine animals, frozen.

- Carcasses and half-carcasses - Other cuts with bone in - Boneless Meat of swine, fresh, chilled or frozen.

- Fresh or chilled: -- Hams, shoulders and cuts thereof, with bone in Frozen: -- Carcasses and half-carcasses -- Other - -- Carcasses and half-carcasses -- Hams, shoulders and cuts thereof, with bone in -- Other Meat of sheep or goats, fresh, chilled or frozen.

- Carcor chilled - Other meat of sheep, fresh or chilled: -- Carcasses and half-carcasses Tariff No.

0201.30.00 0202.10.00 0202.20.00 0202.30.00 0203.11.00 0203.12.00 0203.19.00 0203.21.00 0203.22.00 0203.29.00 0204.10.00 0204.21.00 H.S.

Code 0201.30 0202.10 0202.20 0202.30 0203.11 0203.12 0203.19 0203.21 0203.22 0203.29 0204.10 0204.21 ng HeadiNo.

02.02 02.03 02.04 161 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 012 113 00 012 119 00 012 121 00 012 122 00 012 123 00 012 129 00 012 130 00 012 400 00 012 510 00 012 521 00 012 522 00 012 529 00 012 530 00 012 541 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% nnies, continued als, swine, m on Impor of sheep, frozen: FIRST SCHEDULE of goats Tariff Descripti-- Other cuts with bone in -- Boneless - Carcasses and half-carcasses of lamb, frozen - Other meat-- Carcasses and half-carcasses -- Other cuts with bone in -- Boneless - MeatMeat of horses, asses, mules or hifresh, chilled or frozen.

Edible offal of bovine anisheep, goats, horses, asses, mules or hinnies, fresh chilled or frozen.

- Of bovine animals, fresh or chilled - Of bovine animals, frozen: -- Tongues -- Livers -- Other - Of swine, fresh or chilled - Of swine, frozen: -- Livers Tariff No.

0204.22.00 0204.23.00 0204.30.00 0204.41.00 0204.42.00 0204.43.00 0204.50.00 0206.10.00 0206.21.00 0206.22.00 0206.29.00 0206.30.00 0206.41.00 H.S.

Code 0204.22 0204.23 0204.30 0204.41 0204.42 0204.43 0204.50 0205.00 0205.00.00 0206.10 0206.21 0206.22 0206.29 0206.30 0206.41 ng HeadiNo.

02.05 02.06 [Issue 1] 162 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 012 549 00 012 550 00 012 560 00 012 311 00 012 321 00 012 341 00 012 351 00 012 312 00 012 322 00 012 342 00 012 352 00 012 313 00 012 329 00 012 330 00 012 343 00 012 359 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% : continued Gallus domesticus on Impor , fresh or chilled , frozen , fresh or chilled , frozen , fresh or chilled , frozen FIRST SCHEDULE wls of the species rkeys: Tariff Descripti-- Other - Other, fresh or chilled - Other, frozen Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

- Of fo-- Not cut in pieces-- Not cut in pieces-- Cuts and offal, fresh or chilled -- Cuts and offal, frozen - Of tu-- Not cut in pieces-- Not cut in pieces-- Cuts and offal, fresh or chilled -- Cuts and offal, frozen - Of ducks, geese or guinea fowls: -- Not cut in pieces-- Not cut in pieces-- Fatty livers, fresh or chilled -- Other, fresh or chilled -- Other, frozen Tariff No.

0206.49.00 0206.80.00 0206.90.00 0207.11.00 0207.12.00 0207.13.00 0207.14.00 0207.24.00 0207.25.00 0207.26.00 0207.27.00 0207.32.00 0207.33.00 0207.34.00 0207.35.00 0207.36.00 H.S.

Code 0206.49 0206.80 0206.90 0207.11 0207.12 0207.13 0207.14 0207.24 0207.25 0207.26 0207.27 0207.32 0207.33 0207.34 0207.35 0207.36 ng HeadiNo.

02.07 163 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 012 910 00 012 920 00 012 993 00 012 940 00 012 995 00 012 990 00 016 110 00 016 120 00 016 190 00 Duty t 35% 35% 35% 35% 35% 35% 35% 41131000 35% 35% 35% and ) continued Sirenia and meals of manatees se extracted, fresh, ea); of on Impor offal.

FIRST SCHEDULE (mammals of the order of swine: Tariff DescriptiOther meat and edible meat offal, fresh, chilled or frozen.

- Of rabbits or hares - Frogs legs - Of primates- Of whales, dolphins, porpoises (mammals of the order Cetacdugongs- Of reptiles (including snakes and turtles) - Other - Pig fat, free of lean meat and poultry fat, not rendered or otherwichilled frozen, salted in brine, dried or smoked Meat and edible meat offal, salted, in brine, dried or smoked; edible floursmeat or meat- Meat-- Hams, shoulders and cuts thereof, with bone in -- Bellies (streaky) and cuts thereof -- Other Tariff No.

0208.10.00 0208.20.00 0208.30.00 0208.40.00 0208.50.00 0208.90.00 0210.11.00 0210.12.00 0210.19.00 H.S.

Code 0208.10 0208.20 0208.30 0208.40 0208.50 0208.90 0209.00 0209.00.00 0210.11 0210.12 0210.19 ng HeadiNo.

02.08 02.09 02.10 [Issue 1] 164 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.

SITC 016 810 00 016 891 00 016 892 00 016 893 00 016 899 00 invertebrates, dead and unfit or human consumption (heading Duty t ondition (Chapter 5); flours, meals or 35% 35% 35% 35% 35% ) 04).

continued and meals of manatees and Sirenia ic invertebrates, unfit for porpoises (mammals ); of nakes and turtles) eans, molluscs or other aquatic (heading 16.

on Impor Cetacea on of either their species or their c (including s FIRST SCHEDULE of bovine animals (mammals of the order 06 (heading 02.08 or 02.10) Tariff Descripti- Meat- Other, including edible floursmeat and meat offals.

-- Of primates -- Of whales, dolphins,of the order dugongs-- Of reptiles-- Other onsumption by reas Tariff No.

0210.20.00 0210.91.00 0210.92.00 0210.93.00 0210.99.00 r human co able fH.S.

Code 0210.20 0210.91 0210.92 0210.93 0210.99 CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Mammals of heading 01.06; Meat of mammals of heading 01.Fish (including livers and roes thereof) or crustacunsuitpellets of fish or of crustaceans, molluscs or other aquat23.01); or Caviar or caviar substitutes prepared from fish eggs ng This Chapter does not cover (a) (b) (c) (d) HeadiNo.

Notes.1.- 165 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 034 111 00 034 112 00 034 113 00 034 114 00 034 119 00 034 121 00 Duty t 15% 15% 15% 15% 15% 15% , s , s agglomerated either directly by compression or by the continued .) tion Impor ) ) FIRST SCHEDULESalmo trutta, Oncorhynchus mykissAnguilla sppSalmo trutta, Oncorhynchus mykiss means products which have been Tariff DescripLive fish.

- Ornamental fish - Other live fish: -- Trout (Oncorhynchus clarki, Oncorhynchuaguabonita; Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster-- Eels (-- Carp -- Other Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.- Salmonidae, excluding livers and roes: -- Trout (Oncorhynchus clarki, Oncorhynchuaguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster pellets Tariff No.

0301.10.00 0301.91.00 0301.92.00 0301.93.00 0301.99.00 0302.11.00 er the term H.

S.

Code 0301.10 0301.91 0301.92 0301.93 0301.99 0302.11 In this Chaptaddition of a small quantity of binder.

ng 2.- HeadiNo.

03.01 03.02 [Issue 1] 166 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 034 122 00 034 129 00 034 131 00 034 132 00 034 133 00 034 139 00 034 141 00 034 142 00 034 145 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% , s,u ) a ides, Hucho o ) nerk Thunnus continued chus ) ), skipjack or Katsuwonus n ), Atlantic salmon sa ( hippogloss Oncorhy Euthynnus Pleuronectidae, Bothidae, .) Thunnus albacares on Impor chus rhodurus), excluding livers and roes: Reinhardtius n) and Danube salmon ( FIRST SCHEDULE ) Pleuronectes platesSolea sppof the genus Thunnusre or longfinned tunas () ) Albaco Tariff DescriptiSalmo salar -- Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchuketa, Oncorhynchus tschawytschaOncorhynchus kisutch, Oncorhynchus masoand Oncorhy(hucho-- Other - Flat fish (Cynoglossidae, Soleidae, Scophthalmidae and Citharidae-- Halibut (Hippoglossus hippoglossus, Hippoglossus stenolepis-- Plaice (-- Sole (-- Other - Tunas (stripe-bellied bonito (pelamis, excluding livers and roes: -- alalunga-- Yellowfin tunas (-- Skipjack or stripe-bellied bonito Tariff No.

0302.12.00 0302.19.00 0302.21.00 0302.22.00 0302.23.00 0302.29.00 0302.32.00 0302.33.00 H.S.

Code 0302.12 0302.19 0302.21 0302.22 0302.23 0302.29 0302.31 0302.31.00 0302.32 0302.33 ng HeadiNo.

167 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 034 146 00 034 147 00 034 148 00 034 149 00 034 151 00 034 160 00 034 159 00 034 181 00 034 182 00 034 170 00 034 183 00 034 184 00 034 189 00 034 190 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ) ) continued ) ) ogac, Gadus .), brisling or ) Thunnus maccoyii ) ) ng 03.04.

Sardinella spp.) on ImporThunnus obesusThunnus thynnusCluppea harengus, Clupea ), excluding livers and roes Scomber scombrus, Scomber Sardina pilchardus, Sardinops ( ( Melanogrammus aeglefinusPollachius virens FIRST SCHEDULE ), excluding livers and roes Gadus morhua, GadusSprattus sprattusish and other sharks Anguilla spp Sardines .), sardinella ( Tariff Descripti-- Bigeye tunas (-- Bluefin tunas (-- Southern bluefin tunas (-- Other - Herringspallasii- Cod (macrocephalus- other fish excluding livers and roes -- sppsprats (-- Haddock (-- Coalfish (-- Mackerel (australasicus, Scomber japonicus-- Dogf-- Eels (-- Other - Livers and roes Fish, frozen, excluding fish fillets and other fish meat of headi Tariff No.

0302.34.00 0302.35.00 0302.36.00 0302.39.00 0302.40.00 0302.50.00 0302.62.00 0302.63.00 0302.64.00 0302.65.00 0302.66.00 0302.69.00 0302.70.00 H.S.

Code 0302.34 0302.35 0302.36 0302.39 0302.40 0302.50 0302.61 0302.61.00 0302.62 0302.63 0302.64 0302.65 0302.66 0302.69 0302.70 ng HeadiNo.

03.03 [Issue 1] 168 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 034 211 00 034 219 90 034 212 00 034 213 00 034 219 00 034 221 00 Duty t 15% 15% 15% 15% 15% 15% s, u , s ides, o nerka, continued chus ) and Danube n ), excluding livers hippogloss Oncorhy ) ) Salmo salarhoPleuronectidae, Bothidae, on Impor chus rhodurus ), excluding livers and roes: Reinhardtius n ) ho huc FIRST SCHEDULE Salmo trutta, Oncorhynchus mykissHuc) Tariff Descripti- Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchuketa, Oncorhynchus tschawytschaOncorhynchus kisutch, Oncorhynchus masoand Oncorhyand roes: Oncorhynchus nerka -- Sockeye salmon (red salmon) (-- Other - Other Salmonidae, excluding livers and roes: -- Trout (Oncorhynchus clarki, Oncorhynchuaguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster-- Atlantic salmon (salmon (-- Other - Flat fish (Cynoglossidae, Soleidae, Scophthalmidae and Citharidae-- Halibut (Hippoglossus hippoglossus, Hippoglossus stenolepis Tariff No.

0303.11.00 0303.19.00 0303.21.00 0303.22.00 0303.29.00 0303.31.00 H.S.

Code 0303.11 0303.19 0303.21 0303.22 0303.29 0303.31 ng HeadiNo.

169 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 034 222 00 034 223 00 034 229 00 034 231 00 034 232 00 034 233 00 034 234 00 034 235 00 034 236 00 034 239 00 034 241 00 034 250 00 034 249 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ) ) ), skipjack or ) continued ) ), Katsuwonus) ) ogac, Gadus ), brisling or sa ( Thunnus maccoyii) Euthynnus .) ( Thunnus albacares Sardinella spp.

on Impor Thunnus obesusThunnus thynnus), excluding livers and roes or longfinned tunas (ThunnusSardina pilchardus, Sardinops Clupea harengus, Clupea pallasii( FIRST SCHEDULEPleuronectes platesSolea sppof the genus Thunnus), excluding livers and roes: Gadus morhua, GadusSprattus sprattus Albacore Sardines .), sardinella ( Tariff Descripti-- Plaice (-- Sole (-- Other - Tunas (stripe-bellied bonitopelamis-- alalunga) -- Yellowfin tunas (-- Skipjack or strip-bellied bonito -- Bigeye tunas (-- Bluefin tunas (-- Southern bluefin tunas (-- Other - Herrings (excluding livers and roes - Cod (macrocephalus- Other fish, excluding livers and roes: -- sppsprats ( Tariff No.

0303.32.00 0303.33.00 0303.39.00 0303.42.00 0303.43.00 0303.44.00 0303.45.00 0303.46.00 0303.49.00 0303.50.00 0303.60.00 H.S.

Code 0303.32 0303.33 0303.39 0303.41 0303.41.00 0303.42 0303.43 0303.44 0303.45 0303.46 0303.49 0303.50 0303.60 0303.71 0303.71.00 ng HeadiNo.

[Issue 1] 170 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 034 281 00 034 282 00 034 260 00 034 283 00 034 284 00 034 285 00 034 270 00 034 289 00 034 290 00 034 510 00 034 400 00 034 550 00 035 500 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ) .) ed fish, continued ) ) Dicentrarchus labrax,) .) onsumption.

on ImporScomber scombrus, Scomber Melanogrammus aeglefinusPollachius virens FIRST SCHEDULEish and other sharks Anguilla spprarchus punctatusMerluccius spp., Urophycis spp Tariff Descripti-- Haddock (-- Coalfish (-- Mackerel (australasicus, Scomber japonicus-- Dogf-- Eels (-- Sea bass (Dicent-- Hake (-- Other - Livers and roes Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

- Fresh or chilled - Frozen fillets - Other Fish, dried, salted or in brine; smokwhether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human c- Flours, meals and pellets of fish, fit for human consumption Tariff No.

0303.72.00 0303.73.00 0303.74.00 0303.75.00 0303.76.00 0303.77.00 0303.78.00 0303.79.00 0303.80.00 0304.10.00 0304.20.00 0304.90.00 0305.10.00 H.S.

Code 0303.72 0303.73 0303.74 0303.75 0303.76 0303.77 0303.78 0303.79 0303.80 0304.10 0304.20 0304.90 0305.10 ng HeadiNo.

03.04 03.05 171 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 035 400 00 035 120 00 035 310 00 035 320 00 035 390 00 035 110 00 035 130 00 035 291 00 035 210 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% , s,u ) ) a nerk continued chus ogac, Gadus oked and fish ogac, Gadus n Atlantic salmon m ), Oncorhy on Impor chus rhodurus) ) dried, salted or in brine, but not n) and Danube salmon (Hucho Clupea harengus, Clupea pallasiiClupea harengus, Clupea pallasii FIRST SCHEDULE Gadus morhua, Gadus salted but not dried or sGadus morhua, Gadus Tariff Descripti- Livers and roes of fish, dried, smoked, salted or in brine smoked Salmo salar - Fish fillets, - Smoked fish, including fillets: -- Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchuketa, Oncorhynchus tschawytschaOncorhynchus kisutch, Oncorhynchus masoand Oncorhy(hucho) -- Herrings (-- Other - Dried fish whether or not salted but not smoked -- Cod (macrocephalus-- Other - Fish,in brine: -- Herrings (-- Cod (macrocephalus Tariff No.

0305.20.00 0305.30.00 0305.41.00 0305.42.00 0305.49.00 0305.51.00 0305.59.00 0305.61.00 0305.62.00 H.S.

Code 0305.20 0305.30 0305.41 0305.42 0305.49 0305.51 0305.59 0305.61 0305.62 ng HeadiNo.

[Issue 1] 172 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 035 220 00 035 299 00 036 191 00 036 192 00 036 110 00 036 194 00 036 199 00 036 210 00 036 220 00 036 230 00 036 240 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% .) .) whether or continued cooked by , , .) .) .) ling in water on ImporEngraulis spp ( Homarus spp Homarus spp FIRST SCHEDULE Tariff DescriptiCrustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shellsteaming or by boinot chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.Frozen: Palinurus spp., Panulirus spp., Jasus sppPalinurus spp., Panulirus spp., Jasus spp -- Anchovies-- Other - -- Rock lobster and other sea crawfish (-- Lobsters (-- Shrimps and prawns -- Crabs -- Other, including flours, meals and pellets of crustaceans, fit for human consumption - Not frozen: -- Rock lobster and other sea crawfish (-- Lobsters (-- Shrimps and prawns -- Crabs Tariff No.

0305.63.00 0305.69.00 0306.11.00 0306.12.00 0306.13.00 0306.14.00 0306.19.00 0306.21.00 0306.22.00 0306.23.00 0306.24.00 H.S.

Code 0305.63 0305.69 0306.11 0306.12 0306.13 0306.14 0306.19 0306.21 0306.22 0306.23 0306.24 ng HeadiNo.

03.06 173 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 036 290 00 036 310 00 036 351 00 036 391 00 036 352 00 036 392 00 036 331 00 Duty t 15% 15% 15% 15% 15% 15% 15% allops, of the .): and squid.): continued or not, live, c uscs, live, fresh, Sepia officinalis, Rossia on Impor Mytilus spp., Perna spp Sepiola spp.) FIRST SCHEDULE meals and pellets of aquatic Tariff Descripti-- Other, including flours, meals and pellets of crustaceans, fit for human consumption Molluscs, whether in shellfresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and mollchilled, frozen, dried, salted or in brine; flours,invertebrates other than crustaceans, fit for human consumption.

- Oysters - Scallops, including queen sgenera Pecten, Chlamys or Placopecten: -- Live, fresh or chilled -- Other - Mussels (-- Live, fresh or chilled -- Other - Cuttle fish (macrosoma,(Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp-- Live, fresh or chilled Tariff No.

0306.29.00 0307.10.00 0307.21.00 0307.29.00 0307.31.00 0307.39.00 0307.41.00 H.S.

Code 0306.29 0307.10 0307.21 0307.29 0307.31 0307.39 0307.41 ng HeadiNo.

03.07 [Issue 1] 174 [Rev.

2012] CAP.

472 Customs and Excise of , a of ltures Unit Quantity Kg Kg Kg Kg Kg Kg u No.

weight.

Butter does SITC 036 371 00 036 339 00 036 379 00 012 930 00 036 359 00 036 399 00 Duty neutralising salts and ct lours, 15% 15% 15% 15% 15% 15% o butter (fresh, salted or rancid, including canned continued of 80% or more but not more than 95% by weighta maximum water content of 16% byloride, food ct content .): a on Impor ontain sodium ch Octopus spp or partially or completely skimmed milk.

FIRST SCHEDULE man consumption: u Tariff Descripti-- Other - Octopus (-- Live, fresh or chilled -- Other - Snails, other than sea snails - Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for h-- Live, fresh or chilled -- Other 05 natural butter, whey butter or recombined means full cream milk meansclusively from milk, with a milkf OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Tariff No.

0307.49.00 0307.51.00 0307.59.00 0307.60.00 0307.91.00 0307.99.00 ed ex milkbutter CHAPTER 4 DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY; EDIBLE PRODUCTS term H.S.

Code 0307.49 0307.51 0307.59 0307.60 0307.91 0307.99 pression The butter) derivmaximum milk solids-not-fat content of 2% by weight and not contain added emulsifiers, but may charmless lactic-acid-producing bacteria.

ex ng For the purposes of heading 04.

HeadiNo.

Notes.1.- The 2.- (a) 175 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise l of Unit Quantity Kg No.

SITC 022 110 00 essed as anhydrous lactose more than 80% whey proteins, Duty oil type, containing milkfat as the only t milkfat are to be classified as cheese in means products consisting of whey 60% or Shs.

63.00 per Kg.

04).

ude dehydrated butter or ghee (subheading g the water-in- continued teristics modified whey or other more than 95% lactose, expr proteins, containing by weightoteins or minerals have been removed, whey to which natura ained by mixing natural whey constituents.

a spreadable emulsion of tion Impor FIRST SCHEDULE whey and with the addition of milk or at least 70% but not exceeding 85%; and meansthe three following charac05.10 the term butter does not inclning added sugar , of of the dry matter, of 5% or more;ding 0404.10, the expression Tariff DescripMilk and cream, not concentrated nor contaisweetening matter.

- Of a fat content, by weight, not exceedin1% dairy spreads ubhea of s of subheading 04Tariff No.

0401.10.00 pression ex The fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

a milkfat content by weighta dry matter content, by weightthey are moulded or capable of being moulded.

Products obtained from whey, containing by weightcalculated on the dry matter (heading 17.02); or Albumins (including concentrates of two or more wheycalculated on the dry matter) (heading 35.02) or globulins (heading 35.H.

S.

Code 0401.10 Products obtained by the concentration ofheading 04.06 provided that they have (a) (b) (c) This Chapter does not cover (a) (b) For the purposesconstituents, i.e., whey from which all or part of the lactose, prwhey constituents have been added, and products obtFor the purposes0405.90).

ng (b) 3.- 4.- Subheading Notes.1.- 2.- HeadiNo.

04.01 [Issue 1] 176 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 022 120 00 022 130 00 022 210 00 022 221 00 022 229 00 022 230 00 Duty t 60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.63.00 per Kg.

continued or other concentrated or on Impor ntent, by weight, exceeding 1% FIRST SCHEDULE ning added sugar ening matter ening matter Tariff Descripti- Of a fat cobut not exceeding 6% - Of a fat content, by weight, exceeding 6% Milk and cream,contaisweetening matter.

- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: -- Not containing added sugar or other sweetOther: -- Other - -- Not containing added sugar or other sweet Tariff No.

0401.20.00 0401.30.00 0402.10.00 0402.21.00 0402.29.00 0402.91.00 H.S.

Code 0401.20 0401.30 0402.10 0402.21 0402.29 0402.91 ng HeadiNo.

04.02 177 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.

SITC 022 241 00 022 249 00 022 310 00 022 320 00 Duty t 35% 60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

continued or other or other on Impor FIRST SCHEDULE t, kephir and other fermented or ning added fruit, nuts or cocoa.

whether or not concentrated or ning added sugarning added sugar Tariff DescriptiOther -- --- Specially prepared for infants --- Other Buttermilk, curdled milk and cream, yoguracidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or contai- Yoghurt - Other Whey,contaisweetening matter; products consisting of natural milk constituents, whether or not contaisweetening matter, not elsewhere specified or included.

Tariff No.

0402.99.10 0402.99.90 0403.10.00 0403.90.00 H.S.

Code 0402.99 0402.99 0403.10 0403.90 ng HeadiNo.

04.03 4.04 [Issue 1] 178 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 022 410 00 022 490 00 023 011 00 023 020 00 023 090 00 024 910 00 024 100 00 Duty t 60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

e, continued ied whey, whether or not on Impormodif nripened or uncured) chees FIRST SCHEDULE Tariff Descripti- Whey and concentrated or containing added sugar or other sweetening matter - Other Butter and other fats and oils derived from milk; dairy spreads.

- Butter - Dairy spreads - Other Cheese and curd.

- Fresh (uincluding whey cheese, and curd - Grated or powdered cheese, of all kinds Tariff No.

0404.10.00 0404.90.00 0405.10.00 0405.20.00 0405.90.00 0406.10.00 0406.20.00 H.S.

Code 0404.10 0404.90 0405.10 0405.20 0405.90 0406.10 0406.20 ng HeadiNo.

04.05 04.06 179 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.

SITC 024 200 00 024 300 00 024 990 00 02510000 Kg 025 211 00 025 221 00 Duty t 60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

60% or Shs.

63.00 per Kg.

35% or Shs.

36.00 per Kg.

35% or Shs.

36.00 per Kg.

35% or Shs.

36.00 per Kg.

not or continued nd egg yolks, or other e, not grated or powdered ell, fresh, preserved or h on Impor FIRST SCHEDULE dried, cooked by steaming or by ning added sugar Tariff Descripti- Processed chees- Blue-veined cheese - Other cheese Birds eggs, in scooked.

Birds eggs, not in shell, afresh,boiling in water, moulded, frozen or otherwise preserved, whethercontaisweetening matter.

- Egg yolks: -- Dried -- Other Tariff No.

0406.30.00 0406.40.00 0406.90.00 0408.11.00 0408.19.00 H.S.

Code 0406.30 0406.40 0406.90 0407.00 0407.00.00 0408.11 0408.19 ng HeadiNo.

04.07 04.08 [Issue 1] 180 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.

SITC 025 219 00 025 229 00 061 600 00 098 920 00 es thereof, and animal blood, similar waste of raw hides or Duty t 35% or Shs.

36.00 per Kg.

35% or Shs.

36.00 per Kg.

25% 25% continued chs of animals, whole and piec heading 05.05 and parings and ed or included.

on Impor FIRST SCHEDULE horsehair and horsehair waste (Section XI); or ELSEWHERE SPECIFIED OR INCLUDED er 41 or 43); m or brush making (heading 96.03).

Tariff DescriptiOther: rskins) other than goods of - -- Dried -- Other Natural honey.

Edible products of animal origin, not elsewhere specifiu CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT Tariff No.

0408.91.00 0408.99.00 H.S.

Code 0408.91 0408.99 0409.00 0409.00.00 0410.00 0410.00.00 Edible products (other than guts, bladders and stomaliquid or dried); Hides or skins (including fskins of heading 05.11 (ChaptAnimal textile materials, other than Prepared knots or tufts for broo ng This Chapter does not cover (a) (b) (c) (d) HeadiNo.

04.09 04.10 Notes.1.- 181 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 291 910 00 291 921 00 291 929 00 268 510 00 291 931 00 291 939 00 Duty t ld boar tusks, rhinoceros horns and the 25% 25% 25% 25% 25% 25% or not ng hair; continued length (provided the root ends and tip ends respectively are not means hair of the manes or tails of equine or bovine animals.

al.

horsehairtion Impor, unworked, whetheror boars bristles and hair and r FIRST SCHEDULE ant, hippopotamus, walrus, narwhal and wi bladders and stomachs of animals Tariff DescripHuman haiwashed or scoured; waste of human hair.

Pigs, hogs or boars bristles and hair; badger hair and other brush makiwaste of such bristles or hair.

- Pigs, hogswaste thereof - Other Horsehair and horsehair waste, whether or not put up as a layer with or without supporting materiGuts,(other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.--- Sausage casings --- Other Tariff No.

0502.10.00 0502.90.00 0504.00.10 0504.00.90 H.

S.

Code 0501.00 0501.00.00 0502.10 0502.90 0503.00 0503.00.00 0504.00 For the purposes of heading 05.01, the sorting of hair by arranged together) shall be deemed not to constitute working.

Throughout the Nomenclature, elephteeth of all animals are regarded as ivory.

Throughout the Nomenclature, the expression ng 2.- 3.- 4.- HeadiNo.

05.01 05.02 05.03 05.04 [Issue 1] 182 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 291 951 00 291 959 00 291 111 00 291 119 00 291 161 10 291 161 20 291 161 30 Duty t 25% 25% 25% 25% 25% 25% 25% ; th their continued s, wi worked than d unworked, or not with trimmed not further on Impor down, feathers and parts of mply prepared (but not cut to FIRST SCHEDULE prepared but not cut to shape; hers of a kind used for stuffing; down y Tariff DescriptiSkins and other parts of birfeathers orfeathers (whetheredges) and down,cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.

- Feat- Other Bones and horn-cores,defatted, sishape), treated with acid or degelatinisedpowder and waste of these products.- Ossein and bones treated with acid - Other Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simplpowder and waste of these products.- Ivory: ivory powder and waste: --- Ivory, Elephant --- Teeth, hippopotamus --- Horns, Rhinoceros Tariff No.

0505.10.00 0505.90.00 0506.10.00 0506.90.00 0507.10.10 0507.10.20 0507.10.30 H.S.

Code 0505.10 0505.90 0506.10 0506.90 0507.10 ng HeadiNo.

05.05 05.06 05.07 183 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 291 161 90 291 161 90 29116191 291 970 00 291 981 00 291 989 00 291 940 00 Duty t 25% 25% 25% 25% 25% 25% Free es continued elsewhere specified on Impor oderms and cuttle-bone, FIRST SCHEDULE n prepared but not otherwi y Tariff Descripti--- Other ivory --- Ivory powder and waste other Coral and similar materials, unworked or simplworked; shells of molluscs, crustaceans or echiunworked or simply prepared but not cut to shape, powder and waste thereof.

Natural sponges of animal origin.

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

cantharides -- --- Ambergris, castoreum, civet and musk; --- Other Animal products not or included; dead animals of Chapter 1 or 3, unfit for human consumption.

- Bovine semen Tariff No.

0507.10.40 0507.10.90 0510.00.10 0510.00.90 0511.10.00 H.S.

Code 0507.90.00 0508.00 0508.00.00 0509.00 0509.00.00 0510.00 0511.10 ng HeadiNo.

05.08 05.09 05.10 05.11 [Issue 1] 184 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 291 961 00 291 962 00 291 969 00 291 991 00 291 992 00 291 999 00 by compression or by the Duty t5% Free 5% Free 25% 25% agglomerated either directly continued on Impor FIRST SCHEDULE er 3: SECTION II VEGETABLE PRODUCTS Tariff DescriptiOther: other aquatic invertebrates; dead animals of ChaptOther means products which have been - -- Products of fish or crustaceans, molluscs or --- Fish waste --- Fish eggs and roes (in-edible) --- Other -- --- Animal semen other than of bovine --- Sinews and tendons: parings and similar waste, of raw materials --- Other pellets Tariff No.

0511.91.10 0511.91.20 0511.91.90 0511.99.10 0511.99.20 0511.99.90 H.S.

Code 0511.91 0511.99 ng In this Section the term addition of a binder in a proportion not exceeding 3% by weight.

HeadiNo.

Note.

1.- 185 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise l of s, flora Unit Quantity Number Number Number Number No.

SITC 292 611 00 292 615 00 292 691 00 292 693 00 (including seedling vegetables) being taken of accessories of Duty t and goodsnamental use; nevertheless it does not including a reference to bouquet 5% 5% 5% 5% continued LBS, ROOTS AND THE LIKE; CUT FLOWERS AND goods of that kind, account not nd shall be construed ascollages or similar decorative plaques of heading 97.01.

tion Impor , dormant FIRST SCHEDULEORNAMENTAL FOLIAGE this Chapter covers only live trees deners or florists for planting or for or 06.01, tubers, tuberous roots, corms, live plants (including their roots), s, b Tariff DescripBulcrowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots Othercuttings and slips; mushroom spawn.

- Unrooted cuttings and slips - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts Tariff No.

0601.10.00 0601.20.00 0602.10.00 0602.20.00 H.

S.

Code 0601.10 0601.20 0602.10 0602.20 CHAPTER 6 LIVE TREES AND OTHER PLANTS; BU Subject to the second part of heading of a kind commonly supplied by nursery garinclude potatoes, onions, shallots, garlic or other products of Chapter 7.

Any reference in heading 06.03 or 06.04 to goods of any kibaskets, wreaths and similar articles made wholly or partly of other materials.

However, these headings do not include ng Notes.1.- 2.- HeadiNo.

06.01 06.02 [Issue 1] 186 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Number Number Kg Kg Kg Kg Kg Kg Kg No.

SITC 292 695 00 292 697 00 292 699 00 292 711 00 292 712 00 292 719 00 292 721 00 292 725 00 292 729 00 Duty t5% 5% 5% 15% 15% 15% 15% 15% 15% nd dyed, continued eas, grafted or not se prepared.

bouquets or for dried, dyed, bleached, on Impor anches and other parts of impregnated or otherwise FIRST SCHEDULE Tariff Descripti- Rhododendrons and azalCut flowers and flower buds of a kisuitable for bouquets or for ornamental purposes, fresh,impregnated or otherwiFresh Other: - Roses, grafted or not - Other - --- Cut flowers --- Flower buds - Other Foliage, brplants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable forornamental purposes, fresh, dried,bleached,prepared.- Mosses and lichens - -- Fresh -- Other Tariff No.

0602.30.00 0602.40.00 0602.90.00 0603.10.10 0603.10.20 0603.90.00 0604.10.00 0604.91.00 0604.99.00 H.S.

Code 0602.30 0602.40 0602.90 0603.10 0603.90 0604.10 0604.91 0604.99 ng HeadiNo.

06.03 06.04 187 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise er of ).

Unit Quantity Kg Kg Kg Kg Kg or of the genus No.

Capsicum 06).

SITC 054 111 00 054 119 00 054 400 00 054 510 00 054 521 00 Origanum majorana are excluded from this Chapt or Duty t Pimenta 35% 35% 35% 35% 35% ), fruits of the genus ng 07.13 (heading 11.

Majorana hortensis continued les includes edible mushrooms, truffles, olives, capers, or of the genus Capsicum Zea mays var.

saccharatakinds falling in headings 07.01 to 07.11, other than tion Impor FIRST SCHEDULE guminous vegetables of headi Tariff DescripPotatoes, fresh or chilled.

- Seed - Other Tomatoes, fresh or chilled.

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

- Onions and shallots - Garlic or ground fruits of the genus CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS Tariff No.

0701.10.00 0701.90.00 0703.10.00 0703.20.00 07.09, 07.10, 07.11 and 07.12 the word vegetab04).

, fennel, parsley, chervil, tarragon, cress and sweet marjoram (r, dried or crushed dried leguminous vegetables, shelled (heading 07.13); sweet corn in the forms specified in headings 11.02 to 11.04; flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); flour, meal and powder of the dried leeH.

S.

Code 0701.10 0701.90 0702.00 0702.00.00 0703.10 0703.20 This Chapter does not cover forage products of heading 12.14.

In headings.marrows, pumpkins, aubergines, sweet corn (PimentaHeading 07.12 covers all dried vegetables of the (a) (b) (c) (d) Howev(heading 09.ng Notes.1.- 2.- 3.- 4.- HeadiNo.

07.01 07.02 07.03 [Issue 1] 188 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 054 529 00 054 531 00 054 532 00 054 539 00 054 541 00 054 542 00 054 543 00 054 549 00 054 551 00 054 559 00 054 560 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% continued ) Cichorium intybus fresh or chilled.

head lettuce on Impor FIRST SCHEDULE ) Tariff DescriptiCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), Lettuce: Chicory: - Leeks and other alliaceous vegetables - Cauliflowers and headed broccoli - Brussels sprouts - Other - -- Cabbage lettuce (-- Other - -- Witloof chicory (var.foliosum-- Other Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible root, fresh or chilled.

- Carrots and turnips - Other Cucumbers and gherkins, fresh or chilled.

Tariff No.

0703.90.00 0704.10.00 0704.20.00 0704.90.00 0705.11.00 0705.19.00 0705.21.00 0705.29.00 0706.10.00 0706.90.00 H.S.

Code 0703.90 0704.10 0704.20 0704.90 0705.11 0705.19 0705.21 0705.29 0706.10 0706.90 0707.00 0707.00.00 ng HeadiNo.

07.04 07.05 07.06 7.07 189 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 054 571 00 054 572 00 054 579 00 054 591 00 054 592 00 054 593 00 054 594 00 054 581 00 054 582 00 054 589 00 054 596 00 054 597 00 054 599 00 054 691 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% .) continued spp h and orache shelled or ) ) ) on Impor egg-plants ( he genus Capsicum or of the New Zealand spinac FIRST SCHEDULEPisum sativumVigna spp., Phaseolusgarden spinach h ( Tariff DescriptiLeguminous vegetables,unshelled, fresh or chilled.

- Peas (- Beans (- Other leguminous vegetablesOther vegetables, fresh or chilled.

Aubergines - Mushrooms and truffles: - Fruits of tgenus Pimenta Spinach, spinac - Globe artichokes- Asparagus - - Celery other than celeriac-- Mushrooms of the genus Agaricus -- Truffles -- Other - - Other Vegetable (uncooked or cooked by steaming or boiling in water), frozen.

- Potatoes Tariff No.

0708.10.00 0708.20.00 0708.90.00 0709.10.00 0709.20.00 0709.40.00 0709.51.00 0709.52.00 0709.59.00 0709.60.00 0709.90.00 0710.10.00 H.S.

Code 0708.10 0708.20 0708.90 0709.10 0709.20 0709.30 0709.30.00 0709.40 0709.51 0709.52 0709.59 0709.60 0709.70 0709.70.00 0709.90 0710.10 ng HeadiNo.

07.08 07.09 07.10 [Issue 1] 190 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 054 692 00 054 693 00 054 694 00 054 695 00 054 610 00 054 696 00 054 699 00 054 720 00 054 730 00 054 740 00 054 710 00 054 769 00 054 790 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% ev brine, .) n continued h and orache ) ) xture of vegetables hur dioxide gas, i on Impor p FIRST SCHEDULEPisum sativumVigna spp., Phaseolus sppNew Zealand spinacgarden spinach h ( hur water or in other preservati p ons), but unsuitable in that state for Tariff Descripti- Leguminous vegetables, shelled or unshelled: -- Peas (Spinach, spinac -- Beans (-- Other - - Sweet corn - Other vegetables - Mixtures of vegetables Vegetables provisionally preserved (for example, by sulin sulsolutiimmediate consumption.

- Olives - Capers - Cucumbers and gherkins - Mushrooms and truffles: -- Mushrooms of the genus Agaricus -- Other - Other vegetables; mi Tariff No.

0710.21.00 0710.22.00 0710.29.00 0710.40.00 0710.80.00 0710.90.00 0711.20.00 0711.30.00 0711.40.00 0711.51.00 0711.59.00 0711.90.00 H.S.

Code 0710.21 0710.22 0710.29 0710.30 0710.30.00 0710.40 0710.80 0710.90 0711.20 0711.30 0711.40 0711.51 0711.59 0711.90 ng HeadiNo.

07.11 191 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 056 120 00 056 131 00 056 132 00 056 133 00 056 139 00 056 190 00 054 210 00 054 220 00 054 231 00 054 232 00 054 233 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% .), led, shel .): eolus or continued cut, sliced, spp Phas Auricularia spp.) .) Wilczek .) L .) and truffles: xtures of vegetables ) ) () beans ( ) on Impor Auricularia spp Adzuki) in powder, but not further Tremella sppgarbanzos the species Vigna mungo (L) eans, including white pea beans FIRST SCHEDULETremella spp Vigna spp., Phaseolus rooms, wood ears (Pisum sativum h eolus vulgaris Tariff DescriptiDried vegetables, whole,broken orprepared.

- Onions - Musjelly fungi (-- Mushrooms of the genus Agaricus -- Wood ears (-- Jelly fungi (-- Other -- Other vegetables; miDried leguminous vegetables,whether or not skinned or split.

- Peas (- Chickpeas (- Beans (Hepper or Vigna radiataVigna angularisPhas -- Beans of-- Small red (-- Kidney b( Tariff No.

0712.20.00 0712.31.00 0712.32.00 0712.33.00 0712.39.00 0712.90.00 0713.10.00 0713.20.00 0713.31.00 0713.32.00 0713.33.00 H.S.

Code 0712.20 0712.31 0712.32 0712.33 0712.39 0712.90 0713.10 0713.20 0713.31 0713.32 0713.33 ng HeadiNo.

07.12 07.13 [Issue 1] 192 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 054 239 00 054 240 00 054 250 00 054 290 00 054 810 00 054 831 00 054 839 00 Duty t 35% 35% 35% 35% 35% 35% 35% ) and Vicia faba continued , ep, Jerusalem salhigh starch or inulin Vicia faba var.major ) on Impor Vicia faba var.equina not sliced or in the form of FIRST SCHEDULE ) cassava Tariff Descripti-- Other -- Lentils - Broad beans (horse beans (var.minor- Other Manioc, arrowroot,artichokes, sweet potatoes and similar roots and tubers with content, fresh, chilled, frozen or dried, whether orpellets; sago pith.- Manioc (- Sweet potatoes - Other Tariff No.

0713.39.00 0713.40.00 0713.50.00 0713.90.00 0714.10.00 0714.20.00 0714.90.00 H.S.

Code 0713.39 0713.40 0713.50 0713.90 0714.10 0714.20 0714.90 ng HeadiNo.

7.14 193 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of e syrup), Unit Quantity Kg Kg Kg Kg Kg Kg s.

No.

SITC 057 711 00 057 719 00 057 721 00 057 722 00 057 731 00 057 732 00 Duty t 15% 15% 15% 15% 15% 15% egetable oil or small quantities of glucos continued te heat treatment, sulphuring, the addition of sorbic acid or or not shelled or s and cashew nuts, same headings as the corresponding fresh fruits and nuttially rehydrated, or treated for the following purposes tion Impor FIRST SCHEDULE arance (e.g., by the addition of v Tariff DescripCoconuts: heir appeCoconuts, Brazil nutfresh or dried, whetherpeeled.

- -- Desiccated -- Other - Brazil nuts: -- In shell -- Shelled - Cashew nuts: -- In shell -- Shelled Tariff No.

0801.11.00 0801.19.00 0801.21.00 0801.22.00 0801.31.00 0801.32.00 CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS For additional preservation or stabilisation (e.g., by moderapotassium sorbate), To improve or maintain tprovided that they retain the character of dried fruit or dried nuts.

H.

S.

Code 0801.11 0801.19 0801.21 0801.22 0801.31 0801.32 This Chapter does not cover inedible nuts or fruits.

Chilled fruits and nuts are to be classified in the Dried fruit or dried nuts of this Chapter may be par(a) (b) ng Notes.1.- 2.- 3.- HeadiNo.

08.01 [Issue 1] 194 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 057 741 00 057 742 00 057 751 00 057 752 00 057 761 00 057 762 00 057 770 00 057 780 00 057 791 00 057 791 10 057 792 00 057 799 00 057 300 00 057 960 00 Duty t Free 5% Free 5% 15% 15% 15% 15% 15% 15% 15% 15% 35% 35% or not continued .): s, fresh or n avocados, .) antai Corylus spp on Impor Castanea spp FIRST SCHEDULE tnuts ( figs, pineapples, Tariff DescriptiAlmonds: Walnuts: Other nuts, fresh or dried, whethershelled or peeled.- -- In shell -- Shelled - Hazelnuts or filberts (-- In shell -- Shelled - -- In shell -- Shelled - Ches- Pistachios --- Macadamia nuts in shell --- Other macadamia nuts, shelled --- Betel nuts --- Other Bananas, including pldried.Dates,guavas, mangoes and mangosteens, fresh or dried.

- Dates Tariff No.

0802.11.00 0802.12.00 0802.21.00 0802.22.00 0802.31.00 0802.32.00 0802.40.00 0802.50.00 0802.90.11 0802.90.19 0802.90.20 0802.90.90 0804.10.00 H.S.

Code 0802.11 0802.12 0802.21 0802.22 0802.31 0802.32 0802.40 0802.50 0802.90 0803.00 0803.00.00 0804.10 ng HeadiNo.

08.02 08.03 08.04 195 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 057 600 00 057 950 00 057 971 00 057 975 00 057 110 00 057 120 00 057 220 00 057 210 00 057 290 00 057 510 00 057 520 00 057 911 10 057 911 90 057 912 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% continued Citrus limonum) and on Impor rus limon, FIRST SCHEDULE (papayas), fresh.

Tariff Descripti- Figs - Pineapples - Avocados - Guavas, mangoes and mangosteens Citrus fruit, fresh or dried.

- Oranges - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids - Grapefruit - Lemons (Citlimes (Citrus aurantifolia, Citrus latifolia) - Other Grapes, fresh or dried.

- Fresh - Dried Melons (including watermelons) and papaws- Melons (including watermelons): -- Watermelons -- Other - Papaws (papayas) Tariff No.

0804.20.00 0804.30.00 0804.40.00 0804.50.00 0805.10.00 0805.20.00 0805.40.00 0805.50.00 0805.90.00 0806.10.00 0806.20.00 0807.11.00 0807.19.00 0807.20.00 H.S.

Code 0804.20 0804.30 0804.40 0804.50 805.10 805.20 0805.40 0805.50 0805.90 0806.10 0806.20 0807.11 0807.19 0807.20 ng HeadiNo.

08.05 08.06 08.07 [Issue 1] 196 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 057 400 00 057 920 00 057 931 00 057 932 00 057 933 00 057 934 00 057 941 00 057 942 00 057 943 00 057 944 00 057 981 00 057 986 00 057 989 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% g continued on Impor blackberries, mulberries and , bilberries and other fruits of FIRST SCHEDULE pberries, Tariff DescriptiApples, pears and quinces, fresh.

- Apples - Pears and quinces Apricots, cherries, peaches (includinnectarines), plums and sloes, fresh.

- Apricots Other fruit, fresh.

Rasloganberries - Black, white or red currants and gooseberriesthe genus Vaccinium - Cherries - Peaches, including nectarines- Plums and sloes - Strawberries - - Cranberries- Kiwifruit - Durians - Other Tariff No.

0808.10.00 0808.20.00 0809.10.00 0809.20.00 0809.30.00 0809.40.00 0810.10.00 0810.30.00 0810.40.00 0810.50.00 0810.60.00 0810.90.00 H.S.

Code 0808.10 0808.20 0809.10 0809.20 0809.30 0809.40 0810.10 0810.20 0810.20.00 0810.30 0810.40 0810.50 0810.60 0810.90 ng HeadiNo.

08.08 08.09 08.10 197 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 058 310 00 058 320 00 058 390 00 058 211 00 058 219 00 057 991 00 057 992 00 057 993 00 057 994 00 Duty t 35% 35% 35% r 35% 35% 35% 35% 35% 35% dried continued cooked by water, frozen, nng added sugar or es of nuts or ng ii than that of headings.

on Impor s, blackberries, mulberries, other FIRST SCHEDULE Raspberrie Tariff DescriptiFruit and nuts, uncooked orsteaming or boilwhether or not containiother sweetening matter.

- Strawberries - loganberries, black, white or red currants and gooseberries- Other Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in othepreservative solutions), but unsuitable in that state for immediate consumption.

- Cherries - Other Fruit, dried,08.01 to 08.06; mixturfruits of this Chapter.

- Apricots - Prunes - Apples - Other fruit Tariff No.

0811.10.00 0811.90.00 0812.10.00 0812.90.00 0813.10.00 0813.20.00 0813.30.00 0813.40.00 H.S.

Code 0811.10 0811.20 0811.20.00 0811.90 0812.10 0812.90 813.1 813.2 813.3 813.4 ng HeadiNo.

08.11 08.12 08.13 [Issue 1] 198 [Rev.

2012] CAP.

472 Customs and Excise of of or mixed Unit Quantity Kg Kg No.

SITC 057 995 00 058 220 00 Duty t constituting mixed condiments 35% 35% n continued brine, i .04 to 09.10 (or to the mixtures referred to in paragraph (a) lting mixtures retain the essential character of the goods nu res ) or other products of heading 12.11.

on Impor he same heading are to be classified in that heading; fferent headings are to be classified in heading 09.10.

FIRST SCHEDULE e not classified in this Chapter; those Piper cubeba er ons.

Tariff Descripti- Mixtures of nuts or dried fruits of thisChaptPeel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved isulphur water or in other preservative solutiCHAPTER 9 COFFEE, TEA, MAT AND SPICES Tariff No.

0813.50.00 H.S.

Code 813.5 0814.00 0814.00.00 Mixtures of two or more of the products of tMixtures of two or more of the products of di ng Mixtures of the products of headings.

09.04 to 09.10 are to be classified as follows (a) (b) The addition of other substances to the products of headings.

09or (b) above) shall not affect their classification provided the those headings.

Otherwise such mixtures arseasonings are classified in heading 21.03.

This Chapter does not cover Cubeb pepper ( HeadiNo.

08.14 Notes.1.- 2.- 199 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 071 111 00 071 112 00 071 113 00 071 114 00 071 115 00 071 116 00 071 117 00 071 119 00 071 120 00 071 210 00 071 220 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% any n continued ning coffee i or not roasted or tion Impor FIRST SCHEDULE Tariff DescripCoffee, whetherdecaffeinated; coffee husks and skins; coffee substitutes contaiproportion.

- Coffee, not roasted: -- Not decaffeinated --- Arabica, in beans or seeds, stripped of their skins --- Robusta, in beans or seeds, stripped of --- Arabica, in beans or seeds, complete with their skins (Parchment) --- Robusta, in beans or seeds, complete with their skins (Parchment) --- Arabica in berries --- Robusta in berries --- Triage --- Other -- Decaffeinated - Coffee, roasted: -- Not decaffeinated -- Decaffeinated Tariff No.

0901.11.10 0901.11.20 0901.11.30 0901.11.40 0901.11.50 0901.11.60 090.11.70 0901.11.90 0901.12.00 0901.21.00 0901.22.00 H.

S.

Code 0901.11 0901.12 0901.21 0901.22 ng HeadiNo.

09.01 [Issue 1] 200 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 071 391 00 071 329 00 074 110 00 074 120 00 074 130 00 074 140 00 074 310 00 075 110 00 075 120 00 075 130 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued per; dried or menta.

ermented) and other partly on Impor not fermented) in immediate ea (fgenus capsicum or of the genus ermented) and partly fermented t ground fruits of the genus ushed nor ground FIRST SCHEDULE um or of the genus Pi of the a, dried or crushed or ground k tea (fcs Tariff DescriptiOther Pepper: - --- Coffee husks and skins --- Other Tea, whether or not flavoured.

- Green tea (packings of a content not exceeding 3 kg - Other green tea (not fermented) - Blactea, in immediate packings of a content not exceeding 3 kg - Other blackfermented tea Mate.Pepper of the genus Picrushed orCapsi- -- Neither cr-- Crushed or ground - Fruitpiment Tariff No.

0901.90.10 0901.90.90 0902.10.00 0902.20.00 0902.30.00 0902.40.00 0904.11.00 0904.12.00 0904.20.00 H.S.

Code 0901.90 0902.10 0902.20 0902.30 0902.40 0903.00 0903.00.00 0904.11 0904.12 0904.20 ng HeadiNo.

09.02 09.03 09.04 201 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 075 211 00 075 212 00 075 220 00 075 230 00 075 241 00 075 242 00 075 251 10 075 251 20 075 252 10 075 252 20 075 253 10 075 253 20 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 5% 5% 15% 15% continued on Impor FIRST SCHEDULE n or caraway; juniper berries.

Tariff DescriptiVanilla.

--- Neither crushed nor ground: --- Other Cinnamon and cinnamon-tree flowers.

- Neither crushed nor ground Cloves (whole fruit, cloves and stems).

--- Neither crushed nor ground --- Crushed or ground Nutmeg, mace and cardamoms.

Nutmeg Mace Cardamoms - Crushed or ground - --- Neither crushed nor ground --- Crushed or ground - --- Neither crushed nor ground --- Mace crushed or ground - --- Neither crushed nor ground --- Crushed or ground Seeds of anise, badian, fennel, coriander,cumi- Seeds of anise or badian Tariff No.

0905.00.10 0905.00.20 0906.10.00 0906.20.00 0907.00.10 0907.00.20 0908.10.10 0908.10.20 0908.20.10 0908.20.20 0908.30.10 0908.30.20 H.S.

Code 0905.00 0906.10 0906.20 0907.00 0908.10 0908.20 0908.30 0909.10 ng HeadiNo.

09.05 09.06 09.07 09.08 9.09 [Issue 1] 202 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 075 261 10 075 261 20 075 262 10 075 262 20 075 263 10 075 263 20 075 264 10 075 264 20 075 265 10 075 265 20 075 271 00 075 279 00 075 281 10 075 281 20 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued curry and other spices.

on Impor FIRST SCHEDULE Tariff Descripti--- Neither crushed nor ground --- Crushed or ground - Seeds of coriander --- Neither crushed nor ground --- Crushed or ground - Seeds of cumin --- Neither crushed nor ground --- Crushed or ground - Seeds of caraway --- Neither crushed nor ground --- Crushed or ground - Seeds of fennel; juniper berries--- Neither crushed nor ground Ginger, saffron, turmeric (curcuma), thyme, bay leaves,Ginger Saffron --- Crushed or ground - --- Neither crushed nor ground --- Crushed or ground - --- Neither crushed nor ground --- Crushed or ground Tariff No.

0909.10.10 0909.10.20 0909.20.10 0909.20.20 0909.30.10 0909.30.20 0909.40.10 0909.40.20 0909.50.10 0909.50.20 0910.10.10 0910.10.90 0910.20.10 0910.20.20 H.S.

Code 0909.20 0909.30 0909.40 0909.50 0910.10 0910.20 ng HeadiNo.

09.10 203 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 075 291 10 075 291 20 075 289 10 075 289 20 075 292 00 075 293 00 075 299 00 Duty t 15% 15% 15% 15% 15% 15% 15% continued 1 (b) to this e on Impor FIRST SCHEDULE er Tariff Descripti- Turmeric (curcuma) --- Neither crushed nor ground --- Crushed or ground - Thyme; bay leaves --- Neither crushed nor ground --- Crushed or ground - Curry - Other spices -- Mixtures referred to in NotChapt-- Other Tariff No.

0910.30.10 0910.30.20 0910.40.10 0910.40.20 0910.50.00 0910.91.00 0910.99.00 H.S.

Code 0910.30 0910.40 0910.50 0910.91 0910.99 ng HeadiNo.

[Issue 1] 204 [Rev.

2012] CAP.

472 Customs and Excise of ed, milled, Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 041 100 00 041 200 00 045 100 00 043 000 00 045 200 00 044 100 00 Duty 00 50 or t77.

.

33.

.

worked.

However, rice, huskss hper Kg or 35% hper Kg or 35% 15% 30% 15% Per Kg.

Shs.

2.30% SS 06.

continued are to be classified in those headings only if grains are species and the hybrids derived from the inter-specific of chromosomes as that species.

Triticum durum tion Impor FIRST SCHEDULECHAPTER 10 CEREALS which have been hulled or otherwise en remains classified in heading 10.

Tariff DescripWheat and meslin.

Other Rye.

Barley.

Oats.

Maize (corn).

Seed - Durum wheat - - means wheat of the which have the same number (28) Tariff No.

1001.10.00 05 does not cover sweet corn (Chapter 7).

durum wheatTriticum durum The products specified in the headings of this Chapter present, whether or not in the ear or on the stalk.

The Chapter does not cover grainspolished, glazed, parboiled or brokterm H.

S.

Code 1001.10 1001.90 1001.90.00 1002.00 1002.00.00 1003.00 1003.00.00 1004.00 1004.00.00 1005.10 1005.10.00 (a) (b) Heading 10.crossing of ng Notes.1.- 2.- Subheading Note.

1.- The HeadiNo.

10.01 10.02 10.03 10.04 10.05 205 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 044 900 00 042 100 00 042 200 00 042 310 00 042 320 00 045 300 00 045 920 00 045 910 00 045 930 00 045 990 00 Duty t Free Per Kg.

Shs.

4.20 or 35% Per Kg.

Shs.

4.20 or 35% Per Kg.

Shs.

4.20 or 35% Per Kg.

Shs.

4.20 or 35% 15% 15% 15% 15% 15% , whether or continued e ed t and canary seed; other on Impor FIRST SCHEDULE s.

Tariff Descripti- Other maize (corn) Rice.

- Rice in the husk (paddy or rough) - Husked (brown) rice - Semi-milled or wholly milled ricnot polished or glaz- Broken rice Grain sorghum.

Buckwheat, millecereal- Buckwheat- Millet - Canary seed - Other cereals Tariff No.

1005.90.00 1006.10.00 1006.20.00 1006.30.00 1006.40.00 1008.10.00 1008.20.00 1008.30.00 1008.90.00 H.S.

Code 1005.90 1006.10 1006.20 1006.30 1006.40 1007.00 1007.00.00 1008.10 1008.20 1008.30 1008.90 ng HeadiNo.

10.06 10.07 10.08 [Issue 1] 206 [Rev.

2012] CAP.

472 Customs and Excise dry they have, by weight on the re indicated in Column (4) or (5) is not ssified in heading 11.01 or 11.02 if the u larimetric method) exceeding that indicated in Column th the apert continued ls) not exceeding that indicated in Column (3).

m of cereals, whole, rolled, flaked or ground, is always e below fall in this Chapter if 01, 20.04 or 20.05;er, ger y, cosmetic or toilet preparations (Chapter 33).

FIRST SCHEDULE under the above provisions shall be cla ved, of heading 20.

ables, prepared or presera starch content (determined by the modified Ewers po(2); and an ash content (after deduction of any added minera Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); Prepared flours, groats, meals or starches of heading 19.01; Corn flakes or other products of heading 19.04; VegetPharmaceutical products (Chapter 30); or Starches having the character of perfumerProducts from the milling of the cereals listed in the tablproduct (a) (b) Otherwise, they fall in heading No.

23.02.

Howevclassified in heading 11.04.

Products falling in this Chapter percentage passing through a woven metal wire cloth sieve wiless, by weight, than that shown against the cereal concerned.

CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN This Chapter does not cover (a) (b) (c) (d) (e) (f) (A) (B) Notes.1.- 2.- 207 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise res (5) - - - 90% - - (microns) 500 micromet fragmentation of cereal an aperture of res (4) 80% 80% 80% - 80% 80% (microns) Rate of passage through a sieve with 315 micromet (3) 2.5% 3% 5% 1.6% 4% mean products obtained by the continued Ash content mealweight passes through a woven metal wire cloth sieve with an weight passes through a woven metal wire cloth sieve with an and (2) 45% 45% 45% 45% 2% 45% 45% Starch content groats FIRST SCHEDULE.

.

Cereal (1) Otherwise, they fall in heading 11.03 or 11.04.

of which in the case of maize (corn) products, at least 95% by aperture of 2 mm; in the case of other cereal products, at least 95% by aperture of 1.25 mm.

For the purposes of heading 11.03, the terms grains,(a) (b) Wheat and rye.

Barley .Oats .Maize (corn) and grain sorghum Rice .Buckwheat .3.- [Issue 1] 208 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 046 110 00 046 120 00 047 191 00 047 110 00 047 192 00 047 199 00 046 210 00 047 210 00 047 229 10 047 229 90 046 200 00 Duty t 60% 60% 15% 35% 15% 15% 15% 15% 15% 15% 15% 15% gn continued tion Impor FIRST SCHEDULE Tariff DescripWheat or meslin flour.

--- Wheat flour.

--- Meslin flour.

Cereal flours other than of wheat ormeslin.

- Rye flour - Maize (corn) flour - Rice flour - Other Cereal groats, meal and pellets.

- Groats and meal: -- Of wheat -- Of maize (corn) -- Of other cereals --- Of mesmerin --- Other - Pellets: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled,sliced or kibbled), except rice of headi10.06; germ of cereals, whole, rolled, flaked or ground.- Rolled or flaked grains: Tariff No.

1101.00.10 1101.00.20 1102.10.00 1102.20.00 1102.30.00 1102.90.00 1103.11.00 1103.13.00 1103.19.10 1103.19.90 1103.20.00 H.

S.

Code 1101.00 1102.10 1102.20 1102.30 1102.90 1103.11 1103.13 1103.19 1103.20 ng HeadiNo.

11.01 11.02 11.03 11.04 209 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 048 135 00 048 139 00 048 142 00 048 143 00 048 149 00 048 150 00 056 410 00 056 420 00 056 460 00 056 470 00 056 480 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% gng 07.13, n continued of headiegetables of s tuber on Impor eals, whole, rolled, flaked or ed grains (for example, hulled,ied leguminous v FIRST SCHEDULE meal, powder, flakes, granules and meal and powder of the dried Tariff Descripti-- Of oats -- Of other cereals - Other workpearled, sliced or kibbled): -- Of oats -- Of maize (corn) -- Of other cereals - Germ of cerground Flour,pellets of potatoes.

- Flour, meal and powder - Flakes, granules and pellets Flour,leguminous vegetables of headiof sago or of roots or07.14 or of the products of Chapter 8.

- Of the drheading 07.13 - Of sago or of roots or tubers of heading 07.14 - Of the products of Chapter 8 Tariff No.

1104.12.00 1104.19.00 1104.22.00 1104.23.00 1104.29.00 1104.30.00 1105.10.00 1105.20.00 1106.10.00 1106.20.00 1106.30.00 H.S.

Code 1104.12 1104.19 1104.22 1104.23 1104.29 1104.30 1105.10 1105.20 1106.10 1106.20 1106.30 ng HeadiNo.

11.05 11.06 [Issue 1] 210 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 048 210 00 048 220 00 592 110 00 592 120 00 592 130 00 592 140 00 592 150 00 592 160 00 592 170 00 Duty t 30% 30% 15% 15% Free 15% 15% 15% 15% continued on Impor nulin.

FIRST SCHEDULE uten, whether or not dried.

ted gl Tariff DescriptiMalt, whether or not roasted.

Starches; iStarches: - Not roasted - Roas- -- Wheat starch -- Maize (corn) starch -- Potato starch -- Manioc (cassava) starch -- Other starches - Inulin Wheat Tariff No.

1107.10.00 1107.20.00 1108.11.00 1108.12.00 1108.13.00 1108.14.00 1108.19.00 1108.20.00 1109.00.00 H.S.

Code 1107.10 1107.20 1108.11 1108.12 1108.13 1108.14 1108.19 1108.20 ng HeadiNo.

11.07 11.08 11.09 1109.00 211 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise ing.

) or of lupines Vicia faba ornamental flowers, vegetable of basil, borage, ginseng, hyssop, liquorice, all not apply to products of heading 08.01 or 08.02 or to continued als but also to flours and meals which have been partially cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, r original oils.

It does not, however, apply to residues of headnd other herbage seeds, seedser 33; or rnels, e eeds of vetches (other than those of the species er 7); and k ectants or similar products of heading 38.08.

FIRST SCHEDULE the following even if for sowing , to palm nuts r, apply to, to the following plants or parts thereof: r, apply to ee inter alia inter alia rue, sage and wormwood.

CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER er 7 or Chapter 20).

08 applies not only to non-defatted flours and me of forest trees, seeds of fruit trees, s09 does not, howev11 does not, howev Leguminous vegetables or sweet corn (ChaptSpices or other products of Chapter 9; Cereals (Chapter 10); or Products of headings.

12.01 to 12.07 or 12.11.

Medicaments of Chapter 30; Perfumery, cosmetic or toilet preparations of ChaptInsecticides, fungicides, herbicides, disinf Heading 12.07 applies, safflower seeds, poppy seeds and shea nuts (karite nuts).

It does olives (ChaptHeading 12.defatted or defatted and wholly or partially refatted with thei23.04 to 23.06.

For the purposes of heading 12.09, beet seeds, grass aseeds, seedsare to be regarded as seeds of a kind used for sowing.

Heading 12.(a) (b) (c) (d) Heading 12.11 applies, species of mint, rosemary,Heading 12.(a) (b) (c) Notes.1.- 2.- 3.- 4.- [Issue 1] 212 [Rev.

2012] CAP.

472 Customs and Excise of which Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg means rape or colza SITC No.

222 200 00 222 110 00 222 120 00 223 100 00 223 400 00 222 610 00 222 619 00 222 400 00 t Duty Impor5% 5% 5% 15% Free Free Free Free weight and yielding a solid component continued not broken.

low erucic acid rape or colza seeds of less than 2% by not broken.

02; or pression or not broken rape or colza seeds seaweeds and other algae does not include her or not broken.

FIRST SCHEDULEerucic acid content whet s of heading 21.02; m 12, the term Tariff Description Soya beans, whether orGround-nuts, not roasted or otherwise cooked, whether or not shelled or broken.

- In shell - Shelled, whetherCopra.Linseed, Rape or colza seeds, whether or not broken.

- Low erucic acid - Other Sunflower seeds, whether or ganisms of heading 30.romoles of glucosinolates per gram.

micro-or Tariff Number 1202.10.00 1202.20.00 1203.00.00 1204.00.00 1205.10.00 1205.90.00 of Dead single-cell micro-organisCultures Fertilisers of heading 31.01 or 31.05.

H.

S.

Code 1201.00 1201.00.00 1202.10 1202.20 1203.00 1205.10 1205.90 1206.00 1206.00.00 For the purposes of heading 12.(a) (c) For the purposes of subheading 1205.10, the exseeds yielding a fixed oil which has an contains less than 30 micng 5.- (b) Subheading Note.

1.- HeadiNo.

12.01 12.02 12.03 12.04 1204.00 12.05 12.06 213 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 223 200 00 222 300 00 223 500 00 222 500 00 222 620.00 222 700 00 223 710 00 223 790 00 223 910 00 223 990 00 292 510 00 292 521 00 292 522 00 Duty t 15% Free Free Free Free Free 15% 5% 15% 15% 15% 15% 15% ts, continued l seeds or oken.

on Impor FIRST SCHEDULE oil seeds and oleaginous fruis and meals of oing.

Tariff DescriptiOtherwhether or not brOther - Palm nuts and kernels - Cotton seeds - Castor oil seeds - Sesamum seeds - Mustard seeds - Safflower seeds - -- Poppy seeds -- Other Flouroleaginous fruits, other than these of mustard.

- Of soya beans - Other Seeds, fruit and spores, of a kind used for sowi- Sugar beet seed - Seeds of forage plants: -- Lucerne (alfalfa) seed -- Clover (Trifolium spp.) seed Tariff No.

1207.10.00 1207.20.00 1207.30.00 1207.40.00 1207.50.00 1207.60.00 1207.91.00 1207.99.00 1208.10.00 1208.90.00 1209.10.00 1209.21.00 1209.22.00 H.S.

Code 1207.10 1207.20 1207.30 1207.40 1207.50 1207.60 1207.91 1207.99 1208.10 1208.90 1209.10 1209.21 1209.22 ng HeadiNo.

12.07 12.08 12.09 [Issue 1] 214 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 292 523 00 292 524 00 292 525 00 292 526 00 292 529 00 292 530 00 292 549 00 292 590 00 054 841 00 054 842 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% Free or not continued uding seeds crushed or iflorum Lam., Lolium ants (incl on Impor neither ground nor powdered FIRST SCHEDULE pulin whether or not cut, Tariff Descripti-- Kentucky blue grass (Poa pratensis L.) seed perenne L.) seed principally for their flowers Other -- Fescue seed -- Rye grass (Lolium mult-- Timothy grass seed -- Other - Seeds of herbaceous plants cultivated - -- Vegetable seeds-- Other Hop cones, fresh or dried, whetherground, powdered or in the form of pellets; lupulin.

- Hop cones, nor in the form of pellets - Hop cones, ground, powdered or in the form of pellets; luPlants and parts of pland fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes; fresh or dried,powdered.

Tariff No.

1209.23.00 1209.24.00 1209.25.00 1209.26.00 1209.29.00 1209.30.00 1209.91.00 1209.99.00 1210.10.00 1210.20.00 H.S.

Code 1209.23 1209.24 1209.25 1209.26 1209.29 1209.30 1209.91 1209.99 1210.10 1210.20 ng HeadiNo.

12.10 12.11 215 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 292 410 00 292 420 00 292 493 00 292 494 00 292 491 00 292 492 00 292 499 00 054 891 00 292 970 00 054 850 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% e continued not ground; ncluding unroasted on Impor FIRST SCHEDULE and other algae Tariff DescriptiOther - Liquorice roots - Ginseng roots - Coca leaf - Poppy straw - --- For Pharmaceutical purposes e.g.

Cinchona bark --- Pyrethrum --- Other Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether orfruit stones and kernels and other vegetable products (ichicory roots of the variety Cichorium intybus) of a kind used primarily for human consumption, not elsewherspecified or included.

- Locust beans, including locust bean seeds - Seaweeds- Apricot, peach (including nectarine) or plum stones and kernels Tariff No.

1211.10.00 1211.20.00 1211.30.00 1211.40.00 1211.90.10 1211.90.20 1211.90.90 1212.10.00 1212.20.00 1212.30.00 H.S.

Code 1211.10 1211.20 1211.30 1211.40 1211.90 1212.10 1212.20 1212.30 ng HeadiNo.

12.12 [Issue 1] 216 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.

SITC 054 870 00 054 899 00 081 110 00 081 120 00 081 130 00 Duty t 15% 15% 15% 15% 15% continued fodder roots, hay, or not in the form of on Impor FIRST SCHEDULE Tariff DescriptiOther: - -- Sugar beet -- Other Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.

Swedes, mangolds,lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whetherpellets.

- Lucerne (alfalfa) meal and pellets - Other Tariff No.

1212.91.00 1212.99.00 1214.10.00 1214.90.00 H.S.

Code 1212.91 1212.99 1213.00 1213.00.00 1214.10 1214.90 ng HeadiNo.

12.13 12.14 217 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of 04); Unit Quantity Kg Kg No.

(heading 17.

SITC 292 210 00 292 220 00 39); s or aqueous solutions of Duty ed for the manufacture of beverages t Free Free extract of hops, extract of aloes and opium.

m, of alkaloids (heading 29.ns and continued cted oleoresins, aqueous distillate ight of sucrose or put up as confectionery than 50% by weight chicle or similar natural gums (heading 40.01).

resins, gum-resi blood-grouping reagents (heading 30.06); 01 or 32.03); odoriferous substances of a kind ustion Impor FIRST SCHEDULE ha, guayule, , to liquorice extract and extract of pyrethruTariff DescripLac; natural gums,oleoresins (for example, balsams).

- Lac - Gum Arabic inter alia aps or extracts constituting alcoholic beverages (Chapter 22); or preparations based on Tariff No.

1301.10.00 1301.20.00 CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 02 applies, able ser 33); or Liquorice extract containing more than 10% by weMalt extract (heading 19.01); Extracts of coffee, tea or mat (heading 21.01); VegetCamphor, glycyrrhizin or other products of heading 29.14 or 29.38; Concentrates of poppy straw containing less Medicaments of heading 30.03 or 30.04 orTanning or dyeing extracts (heading 32.Essential oils, concretes, absolutes, resinoids, extraessential oils(ChaptNatural rubber, balata, gutta-percH.

S.

Code 1301.10 1301.20 Heading 13.The heading does not apply to (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) ng Note.

1.- HeadiNo.

13.01 [Issue 1] 218 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 292 290 00 292 941 00 292 943 00 292 945 00 292 947 00 292 949 10 292 949 20 292 949 90 292 950 00 292 961 00 292 965 00 292 969 00 Duty t Free 15% Free Free Free 15% Free Free Free 15% Free Free s continued ates and pectates; on Impor whether or not modified, e and thickeners, whether or not FIRST SCHEDULE ilages Tariff DescriptiVegetable saps and extracts; pecticsubstances, pectinagar-agar and other mucilages and thickeners,derived from vegetable products.

- Vegetable saps and extracts: containing rotenone Other - Other -- Opium -- Of liquoric-- Of hops -- Of pyrethrum or of the roots of plant-- --- Papain, crude --- Sisal sludge extracts --- Other - Pectic substances, pectinates and pectates - Mucilages and thickeners, whether or not modified, derived from vegetable products: -- Agar-agar -- Mucmodified, derived from locust beans, locust bean seeds or guar seeds-- Other Tariff No.

1301.90.00 1302.11.00 1302.12.00 1302.13.00 1302.14.00 1302.19.10 1302.19.20 1302.19.90 1302.20.00 1302.31.00 1302.32.00 1302.39.00 H.S.

Code 1301.90 1302.11 1302.12 1302.13 1302.14 1302.19 1302.20 1302.31 1302.32 1302.39 ng HeadiNo.

13.02 219 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of of Unit Quantity Kg Kg Kg No.

SITC 292 310 00 292 320 00 292 390 00 rials.

e Duty t Section XI: vegetable materials or fibres 15% 15% 15% ngthwise, cut to length, rounded at the ends, continued textiles, however prepared, or other vegetable materials ture ofitable for use only as textile mat u hem s tufts for broom or brush making (heading 96.03).

or dyed), split osier, reeds and the like, to rattan cores and to drawn or split tion Impor FIRST SCHEDULEily in the manufac ELSEWHERE SPECIFIED OR INCLUDED ing products which are to be classified in polished , to bamboos (whether or not split, sawn ley to chipwood (heading 44.04).

Tariff DescripVegetable materials of a kind used primarily for plaiting (for example,bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cerealstraw, and lime bark).

- Bamboos - Rattans - Other inter alia not appl Tariff No.

1401.10.00 1401.20.00 1401.90.00 CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT 02 does not apply to wood wool (heading 44.05).

H.

S.

Code 1401.10 1401.20 1401.90 This Chapter does not cover the followvegetable materials of a kind used primarwhich have undergone treatment so as to render tHeading 14.01 applies, bleached, rendered non-inflammable,rattans.

The heading doesHeading 14.Heading 14.03 does not apply to prepared knots or ng Notes.1.- 2.- 3.- 4.- HeadiNo.

14.01 [Issue 1] 220 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 292 920 00 292 930 00 292 991 10 292 991 20 292 991 30 292 991 90 263 200 00 292 999 10 Duty t 15% 15% 15% 15% 15% 15% 15% 15% hanks n continued t put up as a layer on Impor vegetable hair and eel-ooms or in brushes (for FIRST SCHEDULE Tariff DescriptiVegetable materials of a kind used primarily as stuffing or as padding (for example, kapok,grass), whether or nowith or without supporting material.

Vegetable materials of a kind used primarily in brexample, broom-corn, piassava, couch-grass and istle), whether or not ior bundles.

Vegetable products not elsewhere specified or included.

- Raw vegetable materials of a kind used primarily in dyeing or tanning --- Mangrove bark Other --- Wattle bark --- Annatto seed, whole or powdered --- Other - Cotton linters - --- Hard seed, pips, hulls and nuts of a kind used for curving (for example corozo and dom) Tariff No.

1404.10.10 1404.10.20 1404.10.30 1404.10.90 1404.20.00 1404.90.10 H.S.

Code 1402.00 1402.00.00 1403.00 1403.00.00 1404.10 1404.20 ng HeadiNo.

14.02 14.03 14.04 221 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg No.

SITC 292 999 20 292 999 90 Duty t 15% 15% ured, which are to be classified in the heading continued hes, soap, perfumery, cosmetic or toilet preparations, AND OILS AND THEIR CLEAVAGE PRODUCTS; s, merely denat and their fractions.

h and wool grease residues fall in heading 15.22.

AND OILS AND THEIR CLEAVAGE PRODUCTS c han 15% of the products of heading 04.05 (generally Chapter 21); pit on Impor olives by solvent extraction (heading 15.10).

FIRST SCHEDULE 02).

Tariff Descripti--- Pyrethrum marc --- Other PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Tariff No.

1404.90.20 1404.90.90 ed from oils (heading 40.

es (heading 23.01) or residues of headings.

23.04 to 23.06; 09 does not apply to oils obtained from18 does not cover fats or oils or their fraction H.S.

Code SECTION III ANIMAL OR VEGETABLE FATSCHAPTER 15 ANIMAL OR VEGETABLE FATS Pig fat or poultry fat of heading 02.09;Cocoa butter, fat or oil (heading 18.04); Edible preparations containing by weight more tGreavFatty acids, prepared waxes, medicaments, paints, varnissulphonated oils or other goods of Section VI; or Factice deriv ng This Chapter does not cover (a) (b) (c) (d) (e) (f) Heading 15.Heading 15.appropriate to the corresponding undenatured fats and oilsSoap-stocks, oil foots and dregs, stearin pitch, glycerol HeadiNo.

Notes.1.- 2.- 3.- 4.- [Issue 1] 222 [Rev.

2012] CAP.

472 Customs and Excise means the een imported, excluding any UDE if they have undergone no order to separate the oils from solid s.

If obtained by extraction, an oil shall ange in colour, odour or taste when 7 low erucic acid rape of colza oilValues or centrifugal force, has bchemical procesAbove 20 Red 2 to 5 50.6 to 55.1 190.1 to 201.

continued be classified as crude if in addition to (a) above the expression essure, shall be considered CR0 to 0.40.6 to 1.7 41.1 to 47.00 to 0.6 her physical or Symbol ugation or filtration, provided that, in provided that it has undergone no ch 00, palm oil shall OH/g C12:0 C14:0 C16:0 C16:1 FIRST SCHEDULE Typical K 1514.11 and 1514.19,s, fractionation or ot CharacteristicsAcid the corresponding oil obtained by pressure.

h Identity Colour (5.25 lovibond cell) Free Fatty Acid (as palmitic)% Iodine Value wijs Saponification value mg.Fatty h has an erucic acid content of less than 2% by weight.

sing other than decantation, centrifit complies with the following chemical characteristics 1.

2.

3.

4.

Composition, % Fatty Acid LauricMyristic Palmitoleic Fixed vegetable oils, fluid or solid, obtained by prprocesparticles only mechanical force, such as gravity, pressure absorption filtering procescontinue to be considered as CRUDE, compared witFor the purpose of Tariff No.

1511.10.(i) For the purposes of subheadings fixed oil whic(a) (b) Subheading Note 1.

ADDITIONAL NATIONAL NOTES 5.

223 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg or bleached or No.

SITC 411 200 00 411 321 00 411 322 00 411 329 00 411 330 00 411 110 00 411 120 00 411 130 00 Duty t process or neutralized, 15% 25% Free 30% 15% 5% 5% 15% continued ng 02.09 or 15.03.

3.7 to 5.66.6 to 11.90 to 0.8 Symbol , whether or not refined, s not undergone any absorption filtering tion Imporer oils FIRST SCHEDULE C18:0 C18:2 C18:3 dergone any physical or chemical process.

Tariff DescripPig fat (including lard) and poultry fat, other than that of headiFats of bovine animals, sheep or goats, other than those of heading 15.03.

--- Raw, not rendered --- Tallow (including premier just) --- Other Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

Fats and oils and their fractions, of fish or marine mammalbut not chemically modified.

- Fish-liver oils and their fractions - Fats and oils and their fractions, of fish, other than liv- Fats and oils and their fractions, of marine mammals Tariff No.

1502.00.10 1502.00.20 1502.00.90 1504.10.00 1504.20.00 1504.30.00 Composition, % Stearic Linoleic Linolenic It has not been fractionated, has deodorized, nor has it un (ii) H.

S.

Code 1501.00 1501.00.00 1502.00 1503.00 1503.00.00 1504.10 1504.20 1504.30 ng HeadiNo.

15.01 15.02 15.03 15.04 [Issue 1] 224 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 411 350 00 411 390 00 421 110 00 421 190 00 421 310 00 421 390 00 421 410 00 421 420 00 421 490 00 Duty t Free 15% 5% 30% 5% 30% 15% 30% 15% or fined, or not e continued ned, but not not r fractions, obtained or not refi on Impor her or not degummed fined, but not chemically mal fats and oils and their e FIRST SCHEDULE ani oils and their Tariff DescriptiWool grease and fatty substances derived therefrom (including lanolin).

Otherfractions, whetherchemically modified.

Soya-bean oil and its fractions, whethernot refined, but not chemically modified.

- Crude oil, whet- Other Ground-nut oil and its fractions, whetheror not rmodified.

- Crude oil - Other Olive oil and its fractions, whetherrefined, but not chemically modified.

- Virgin - Other Othersolely from olives, whether orbut not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.

Tariff No.

1507.10.00 1507.90.00 1508.10.00 1508.90.00 1509.10.00 1509.90.00 H.S.

Code 1505.00 1505.00.00 1506.00 1506.00.00 1507.10 1507.90 1508.10 1508.90 1509.10 1509.90 1510.00 1510.00.00 ng HeadiNo.

15.05 15.06 15.07 15.08 15.09 15.10 225 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 422 210 00 422 290 00 421 511 00 421 519 00 421 591 00 421 599 00 421 210 00 421 290 00 Duty t Free 30% 5% 5% 30% 30% Free 30% continued ower or cotton-seed her or not gossypol has on Impor of sunflower seed, refined or and its fractions, but not whetd FIRST SCHEDULE oil,e Tariff DescriptiOther Crude Palm oil and its fractions, whether or not refined, but not chemically modified.

- Crude oil - - Other palm oil and its fractions refined but not chemically modified Sunflower-seed, saffloil and fractions thereof, whether or not refined, but not chemically modified.

- Sunflower-seed or safflower oil and fractions thereof: --- Sunflower seed oil, crude --- Safflower seed oil, Crude --- Other oil semi-refined,chemically modified --- other - Cotton-seed oil and its fractions: -- been remov-- Other Tariff No.

1511.10.00 1511.90.00 1512.11.10 1512.11.20 1512.19.10 1512.19.20 1512.29.00 H.S.

Code 1511.10 1511.90 1512.11 1512.19 1512.21 1512.21.00 1512.29 ng HeadiNo.

15.11 15.12 [Issue 1] 226 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 422 310 00 422 390 00 422 411 00 422 412 00 422 491 00 422 492 00 421 710 00 421 790 00 421 711 00 Duty t5% 30% 5% 15% 30% 30% 5% 30% 5% continued d oil and fractions palm kernel or babassu on Impor FIRST SCHEDULE colza or mustar Tariff DescriptiCoconut (copra),oil and fractions thereof, whether or not refined, but not chemically modified.

- Coconut (copra) oil and its fractions: - Palm kernel or babassu oil and fractions thereof: -- Crude oil:Other Rape,thereof, whether or not refined, but not chemically modified.

Other -- Crude oil -- Other --- Palm kernel oil --- Babassu oil -- --- Palm kernel oil --- Babassu oil - Low erucic acid rape or colza oil and its fractions: -- Crude oil -- Other - -- Crude oil Tariff No.

1513.11.00 1513.19.00 1513.21.10 1513.21.20 1513.29.10 1513.29.20 1514.11.00 1514.19.00 1514.91.00 H.S.

Code 1513.11 1513.19 1513.21 1513.29 1514.11 1514.19 1514.91 ng HeadiNo.

15.13 15.14 227 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 421 799 00 422 110 00 422 190 00 421 610 00 421 690 00 422 500 00 422 910 00 421 800 00 422 999 10 422 999 20 422 999 90 Duty t 30% 5% 30% 5% 30% 15% 15% 15% 25% 15% 35% continued ls and their e fats and oils fied or elaidinised, e fats and oi on Imporjoba oil) and their fractions, o not refined, but not further FIRST SCHEDULE Tariff Descripti-- Other Other fixed vegetabl(including jwhether or not refined, but not chemically modified.

- Linseed oil and its fractions: - Maize (corn) oil and its fractions: Other -- Crude oil -- Other -- Crude oil -- Other - Castor oil and its fractions - Tung oil and its fractions - Sesame oil and its fractions - --- Hemp-seed oil --- Jojoba oil --- Other Animal or vegetablfractions, partly or wholly hydrogenated, inter-esterified, re-esteriwhether orprepared.

Tariff No.

1514.99.00 1515.11.00 1515.19.00 1515.21.00 1515.29.00 1515.30.00 1515.40.00 1515.50.00 1515.90.10 1515.90.20 1515.90.90 H.S.

Code 1514.99 1515.11 1515.19 1515.21 1515.29 1515.30 1515.40 1515.50 1515.90 ng HeadiNo.

15.15 15.16 [Issue 1] 228 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 431 211 00 431 212 00 431 213 00 431 219 00 431 220 00 091 010 00 091 090 00 431 100 00 Duty t 15% 15% 15% 15% 35% 35% 30% 35% se oils or continued oils of this ls and their ng 15.16.

t gas or otherwi ing liquid margarine e fats and oi on Impor FIRST SCHEDULE ng 15.16; inedible mixtures of Tariff Descripti- Animal fats and oils and their fractions --- Fish liver oils and their fractions --- Other fish liver oils and their fractions --- Fats and oils and their fractions, of marine mammals --- Other - Vegetable fats and oils and their fractions Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats orChapter, other than edible fats ortheir fractions of headi- Margarine, exclud- Other Animal or vegetablfractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inerchemically modified, excluding those of headipreparations of animal or vegetable fats or oils of this chapter, not elsewhere specified or included.

Tariff No.

1516.10.10 1516.10.20 1516.10.30 1516.10.90 1516.20.00 1517.10.00 1517.90.00 H.S.

Code 1516.10 1516.20 1517.10 1517.90 1518.00 1518.00.00 ng HeadiNo.

15.17 15.18 229 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 512 220 00 431 410 00 431 421 00 431 429 00 431 331 00 431 339 00 Duty t 15% Free Free 15% 15% 15% om the continued water and on Impor FIRST SCHEDULE Tariff DescriptiGlycerol, crude; glycerolglycerol lyes.

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

Other - Vegetable waxes- --- Spermaceti --- Other Degras; residues resulting frtreatment of fatty substances or animal or vegetable waxes.

--- Degras --- Other Tariff No.

1521.10.00 1521.90.10 1521.90.90 1522.00.10 1522.00.90 H.S.

Code 1520.00 1520.00.00 1521.10 1521.90 1522.00 ng HeadiNo.

15.20 15.21 15.22 [Issue 1] 230 [Rev.

2012] CAP.

472 Customs and Excise ht e of meat, meat meat, meat offal, apply to the stuffed by compression or by the preparationscommon names only, are of of sausage, means be taken of small quantities of any by weightssified in the heading of Chapter 16 l.

This subheading takes precedence over.

These provisions do not agglomerated either directly 04.

sed preparations16.04 or 16.05 under their continued ate by weightfor seasoning, preservation or other purposes.

Thes rtebrates, or any combination thereof.

In cases where the fant food or for dietetic purposes, in containers of a net weig of meat or meat offa ustaceans, molluscs or other aquatic invertebrates, prepared or homogeni heading ation of this definition no account is to visible pieces FIRST SCHEDULE the products mentioned above, it is claity of provided that they contain more than 20% eparations of heading 21.03 or 21.04.

in the subheadings ofin Chapter 3 under the same name.

means products which have been or components which predomin MOLLUSCS OR OTHER AQUATIC INVERTEBRATES TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES pellets SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, In this Section the term addition of a binder in a proportion not exceeding 3% by weight.

This Chapter does not cover meat, meat offal, fish, crpreserved by the processes specified in Chapter 2 or 3 or heading 05.Food preparations fall in this Chapterblood, fish or crustaceans, molluscs or other aquatic invepreparation contains two or more of corresponding to the componentproducts of heading 19.02 or to the prFor the purposes of subheading 1602.10, the expression offal or blood, finely homogenised, put up for retail sale as incontent not exceeding 250 g.

For the applicingredients which may have been added to the preparation preparations may contain a small quantall other subheadings of heading 16.02.

The fish and crustaceans specified the same species as those mentioned Note.

1.- Notes.1.- 2.- Subheading Notes.1.- 2.- 231 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 017 200 00 098 110 00 017 300 00 017 410 00 017 420 00 017 490 00 017 510 00 017 520 00 017 590 00 017 610 00 017 690 00 017 900 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% continued 05: Gallus domesticus tion Impor preparations ng preparations of blood of any FIRST SCHEDULE Tariff DescripSausages and similar products, of meat, meat offal or blood; food preparations based on these products.

Other prepared or preserved meat, meat offal or blood.

Homogenised - Of poultry of heading 01.-- Of fowls of the species- Of swine: -- Shoulders and cuts thereof -- Other, including mixtures - of bovine animals --- Other - Other, includianimal - - Of liver of any animal -- Of turkeys -- Other -- Hams and cuts thereof --- Canned beef Tariff No.

1602.20.00 1602.31.00 1602.32.00 1602.39.00 1602.41.00 1602.42.00 1602.49.00 1602.50.10 1602.50.90 1602.90.00 H.

S.

Code 1601.00 1601.00.00 1602.10 1602.10.00 1602.20 1602.31 1602.32 1602.39 1602.41 1602.42 1602.49 1602.50 1602.90 ng HeadiNo.

16.01 16.02 [Issue 1] 232 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 017 110 00 017 190 00 037 110 00 037 121 00 037 129 00 037 130 00 037 140 00 037 151 00 037 159 00 037 160 00 037 170 00 037 211 00 037 212 00 Duty t 35% 35% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% c .) continued Sarda spp ces of meat, fish or and brisling or sprats on Imporices of meat FIRST SCHEDULE Tariff DescriptiExtracts and juicrustaceans, molluscs or other aquatic invertebrates.

--- Extracts and ju--- Other Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.- Fish, whole or in pieces, but not minced: -- Salmon -- Herrings -- Sardines, sardinella-- Tunas, skipjack and bonito (-- Mackerel -- Anchovies-- Other - Other prepared or preserved fish - Caviar and caviar substitutes Crustaceans, molluscs and other aquatiinvertebrates, prepared or preserved.

- Crab - Shrimps and prawns Tariff No.

1603.00.10 1603.00.90 1604.11.00 1604.12.00 1604.13.00 1604.14.00 1604.15.00 1604.16.00 1604.19.00 1604.20.00 1604.30.00 1605.10.00 1605.20.00 H.S.

Code 1603.00 1604.11 1604.12 1604.13 1604.14 1604.15 1604.16 1604.19 1604.20 1604.30 1605.10 1605.20 ng HeadiNo.

16.03 16.04 16.05 233 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of , in Unit Quantity Kg Kg Kg No.

refined sugar which SITC 037 213 00 037 219 00 037 220 00 or other products of heading means Duty t 15% 15% 15% means sugar whose content of sucrose by weight continued ltose, glucose and fructose) raw sugarrefined sugar for industrial use less than 99.5.

on Impor FIRST SCHEDULE coa (heading 18.06); o Tariff Descripti- Lobster - Other crustaceans - Other CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY containing c Tariff No.

1605.30.00 1605.40.00 1605.90.00 H.S.

Code 1605.30 1605.40 1605.90 Sugar confectioneryChemically pure sugars (other than sucrose, lactose, ma29.40; or Medicaments or other products of Chapter 30.

Polarimeter reading of 99.8 degrees or more.

Colour in solution ICUMSA Units (Max) 60.

Invert sugar content, % mm (Max) 0.04.

Moisture, % mm (Max) 0.07.

ng This Chapter does not cover (a) (b) (c) For the purposes of subheadings.

1701.11 and 1701.12,the dry state, corresponds to a polarimeter reading ofFor the purposes of Tariff No.

1701.99.90 the expression meets the following quantitative criteria (i) (ii) (iii) (iv) ONAL NOTES HeadiNo.

Note.

1.- Subheading Note.

1.- NATI1.

[Issue 1] 234 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 061 111 00 061 119 00 061 120 00 061 211 00 061 219 00 061 291 00 061 299 00 Shs.

Duty t Kg.

15% Per Kg.

Shs.

12.00 or 100% Per 12.00 or 100% Per Kg.

Shs.

12.00 or 100% Per Kg.

Shs.

12.00 or 100% Per Kg.

Shs.

12.00 or 100% Per Kg.

Shs.

12.00 or 100% e continued 8 degrees ontaining added flavouring er reading of 99.5 degrees reading of 99.5 degrees or reading of more than 99.8 tion Impor FIRST SCHEDULE Tariff DescripCane or beet sugar and chemically pursucrose, in solid form.

- Raw sugar not cOther Other: matter or more but less than 99.Other or colouring matter: -- Cane sugar --- Jaggery --- -- Beet sugar - -- Containing added flavouring or colouring --- Of a polarimet-- Of a polarimeter reading of more than 99.8 degrees -- -- Of a polarimetermore but less than 99.8 degrees --- Of a polarimeter degrees Tariff No.

1701.11.10 1701.11.90 1701.12.00 1701.91.10 1701.91.90 1701.99.10 1701.99.90 H.

S.

Code 1701.11 1701.12 1701.91 1701.99 ng HeadiNo.

17.01 235 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 061 911 00 061 919 00 061 920 00 061 931 00 061 941 00 061 942 00 06194200 061 950 00 Duty t 15% 15% 15% 15% Free Free 15% 15% ng he dry continued ose and fructose, in colouring matter; lactose, calculated amel.

on Impor an 20% by weight of fructose.

pure fructose FIRST SCHEDULE sed as anhydrous but less than 50% by weight of Tariff DescriptiOther sugars, including chemically pure lactose, maltose, glucsolid form; sugar syrups not containiadded flavouring orartificial honey, whether or not mixed with natural honey; car- Lactose and lactose syrup: -- Containing by weight 99% or more lactose, expreson the dry matter -- Other - Maple sugar and maple syrup -- Glucose and dextrose including syrup not containing fructose or containing in tstate less th--- Glucose and dextrose including syrup containing in the dry state at least 20% by weightfructose excluding invert sugar --- Dextrose monohydrate (Medicinal Glucose) other --- - Chemically Tariff No.

1702.11.00 1702.19.00 1702.20.00 1702.30.00 1702.40.10 1702.40.20 1702.50.00 H.S.

Code 1702.11 1702.19 1702.20 1702.30 1702.40 1702.40.90 1702.50 ng HeadiNo.

17.02 [Issue 1] 236 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 061 960 00 061 990 00 061 510 00 061 590 00 062 210 00 062 290 00 hs.

hs.

Duty Ks Ks t Kg Kg 15% Free 15% 15% Per 70.00 or 35% Per 70.00 or 35% rt sugar continued e ontaining in the dry ng cocoa.

her or not sugar-coated on Impor ng invert sugar and other sugar es s FIRST SCHEDULE of fructose, excluding inv confectionery (including white Tariff Descripti- Other fructose and fructose syrup, containing in the dry state more than 50% by weight- Other, includiand sugar syrup blends cstate 50% by weight of fructose.

Molasses resulting from the extraction or refining of sugar.

- Cane molas- Other Sugarchocolate), not containi- Chewing gum, whetOther - Tariff No.

1702.60.00 1702.90.00 1703.10.00 1703.90.00 1704.10.00 H.S.

Code 1702.60 1702.90 1703.10 1703.90 1704.10 1704.90 1704.90.00 ng HeadiNo.

17.03 17.04 237 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise food of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 072 100 00 072 500 00 072 310 00 072 320 00 072 400 00 072 200 00 073 100 00 22.02, 22.08, 30.03 or 30.04.

Duty t Note 1 to this Chapter, otherFree 35% to 15% 15% 15% Free Free ns o continued ning added .03, 19.01, 19.04, 19.05, 21.05, not defatted.

ng cocoa and, subject nd oil.

tion Impor , containing added sugar or of heading 04 powder FIRST SCHEDULEonery containi ning cocoa.

Tariff DescripCocoa beans, whole or broken, raw orroasted.

Cocoa shells, husks, skins and other cocoa waste.

Cocoa paste, whether orCocoa butter, fat aCocoa powder, not contaisugar or other sweetening matter.

Chocolate and other food preparaticontaiCocoa other sweetening matter - Other, in blocks, slabs or bars: - Not defatted - Wholly or partly defatted - CHAPTER 18 COCOA AND COCOA PREPARATIONS coa.

sugar confectio Tariff No.

1803.10.00 1803.20.00 ng 18.06 includesH.

S.

Code 1801.00 1801.00.00 1802.00 1802.00.00 1803.10 1803.20 1804.00 1804.00.00 1805.00 1805.00.00 1806.10 1806.10.00 This Chapter does not cover the preparationsHeadipreparations containing cng Notes.1.- 2.- HeadiNo.

18.01 18.02 18.03 18.04 18.05 18.06 [Issue 1] 238 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 073 200 00 073 311 00 073 319 00 073 321 00 073 329 00 073 910 00 073 920 00 073 990 00 Duty t Per Kg Kshs.

70.00 or 35% 35% 35% 35% 35% 35% 35% 35% form in continued on Imporions in blocks or slabs or bars FIRST SCHEDULE Tariff Descripti Filled Other - Other preparatweighing more than 2 Kg or in liquid or paste,powder granular or other bulkcontainers or immediate packing of a content exceeding 2 Kg - --- Chocolate confectionery --- Other -- Not filled --- Chocolate confectonery --- Other - --- Chocolate powder, paste and coatings --- Other food preparations containing cocoa --- Other Tariff No.

1806.20.00 1806.31.10 1806.31.90 1806.32.10 1806.32.90 1806.90.10 1806.90.20 1806.90.90 H.S.

Code 1806.20 1806.31 1806.32 1806.90 ng HeadiNo.

239 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 06).

re than 20% by weight of rtebrates, or any combination animal feeding (heading 23.09); ables (heading 11.06).

cocoa calculated on a totally defatted of heading 18.06 (heading 18.

means prepared or processed to an extent er, other than flour, meal or powder of dried vegetables continued food preparations containing momolluscs or other aquatic invehan 6% by weightse prepared h, specially prepared for use in dried leguminous veget ions containing cocoa of otherwi FIRST SCHEDULEPASTRYCOOKS PRODUCTS containing more tpression rom flour or from starc of or Notes to Chapter 10 or 11.

mean 01 cereals groats of Chapter 11; meal icles made f means and 12), of potatoes (heading 11.05) or of chocolate or other food preparat CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; goatsflourh term terms Cereal flour and meal of Chapter 11, and Flour, meal and powder of vegetable origin of any Chapt(heading 07.04 does not cover preparations Except in the case of stuffed products of heading 19.02, sausage, meat, meat offal, blood, fish or crustaceans, thereof (Chapter 16); Biscuits or other artor Medicaments or other products of Chapter 30.

The The (1) (2) This Chapter does not cover (a) (b) (c) For the purposes of heading 19.Heading 19.basis or coated witFor the purposes of heading 19.04, the exbeyond that provided for in the headings Notes.1.- 2.- (a) (b) 3.- 4.- [Issue 1] 240 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.

SITC 098 930 00 048 500 00 098 941 00 098 949 00 Duty t 35% 35% 15% 35% ations of continued ns of flour, epar o cooked or stuffed ng 04.01 to 04.04, not other substances) or es, lasagne, gnocchi, tion Impor r infant use, put up for retail doughs for the preparation of fo ed.

FIRST SCHEDULEning cocoa or containing less than ning cocoa or containing less than wares of heading 19.05 epar Tariff DescripMalt extract; food preparatigroats, meal, starch or malt extract, not contai40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food prgoods of headicontai5% by weight of cocoa calculated on a totally deffated basis, not elsewhere specified or included.

Preparationssale - Mixes and bakersOther Pasta, whether or not(with meat orotherwise prepared, such as spaghetti, macaroni, noodlravioli, cannelloni; couscous, whether or not pr - --- Malt Extracts --- Other Tariff No.

1901.20.00 1901.90.10 1901.90.90 H.

S.

Code 1901.10 1901.10.00 1901.20 1901.90 ng HeadiNo.

19.01 19.02 241 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 048 311 00 048 319 00 098 911 00 098 912 00 098 919 00 056 450 00 048 110 00 048 160 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% ns continued se prepared, not ained from unroasted ed or included.

obtained by the swelling or on Impor FIRST SCHEDULEaining eggs cous Tariff Descripti- Uncooked pasta, not stuffed or otherwise prepared: -- Cont-- Other - Stuffed pasta, whether or not cooked or otherwise prepared - Other pasta - CousTapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grai(except flour, groats and meal), pre-cooked, or otherwielsewhere specifi- Prepared foodsroasting of cereals or cereal products - Prepared foods obtcereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals Tariff No.

1902.11.00 1902.19.00 1902.20.00 1902.30.00 1902.40.00 1904.10.00 1904.20.00 H.S.

Code 1902.11 1902.19 1902.20 1902.30 1902.40 1903.00 1903.00.00 1904.10 1904.20 ng HeadiNo.

19.03 19.04 [Issue 1] 242 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 048 123 00 048 120 00 048 411 00 048 421 00 048 423 10 048 423 20 048 412 10 048 412 20 048 412 30 048 491 00 Duty t 35% 35% 35% 35% 35% 30% 15% 35% 35% 35% ng continued or not containi for pharmaceutical use, on Impor e FIRST SCHEDULE wares, whether itable for pharmaceutical use, sealing su Tariff Descripti- Bulgur wheat - Other Bread, pastry, cakes, biscuits and other bakercocoa; communion wafers, empty cachets of a kind suitablsealing wafers, rice paper and similar products.

- Crispbread - Gingerbread and the like - Sweet biscuits; waffles and wafers: -- Sweet biscuits - Rusks, toasted bread and similar toasted products: --- Rusks for infants --- Toasted bread and similar toasted products Other: -- Waffles & wafers--- Other rusks - --- Communion wafers, empty cachets of a kind swafers, rice paper and similar products Tariff No.

1904.30.00 1904.90.00 1905.10.00 1905.20.00 1905.31.00 1905.32.00 1905.40.10 1905.40.20 1905.40.30 1905.90.10 H.S.

Code 1904.30 1904.90 1905.10 1905.20 1905.31 1905.32 1905.40 1905.90 ng HeadiNo.

19.05 243 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of r Unit Quantity Kg Kg Kg Kg rm of suga o.

No.

SITC 048 492 00 048 493 00 048 494 00 048 499 00 Duty 02.

t at offal, blood, fish or crustaceans, 35% 35% 35% 35% means obtained by heat treatment at meat, me continued 04.

tes, sugar-coated almonds or the like in the f, only those products of Chapter 7 or of heading 11.05 or Chapter 8) which have been prepared or preserved by the processes specified in Chapter 7, 8 or 11; weight of sausage,t pasobtained by cooking oduct through reduction of water content and other means on Impor any combination thereof (Chapter 16); or 7% or more is to be classified in heading 20.

FIRST SCHEDULE than 20% byate confectionery (heading 18.06).

Tariff Descripti--- Biscuits other than sweet biscuits --- Ordinary bread, gluten bread and unleavened bread --- Other bread --- Other ood preparations of heading 21.

04) or chocol ng 20.07, the expression containing more Tariff No.

1905.90.20 1905.90.30 1905.90.40 1905.90.90 of headi (heading 17.

ses other than those referred to in Note 1 (a).

juice the dry weight content of which is H.S.

Code CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS Vegetables, fruit or nuts, prepared or preserved byFood preparationsmolluscs or other aquatic invertebrates, or Homogenised composite fopheric pressure to increase the viscosity of a pr ng This Chapter does not cover (a) (b) (c) Headings.

20.07 and 20.08 do not apply to fruit jellies, fruiconfectioneryHeadings.

20.01, 20.04 and 20.05 cover, as the case may be11.06 (other than flour, meal and powder of the products ofprocesTomatFor the purposesatmos HeadiNo.

Notes.1.- 2.- 3.- 4.- 5.- [Issue 1] 244 [Rev.

2012] CAP.

472 Customs and Excise hyh ue of Brix valUnit Quantity Kg Kg means juices of vegetables, of fruit, finel the reading is weight content not No.

preparations SITC 056 711 00 056 719 00 preparations of a net weight content not her subheadings of heading ed for 20C if l ot meansainers means Duty t containing added spirit small quantities of any ingredients whic small quantities of any ingredients whic 35% 35% .61 and 2009.71, the expression y sed vegetablessed preparations continued vation or other purposes.

These preparations may contain a vation or other purposes.

These preparations may contain a hydrometer or of refractive index expressed in terms of temperature of 20C or correct r dietetic purposes, in contetetic purposes, in containers of a nettakes precedence over all other subheadings of heading 20.07.

homogeni2005.10 takes precedence over alhomogeni10 juices, unfermented and not food or fo tion Impor fruit, nuts and other edible FIRST SCHEDULE infantis definition no account is to be taken ofis definition no account is to be taken of 10, the expression 2009.12, 2009.21, 2009.31, 2009.41, 2009ained from a refractometer, at a Tariff DescripVegetables,parts of plants, prepared or preserved bvinegar or acetic acid.

- Cucumbers and gherkins - Other ng 2005.10, the expression ng 2007.

Tariff No.

2001.10.00 2001.90.00 crose content obt u the direct reading of degrees Brix obtained from a Brix H.

S.

Code 2001.10 2001.90 For the purposes of heading 20.09, the expression of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

For the purposes of subheadifinely homogenised, put up for retail sale asexceeding 250 g.

For the application of thmay have been added to the preparation for seasoning, presersmall quantity of visible pieces of vegetables.

Subheading 20.05.For the purposes of subheadihomogenised, put up for retail sale as infant food or for diexceeding 250 g.

For the application of thmay have been added to the preparation for seasoning, presersmall quantity of visible pieces of fruit.

Subheading 2007.For the purposes of subheadings meanspercentage smade at a different temperature.

ng 6.- Subheading Notes.1.- 2.- 3.- HeadiNo.

20.01 245 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 056 720 00 056 731 00 0567370 056 739 00 056 741 00 056 749 00 056 746 00 056 610 00 056 690 00 Duty t 35% 35% 15% 35% 35% 35% 35% 35% 35% gn ng acid, acid, cc continued us se than by vinegar or and mixtures of on Impor he genus Agaric FIRST SCHEDULE ozen, other than products of headi Tariff DescriptiTomatoes prepared or preserved otherwise than by vinegar or acetic acid.

Other - Tomatoes, whole or in pieces - --- Tomato puree --- Tomato paste concentrate --- Other Mushrooms and truffles, prepared or preserved otherwiacetic acid.

- Mushrooms of t- Truffles - Other Other vegetables prepared or preserved otherwise than by vinegar or acetifrozen, other than products of headi20.06.- Potatoes - Other vegetablesvegetables Other vegetables prepared or preserved otherwise than by vinegar or acetinot fr20.06.

Tariff No.

2002.10.00 2002.90.10 2002.90.70 2002.90.90 2003.10.00 2003.20.00 2003.90.00 2004.10.00 2004.90.00 H.S.

Code 2002.10 2002.90 2003.10 2003.20 2003.90 2004.10 2004.90 ng HeadiNo.

20.02 20.03 20.04 20.05 [Issue 1] 246 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 098 120 00 056 760 00 056 791 00 056 792 00 056 793 00 056 794 00 056 795 00 056 770 00 056 799 00 062 100 00 098 130 00 058 101 00 058 109 10 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% ned by continued spp.): and mixtures of not containing added or on Impor preparations fruit, nuts, fruit-peel and other FIRST SCHEDULE ng, whether Tariff Descripti- Homogenised vegetables - Potatoes - Peas (Pisum sativum) - Beans (Vigna spp., Phaseolusvegetables Vegetables,parts of plants, preserved by sugar (drained, glace or crystallised).

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtaicookisugar or other sweetening matter.

Homogenised Other -- Beans, shelled -- Other - Asparagus - Olives - Sweet corn (Zea mays var.

saccharata) - Other vegetables- -- Citrus fruit -- --- Jams Tariff No.

2005.10.00 2005.20.00 2005.40.00 2005.51.00 2005.59.00 2005.60.00 2005.70.00 2005.80.00 2005.90.00 2007.91.00 2007.99.10 H.S.

Code 2005.10 2005.20 2005.40 2005.51 2005.59 2005.60 2005.70 2005.80 2005.90 2006.00 2006.00.00 2007.10 2007.10.00 2007.91 2007.99 ng HeadiNo.

20.06 20.07 247 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 058 109 90 058 921 00 058 929 00 058 930 00 058 940 00 058 961 00 058 951 00 058 952 00 058 959 00 058 962 00 058 963 00 058 970 00 058 969 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% other continued on Impor FIRST SCHEDULE Tariff Descripti--- Other Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar orsweetening matter or spirit, not elsewhere specified or included.

- Nuts, ground nuts and other seeds, whether or not mixed together: -- Ground-nuts -- Other, including mixtures - Pineapples - Citrus fruit - Pears - Apricots - Cherries - Peaches, including nectarines- Strawberries - Other, including mixtures other than those of subheading 2008.19: -- Palm hearts -- Mixtures -- Other Tariff No.

2007.99.90 2008.11.00 2008.19.00 2008.20.00 2008.30.00 2008.40.00 2008.50.00 2008.60.00 2008.70.00 2008.80.00 2008.91.00 2008.92.00 2008.99.00 H.S.

Code 2008.11 2008.19 2008.20 2008.30 2008.40 2008.50 2008.60 2008.70 2008.80 2008.91 2008.92 2008.99 ng HeadiNo.

20.08 [Issue 1] 248 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

010 Kg 929 SITC 059 110 00 059 120 00 059122010 05912090 059 210 00 505929090 059 310 00 0 Duty t % 35% 35% 15% 35% 35% 535% 35% 15% 05991910 1 or not continued or other value exceeding 50 on Impor e ceeding 50 FIRST SCHEDULEning added spirit, whetherning added sugar Tariff DescriptiFruit juices (including grape must) and vegetable juices, unfermented and not contaicontaisweetening matter.

- Orange juicOther Other Other Other Other -- Frozen -- Not frozen, of a brix value not exceeding 20 --- --- Orange juice of a brix--- - Grape fruit juice: -- Of a brix value not exceeding 20 --- --- Grape fruit juice of a brix value exceeding 50 --- - Juice of any other single citrus fruit: -- Of a brix value not exceeding 20 -- --- Juice of any other single citrus fruit of a brix value ex 01.

92.

90 Tariff No.

2009.11.00 2009.12.00 2009.19.10 0 2009.21.00 2 2009.31.00 2009.39.10 H.S.

Code 2009.11 2009.12 2009.19 2009.19.90 2009.21 2009.29 2009.29.90 2009.31 2009.39 ng HeadiNo.

20.09 249 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 05939090 059 911 00 05991990 059 920 00 059 921 00 05992990 059 941 00 15994910 05994990 059 951 00 Duty t 35% 35% 15% 05991910 35% 35% 35% 15% 05992910 35% 35% 15% 35% 35% continued value exceeding 50.

on Impor FIRST SCHEDULE Tariff DescriptiOther - Pineapple juice: Other exceeding 50.

Other Other Other Other Other Other --- -- Of a brix value not exceeding 20 --- --- Pineapple fruit juice of a brix value --- - Tomato juice - Grape juice (including grape must): -- Of a brix value not exceeding 20 --- --- Grape juice and Grape must juice of a brix value exceeding 50.

--- - Apple juice: -- Of a brix value not exceeding 20 --- --- Apple juice of a brix--- --- --- Passion-fruit juice Tariff No.

2009.41.00 2009.49.10 2009.50.00 2009.61.00 2009.69.10 2009.71.00 2009.79.10 2009.80.10 H.S.

Code 2009.39.90 2009.41 2009.49 2009.49.90 2009.50 2009.61 2009.69 2009.69.90 2009.71 2009.79 2009.79.90 2009.80 ng HeadiNo.

[Issue 1] 250 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg preparations No.

means SITC 059 952 00 05995910 05995990 059 960 00 ng more than 20% by weight ebrates, or any combination Duty t meat, fish, vegetables or fruit, put up 15% 15% 35% 35% e food preparations PREPARATIONS E continued molluscs or other aquatic invertsed composit ingredients such as heading 21.03 or 21.04, containi value exceeding 50.

homogeni on Impor coffee in any proportion (heading 09.01); 1 (b) above are to be classified in heading 21.01.

two or more basic FIRST SCHEDULE ure of 12; t Tariff Descripti--- Black currant juice --- Other juice of a brixOther --- - Mixtures of juices CHAPTER 21 MISCELLANEOUS EDIBL ymes of heading 35.07.

Tariff No.

2009.80.20 2009.80.91 2009.90.00 a finely homogenised mix H.S.

Code 2009.80.99 2009.90 Mixed vegetables of heading 07.Roasted coffee substitutes containingFlavoured tea (heading 09.02); Spices or other products of headings.

09.04 to 09.10; Food preparations, other than the products described in of sausage, meat, meat offal, blood, fish or crustaceans, thereof (Chapter 16); Yeast put up as a medicament or other products of heading 30.03 or 30.04; or Prepared enz ng This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) Extracts of the substitutes referred to in NoteFor the purposes of heading 21.04, the expression consisting of HeadiNo.

Notes.1.- 2.- 3.- 251 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg oholic beverages No.

SITC 071 311 00 071 312 00 Duty t of alcoholic and non-alccan be rendered Ready To Drink (RTD) by 15% 15% weight content not exceeding 250 g.

For the ations may contain a small quantity of visible pieces of a basis of continued h with a basis of these or concentrates or.

containers of a net es or concentrates e or concentrates or with a NATIONAL NOTEStion Impor FIRST SCHEDULEis to be taken of small quantities of any ingredients which may be added to the ations of kind used for the manufacture alcoholic beverages or preparations which er, preparTariff DescripExtracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essencor with a basis of coffee.

- Extracts, essences and concentrates, of coffee, and preparations extracts, essencesbasis of coffee.

-- Extracts, essences and concentrates -- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee - Extracts, essences and concentrates, of tea or mate, and preparations witthese extracts, essenceswith a basis of tea or mat Tariff No.

2101.11.00 2101.12.00 ation of this definition, no account H.

S.

Code 2101.11 2101.12 2101.20 for retail sale as infant food or for dietetic purposes, in applicmixture for seasoning, preservation or other purposes.

Such preparingredients.

For the purposes of this Chaptdoes not include alcoholic and non-simple dilution (Chapter 22).

ng HeadiNo.

21.01 [Issue 1] 252 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 074 321 00 074 322 00 074 323 00 074 329 00 071 330 00 098 611 00 098 619 00 098 620 00 098 630 00 098 410 00 098 420 00 Duty t 15% 15% 15% 15% 15% 25% 15% 15% 20% 35% 35% ngs; epared continued dead (but not sms, on Impor icory and other roasted coffee FIRST SCHEDULE ments and mixed seasoni Tariff Descripti--- Hot-water soluble, in powder form --- Cold-water soluble, in powder form --- Other, hot-water soluble --- Other, cold-water soluble - Roasted chsubstitutes, and extracts, essences and concentrates thereof Yeasts (active or inactive); other single-cell micro-organiincluding vaccines of heading 30.02); prepared baking powders.

- Active yeasts --- Bakers Yeast --- Other - Inactive yeasts; other single-cell micro-organisms, dead - Prepared baking powders Sauces and preparations therefor; mixed condimustard flour and meal and prmustard.

- Soya sauce - Tomato ketchup and other tomato sauces Tariff No.

2101.20.10 2101.20.20 2101.20.30 2101.20.90 2101.30.00 2102.10.10 2102.10.90 2102.20.00 2102.30.00 2103.10.00 2103.20.00 H.S.

Code 2101.30 2102.10 2102.20 2102.30 2103.10 2103.20 ng HeadiNo.

21.02 21.03 253 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 098 430 00 098 490 00 098 500 00 098 140 00 022 330 00 098 991 00 098 999 10 098 999 20 112 430 00 112 330 00 098 999 70 Duty t 35% 35% 25% 25% 35% 15% 15% Free 5% 30% 35% ed water te food h continued preparations therefor e food preparations it , squashes etc) on Impor flour and meal and prepared ng cocoa.

FIRST SCHEDULEard t Tariff DescriptiMusMustard Soups and broths and preparations therefor; homogenised composipreparations.

Ice cream and other edible ice, whether or not containiFood preparations not elsewhere specifior included.substances Other - - Other - Soups and broths and - Homogenised compos- Protein concentrates and textured protein- --- Saccharin tablets --- Specially prepared for infants --- Other food preparation of a kind used in the manufacture of alcoholic beverages --- Powdered beer --- Concentrated beverages rendered ready for consumption by simple dilution wit(eg, syrups, cordials Tariff No.

2103.90.00 2104.10.00 2104.20.00 2106.10.00 2106.90.10 2106.90.20 2106.90.40 2106.90.50 2106.90.70 H.S.

Code 2103.30 2103.30.00 2103.90 2104.10 2104.20 21050 2105.00.00 2106.10 2106.90 ng HeadiNo.

21.04 21.05 21.06 [Issue 1] 254 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg No.

SITC 098 999 90 098 999 70 098 999 90 hall be determined at a Duty t 25% 35% 35% r culinary purposes and thereby rendered means beverages of an alcoholic strength by 03); acid (heading 29.15); continued he alcoholic strength by volume st classified in headings.

22.03 to 22.06 or heading 22.08 as heading 21.

on Impor by weight of acetic er 33).

non-alcoholic beverages FIRST SCHEDULE beverages are than those of heading 22.09) prepared fobeverages (generallyceeding 10% Tariff Descripti--- Other food preparations --- Other beverages whether or not containing vitamins and other food supplements--- Other er and of Chapters 20 and 21, CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR Tariff No.

2106.90.90 2106.90.91 2106.90.99 able for consumption as H.S.

Code Products of this Chapter (other unsuitSea water (heading 25.01); Distilled or conductivity water or water of similar purity (heading 28.51); Acetic acid of a concentration exMedicaments of heading 30.03 or 30.04; or Perfumery or toilet preparations (Chapt ng This Chapter does not cover (a) (b) (c) (d) (e) (f) For the purposes of this Chapttemperature of 20C.

For the purposes of heading 22.02, the term volume not exceeding 0.5% vol.

Alcoholicappropriate.

HeadiNo.

Notes.1.- 2.- 3.- 255 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of lume of o Unit Quantity Litre Litre Litre No.

kept at a temperature SITC 111 011 10 111 011 90 111 019 00 when 12/13th of an equal vDuty excess of twelve and a half per cent t wine which, 25% 25% 25% means ength is to be taken to be that shown on test by Sykes continued ling wine or other k able juices (excluding grape juices) of alcoholic strength by spar 10.55 degrees centigrade, weighs the alcoholic str tion Impor rs and aerated waters e FIRST SCHEDULE no allowance will be made for under-proof inl waters and aerated waters, not ning added sugar 30.

a Tariff DescripWaters, including natural or artificial minercontaisweetening matter nor flavoured; ice and snow.- Mineral wat--- Mineral waters --- Other - Other eading 2204.10, the expression spirit, which, at a temperature of 30 applies only to alcoholic fruit and vegetTariff No.

2201.10.10 2201.10.90 2201.90.00 H.

S.

Code 2201.10 2201.90 For the purposes of subhof 20C in closed containers, has an excess pressure of not less than 3 bars.

For the purposes of heading Nos.

22.07 and 22.08,hydrometer.Proof spirit meansdistilled water at the same temperature.

For the purposes of heading No.

22.08, (12.5%) except for tariff No.

2208.90.Tariff No.

2208.90.volume exceeding 0.5 percent but does not exceed 10 per cent ng Subheading Note.

1.- ADDITIONAL NATIONAL NOTES 1.

2.

3.

4.

HeadiNo.

22.01 [Issue 1] 256 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Litre Litre Litre Litre Litre Litre Litre Litre Litres No.

SITC 111 021 00 111 029 00 112 310 00 112 320 00 112 390 00 112 151 00 112 159 00 112 171 00 11217010 Duty t 25% 25% 30% 30% 30% 30% 30% 30% 5% ugar or continued waters and e juices of neral or flavoured, and on Impor more than 5 litres FIRST SCHEDULE, including mi s ng 20.09.

ng 20.09.

Tariff DescriptiWateraerated waters, containing added sugar or other sweetening matterother non-alcoholic beverages, not including fruit or vegetablheadi- Waters, including mineral waters and aerated waters, containing added sother sweetening matter or flavoured: - Other Beer made from malt --- Stout and porter --- Beer of a specific gravity not exceeding 1.060 degrees --- Other Wine of fresh grapes, including fortified wines; grape must other than that of headi- Sparkling wine --- Champagne --- Other -- In containers holding 21 or less -- in containers of Tariff No.

2202.10.00 2202.90.00 2203.00.10 2203.00.20 2203.00.90 2204.10.10 2204.10.90 2204.21.00 2204.29.10 H.S.

Code 2202.10 2202.90 2203 2204.10 2204.21 2204.29 ng HeadiNo.

22.02 22.03 22.04 257 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Litres Litre Litre Litre Litre Litre Litre Litre Litre No.

SITC 11217090 112 110 00 112 131 00 112 139 10 112 139 90 112 219 00 112 299 00 112 230 00 112 290 00 Shs.

Shs.

Duty t Litre Litre 30% 15% 30% 30% 5% Per litre Shs.

25.40 or 30% Per litre Shs.

16.80 or 25% Per 20.40 or 30% Per 20.40 or 25% c apes ented m continued han 2 litres.

on Impor holding more than 2 litres but FIRST SCHEDULE an 5 litres ges and mixtures of fermented ges and non-alcoholic beverages, a asewhere specified or included.

Tariff DescriptiOther Vermouth and other wine of fresh grflavoured with plants or aromatisubstances.

Other less thOther fermented beverages (for example, cider, perry, mead); mixtures of ferbeverbevernot elOther --- - Other grape must - In containers holding 2 litres or less: - --- in containers --- Other Beer not made from malt --- Beer not made from malt in containers holding 2 litres or less --- Other beer not made from malt in containers holding more t--- Other fermented beverages (e.g.

Chibuku) --- Tariff No.

2204.30.00 2205.10.00 2205.90.10 2205.90.90 2206.00.11 2206.00.19 2206.00.30 H.S.

Code 2204.29.90 2204.30 2205.10 2205.90 2206.00 2206.00.90 ng HeadiNo.

22.05 22.06 [Issue 1] 258 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Proof litreLitre Litres litres No.

SITC 512 150 00 512 160 00 11242100 Proof 11242200 Proof litre Duty t proof Per Proof Litre Shs.

200.00 or 30% Per Litre Shs.

1.60 or 15% Per Shs.

250.00 or 30% Per proof litre Shs.

150.00 or 25% coholic ured, of coholic continued ess than 80% vol.; on Impor ethyl alcohol of an alcoholic and other spirits, denat ueurs and other spirituous FIRST SCHEDULE ges.

a Undenatured Brandy Other Other Tariff DescriptiUndenatured ethyl alcohol of an alstrength by volume of 80% vol.

or higher; ethyl alcohol and other spirits, denatured, of any strength.

- strength by volume of 80% vol.

or higher - Ethyl alcohol any strength Undenatured ethyl alcohol of an alstrength by volume of lspirits, liqbever- Spirits obtained by distilling grape wine or grape marc --- --- In containers holding 2 litres or less.

---- --- Tariff No.

2207.20.00 2208.20.11 2208.20.19 H.S.

Code 2207.10 2207.10.00 2207.20 2208.20 ng HeadiNo.

22.07 22.08 259 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity litres litres Proof litreProof litre Proof litreProof litre Proof litre No.

SITC 1124300 Proof 11242900 Proof 112 411 00 112 419 00 112 441 00 112 449 00 112 451 00 litre Litre Litre Litre Litre Litre Duty t proof Proof Proof Proof Proof Proof Per Shs.

250.00 or 30% Per proof litre Shs.

250.00 or 30% Per Shs.

250.00 or 30% Per Shs.

150.00 or 25% Per Shs.

250.00 or 30% Per Shs.

250.00 or 30% Per Shs.

250.00 or 30% continued on Impor FIRST SCHEDULE Tariff DescriptiOther Whiskies --- in containers holding 2 litres or less --- - --- in containers holding 2 litres or less --- in containers holding more than 2L.

- Rum and tafia --- in containers holding 2 litres or less --- in containers holding more than 2 litres.

- Gin and Geneva --- in containers holding 2 litres or less Tariff No.

2208.20.91 2208.20.99 2208.30.10 2208.30.90 2208.40.10 2208.40.90 2208.50.10 H.S.

Code 2208.30 2208.40 2208.50 ng HeadiNo.

[Issue 1] 260 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Proof litre Proof Litre Proof Litre Proof Litre Proof Litre Proof Litre Proof Litre No.

SITC 112 459 00 112 491 10 112 491 90 112 499 10 112 499 90 112 492 10 112 492 20 Litre Litre Litre Litre Litre Duty t Proof Proof Proof Proof Proof Per Shs.

250.00 or 30% Per Shs.

250.00 or 30% Per Shs.

250.00 or 30% Per Shs.

250.00 or 30% Per Shs.

250.00 or 30% Per Proof Litre Shs.

250.00 or 30% Per Proof Litre Shs.

250.00 or 30% holding continued on Impor made from distilling grape made from distilling grape FIRST SCHEDULE han 2 litres Tariff DescriptiVodka Other --- in containers holding more than 2 litres.

- --- in containers holding 2 litres or less --- in containers holding more than 2 litres.

- Liqueurs and cordials --- in containers holding 2 litres or less --- in containers holding more than 2 litres.

- --- Fruit brandy notwine or grape marc in containers holding 2 litres or less --- Fruit brandy notwine or grape marc in containersmore t Tariff No.

2208.50.90 2208.60.10 2208.60.90 2208.70.10 2208.70.90 2208.90.10 2208.90.20 H.S.

Code 2208.60 2208.70 2208.90 ng HeadiNo.

261 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Proof Litre Proof Litre Litre No.

SITC 112 492 30 112 492 90 098 440 00 Duty t Per Proof Litre Shs.

250.00 or 30% Per Proof Litre Shs.

250.00 or 30% 15% han 2 continued on Impor FIRST SCHEDULE Tariff Descripti--- Other spirits and other spirituous beverages in containers holding 2 litres or less --- Other spirits and other spirituous beverages in containers holding more tlitres Vinegar and substitutes for vinegarobtained from acetic acid.

Tariff No.

2208.90.30 2208.90.90 H.S.

Code 2209.00 2209.00.00 ng HeadiNo.

22.09 [Issue 1] 262 [Rev.

2012] CAP.

472 Customs and Excise of defined Unit Quantity Kg Kg Kg No.

d or included, obtained by means seeds asSITC 081 410 00 081 420 00 081 240 00 Duty t Free Free 15% ved from continued feeding, not elsewhere specifie they have lost the essential characteristics of the original FOOD INDUSTRIES; PREPARED ANIMAL FODDER low erucic acid rape or colza seeds other working of of pellets, deri m residues and by-products of such processing.

tion Impor FIRST SCHEDULE s or of leguminous plants.

s, meals and pellets, of meat or meat Tariff DescripFlouroffal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.

- Flours, meals and pellets, of meat or meat offal; greaves- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquaticinvertebrates Bran, sharps and other residues, whether or not in the forthe sifting, milling orcereal- Of maize (corn) ng 2306.41, the expression Tariff No.

2301.10.00 2301.20.00 2302.10.00 sing vegetable or animal materials to such an extent thatH.

S.

Code 2301.10 2301.20 2302.10 CHAPTER 23 RESIDUES AND WASTE FROM THE Heading 23.09 includes products of a kind used in animal procesmaterial, other than vegetable waste, vegetable For the purposes of subheadiin subheading Note 1 to Chapter 12.

ng Note.

1.- Subheading Note.

1.

HeadiNo.

23.01 23.02 263 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 081 250 00 081 260 00 081 290 00 081 230 00 081 510 00 081 520 00 081 530 00 081 310 00 081 320 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% , continued her waste of on of Soya manufacture and -pulp, bagasse and beet on Impor starch manufacture and similar of om the extracti FIRST SCHEDULE Tariff DescriptiResidues of starchsimilar residues,other waste of sugar manufacture,brewing or distilling dregs and wastewhether or not in the form of pellets.

Residues residues - Beet-pulp, bagasse and otsugar manufacture Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting frbeans oil.

Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil.15% - Of rice - Of wheat - Of other cereals - Of leguminous plants - - Brewing or distilling dregs and waste Tariff No.

2302.20.00 2302.30.00 2302.40.00 2302.50.00 2303.20.00 2303.30.00 H.S.

Code 2302.20 2302.30 2302.40 2302.50 2303.10 2303.10.00 2303.20 2303.30 2304.00 2304.00.00 2305.00 2305.00.00 ng HeadiNo.

23.03 23.04 23.05 [Issue 1] 264 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 081 330 00 081 340 00 081 350 00 081 370 00 081 380 00 081 392 00 081 391 00 081 399 00 081 940 00 081 191 00 081 199 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% e ng sewhere continued than those of headi feeding, not el als and vegetable waste, on Impor om the extraction of vegetabls or kernels FIRST SCHEDULE Tariff Descripti- Of rape and colza seeds: Other Wine lees; argol.

Vegetable materivegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal specified or included.

Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting frfats or oils, other23.04 or 23.05.

- Of cotton seeds - Of linseed - Of sunflower seeds - Of coconut or copra - Of palm nut- Of maize (corn) germ - --- Of sesame seeds --- Other - Acorns and horse-chestnuts - Other Tariff No.

2306.10.00 2306.20.00 2306.30.00 2306.50.00 2306.60.00 2306.70.00 2306.90.10 2306.90.90 2308.10.00 2308.90.00 H.S.

Code 2306.10 2306.20 2306.30 2306.50 2306.60 2306.70 2306.90 2307.00 2307.00.00 2308.10 2308.90 ng HeadiNo.

23.06 23.07 23.08 265 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of of Unit Quantity Kg Kg Kg Kg Unit Quantity Kg Kg Kg No.

No.

SITC 081 950 00 081 991 00 081 992 00 081 999 00 SITC 121 100 00 121 200 00 121 300 00 Duty Duty tt 25% Free Free Free 20% 20% 20% continued stripped on Impor tion Impor FIRST SCHEDULEg.

n Tariff DescriptiOther Tariff DescripUnmanufactured tobacco; tobacco refuse.

Preparations of a kind used in animal feedi- Dog or cat food, put up for retail sale - --- With basis of molasses --- Premixes --- Other - Tobacco, not stemmed/- Tobacco, partly or wholly stemmed/stripped - Tobacco refuse Tariff No.

2309.10.00 2309.90.10 2309.90.20 2309.90.90 Tariff No.

2401.10.00 2401.20.00 2401.30.00 CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES H.S.

Code 2309.10 2309.90 H.

S.

Code 2401.10 2401.20 2401.30 ng This Chapter does not cover medicinal cigarettes (Chapter 30).

ng HeadiNo.

23.09 Note.

1.- HeadiNo.

24.01 [Issue 1] 266 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Number Number Number Number Number Number No.

SITC 122 100 00 122 210 00 122 290 00 122 311 00 122 312 00 122 319 00 Duty t Per 1000.

Shs.

500.00 or 30% Per 1000.

Shs.

500.00 or 30% Per 1000 Shs.

500.00 or 30% Per 1000.

Shs.

500.00 or 30% Per 1000.

Shs.

500.00 or 30% Per 1000 Shs.

500.00 or 30% luding continued ceeding 72mm (inc on Impor not exceeding 72 mm in length FIRST SCHEDULE Tariff DescriptiCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

- Cigars, cheroots and cigarillos, containing tobacco - Cigarettes containing tobacco --- Of length including the filter tip Other --- Cigars, cheroots and cigarillos, containing tobacco substitutes --- Other - --- Cigarettes containing tobacco substitutes, of a length not exfilter tip) --- Other Tariff No.

2402.10.00 2402.20.10 2402.20.90 2402.90.10 2402.90.20 2402.90.90 H.S.

Code 2402.10 2402.20 2402.90 ng HeadiNo.

24.02 267 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.

SITC 122 320 00 122 391 00 122 399 10 122 399 20 122 399 90 Duty t Per Kg.

Shs.

300.00 or 30% Per Kg.

Shs.

300.00 or 30% Per Kg.

Shs.

300.00 or 30% Per Kg.

Shs.

300.00 or 30% Per Kg KShs.

300.00 or 30% continued on Impor or reconstituted sed FIRST SCHEDULE manufactured tobacco and Tariff DescriptiOthermanufactured tobacco substitutes; homogenitobacco; tobacco extracts and essences.

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other: Other - --Homogenised or reconstituted tobacco -- --- Snuff --- Tobacco extracts and essences --- Other Tariff No.

2403.10.00 2403.91.00 2403.99.10 2403.99.20 2403.99.90 H.S.

Code 2403.10 2403.91 2403.99 ng HeadiNo.

24.03 [Issue 1] 268 [Rev.

2012] CAP.

472 Customs and Excise concentrated by flotation, ; roofing, facing or damp of sodium chloride or of this Chapter cover only products (heading 28.21); 3 screened, O2 ances eliminating the impurities without mentioned in each heading.

02); hemical subst continued PLASTERING MATERIALS, LIME AND CEMENT ting agent, provided that such addition does not render the ubes or the like (heading 68.02)ng not less than 2.5g each, dium chloride or of magnesium oxide (heading 90.01); ng of the Chapter are to be classified in heading 25.17.

rwise requires, the headings ofsses (except crystallisation), but not products which have been lphur (heading 28.

u er othe ed to processing beyond thatby weight of combined iron evaluated as Fe FIRST SCHEDULE been washed (even with ched, ground, powdered, levigated, sifted, SECTION V MINERAL PRODUCTS 24; optical elements of so 03); stones (heading 71.02 or 71.03); ate or which have Sublimed sulphur, precipitated sulphur or colloidal sEarth colours containing 70% or more Medicaments or other products of Chapter 30; Perfumery, cosmetic or toilet preparations (Chapter 33); Setts, curbstones or flagstones (heading 68.01); mosaic ccourse slates (heading 68.Precious or semi-preciousCultured crystals (other than optical elements) weighimagnesium oxide, of heading 38.Billiard chalks (heading 95.04); or Writing or drawing chalks or tailors chalks (heading 96.09).

CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; Except where their context or Note 4 to this Chaptwhich are in the crude stchanging the structure of the product), crusmagnetic separation or other mechanical or physical proceroasted, calcined, obtained by mixing or subjectThe products of this Chapter may contain an added anti-dusproduct particularly suitable for specific use rather than for general use.

This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) Any products classifiable in heading 25.17 and any other headi Notes.1.- 2.- 3.- 269 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 278 310 00 278 390 00 274 200 00 274 100 00 278 221 00 278 229 00 273 310 00 273 390 00 eces); amber; agglomerated Duty t ded; earth colours, whether or not calcined or 25% 25% 15% Free 15% 15% Free Free ng or not her or not in polished pi continued het similar forms, not worked after moulding; jet; strontianite es of pottery, brick or concrete.

haum (w tion or containi cu tes i tion Impor FIRST SCHEDULEides; meers graphite.

asted iron pyred, other than metalbearing sands o , to: vermiculite, perlite and chlorites, unexpanTariff DescripSalt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous soladded anti-caking or free-flowing agents; seawater.

--- Rock salt.

--- Other UnrSulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidalsulphur.

Natural - In powder or in flakes - Other Natural sands of all kinds, whethercolourof Chapter 26.

- Silica sands and quartz sands - Other inter alia Tariff No.

2501.00.10 2501.00.90 2504.10.00 2504.90.00 2505.10.00 2505.90.00 30 applies, H.

S.

Code 2501.00 2502.00 2502.00.00 2503.00 2503.00.00 2504.10 2504.90 2505.10 2505.90 Heading 25.mixed together; natural micaceous iron oxmeerschaum and agglomerated amber, in plates, rods, sticks or(whether or not calcined), other than strontium oxide; broken piecng 4.- HeadiNo.

25.01 25.02 25.03 25.04 25.05 [Issue 1] 270 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 278 511 00 278 513 00 278 519 00 278 260 00 278 270 00 278 292 00 278 293 00 278 294 00 278 295 00 278 296 00 278 297 00 278 910 00 Duty t Free Free Free 15% Free Free Free Free Free Free Free Free se, into continued ar (including or not roughly trimmed cluding expanded clays s and fullers earth n on Impor FIRST SCHEDULE Tariff DescriptiQuartz Kaolin and other kaolinic clays, whether or not calcined.

Quartz (other than natural sands); quartzite, whetheror merely cut, by sawing or otherwiblocks or slabs of a rectangulsquare) shape.

-- Quartzite - -- Crude or roughly trimmed -- Other Other clays (not iof heading 68.06), and alusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

- Bentonite - Decolourising earth- Fire-clay - Other clays - Andalusite, kyanite and sillimanite - Mullite - Chamotte or dinas earths Chalk.

Tariff No.

2506.10.00 2506.21.00 2506.29.00 2508.10.00 2508.20.00 2508.30.00 2508.40.00 2508.50.00 2508.60.00 2508.70.00 H.S.

Code 2506.10 2506.21 2506.29 2507.00 2507.00.00 2508.10 2508.20 2508.30 2508.40 2508.50 2508.60 2508.70 2509.00 2509.00.00 ng HeadiNo.

25.06 25.07 25.08 25.09 271 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 272 310 00 272 320 00 278 921 00 278 929 00 278 951 00 278 959 00 277 221 00 Duty t Free Free 15% 15% 15% 15% 15% continued atomite) and fic gravity of nt speci meals (for example, on Impor bonate (witherite), whether or eous earths, whether or not ne: FIRST SCHEDULEium calcium phosphates and guhr, tripolite and di n ng 28.16.

Tariff DescriptiNatural calcium phosphates, natural alumiphosphatic chalk.- Unground - Ground Natural barium sulphate (barytes); natural barium carnot calcined, other than barium oxide of headi- Natural barium sulphate (barytes) - Natural barium carbonate (witherite) Siliceous fossilkieselsimilar siliccalcined, of an appare1 or less.

--- Diatomite --- Other Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

- Pumice sto-- Crude or in irregular pieces, including crushed pumice (bimskies) Tariff No.

2510.10.00 2510.20.00 2511.10.00 2511.20.00 2512.00.10 2512.00.90 2513.11.00 H.S.

Code 2510.10 2510.20 2511.10 2511.20 2512.00 2513.11 ng HeadiNo.

25.10 25.11 25.12 25.13 [Issue 1] 272 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 277 291 00 277 222 00 273 110 00 273 121 00 273 122 00 273 125 00 Duty t 15% 15% 15% 15% 15% 15% y se, into continued y trimmed orar (including ughl oc gravity of 2.5 or whether or not not r ughly trimmed or merel on Impor o se, into blocks or slabs of a ng or otherwise, into blocks or FIRST SCHEDULEher natural abrasives: cut, by sawing or otherwi, travertine, ecaussine and other eous monumental or building stone and alabaster, ye Tariff Descripti-- Other - Emery, natural corundum, natural garnet and otSlate, whether ormerelblocks or slabs of a rectangulsquare) shape.

Marblcalcarof an apparent specifimore,roughly trimmed or merely cut, by sawing or otherwirectangular (including square) shape.

- Marble and travertine -- Crude or roughly trimmed -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - Ecaussine and other calcareous monumental or building stone; alabaster Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not rcut, by sawislabs of a rectangular (including square) shape.

Tariff No.

2513.19.00 2513.20.00 2515.11.00 2515.12.00 2515.20.00 H.S.

Code 2513.19 2513.20 2514.00 2514.00.00 2515.11 2515.12 2515.20 ng HeadiNo.

25.14 25.15 25.16 273 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 273 131 00 273 132 00 273 133 00 273 134 00 273 139 00 273 410 00 Duty t 15% 15% 15% 15% 15% 15% als one, of t ngs and continued on Impor el, broken or crushed s avel, broken or crushed stone, mmonly used for concrete FIRST SCHEDULE o es, gr Tariff DescriptiGranite: Sandstone: - -- Crude or roughly trimmed -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - -- Crude or roughly trimmed -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - Other monumental or building stone Pebblof a kind commonly used for concrete aggregates, for road metalling or forrailway or other ballast, shingle and flint,whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the matericited in the first part of the heading; tarred macadam; granules, chippipowder, of stones of heading 25.15 or25.16, whether or not heat-treated.

- Pebbles, grava kind caggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated Tariff No.

2516.11.00 2516.12.00 2516.21.00 2516.22.00 2516.90.00 2517.10.00 H.S.

Code 2516.11 2516.12 2516.21 2516.22 2516.90 2517.10 ng HeadiNo.

25.17 [Issue 1] 274 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 273 430 00 273 450 00 273 471 00 273 479 00 278 231 00 278 233 00 278 239 00 Duty t 15% 15% 15% 15% Free Free Free y or stones continued a, whetherties of other not pure.

sintering; other ly cut, by sawing or e on Impor her or not incorporating the adam mersintered dolomite FIRST SCHEDULE adam of slag, dross or similar industrial ned (sintered) magnesi Tariff Descripti- Macwaste, whetmaterials cited in subheading 2517.10 - Tarred mac- Granules, chippings and powder, ofof heading 25.15 or 25.16, whether or not heat-treated:-- Of marble -- Other Dolomite, whether or not calcined or sintered, including dolomite roughltrimmed orotherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

- Dolomite, not calcined or sintered - Calcined or - Dolomite ramming mix Natural magnesium carbonate (magnesite); fused magnesia; dead-burnot containing small quantioxides added beforemagnesium oxide, whether or Tariff No.

2517.20.00 2517.30.00 2517.41.00 2517.49.00 2518.10.00 2518.20.00 2518.30.00 H.S.

Code 2517.20 2517.30 2517.41 2517.49 2518.10 2518.20 2518.30 ng HeadiNo.

25.18 25.19 275 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 278 240 00 278 250 00 273 230 00 273 241 00 273 249 00 273 220 00 661 110 00 661 120 00 661 130 00 Duty t Free Free 15% Free 15% 15% 15% 15% 15% sting of c lime, not or continued e and hydroxide of ous cement, slag ed, with or without dn whether te; plasters (consi of a kind used for the alumi on Impor FIRST SCHEDULE ime, slaked lime and hydrauli ng 28.25.

Tariff DescriptiGypsum; anhydricalcined gypsum or calcium sulphate) whether or not coloursmall quantities of accelerators or retarders.

Plasters: - Natural magnesium carbonate (magnesite) - Other - Gypsum; anhydrite - --- Specially prepared for use in dentistry --- Other Limestone flux; limestone and other calcareous stone,manufacture of lime or cement.

Quicklother than calcium oxiheadi- Quicklime - Slaked lime - Hydraulic lime Portland cement,cement, supersulphate cement and similar hydraulic cements,coloured or in the form of clinkers.

Tariff No.

2519.10.00 2519.90.00 2520.10.00 2520.20.10 2520.20.90 2522.10.00 2522.20.00 2522.30.00 H.S.

Code 2519.10 2519.90 2520.10 2520.20 2521.00 2521.00.00 2522.10 2522.20 2522.30 ng HeadiNo.

25.20 25.21 25.22 25.23 [Issue 1] 276 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 661 210 00 661 221 00 661 229 00 661 230 00 661 290 00 278 400 00 278 521 00 278 525 00 278 529 00 278 931 00 278 939 00 Duty t 15% 35% 35% 35% 35% 15% 15% Free 15% Free 5% continued ly cut, by sawing or whether or not artificiallye on Impor, and mica rifted into sheets or mer powdered natural steatite and a or FIRST SCHEDULE hed sawing or otherwise, into blocks or y Tariff Descripti- Cement clinkers - Portland cement: -- White cementcoloured -- Other - Aluminous cement - Other hydraulic cements Asbestos.

Mica, including splittings; mica waste.

- Crude micsplittings - Mica powder - Mica waste Natural steatite, whether or not roughly trimmed orotherwise, into blocks or slabs of a rectangular (including square) shape; talc.

Crustalc, whether or not roughly trimmed or merely cut, bslabs of a rectangular (including square) shape - Not crushed, not powdered - Tariff No.

2523.10.00 2523.21.00 2523.29.00 2523.30.00 2523.90.00 2525.10.00 2525.20.00 2525.30.00 2526.10.00 H.S.

Code 2523.10 2523.21 2523.29 2523.30 2523.90 2524.00 2524.00.00 2525.10 2525.20 2525.30 2526.10 2526.20 2526.20.00 ng HeadiNo.

25.24 25.25 25.26 277 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 278 941 00 278 949 00 278 531 00 278 541 00 278 549 00 278 539 00 278 980 00 278 991 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% continued on Impor by weight more than 97% of dium borates and concentrates epsomite (natural magnesium FIRST SCHEDULE l substances not elsewhere a Tariff Descriptithereof (whether or not calcined) Fluorspar: Containing Kieserite, Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight.- Natural so- Other Felspar; leucite, nepheline and nepheline syenite; fluorspar.

- Felspar - -- Containing by weight 97% or less of calcium fluoride -- calcium fluoride - Leucite; nepheline and nepheline syenite Minerspecified or included.

- Vermiculite, perlite and chlorites, unexpanded - sulphates) Tariff No.

2528.10.00 2528.90.00 2529.10.00 2529.21.00 2529.30.00 2530.10.00 H.S.

Code 2528.10 2528.90 2529.10 2529.21 2529.22 2529.22.00 2529.30 2530.10 2530.20 2530.20.00 ng HeadiNo.

25.28 25.29 25.30 [Issue 1] 278 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 278 993 00 278 999 10 278 999 20 278 999 30 278 999 40 278 999 50 278 999 90 Duty t 15% 15% 15% 15% 15% 15% 5% continued on Impor FIRST SCHEDULE ); amber; agglomerated meerschaum Tariff DescriptiOther ---Meerschaum (whether or not in polished piecesand agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet - Natural micaceous iron oxides- ---Natural arsenic sulphides ---Natural sodium carbonate ---Strontianite (whether or not calcined) other than strontium oxide ---Broken pottery ---Other Tariff No.

2530.40.00 2530.90.10 2530.90.20 2530.90.30 2530.90.40 2530.90.50 2530.90.90 H.S.

Code 2530.40 2530.90 ng HeadiNo.

279 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise metal V or XV, 12); or actually used in the r, include minerals which e speciesv cipal waste (heading 26.21); her for extraction of arsenic scrap containing precioushe metals of Section XI ls or as a basis for the manufacture of a , of a kind used eit continued 06); of heading 28.44 or of textraction of metfrom the incineration of munining metals precious metal; other waste orfor the recovery of precious metal (heading 71.

means minerals of mineralogicaltalsngs.

26.01 to 26.17 do not, howe ipally ores , whether or not calcined (heading 25.19); (heading 68.

the term FIRST SCHEDULE CHAPTER 26 ORES, SLAG AND ASH prepared as macadam (heading 25.17); , excluding ash and residues enic, whether or not contai raction of mercury, of the me r non-metallurgical purposes.

Headi o ontaining ars 20 applies only to Slag or similar industrial waste Natural magnesium carbonate (magnesite)Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10); Basic slag of Chapter 31; Slag wool, rock wool or similar mineral woolsWaste or scrap of precious metal or of metal clad with or precious metal compounds, of a kind used princCopper, nickel or cobalt mattes produced by any process of smelting (Section XV).

they are intended fAsh and residues of a kind used in industry either for the chemical compounds of metalsand Ash and residues cor metals or for the manufacture of their chemical compounds.

This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) For the purposes of headings.

26.01 to 26.17,metallurgical industry for the exteven ifhave been submitted to processes not normal to the metallurgical industry.

Heading 26.(a) (b) Notes.1.- 2.- 3.- [Issue 1] 280 [Rev.

2012] CAP.

472 Customs and Excise hose of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 281 500 00 281 600 00 281 400 00 287 700 00 283 100 00 284 100 00 287 930 00 285 100 00 287 400 00 nock compound sludges mean Duty t used for the extraction of arsenic or t Free 15% 15% Free 15% 15% 15% Free 15% g es continued ed anti-knock compounds (for example, tetraethyl lead), ates.

ine sludges and leaded anti-k ates.

ed nous manganese or compounds, are to be classified in subheading 2620.60.

tion Impor FIRST SCHEDULEury, thallium or their mixtures, of a kind ium ores and concentr t ores and concentrates.n enic, mercTariff DescripIron ores and concentrates, includinroasted iron pyrites.

-Iron ores and concentrates, other than roasted iron pyrites: -- Non-agglomerat-- Agglomerated -Roasted iron pyrites Manganese ores and concentrates,including ferrugiand concentrates with a manganese content of 20% or more, calculated on the dry weight.Copper ores and concentrates.

Nickel ores and concentrates.CobalAlumiLead ores and concentr Tariff No.

2601.11.00 2601.12.00 2601.20.00 or for the manufacture of their chemical H.

S.

Code 2601.11 2601.12 2601.2 2602.00 2602.00.00 2603.00 2603.00.00 2604.00 2604.00.00 2605.00 2605.00.00 2606.00 2606.00.00 2607.00 2607.00.00 For the purposes of subheading 2620.21, leaded gasolsludges obtained from storage tanks of leaded gasoline and leadand consisting essentially of lead compounds and iron oxide.

Ash and residues containing arsmetalsng Subheading Notes.1.- 2.- HeadiNo.

26.01 26.02 26.03 26.04 26.05 26.06 26.07 281 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 287 500 00 287 600 00 287 910 00 287 920 00 286 100 00 286 200 00 287 810 00 287 820 00 287 830 00 287 840 00 287 850 00 289 110 00 289 190 00 287 991 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued ates.

ates.

on Impor and concentrates FIRST SCHEDULEm or thorium ores and ted mium ores and concentruum ores and concentrates.

o Tariff DescriptiZinc ores and concentrates.

Tin ores and concentrates.

ChrTungsten ores and concentrates.

Uraniconcentrates.

-- Uranium ores and concentrates -- Thorium ores Molybdenum ores and concentrates.

- Roas- Other TitaniNiobium, tantalum, vanadium or zirconium ores and concentrates.

- Zirconium ores and concentrates - Other Precious metal ores and concentrates.

- Silver ores and concentrates - Other Other ores and concentr- Antimony ores and concentrates Tariff No.

2612.10.00 2612.20.00 2613.10.00 2613.90.00 2615.10.00 2615.90.00 2616.10.00 2616.90.00 2617.10.00 H.S.

Code 2608.00 2608.00.00 2609.00 2609.00.00 2610.00 2610.00.00 2611.00 2611.00.00 2612.10 2612.20 2613.10 2613.90 2614.00 2614.00.00 2615.10 2615.90 2616.10 2616.90 2617.10 ng HeadiNo.

26.08 26.09 26.10 26.11 26.12 26.13 26.14 26.15 26.16 26.17 [Issue 1] 282 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 287 999 00 278 610 00 278 620 00 288 111 00 288 119 00 288 110 00 288 190 00 288 130 00 288 140 00 288 160 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued steel), containing on or on Impor line sludges and leaded anti- e of iron or steel.

e of iron or steel.

e of irgaso FIRST SCHEDULE aining mainly zinc: aining mainly lead: aining mainly copper aining mainly aluminium Tariff Descripti- Other Granulated slag (slag sand) from the manufacturSlag, dross (other than granulated slag), scalings and other waste from the manufacturAsh and residues (other than from the manufacturarsenic, metals or their compounds.- Cont-- Hard zinc spelter - ContLeaded knock compound sludges -- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds -- Other -- -- Other - Cont- Cont Tariff No.

2617.90.00 2620.11.00 2620.19.00 2620.29.00 2620.30.00 2620.40.00 2620.60.00 H.S.

Code 2617.90 2618.00 2618.00.00 2619 2619.00.00 2620.11 2620.19 2620.21 2620.21.00 2620.29 2620.30 2620.40 2620.60 ng HeadiNo.

26.18 26.19 26.20 283 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.

SITC 288 191 00 288 199 00 278 691 00 278 699 00 Duty t 15% 15% 15% 15% continued on Impor FIRST SCHEDULE Tariff DescriptiOther: -- Containing antimony, beryllium, cadmium, chromium or their mixtures -- Other Other slag and ash, including seaweed ash (kelp); ash and residue from the incineration of municipal waste.

- Ash and residue from the incineration of municipal waste - Other Tariff No.

2620.91.00 2620.99.00 2621.10.00 2621.90.00 H.S.

Code 2620.91 2620.99 2621.10 2621.90 ng HeadiNo.

26.21 [Issue 1] 284 [Rev.

2012] CAP.

472 Customs and Excise aturated include not only petroleum oils oils, used hydraulic oils and opane, which are to be classified in tic constituents exceeds that of the oleum oils and oils obtained from the.

continued han pure methane and prils, as well as those consisting mainly of mixed unsfins of which less than 60% by volume distils at 300C, after or example, used lubricating ly containing such oils and a high concentration of additives oal having a volatile matter limit (on a dry, mineral-matter- NERAL WAXES with water, such as those resulting from oil spills, storage tank I obtained from bituminous mineralster), whether or not mixed with water.

These include re distillation method is used (Chapter 39).

means c ided that the weight of the non-aroma means waste containing mainly petr FIRST SCHEDULEcompounds, other t anthracite SUBSTANCES; M of heading 33.01, 33.02 or 38.05.

s, prov waste oils arbons minous minerals but also similar o hydrocu unsaturated stituents.

r, the references do not include liquid synthetic polyole Separate chemically defined organic heading 27.11; Medicaments of heading 30.03 or 30.04; or Mixed arbons, obtained by any proceseSuch oils no longer fit for use as primary products (ftransformer oils); Sludge oils from the storage tanks of petroleum oils, main(for example, chemicals) used in the manufacture of the primary products; and Such oils in the form of emulsions in water or mixtures washings, or from the use of cutting oils for machining operations CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS This Chapter does not cover (a) (b) References in heading 27.10 to petroleum oils and oils and oils obtained from bithydrocaromatic conHowevconversion to 1,013 millibars when a reduced-pressuFor the purposes of heading 27.10, bituminous minerals (as described in Note 2 to this Chap(a) (b) (c) For the purposes of subheading 2701.11, free basis) not exceeding 14%.

Notes.1.- (c) 2.- 3.- Subheading Notes.1.- 285 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

er limit (on a dry, mineral-SITC 321 100 00 321 210 00 321 220 00 322 100 00 322 210 00 322 220 00 322 300 00 t Duty he terms benzol (benzene), toluol t ontain more than 50% by weight of ich 90% or more by volume (including Free 15% 15% 15% 15% 15% 15% di coal having a volatile matt, mineral-matter-free basis) equal to or greater than continued a mois means tively.

pulverised, but not or not agglomerated, ht oils and preparations are those of whtion Import.

her or not bituminous coal 2707.20, 2707.30, 2707.40 and 2707.60, t and phenols apply to products which ced: eed FIRST SCHEDULEhod).

12, 11, lig Tariff DescripCoal; briquettes, ovoids and similar solfuels manufactured from coal.

- Coal, whether or not pulverised, but notagglomerat-- Anthracite -- Bituminous coal -- Other coal - Briquettes, ovoids and similar solid fuels manufactured from coal Lignite, whetherexcluding j- Lignite, whetagglomerat- Agglomerated lignite Peat (including peat litter), whether or notagglomerated.

Tariff No.

2701.11.00 2701.12.00 2701.19.00 2701.20.00 2702.10.00 2702.20.00 H.

S.

Code 2701.11 2701.12 2701.19 2701.20 2702.10 2702.20 2703.00 2703.00.00 For the purposes of subheading 2701.matter-free basis) exceeding 14% and a calorific value limit (on 5,833 kcal/kg.

For the purposes of subheadings 2707.10,(toluene), xylol (xylenes), naphthalenebenzene, toluene, xylene, naphthalene or phenols, respecFor the purposes of subheading 2710.losses) distil at 210C (ASTM D 86 metng 2.- 3.- 4.- HeadiNo.

27.01 27.02 27.03 [Issue 1] 286 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 325 000 00 345 000 00 335 210 00 335 220 00 335 230 00 335 240 00 335 251 00 335 253 00 Duty t Free 15% Free 15% 15% 15% 15% 15% n ures of t continued oleum gases ocarbons.

l tars, whether or a tuted tars.

on Impor constituents.

c FIRST SCHEDULE gh temperature coal tar; similar Tariff DescriptiCoke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

Coal gas, water gas, producer gas and similar gases, other than petrand other gaseous hydrTar distilled from coal, from lignite or from peat, and other minernot dehydrated or partially distilled, including reconstiOils and other products of the distillatioof hiproducts in which the weight of the aromatic constituents exceeds that of the non-aromati- Benzol (benzene) - Toluol (toluene) - Xylol (xylenes) - Naphthalene - Other aromatic hydrocarbon mixwhich 65% or more by volume (including losses) distils at 250A C by the ASTM D 86 method Tariff No.

2707.10.00 2707.20.00 2707.30.00 2707.40.00 2707.50.00 H.S.

Code 2704.00 2704.00.00 2705.00 2705.00.00 2706.00 2706.00.00 2707.10 2707.20 2707.30 2707.40 2707.50 ng HeadiNo.

27.04 27.05 27.06 27.07 287 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 335 255 00 335 257 00 335 259 00 335 310 00 335 320 00 333 001 00 333 009 00 Duty t 15% 15% 15% 15% 15% Free Free ude; rom continued ght 70% or l tars.

ls obtained from ls obtained from a ls, crude: (other than crude) a on Impor nous minerals, these oils being minerals FIRST SCHEDULE eum oils and oinous minereum oils and oinous minerals, other than cr Tariff DescriptiOther: - Phenols - -- Creosote oils -- Other Pitch and pitch coke, obtained from coaltar or from other miner- Pitch - Pitch coke Petrolbitumi--- Gas condensates --- Other Petrolbitumipreparations not elsewhere specified or included, containing by weimore of petroleum oils or of oils obtained from bitumithe basic constituents of the preparations; waste oils.

- Petroleum oils and oils obtained fbituminousand preparations not elsewhere specified or included, containing by weight 70% or more Tariff No.

2707.60.00 2707.91.00 2707.99.00 2708.10.00 2708.20.00 2709.00.10 2709.00.90 H.S.

Code 2707.60 2707.91 2707.99 2708.10 2708.20 2709.00 ng HeadiNo.

27.08 27.09 27.10 [Issue 1] 288 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre No.

SITC 334 111 00 334 112 00 334 113 00 334 120 00 334 219 00 334 219 90 334 219 10 334 211 00 334 212 00 334 290 00 334 301 00 334 302 00 334 309 00 Duty t Free Free Free Free Free Free Free Free Free Free Free Free Free , other continued on Impor um petroleum oils and FIRST SCHEDULE Tariff Descripti Other: of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparationsthan waste oils: -- Light oils and preparations --- Aviation spirit --- Motor spirit (gasoline), premium --- Motor spirit (gasoline), regular --- Spirit type jet fuel --- Special boiling point spirit and white spirit --- Other light oils and preparations -- --- Partly refined (including topped crudes) --- Medium oils and preparations ---- Kerosene type jet fuel ---- Other Kerosene ---- Other medipreparations---- Diesel oil (industrial heavy, black, for low speed marine and stationary engines) ---- Gas oil (automotive, light, amber, for high speed engines) ---- Other gas oils Tariff No.

2710.11.11 2710.11.12 2710.11.13 2710.11.14 2710.11.15 2710.11.19 2710.19.10 2710.19.21 2710.19.22 2710.19.29 2710.19.31 2710.19.32 2710.19.33 H.S.

Code 2710.11 2710.19 ng HeadiNo.

289 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre No.

SITC 334 409 11 334 409 12 334 409 13 334 409 90 334 408 00 334 501 00 334 502 00 334 503 00 334 504 00 334 505 00 334 509 00 334 509 90 334 910 00 Duty t Free Free Free Free 15% 15% 15% 15% 15% 15% Free 15% 15% continued (PBBs) on Impor ed biphenyls FIRST SCHEDULE Tariff Descripti---- Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 125 centistokes ---- Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 180 centistokes ---- Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 280 centistokes ---- Other residual fuel oils ---- Other heavy oils and preparations ---- Lubricating oils ---- Lubricating greases ---- Mould release oils ---- Transformer oils ---- Other non-lubricating oils (cutting oils, brake fluid and similar oils n.e.s) ---- Other oils and preparations (e.g.

Technical white oils, spindle oils, cosmetic oils) --- Other - Waste oils: -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominat Tariff No.

2710.19.34 2710.19.35 2710.19.36 2710.19.37 2710.19.38 2710.19.41 2710.19.42 2710.19.43 2710.19.44 2710.19.45 2710.19.49 2710.19.90 2710.91.00 H.S.

Code 2710.91 ng HeadiNo.

[Issue 1] 290 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Litre Kg Kg Kg Kg Kg Kg Kg No.

SITC 334 990 00 343 100 00 342 100 00 342 500 00 344 100 00 344 200 00 343 200 00 344 900 00 Duty t 15% Per Kg.

Shs.

3.02 Per Kg.

Shs.

3.02 Per Kg.

Shs.

3.02 Per Kg.

Shs.

3.02 Per Kg.

Shs.

3.02 Per Kg.

Shs.

3.02 Per Kg.

Shs.

3.02 other continued by other peat wax,s or on Impor lene, butylene et butadiene FIRST SCHEDULEeum gases and other gaseous Tariff DescriptiPetrolhydrocarbons.

Liquefied: -- Other - -- Natural gas-- Propane -- Butanes -- Ethylene, propy-- Other - In gaseous state: -- Natural gas-- Other Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax,mineral waxes, and similar products obtained by synthesiprocesses, whether or not coloured.

Tariff No.

2710.99.00 2711.11.00 2711.12.00 2711.13.00 2711.14.00 2711.19.00 2711.21.00 2711.29.00 H.S.

Code 2710.99 2711.11 2711.12 2711.13 2711.14 2711.19 2711.21 2711.29 ng HeadiNo.

27.11 27.12 291 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 335 110 00 335 121 00 335 129 00 335 421 00 335 429 00 335 411 00 335 419 00 278 960 00 278 970 00 Duty t 30% Free Free 5% 5% Per Kg.

Shs.

1.875 Per Kg.

Shs.

1.875 Per Kg.

Shs.

1.875 Per Kg.

Shs.

1.875 than s continued eum oils or of oils petroleum oils or of oils on Imporontaining by weight lesof FIRST SCHEDULEeum coke, petroleum bitumen and Tariff Descripti- Petroleum jelly - Paraffin wax c0.75% of oil: - Other Petrolother residues of petrolobtained from bituminous minerals.

- Petroleum coke: -- Calcined -- Other - Petroleum bitumen - Other residues obtained from bituminous minerals Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

- Bituminous or oil shale and tar sands - Other Tariff No.

2712.10.00 2712.20.00 2712.90.00 2713.11.00 2713.12.00 2713.20.00 2713.90.00 2714.10.00 2714.90.00 H.S.

Code 2712.10 2712.20 2712.90 2713.11 2713.12 2713.20 2713.90 2714.10 2714.90 ng HeadiNo.

27.13 27.14 [Issue 1] 292 [Rev.

2012] CAP.

472 Customs and Excise , of 06 Unit Quantity Kg 1000 kWh.

07, 35.

No.

06, 33.

SITC 335 430 00 351 000 00 05, 33.

04, 33.

Duty t Free 03, 33.

be classified in those headings and in Per Kg.

Shs.

1.875 o ssified in the heading appropriate to that 12, 33.are t 06, 32.il sale neral tar a continued iption in heading 28.44 or 28.45 are to be classified in those scription in heading 28.43 or 28.46 are to be classified in 05, 30.stituents, some or all of which fall in this Section and are clearly identifiable as being intended to be used together re.

a de uo 04, 30.

on Impor neral tar or on mi ured doses or for ret FIRST SCHEDULE oduct of Section VI or VII, are to be clah they are put up, up in meas Tariff DescriptiBituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mipitch (for example, bituminous mastics, cut-backs).

Electrical energy ing putlature.

ing repacked; Tariff No.

SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES the Nomence (other than radioactive ores) answering to a descr H.S.

Code 2715.00 2715.00.00 2716.00 2716.00.00 Goodsheadings and in no other heading of the NomenclatSubject to paragraph (a) above, goods answering tthose headings and in no other heading of this Section.

having regard to the manner in whicwithout first b ng (a) (b) Subject to Note 1 above, goods classifiable in heading 30.37.07 or 38.08 by reason of beno other heading ofGoods put up in sets consisting of two or more separate conintended to be mixed together to obtain a prproduct, provided that the constituents are (a) HeadiNo.

27.15 27.16 Notes.1.- 2.- 3.- 293 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise le or complex cyanogen acids carbon are to be classified in this luding an anti-caking agent) necessary ng agent or a colouring substance added er apply only to ly for reasons of safety or for transport and that the continued lvents provided that the solution constitutes a normal and ed that the additions do not render the product particularly proportions in which they are present, as being complementary ORGANIC COMPOUNDS OF PRECIOUS METALS, OF defined compounds, whether or not containing impurities; des, cyanide oxides and complex cyanides of inorganic bases inorganic bases (heading 28.38), organic products included in cyanic, thiocyanic and other simp able for specific use rather than for general use; ed with organic substances (heading 28.31), carbonates and 49), only the following compounds of FIRST SCHEDULEs, the headings of this Chapt (c) above with an added stabiliser (inc (c) or (d) above with an added anti-dustiding 28.

RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES inorganic bases (heading 28.36), cyani11); 43 to 28.46 and carbides (hea presented together; and dentifiable, whether by their nature or by the relativeone to another.

Separate chemical elements and separate chemicallyThe products mentioned in (a) above dissolved in water; The products mentioned in (a) above dissolved in other sonecessary method of putting up these products adopted solesolvent does not render the product particularly suitThe products mentioned in (a), (b) orfor their preservation or transport; The products mentioned in (a), (b),to facilitate their identification or for safety reasons, providsuitable for specific use rather than for general use.

er Oxides of carbon, hydrogen cyanide and fulminic, iso(heading 28.Halide oxides of carbon (heading 28.12); (b) (c) Except where the context otherwise require(a) (b) (c) (d) (e) In addition to dithionites and sulphoxylates, stabilisperoxocarbonates of(heading 28.37), fulminates, cyanates and thiocyanates, of headings, 28.Chapt(a) (b) CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INNotes.1.- 2.- [Issue 1] 294 [Rev.

2012] CAP.

472 Customs and Excise ls (other 42.

lcium cyanamide, whether l acid of sub-Chapter IV are a er 71; r retail sale, of heading 38.24; cultured crystathe halides of the alkali or alkaline-earth metals, of continued r complex cyanates, of inorganic bases (heading 28.42); (heading 28.51) other than cading 32.06; glass frit and other glass in the form of powder, including sintered metal carbides (metal carbides sintered 47), carbon oxysulphide, thiocarbonyl halides, cyanogen, ives charges for fire-extinguishers or put up in fire-extinguishingreconstructed) or dust or powder of such stones (headings.

,id of sub-Chapter II and a met e alkali or alkaline-earth metals (heading 90.01).

tes) and othe a her or not pure, or other products of Section V; l alloys or cermets FIRST SCHEDULE han those mentioned in Note 2 above; precious metal alloys of Chapta anamide and its metal derivat er 31).

rbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, a Carbon disulphide (heading 28.13); Thioctetrathiocyanatodiamminochromates (reineckHydrogen peroxide, solidified with urea (heading 28.cyanogen halides and cyor not pure (ChaptSodium chloride or magnesium oxide, whetOrgano-inorganic compounds other tProducts mentioned in Note 2, 3, 4 or 5 to Chapter 31; Inorganic products of a kind used as luminophores, of heagranules or flakes, of heading 32.07; Artificial graphite (heading 38.01); products put up asgrenades, of heading 38.13; ink removers put up in packings fothan optical elements) weighing not less than 2.5g each, of heading 38.24; Precious or semi-precious stones (natural, synthetic or 71.02 to 71.05), or precious metals orThe metals, whether or not pure, metwith a metal), of Section XV; or Optical elements, for example, of the halides of th (c) (d) (e) Subject to the provisions of Note 1 to Section IV, this Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) Chemically defined complex acids consisting of a non-metal acto be classified in heading 28.11.Headings.

28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading 28.

3.- 4.- 5.- 295 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise cV er, of Unit Quantity Kg Kg whether or not Ci/g); No.

SITC 522 240 00 522 251 00 45, refers to t in the form of discs, wafers the base metals of Sections XI chemically defined,Duty t than 15% by weight of phosphorus.

15% 15% metals or of headings.

28.44 and 28.e in electronics are to be classified in this Chaptne.

continued in one or several of the said isotopes, that is, elements the preciousisotopes, whether or not for us of cts and mixtures containing these elements or isotopes or form of cylinders or rods.

When cue and iodi a specific radioactivity exceeding 74 Bq/g (0.002 n and of the wording ofhose existing in nature in the monoisotopic state; tion Impor hium (atomic No.

61), polonium (atomic No.

84) and all elements with an atomi (including those ion has been artificially modified.

FIRST SCHEDULE de (phosphor copper) containing more e, chlorine, bromi n Tariff DescripFluori- Chlorine - Iodine ificial radioactive isotopes (for example, silicon and selenium) dopedTariff No.

2801.10.00 2801.20.00 44 applies only to 48 includes copper phosphi Technetium (atomic No.

43), prometnumber greater than 84; Natural or artand XV), whether or not mixed another; Compounds, inorganic or organic, of these elements or mixed together; Alloys, dispersions (including cermets), ceramic produinorganic or organic compounds thereof and having Spent (irradiated) fuel elements (cartridges) of nuclear reactors; Radioactive residues whether or not usable.

individual nuclides, excluding, however, tmixtures of isotopes of one and the same element, enriched of which the natural isotopic compositH.

S.

Code 2801.10 2801.20 Heading 28.(a) (b) (c) (d) (e) (f) The term isotopes, for the purposes of this Note - - Heading 28.Chemical elementsprovided that they are in forms unworked as drawn, or in the or similar forms, they fall in heading 38.18.

ng 6.- 7.- 8.- HeadiNo.

28.01 [Issue 1] 296 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 522 259 00 522 260 00 522 100 00 522 211 00 522 212 00 522 213 00 522 214 00 522 219 00 522 221 00 522 231 00 522 239 00 522 222 00 522 223 00 522 229 00 Duty t 15% Free Free 25% 25% 25% 25% 25% Free Free Free Free Free Free continued on Impor by weight not less than 99.99% FIRST SCHEDULE gases: Tariff DescriptiSulphur, sublimed or precipitated; colloidal sulphur.Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

Hydrogen, rare gases and other non-metals.

Rare Silicon: Containing of silicon - Fluorine; bromine - Hydrogen - -- Argon -- Other - Nitrogen - Oxygen - Boron; tellurium - -- -- Other - Phosphorus - Arsenic - Selenium Tariff No.

2801.30.00 2804.10.00 2804.21.00 2804.29.00 2804.30.00 2804.40.00 2804.50.00 2804.69.00 2804.70.00 2804.80.00 2804.90.00 H.S.

Code 2801.30 2802.00 2802.00.00 2803.00 2803.00.00 2804.10 2804.21 2804.29 2804.30 2804.40 2804.50 2804.61 2804.61.00 2804.69 2804.70 2804.80 2804.90 ng HeadiNo.

28.02 28.03 28.04 297 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 522 281 00 522 292 00 522 289 00 522 299 00 522 270 00 522 311 00 522 319 00 522 320 00 522 330 00 522 341 00 522 349 00 522 350 00 Duty t 15% Free 15% 15% 15% 15% 15% 15% Free 15% Free 15% or continued whether or phoric acids de (hydrochloric acid); nd polyphos on Impor pentaoxide FIRST SCHEDULE, scandium and yttrium, whether s Tariff DescriptiAlkali or alkaline-earth metals; rare-earth metalnot intermixed or interalloyed; mercury.

- Alkali or alkaline-earth metals: -- Sodium -- Calcium -- Other - Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed - Mercury Hydrogen chlorichlorosulphuric acid.

- Hydrogen chloride (hydrochloric acid) - Chlorosulphuric acid Sulphuric acid; oleum.

Nitric acid; sulphonitric acids.

Diphosphorus pentaoxide; phosphoricacid; polyphosphoric acids,not chemically defined.

Diphosphorus- Phosphoric acid aOxides of boron; boric acids.

- Tariff No.

2805.11.00 2805.12.00 2805.19.00 2805.30.00 2805.40.00 2806.10.00 2806.20.00 2809.20.00 H.S.

Code 2805.11 2805.12 2805.19 2805.30 2805.40 2806.10 2806.20 2807.00 2807.00.00 2808.00 2808.00.00 2809.10 2809.10.00 2809.20 2810.00 2810.00.00 ng HeadiNo.

28.05 28.06 28.07 28.08 28.09 28.10 [Issue 1] 298 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 522 361 00 522 369 10 522 369 90 522 391 00 522 370 00 522 380 00 522 399 10 522 399 90 522 411 00 522 419 00 522 421 00 522 429 00 Duty t 15% Free 15% 15% Free Free 15% Free 15% 15% 15% 15% ial c continued and diarsenic pentoxide on Impor lphide us trisulphide.

u FIRST SCHEDULE Tariff DescriptiOther inorganic acids and other inorganic oxygen compounds of non-metals.

- Other inorganic acids: - Other inorganic oxygen compounds of non-metals: Other -- Hydrogen fluoride (hydrofluoric acid) --- Arsenic acids --- Other inorganic acids -- Carbon dioxide -- Silicon dioxide -- Sulphur dioxide -- --- Diarsenic trioxide --- Other Halides and halide oxides of non-metals.

- Chlorides and chloride oxides - Other Sulphides of non-metals; commerphosphor- Carbon dis- Other Tariff No.

2811.11.00 2811.19.10 2811.19.90 2811.21.00 2811.22.00 2811.23.00 2811.29.10 2811.29.90 2812.10.00 2812.90.00 2813.10.00 2813.90.00 H.S.

Code 2811.11 2811.19 2811.21 2811.22 2811.23 2811.29 2812.10 2812.90 2813.10 2813.90 ng HeadiNo.

28.11 28.12 28.13 299 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 522 611 00 522 612 00 522 620 00 522 630 00 522 641 00 522 649 00 522 651 00 522 654 00 522 511 00 522 519 00 Duty t Free Free Free Free Free 15% Free 15% 15% 15% um; continued ide (caustic potash) es and peroxides, of ide of magnesium ides and peroxides, of on Impor d droxide (caustic soda): solution (soda lye or liquid barium.

FIRST SCHEDULE aqueous on.

Tariff DescriptiAmmonia, anhydrous or in aqueous solutiSodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

- Sodium hyIn soda) Hydroxide and peroxide of magnesioxides, hydroxistrontium orstrontium or barium Zinc oxide; zinc peroxide.

- Anhydrous ammonia - Ammonia in aqueous solution -- Solid -- - Potassium hydrox- Peroxides of sodium or potassium - Hydroxide and perox- Oxides, hydrox--- Zinc oxide --- Other Tariff No.

2814.10.00 2814.20.00 2815.11.00 2815.20.00 2815.30.00 2816.10.00 2816.40.00 2817.00.10 2817.00.90 H.S.

Code 2814.10 2814.20 2815.11 2815.12 2815.12.00 2815.20 2815.30 2816.10 2816.40 2817.00 ng HeadiNo.

28.14 28.15 28.16 28.17 [Issue 1] 300 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 522 670 00 285 200 00 522 660 00 522 521 00 522 529 00 522 531 00 522 539 00 522 541 00 522 549 00 522 550 00 522 560 00 Duty t Free Free Free 15% 15% Free Free Free 15% Free Free s ial c ght of continued ide on Impor oxide, other than artificial and hydroxides es and hydroxides; commer FIRST SCHEDULE d ium hydroxide.

ed iron evaluated as Fe2O3.

n mium oxides and hydroxides.ning 70% or more by weint oxium oxides.

Aluminium o Tariff DescriptiArtificial corundum, whether or not chemically defined; aluminium oxide; alumi- Artificial corundum, whether or not chemically defined - corundum - Aluminium hydroxChr- Chromium trioxide - Other Manganese oxides.

- Manganese dioxide - Other Iron oxides and hydroxides; earth colourcontaicombi- Iron oxides- Earth colours Cobalcobalt oxides.

Titani Tariff No.

2818.10.00 2818.30.00 2819.10.00 2819.90.00 2820.10.00 2820.90.00 2821.10.00 2821.20.00 H.S.

Code 2818.10 2818.20 2818.20.00 2818.30 2819.10 2819.90 2820.10 2820.90 2821.10 2821.20 2822.00 2822.00.00 2823.00 2823.00.00 ng HeadiNo.

28.18 28.19 28.20 28.21 28.22 28.23 301 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 522 571 00 522 572 00 522 579 00 522 680 00 522 692 00 522 693 00 522 694 00 522 695 00 522 696 00 522 697 00 522 698 00 522 699 10 522 699 20 522 699 30 Duty t Free 15% 15% Free 15% 15% 15% Free 15% 15% 15% 15% 15% 15% continued ange lead.

ganic bases; xylamine and their ide droxides and zirconium dioxide and hydroxides on Impor FIRST SCHEDULE Tariff DescriptiLead oxides; red lead and orHydrazine and hydroinorganic salts; other inorother metal oxides, hydroxides and peroxides.

- Hydrazine and hydroxylamine and their inorganic salts - Germanium oxides Other --- Tin oxides (stannous oxide and stannicoxide) - Lead monoxide (litharge, massicot) - Red lead and orange lead - Other lead oxides- Lithium oxide and hydrox- Vanadium oxides and hy- Nickel oxides and hydroxides - Copper oxides and hydroxides - Molybdenum oxides- Antimony oxides- --- Calcium hydroxide --- Calcium peroxide Tariff No.

2824.10.00 2824.20.00 2824.90.00 2825.10.00 2825.20.00 2825.30.00 2825.40.00 2825.50.00 2825.60.00 2825.70.00 2825.80.00 2825.90.10 2825.90.20 2825.90.30 H.S.

Code 2824.10 2824.20 2824.90 2825.10 2825.20 2825.30 2825.40 2825.50 2825.60 2825.70 2825.80 2825.90 ng HeadiNo.

28.24 28.25 [Issue 1] 302 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 522 699 40 522 699 90 523 111 00 523 112 00 523 113 00 523 114 00 523 115 00 523 119 00 523 210 00 523 220 00 523 291 00 523 292 00 523 293 00 Duty t 15% 15% 15% 15% Free 15% 15% 15% Free Free Free Free Free xeed continued bases; other metal oxides, odium or of potassium and flouorogluminates de oxides and chloride omides and bromi on Impor or of sodium afluoroaluminate (synthetic nates and other complts.

FIRST SCHEDULEides and peroxideses; fluorosilicates, d rides, chlori o Tariff Descripti--- Other inorganic hydroxFluorifluoroalumifluorine salFlourides: --- Zinc hydroxide - -- Of ammonium -- Of aluminium -- Other - Fluorosilicates of s- Sodium hexcryolite) - Other fluorosilicatesChlhydroxides; broxides; iodides and iodide oxides.

- Ammonium chloride - Calcium chloride - Other chlorides: -- Of magnesium -- Of aluminium -- Of iron Tariff No.

2825.90.40 2825.90.90 2826.11.00 2826.12.00 2826.19.00 2826.20.00 2826.30.00 2826.90.00 2827.10.00 2827.20.00 2827.31.00 2827.32.00 2827.33.00 H.S.

Code 2826.11 2826.12 2826.19 2826.20 2826.30 2826.90 2827.10 2827.20 2827.31 2827.32 2827.33 ng HeadiNo.

28.26 28.27 303 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 523 294 00 523 295 00 523 296 00 523 299 19 523 299 11 523 299 12 523 299 20 523 299 31 523 299 39 523 299 90 523 311 00 523 319 00 523 320 00 Duty t Free Free Free Free Free 15% 15% 15% 15% 15% Free 15% 15% continued droxides: omites.

odates.

i tes; hypobr i on Impor calcium hypochlorite and other FIRST SCHEDULE mates; iodates and per rates and perchlorates; bromates and o Commercial o Tariff Descripti-- Of cobalt -- Of nickel -- Of zinc - Chloride oxides and chloride hy-- Of copper --- Copperoxychlorides --- Other - Bromides and bromide oxides: Hypochlorites; commercial calcium hypochlorite; chlorcalcium hypochlorites ChlperbrChlorates: -- Other -- Other -- Bromides of sodium or of potassium -- Other - Iodides and iodide oxides - - Other - -- Of sodium Tariff No.

2827.34.00 2827.35.00 2827.36.00 2827.39.00 2827.41.10 2827.41.90 2827.49.00 2827.51.00 2827.59.00 2827.60.00 2828.90.00 2829.11.00 H.S.

Code 2827.34 2827.35 2827.36 2827.39 2827.41 2827.49 2827.51 2827.59 2827.60 2828.10 2828.10.00 2828.90 2829.11 ng HeadiNo.

28.28 28.29 [Issue 1] 304 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 523 391 00 523 399 00 523 410 00 523 421 00 523 422 00 523 429 00 523 431 00 523 439 00 523 441 00 523 442 00 523 449 00 523 451 00 523 459 00 523 491 00 Duty t Free 15% 15% 15% 15% 15% Free 15% Free Free Free Free 15% Free or not continued des, whether : : on Impor FIRST SCHEDULE lphates u Tariff Descripti-- Other - Other Sulphides; polysulphichemically defined.

- Sodium sulphides - Zinc sulphide - Cadmium sulphide - Other Dithionites and sulphoxylates.

- Of sodium - Other Sulphites; thiosulphates.

- Sodium sulphites- Other sulphites - ThiosSulphates; alums; peroxosulphates (persulphates).

- Sodium sulphates-- Disodium sulphate -- Other sodium sulphates- Sodium sulphates-- Of magnesium Tariff No.

2829.19.00 2829.90.00 2830.10.00 2830.20.00 2830.30.00 2830.90.00 2831.10.00 2831.90.00 2832.10.00 2832.20.00 2832.30.00 2833.11.00 2833.19.00 2833.21.00 H.S.

Code 2829.19 2829.90 2830.10 2830.20 2830.30 2830.90 2831.10 2831.90 2832.10 2832.20 2832.30 2833.11 2833.19 2833.21 ng HeadiNo.

28.30 28.31 28.32 28.33 305 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 523 492 00 523 493 00 523 494 00 523 495 00 523 496 00 523 497 00 523 499 12 523 499 19 523 499 11 523 510 00 523 520 00 523 599 00 523 610 00 523 631 00 523 632 00 523 633 00 Duty t 15% Free Free Free Free Free Free Free Free Free 15% 15% Free Free Free 15% continued ) on Impor es (hypophosphites) and FIRST SCHEDULE Phosphinat Tariff Descripti-- Sulphates of aluminium -- Of chromium -- Of nickel -- Of copper -- Of zinc -- Of barium -- Other - Alums - Peroxosulphates (persulphatesNitrites; nitrates.

- Nitrites -- Of potassium -- Other Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.

- phosphonates (phosphites) -- Of mono- or disodium -- Of trisodium -- Of potassium Tariff No.

2833.22.00 2833.23.00 2833.24.00 2833.25.00 2833.26.00 2833.27.00 2833.29.00 2833.30.00 2833.40.00 2834.10.00 2834.21.00 2834.29.00 2835.22.00 2835.23.00 2835.24.00 H.S.

Code 2833.22 2833.23 2833.24 2833.25 2833.26 2833.27 2833.29 2833.30 2833.40 2834.10 2834.21 2834.29 2835.10 2835.10.00 2835.22 2835.23 2835.24 ng HeadiNo.

28.34 28.35 [Issue 1] 306 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 523 634 00 523 635 00 523 639 00 523 640 00 523 650 00 523 710 00 523 720 00 523 730 00 523 740 00 523 791 00 523 792 00 523 750 00 523 793 00 Duty t Free Free Free Free Free 15% Free Free 15% Free 15% 15% 15% muiclacid ( et continued ahpsohpo ning ammonium htrone on Imporg ordy FIRST SCHEDULE he) muicl phat aC Polyphosphates: Other: Tariff Descripti-phos- -- Sodium triphosphate (sodium tripolyphosphate) Carbonates; peroxocarbonates(percarbonates); commercial ammonium carbonate contaicarbamate.- Commercial ammonium carbonate and other ammonium carbonates bicarbonate) - -- Other phosphates of calcium -- Other -- Other - Disodium carbonate - Sodium hydrogencarbonate (sodium - Potassium carbonates - Calcium carbonate - Barium carbonate - Lead carbonates - -- Lithium carbonates Tariff No.

2835.25.00 2835.26.00 2835.29.00 2835.31.00 2835.39.00 2836.10.00 2836.20.00 2836.30.00 2836.40.00 2836.50.00 2836.60.00 2836.70.00 2836.91.00 H.S.

Code 2835.25 2835.26 2835.29 2835.31 2835.39 2836.10 2836.20 2836.30 2836.40 2836.50 2836.60 2836.70 2836.91 ng HeadiNo.

28.36 307 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 523 794 00 523 799 00 523 811 00 523 812 00 523 819 00 523 820 00 523 831 00 523 832 00 523 833 00 523 839 00 523 841 00 523 842 00 523 843 00 523 849 00 Duty t 15% 15% 15% Free 15% 15% 15% Free 5% 15% 15% Free Free Free continued cyanates.

o es) on Imporrbonates, peroxocarbonates ca FIRST SCHEDULEes, cyanide oxides and complex Other d nates, cyanates and thi Tariff Descripti-- Strontium carbonate -- (percarbonates) Cyanicyanides.

- Cyanides and cyanide oxides: -- Of sodium -- Other - Complex cyanides FulmiSilicates; commercial alkali metal silicates.

- Of Sodium:-- Sodium metasilicates -- Other - Of potassium - Other Borates; peroxoborates (perborates).

- Disodium tetraborate (refined borax): -- Anhydrous-- Other - Other borates - Peroxoborates (perborat Tariff No.

2836.92.00 2837.11.00 2837.19.00 2837.20.00 2839.11.00 2839.19.00 2839.20.00 2839.90.00 2840.11.00 2840.19.00 2840.20.00 2840.30.00 H.S.

Code 2836.92 2836.99 2836.99.00 2837.11 2837.19 2837.20 2838.00 2838.00.00 2839.11 2839.19 2839.20 2839.90 2840.11 2840.19 2840.20 2840.30 ng HeadiNo.

28.37 28.38 28.39 28.40 [Issue 1] 308 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 524 311 00 524 312 00 524 313 00 524 315 00 524 316 10 524 316 90 524 317 00 524 318 00 524 319 00 523 891 00 523 899 10 Duty t 15% Free 15% 15% 15% 15% 15% 15% 15% Free Free continued e on Impor romate h es: ds (including alluminosilicates FIRST SCHEDULE salts of inorganic acids or Tariff DescriptiSalts of oxometallic or peroxometallicacids.- Other chromates and dichromates; peroxochromates - Manganites, manganates and permanganat- Tungstates (wolframates) Otherperoxoaciwhether or not chemically defined), other than azides.

- Double or complex silicates, including aluminosilicates whether or not chemically defined.

Other - Aluminates- Chromates of zinc or of lead - Sodium dic-- Potassium permanganat-- Other - Molybdates- Other - --- Arsenites and arsenates Tariff No.

2841.10.00 2841.20.00 2841.30.00 2841.50.00 2841.61.00 2841.69.00 2841.70.00 2841.80.00 2841.90.00 2842.10.00 2842.90.10 H.S.

Code 2841.10 2841.20 2841.30 2841.50 2841.61 2841.69 2841.70 2841.80 2841.90 2842.10 2842.90 ng HeadiNo.

28.41 28.42 309 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 523 899 90 524 321 00 524 323 00 524 325 00 524 327 00 524 329 00 525 110 00 525 130 00 Duty t Free 15% 15% 15% 15% 15% 15% 15% continued s compounds; plutonium or metals ng these products.

on Impor otopes (including the fissile s FIRST SCHEDULEal precious metals; inorganic or c compounds of precious metals, d Tariff Descripti--- Other Colloiorganiwhether or not chemically defined; amalgams of precious metals.

- Colloidal precious- Silver compounds: -- Silver nitrate -- Other - Gold compounds - Other compounds; amalgams Radioactive chemical elements and radioactive ior fertile chemical elements and isotopes) and their compounds; mixtures and residues containi- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds - Uranium enriched in U 235 and its compounds; plutonium and italloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235,compounds of these products Tariff No.

2842.90.90 2843.10.00 2843.21.00 2843.29.00 2843.30.00 2843.90.00 2844.10.00 2844.20.00 H.S.

Code 2843.10 2843.21 2843.29 2843.30 2843.90 2844.10 2844.20 ng HeadiNo.

28.43 28.44 [Issue 1] 310 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.

SITC 525 150 00 525 190 00 525 170 00 525 911 00 525 919 00 525 951 00 Duty t 15% 15% 15% 15% 15% 15% g - ne continued organic, of rar and isotopes and on Impor , of yttrium or of scandium or s FIRST SCHEDULEm depleted in U 235 and its y water (deuterium oxide) Tariff DescriptiUraniucompounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues - Spent (irradiated) fuel elements (cartridges) of nuclear reactors Isotopes other than those of headi28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.

Compounds, inorganic orearth metalof mixtures of these metals.

- - Radioactive elements- Heav- Other - Cerium compounds Tariff No.

2844.40.00 2844.50.00 2845.10.00 2845.90.00 2846.10.00 H.S.

Code 2844.30 2844.30.00 2844.40 2844.50 2845.10 2845.90 2846.10 ng HeadiNo.

28.45 28.46 311 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 525 959 00 524 910 00 524 920 00 524 930 00 524 941 00 524 949 00 524 950 00 524 991 00 524 992 00 524 999 00 Duty t 15% Free 15% Free Free 15% 15% 15% 15% 15% o not or not or us.

continued whether chemically defined, on Impor ganic compounds (including (whether or not rare gases have d); or compressed FIRST SCHEDULE whether or not chemically e es, inor d Tariff Descripti- Other Hydrogen peroxyde,solidified with urea.

Phosphides, whether or not chemicallydefined, excluding ferrophosphorCarbidefined.

- Of calcium - Of silicon - Other Hydrides, nitrides, azides, silicides and borides, whether or notother than compounds which are alscarbides of heading 28.49.

Otherdistilled or conductivity water and water of similar purity); liquid air (whetherrare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.

--- Liquid air been remov--- Distilled or conductivity water and water of similar purity --- Other Tariff No.

2846.90.00 2849.10.00 2849.20.00 2849.90.00 2850.00.00 2851.00.10 2851.00.20 2851.00.90 H.S.

Code 2846.90 2847.00 2847.00.00 2848.00 2848.00.00 2849.10 2849.20 2849.90 2850.00 2851.00 ng HeadiNo.

28.47 28.48 28.49 28.50 28.51 [Issue 1] 312 [Rev.

2012] CAP.

472 Customs and Excise ncluding an anti-caking agent) ovided that the solution constitutes a er apply only to pted solely for reasons of safety or for transport and continued compound (whether or not containing impurities), except ethers, sugar acetals and sugar esters, and their salts, of on or for safety reasons, provided that the additions do not reoisomers), whether or not saturated (Chapter 27); suitable for specific use rather than for general use; r the production of azo dyes: diazonium salts, couplers used above with an added stabiliser (i (f) above with an added anti-dusting agent or a colouring or unds, whether or not containing impurities; .41, whether or not chemically defined; ecific use rather than for general use; FIRST SCHEDULEs, the headings of this Chaptor (c) above dissolved in other solvents pr CHAPTER 29 ORGANIC CHEMICALS arbon isomers (other than ste07 or 22.08); sary for their preservation or transport; of heading 15.04 or crude glycerol of heading 15.20; Separate chemically defined organic compoMixtures of two or more isomers of the same organicmixtures of acyclic hydrocThe products of headings 29.36 to 29.39 or the sugar heading 29.40, or the products of heading 29The products mentioned in (a), (b) or (c) above dissolved in water; The products mentioned in (a), (b) normal and necessary method of putting up these products adothat the solvent does not render the product particularly The products mentioned in (a), (b), (c), (d) or (e) necesThe products mentioned in (a), (b), (c), (d), (e) orodoriferous substance added to facilitate their identificatirender the product particularly suitable for spThe following products diluted to standard strengths, fofor these salts and diazotisable amines and their salts.

GoodsEthyl alcohol (heading 22.Methane or propane (heading 27.11); The compounds of carbon mentioned in Note 2 to Chapter 28; Except where the context otherwise require(a) (b) (c) (d) (e) (f) (g) (h) This Chapter does not cover (a) (b) (c) (d) Notes.1.- 2.- 313 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise 32.04) or dyes or other compounds of these sub- ganic colouring matter, synthetic organic rms (for example, tablets, sticks or similar to halogenated, sulphonated, nitrated or or as luminophores (heading oxygen-function is to be restricted to the functions ers I to VII with organic continued 03), synthetic orontainers of a kind used for filling or refilling cigarette or s of this Chapter are to be classified in that one of those classified in the heading which occurs last in numerical 3 (heading 36.06); put up in fire-extinguishing grenades, of heading 38.13; ink derivatives, such as sulphohalogenated, nitrohalogenated,ub-Chapt nitrogen-functions for the purposes of heading 29.29.

29.14, 29.18 and 29.22, FIRST SCHEDULEanimal origin (heading 32.hylenediamine tartrate (heading 90.01).

rence to compound etramine or similar substances, put up in fo 29.11 and 29.13 to 29.20, any reference e acid-function organic compounds of sub-Chapters I to VII are to be classified in the same a ref ers.

h er put up in forms or packings for retail sale (heading 32.12); hexamethylenet t 29.04 to 29.06, 29.08 to Urea (heading 31.02 or 31.05); Colouring matter of vegetable or products of a kind used as fluorescent brightening agents colouring matEnzymes (heading 35.07); Metaldehyde, forms) for use as fuels, or liquid or liquefied-gas fuels in csimilar lighters and of a capacity not exceeding 300 cmProducts put up as charges for fire-extinguishers or removers put up in packings for retail sale, of heading 38.24; or Optical elements, for example, of et which could be included in two or more of the headingThe esters of acid-function organic compounds of sChapters are to be classified with that compound which isorder in these sub-ChaptEsters of ethyl alcohol witheading as the corresponding acid-function compounds.

(e) (f) (g) (ij) (k) Goodsheadings which occurs last in numerical order.

In headings.nitrosated derivatives includesnitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as For the purposes of headings, 29.11, 29.12,(the characteristic organic oxygen-containing groups) referred to in headings.

29.05 to 29.20.

(a) (b) (h) 3.- 4.- 5.- [Issue 1] 314 [Rev.

2012] CAP.

472 Customs and Excise lphonated or u pounds or organic bases, of drogen, oxygen and nitrogen, eir nature of s tion compounds) from which they which contain, in addition to atoms sters of polyhydric alcohols or phenols ano-inorganic compounds) do not include ed ring, ketone peroxides, cyclic polymers e resulting solely from the cyclising function or sI to X or heading 29.42 are to be classified in the ls (such as sulphur, arsenic, mercury or lead) directly fied in the heading appropriate to the organic compound; ng phenol- or enol-funca continued phenol- or enol-function comatives) which, apart from hy ading as the corresponding alcohols except in the case of of metiv a halogen which give them thoms are thos er 28 acid-, ls or hormone-stimulating factors, hormone inhibitors and hormone be classi a ch aso u of polybasic carboxylic acids, cyclic e FIRST SCHEDULE include epoxides with a three-member pounds) and heading 29.31 (other org atives (including compound der37 05).

carbon the atoms of sulphur or of includes hormone-releasing or o ives (or compound derivatives).

Inorganic salts of organic compounds ssub-Chapters I to X or heading 29.42, are tand Salts formed between organic compounds of sub-Chapterheading appropriate to the base or to the acid (includiare formed, whichever occurs last in numerical order in the Chapter.

ic acids, or imides of polybasic acids.

Subject to Note 1 to Section VI and Note 2 to Chapt(1) (2) Metal alcoholates are to be classified in the same heethanol (heading 29.Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

mpounds of headings.

29.30 and 29.31 are organic compounds the molecules ofthe term hormonesantagonists (anti-hormones); o (c) (d) (e) The cof hydrogen, oxygen or nitrogen, atoms of other non-metlinked to carbon atoms.

Heading 29.30 (organo-sulphur comsulphonated or alogenated derivonly have directly linked thalogenated derivatHeadings.

29.32, 29.33 and 29.34 do notof aldehydes or of thioaldehydes, anhydrideswith polybasThese provisions apply only when the ring-position hetero-atfunctions here listed.

For the purposes of heading 29.(a) 6.- 7.- 8.- 315 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

are not more specifically SITC 511 140 00 511 110 00 511 120 00 511 131 00 511 139 00 511 191 00 511 199 00 511 210 00 511 291 00 511 220 00 Duty Other in the series of subheadings tr group of chemical compounds) are to be Free Free 15% 15% 15% 15% 15% Free 15% Free continued derivatives and structural analogues used primarily as of compounds) provided that theyubheading named not only to hormone deritives and structural analogues used idual s and isomers thereof tion Impor FIRST SCHEDULE, derivatives of a chemical compound (ohat there is no res as hormones applies er Other Tariff DescripAcyclic hydrocarbons.

- Saturated -- Ethylene -- Propene (propylene) -- Butene (butylene) -- Buta-1,3-diene and isoprene -- --- Acetylene --- Other Cyclic hydrocarbons.

- Cyclanes, cyclenes and cycloterpenes: -- Cyclohexane -- Other - Benzene ed primarilye synthesis of products of this heading.

Tariff No.

2901.10.00 2901.21.00 2901.22.00 2901.23.00 2901.24.00 2901.29.10 2901.29.90 2902.11.00 2902.19.00 2902.20.00 he same subheading as that compound (or group the expression usprimarily for their hormonal effect, but also to those intermediates in thH.

S.

Code 2901.10 2901.21 2901.22 2901.23 2901.24 2901.29 2902.11 2902.19 2902.20 (b) Within any one heading of this Chaptclassified in tcovered by any other subheading and tconcerned.

ng Subheading Note.

1.- HeadiNo.

29.01 29.02 [Issue 1] 316 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 511 230 00 511 241 00 511 243 00 511 245 00 511 249 00 511 250 00 511 260 00 511 270 00 511 299 00 511 361 00 511 362 00 511 363 00 511 364 00 511 350 00 511 369 10 Duty t Free Free Free Free Free Free Free Free Free 15% Free 15% 15% 15% 15% loride) continued h hyl chloride) and lene c vatives of hydrocarbons.

richloromethane) on Impor thane (met FIRST SCHEDULE arbons: Xylenes: Chlorome Other Tariff Descripti- Toluene - -- o-Xylene -- m-Xylene -- p-Xylene -- Mixed xylene isomers - Styrene - Ethylbenzene - Cumene - Other Halogenated deri- Saturated chlorinated derivatives of acyclic hydroc-- chloroethane (ethyl chloride) -- Dichloromethane (methy-- Chloroforme (t-- Carbon tetrachloride -- 1,2-Dichloroethane (ethylene dichloride) -- --- 1,1,1-Trichloroethane (methyl chloroform) Tariff No.

2902.30.00 2902.41.00 2902.42.00 2902.43.00 2902.44.00 2902.50.00 2902.60.00 2902.70.00 2902.90.00 2903.12.00 2903.13.00 2903.14.00 2903.15.00 2903.19.10 H.S.

Code 2902.30 2902.41 2902.42 2902.43 2902.44 2902.50 2902.60 2902.70 2902.90 2903.11 2903.11.00 2903.12 2903.13 2903.14 2903.15 2903.19 ng HeadiNo.

29.03 317 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 511 369 90 511 310 00 511 320 00 511 330 00 511 340 00 511 370 00 511 381 00 511 382 00 511 383 00 511 384 00 511 385 10 511 385 21 511 385 29 511 385 31 511 385 32 511 385 33 511 385 34 511 385 35 Duty t 15% 15% 15% 15% Free Free 15% 15% 15% 15% Free 15% 15% 15% 15% 15% 15% 15% and continued ed or iodinated (perchloroethylene) oropropanes on Impor FIRST SCHEDULE Tariff Descripti--- Other Tetrachloroethylene - Fluorinated, brominatderivatives of acyclic hydrocarbons chloropentafluoroethane -- Other derivatives perhalogenated only with fluorine and chlorine Trichloropentaflu -- Vinyl chloride (chloroethylene) -- Trichloroethylene -- -- Other -- Trichlorofluoromethane -- Dichlorodifluoromethane -- Trichlorotrifluoroethanes-- Dichlorotetrafluoroethanes--- Chlorotrifluoromethane --- Pentachlorofluoroethane --- Tetrachlorodifluoroethane --- Heptachlorofluoropropanes --- Hexachlorodifluoropropanes --- Pentachlorotrifluoropropanes --- Tetrachlorotetrafluoropropanes --- Tariff No.

2903.19.90 2903.21.00 2903.22.00 2903.29.00 2903.30.00 2903.41.00 2903.42.00 2903.43.00 2903.44.00 2903.45.10 2903.45.21 2903.45.29 2903.45.31 2903.45.32 2903.45.33 2903.45.34 H.S.

Code 2903.21 2903.22 2903.23 2903.23.00 2903.29 2903.30 2903.41 2903.42 2903.43 2903.44 2903.45 2903.45.35 ng HeadiNo.

[Issue 1] 318 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 511 385 36 511 385 39 511 385 90 511 386 00 511 387 00 511 389 10 511 389 90 511 391 00 511 392 00 511 393 00 511 395 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued ives o or more different ives of aromatic w on Impor Bromochlorodifluoromethane, nated derivatxachlorocyclohexane o-dichlorobenzene and p- robenzene and DDT (1,1,1- FIRST SCHEDULE arbons containing tarbons: Other 1,2,3,4,5,6-HeHexachlo Tariff Descripti--- Dichlorohexafluoropropanes --- Chloroheptafluoropropanes --- Other -- bromotrifluoromethane and dibromotetrafluoroethanes -- Other perhaloge-- --- Derivatives of methane, ethane or propane, halogenated only with flourine and chlorine --- Other halogenated derivatives of acyclic hydrochalogens - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: -- - Other - Halogenated derivathydroc-- Chlorobenzene,dichlorobenzene -- trichloro-2,2-bis (p-chlorophenyl) ethane) Tariff No.

2903.45.36 2903.45.39 2903.45.90 2903.47.00 2903.49.10 2903.49.90 2903.59.00 2903.61.00 H.S.

Code 2903.46 2903.46.00 2903.47 2903.49 2903.51 2903.51.00 2903.59 2903.61 2903.62 2903.62.00 ng HeadiNo.

319 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 511 399 00 511 410 00 511 420 00 511 490 00 512 110 00 512 120 00 512 131 00 512 139 00 512 191 00 512 140 00 512 192 00 Duty t 15% Free 15% 15% Free Free Free Free 15% Free Free whether or continued : ohol) and propan-2-adecan-1-ol (stearyl yl alcohol) ohol) and isomers thereof on Impor (propyl alc tyl alcohol) and isomers thereof FIRST SCHEDULE Tariff DescriptiSulphonated, nitrated or nitrosatedderivatives of hydrocarbons,not halogenated.

- Derivatives containing only sulpho groups, their salts and ethyl esters - Derivatives containing only nitro or only nitroso groups Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

- Saturated monohydric alcoholsPropan-1-olol (isopropyl alcohol) ol (cetyl alcohol) and octalcohol) -- Other - Other -- Methanol (methyl alcohol) -- -- Butan-1-ol (n-but-- Other butanols -- Pentanol (amylalc-- Octanol (oc-- Dodecan-1-ol (lauryl alcohol), hexadecan-1- Tariff No.

2903.69.00 2904.10.00 2904.20.00 2904.90.00 2905.11.00 2905.13.00 2905.14.00 2905.15.00 2905.16.00 2905.17.00 H.S.

Code 2903.69 2904.10 2904.20 2904.90 2905.11 2905.12 2905.12.00 2905.13 2905.14 2905.15 2905.16 2905.17 ng HeadiNo.

29.04 29.05 [Issue 1] 320 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 512 193 00 512 195 00 512 199 00 512 210 00 512 291 00 512 292 00 512 293 00 512 230 00 512 240 00 512 250 00 512 225 00 512 294 00 512 295 10 512 299 00 Duty t 15% 15% 15% Free Free Free Free Free 15% Free Free Free Free Free continued methyl) propane-1,3-diol y on Impor ydrox ed, sulphonated, nitrated or FIRST SCHEDULE Tariff Descripti- Unsaturated monohydric alcohols: Diols: - Other polyhydric alcohols: 2-Ethyl-2-(h(trimethylolpropane) - Halogenatnitrosated derivatives of acyclic alcohols: -- Other saturated monohydric alcohols -- Acyclic terpene alcohols -- Other - -- Ethyline glycol (ethanediol) -- Propylene glycol (propane-1,2-diol) -- Other -- -- Pentaerythritol -- Mannitol -- D-glucitol (sorbitol) -- Glycerol -- Other -- Ethchlorvynol (INN) -- Other Tariff No.

2905.19.00 2905.22.00 2905.29.00 2905.31.00 2905.32.00 2905.39.00 2905.42.00 2905.43.00 2905.44.00 2905.45.00 2905.49.00 2905.51.00 2905.59.00 H.S.

Code 2905.19 2905.22 2905.29 2905.31 2905.32 2905.39 2905.41 2905.41.00 2905.42 2905.43 2905.44 2905.45 2905.49 2905.51 2905.59 ng HeadiNo.

321 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 512 311 00 512 312 00 512 313 00 512 314 00 512 319 00 512 351 00 512 359 00 512 410 00 512 420 00 512 431 00 512 432 00 512 433 00 512 434 00 Duty t Free 15% Free Free 15% 15% 15% Free Free Free Free 15% 15% continued on Impor roxybenzene) and its salts nonylphenol and their isomers; d FIRST SCHEDULE Tariff DescriptiCyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

- Cyclanic, cyclenic or cycloterpenic: imethylcyclohexanols Aromatic: Monophenols: Octylphenol, -- Menthol -- Cyclohexanol, methylcyclohexanols and -- Sterols and inositols -- Terpineols-- Other - -- Benzyl alcohol -- Other Phenols; phenol-alcohols.

- -- Phenol (hy-- Cresols and their salts -- salts thereof -- Xylenols and their salts -- Naphthols and their salts -- Other Tariff No.

2906.11.00 2906.12.00 2906.13.00 2906.14.00 2906.19.00 2906.21.00 2906.29.00 2907.11.00 2907.12.00 2907.14.00 2907.15.00 2907.19.00 H.S.

Code 2906.11 2906.12 2906.13 2906.14 2906.19 2906.21 2906.29 2907.11 2907.12 2907.13 2907.13.00 2907.14 2907.15 2907.19 ng HeadiNo.

29.06 29.07 [Issue 1] 322 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 512 435 00 512 436 00 512 437 00 512 438 00 512 441 00 512 442 00 512 449 00 516 161 00 Duty t Free Free 15% Free 15% 15% 15% Free s, continued nitrated or nitrated or ohols: s, ether-phenol nol) and its salts cohol on Impor lidenediphenol (bisphenol A, nitrated or nitrosated FIRST SCHEDULE , ether-al ives: s Tariff Descripti- Polyphenols; phenol-alc4,4-Isopropydiphenylolpropane) and its salts Halogenated, sulphonated,nitrosated derivatives of phenols or phenol-alcohols.

substituents and their salts their salts and esters -- Resorcinol and its salts -- Hydroquinone (qui-- -- Other - Derivatives containing only halogen - Derivatives containing only sulpho groups, - Other Etherether-alcohol-phenols, alcohol peroxides, ether peroxide, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated,nitrosated derivatives.

- Acyclic ethers and their halogenated, sulphonated,derivat-- Diethyl ether Tariff No.

2907.21.00 2907.22.00 2907.29.00 2908.10.00 2908.20.00 2908.90.00 2909.11.00 H.S.

Code 2907.21 2907.22 2907.23 2907.23.00 2907.29 2908.10 2908.20 2908.90 2909.11 ng HeadiNo.

29.08 29.09 323 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 516 162 00 516 163 00 516 169 00 516 171 00 516 172 00 516 173 00 516 174 00 516 175 00 516 176 00 516 179 00 Duty t Free 15% Free Free 15% 15% 15% 15% Free Free atives ol or of , ketone atives continued heir halogenated, ed, sulphonated, nitrated -lethers of ethylene glycol ol on Impor hers of ethylene glycol or of c ethers and their halogenated, nitrated or nitrosated FIRST SCHEDULE ives: Tariff Descripti- Cyclanic, cyclenic or cycloterpenic ethers and their halogenator nitrosated derivatives Aromaticsulphonated, nitrated or nitrosated deriv- Ether-alcohols and tsulphonated,derivat-- 2,2-Oxydiethanol (diethylene glycol, digol) -- Monomethyl ethers of ethylene glycdiethylene glycol diethylene glycol or of diethylene glytheir haloge-nated, sulphonated, nitrated or nitrosated derivatives -- Other - -- Monobutyl et-- Other monoalky-- Other - Ether-phenols, ether-alcohol-phenols and - Alcohol peroxides, ether peroxidesperoxides and their halogenated, sulphonated, nitrated or nitrosated deriv Tariff No.

2909.19.00 2909.20.00 2909.41.00 2909.42.00 2909.43.00 2909.44.00 2909.49.00 2909.50.00 2909.60.00 H.S.

Code 2909.19 2909.20 2909.30 2909.30.00 2909.41 2909.42 2909.43 2909.44 2909.49 2909.50 2909.60 ng HeadiNo.

[Issue 1] 324 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 516 130 00 516 140 00 516 151 00 516 159 00 516 120 00 516 211 00 516 212 00 516 213 00 516 219 00 Duty t 15% 15% 15% 15% 15% Free 15% 15% 15% continued sulphonated, nitrated or with a three-membered acetals, whether or not on Impor taldehyde) 3-epox-ypropane e FIRST SCHEDULE s and hemi Tariff DescriptiEpoxides, epoxyalcohols, epoxyphenolsand epoxyethers,ring, and their halogenated,nitrated or nitrosated derivatives.

- Oxirane (ethyleneoxide) - Methyloxirane (propylene oxide) -1-Chloro-2,(epichlorohydrin) - Other Acetalwith other oxygen function, and their halogenated, sulphonated,nitrosated derivatives.

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.

- Acyclic aldehydes without other oxygen function: -- Methanal (formaldehyde) -- Ethanal (ac-- Butanal (butyraldehyde, normal isomer) -- Other Tariff No.

2910.10.00 2910.20.00 2910.90.00 2912.11.00 2912.12.00 2912.13.00 2912.19.00 H.S.

Code 2910.10 2910.20 2910.30 2910.30.00 2910.90 2911.00 2911.00.00 2912.11 2912.12 2912.13 2912.19 ng HeadiNo.

29.10 29.11 29.12 325 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 516 221 00 516 222 00 516 223 00 516 224 00 516 225 00 516 226 00 516 227 00 516 229 00 516 260 00 516 230 00 Duty t Free 15% 15% Free Free Free 15% Free 15% Free continued nitrated or nitrated or nones, whether or not on Impor vatives of products of aldehyde) FIRST SCHEDULE ybenz ng 29.12.

Tariff Descripti- Cyclic aldehydes without other oxygen function: -- Benzaldehyde -- Other - Aldehyde-alcohols - Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: -- Vanillin (4-hydroxy-3-methoxy-benzaldehyde) -- Ethylvanillin (3-ethoxy-4-hydrox-- Other - Cyclic polymers of aldehydes - Paraformaldehyde Halogenated, sulphonated,nitrosated deriheadiKetones and quiwith other oxygen function, and their halogenated, sulphonated,nitrosated derivatives.

- Acyclic ketones without other oxygen function: -- Acetone Tariff No.

2912.21.00 2912.29.00 2912.30.00 2912.41.00 2912.42.00 2912.49.00 2912.50.00 2912.60.00 2914.11.00 H.S.

Code 2912.21 2912.29 2912.30 2912.41 2912.42 2912.49 2912.50 2912.60 2913.00 2913.00.00 2914.11 ng HeadiNo.

29.13 29.14 [Issue 1] 326 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 516 240 00 516 251 00 516 259 00 516 270 00 516 281 00 516 282 00 516 289 00 516 291 10 516 291 90 516 297 00 516 294 00 516 295 00 516 296 00 516 299 00 Duty t Free 15% 15% Free Free 15% 15% 15% 15% 15% Free 15% 15% Free s continued methylcyclohexanones l ethyl ketone) on Impor ols and ketones with other ohols and ketone-aldehydes ed, sulphonated, nitrated or FIRST SCHEDULE r cyclamic, cyclenic or cyclenic ketone e one-phen Tariff Descripti-- 4-Methylpentan-2-one (methyl isobutyl ketone) - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: without other function - Aromatic ketones without other oxygen function: Ketoxygen function Quinones: -- Butanone (methy-- Other -- Camphor -- Cyclohexanone and -- Ionones and methylionones -- Oth-- Phenylacetone (phenylpropan-2-one) -- Other - Ketone-alc- - -- Anthraquinone -- Other quinones - Halogenatnitrosated derivatives 00.

92.

41 Tariff No.

2914.12.00 2914.13.00 2914.19.00 2914.22.00 2914.23.00 9 2914.31.00 2914.21.00 2 2914.39.00 2914.40.00 2914.61.00 2914.69.00 2914.70.00 92.

41H.S.

Code 2914.12 2914.13 2914.19 9 2914.21 2914.22 2914.23 2 2914.31 2914.39 2914.40 2914.50 2914.50.00 2914.61 2914.69 2914.70 ng HeadiNo.

327 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 513 741 00 513 742 00 513 749 00 513 711 00 513 712 00 513 713 00 513 771 00 513 719 00 513 721 00 513 722 00 513 723 00 513 724 00 513 725 00 513 729 00 Duty t Free 15% Free Free 15% 30% 15% Free Free Free 15% 15% 15% 15% continued es, halides, peroxides d on Impor etate FIRST SCHEDULE Tariff DescriptiSaturated acyclic monocarboxylic acids and their anhydriand peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

- Formic acid, its salts and esters: -- Formic acid -- Salts of formic acid -- Esters of formic acid - Acetic acid and its salts; acetic anhydride: -- Acetic acid -- Sodium ac-- Cobalt acetate -- Acetic anhydride -- Other - Esters of acetic acid -- Ethyl acetate -- Vinyl acetate -- n-Butyl acetate -- Isobutyl acetate --2-Ethoxyethyl acetate -- Other esters of acetic acid Tariff No.

2915.11.00 2915.12.00 2915.13.00 2915.21.00 2915.22.00 2915.23.00 2915.24.00 2915.29.00 2915.31.00 2915.32.00 2915.33.00 2915.34.00 2915.35.00 2915.39.00 H.S.

Code 2915.11 2915.12 2915.13 2915.21 2915.22 2915.23 2915.24 2915.29 2915.31 2915.32 2915.33 2915.34 2915.35 2915.39 ng HeadiNo.

29.15 [Issue 1] 328 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 513 774 00 513 773 00 513 750 00 513 760 00 513 779 00 513 791 00 513 792 00 513 731 00 513 739 00 Duty t 15% 15% Free 25% 15% Free Free Free Free ates lic acids, continued ters rboxy a peroxides and des, i yclic monoc on Impor ids; their halogenated, FIRST SCHEDULEters ters turated accids and their derivatives: cyclic monocarboxylic acids, their aa Tariff Descripti- Mono-, di- or trichloroacetic acids, their salts and es- Propionic acid, its salts and es- Butanoic acids, pentanoic acids, their salts and es- Palmitic acid, stearic acid, their salts and esters - Other saturated acyclic mono carboxylic acids and their anhydrides, halides, peroxides and peroxacsuphonated, nitrated an nitrosated derivUnsaturated acyclic monocarboxylic acids,anhydrides, halperoxyacids; their halogenated,sulphonated, nitrated or nitrosated derivatives.

- Unstheir anhydrides, halides, peroxides, peroxy-- Acrylic acid and its salts -- Esters of acrylic acid -- Methacrylic acid and its salts -- Esters of methacrylic acid Tariff No.

2915.40.00 2915.50.00 2915.60.00 2915.70.00 2915.90.00 2916.11.00 2916.12.00 2916.13.00 2916.14.00 H.S.

Code 2915.40 2915.50 2915.60 2915.70 2915.90 2916.11 2916.12 2916.13 2916.14 ng HeadiNo.

29.16 329 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 513 780 00 513 793 00 513 794 00 513 795 00 513 796 00 513 797 00 513 798 00 513 799 00 513 891 00 513 892 00 Duty t 15% 15% Free Free Free 15% 15% Free 15% Free continued , peroxyacids ters r anhydrides, nitrated or , peroxyacids or cycloterpenic thei on Impor e and benzoyl chloride lic acids, their anhydrides, FIRST SCHEDULEters rboxy a ives Tariff Descripti-- Oleic, linoleic or linolenic acids, their salts and es-- Other - Cyclanic, cyclenicmonochalides, peroxides, peroxyacids and their derivat- Aromatic monocarboxylic acids, their anhydrides, halides, peroxidesand their derivatives: -- Benzoic acid, its salts and es-- Benzoyl peroxid-- Phenylacetic acid and its salts -- Esters of phenylacetic acid -- Other Polycarboxylic acids,halides, peroxides and peroxyacids; their halogenated, sulphonated,nitrosated derivatives.

- Acyclic polycarboxylic acids, their anhydrides, halides, peroxidesand their derivatives: -- Oxalic acid, its salts and esters -- Adipic acid, its salts and esters Tariff No.

2916.15.00 2916.19.00 2916.20.00 2916.31.00 2916.32.00 2916.34.00 2916.35.00 2916.39.00 2917.11.00 2917.12.00 H.S.

Code 2916.15 2916.19 2916.20 2916.31 2916.32 2916.34 2916.35 2916.39 2917.11 2917.12 ng HeadiNo.

29.17 [Issue 1] 330 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 513 893 00 513 810 00 513 894 00 513 850 00 513 895 00 513 830 00 513 873 00 513 896 00 513 820 00 513 897 00 513 840 00 513 899 00 Duty t Free Free Free Free Free Free Free Free Free Free Free Free lts and a continued , peroxyacids es, halides, d nitrated or or cycloterpenic l orthophthalates on Impor y id, sebacic acid, their s polycarboxylic acids, their FIRST SCHEDULE ives Tariff Descripti-- Azelaic acesters -- Maleic anhydride -- Other - Cyclanic, cyclenicpolycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivat- Aromaticanhydrides, halides, peroxidesand their derivatives: -- Dibutyl orthophthalates -- Dioctyl orthophthalates -- Dinonyl or didec-- Other esters of orthophthalic acid -- Phthalic anhydride -- Terephthalic acid and its salts -- Dimethyl terephthalate -- Other Carboxylic acids with additional oxygen function and their anhydriperoxides and peroxyacids; their halogenated, sulphonated,nitrosated derivatives.

Tariff No.

2917.13.00 2917.14.00 2917.19.00 2917.20.00 2917.31.00 2917.32.00 2917.33.00 2917.34.00 2917.35.00 2917.36.00 2917.37.00 2917.39.00 H.S.

Code 2917.13 2917.14 2917.19 2917.20 2917.31 2917.32 2917.33 2917.34 2917.35 2917.36 2917.37 2917.39 ng HeadiNo.

29.18 331 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 513 911 00 513 912 00 513 913 00 513 914 00 513 915 00 513 921 00 513 929 00 513 931 00 513 932 00 513 939 00 513 940 00 513 950 00 Duty t Free 15% 15% Free Free 15% 15% Free Free Free Free 15% unction, continued , peroxyacids ters , peroxyacids cylic acid and their salts on Impor without other oxygen f FIRST SCHEDULE cids and their derivatives a Tariff Descripti- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxidesand their derivatives: -- Lactic acid, its salts and esters -- Tartaric acid -- Salts and esters of tartaric acid -- Citric acid -- Salts and esters of citric acid -- Gluconic acid, its salts and es-- Other - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxidesand their derivatives: -- Salicylic acid and its salts -- O-Acetylsalicylic acid, its salts and esters -- Other esters of sali-- Other - Carboxylic acids with aldehyde or ketone function buttheir anhydrides, halides, peroxides, peroxy Tariff No.

2918.11.00 2918.12.00 2918.13.00 2918.14.00 2918.15.00 2918.16.00 2918.19.00 2918.21.00 2918.22.00 2918.23.00 2918.29.00 2918.30.00 H.S.

Code 2918.11 2918.12 2918.13 2918.14 2918.15 2918.16 2918.19 2918.21 2918.22 2918.23 2918.29 2918.30 ng HeadiNo.

[Issue 1] 332 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 513 960 00 516 310 00 516 391 00 516 399 10 516 399 20 516 399 30 516 399 90 514 511 00 514 512 00 Duty t Free Free Free 15% 15% 15% 15% Free 15% atives continued nitrated or ganic acids of non- on Impor ic esters (phosphorothioates) di- or trimethylamine and their FIRST SCHEDULE (excluding esters of hydrogen ylamine, sh Tariff DescriptiPhosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated,nitrosated derivatives.

Esters of other inormetalhalides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.

Thiophosphorand their salts; their halogenated, sulphonated, nitrated or nitrosated derivOther Met - Other - - --- Sulphulic esters and their salts --- Nitrous and nitric esters and their salts --- Carbonic esters and their salts --- Other Amine-function compounds.

- Acyclic monoamines and their derivatives; salts thereof: -- salts -- Diethylamine and its salts Tariff No.

2918.90.00 2920.90.10 2920.90.20 2920.90.30 2920.90.90 2921.12.00 H.S.

Code 2918.90 2919.00 2919.00.00 2920.10 2920.10.00 2920.90 2921.11 2921.11.00 2921.12 ng HeadiNo.

29.19 29.20 29.21 333 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 514 519 00 514 521 00 514 522 00 514 529 00 514 530 00 514 541 00 514 542 00 514 543 00 514 544 00 514 545 00 Duty t 15% Free 15% 15% 15% 15% 15% 15% Free 15% continued atives; salts s derivatives; salts a-naphthylamine) and their on Impor ine and its salts omatic monoamines and their lamine (alpha-naphthylamine), 2- FIRST SCHEDULEes, salts thereof ives; salts thereof Tariff Descripti-- Other arderivat- Acyclic polyamines and their derivatives; salts thereof: Ethylenediampolyamines, and their derivatives; salts thereof - Aromatic monoamines and their derivatives; -- -- Hexamethylenediamine and its salts -- Other - Cyclanic, cyclenic or cycloterpenic mono- or salts thereof: -- Aniline and its salts -- Aniline derivatives and their salts -- Toluidines and their derivthereof -- Diphenylamine and itthereof -- 1-Naphthynaphthylamine (betderivat Tariff No.

2921.19.00 2921.22.00 2921.29.00 2921.30.00 2921.41.00 2921.42.00 2921.43.00 2921.44.00 2921.45.00 H.S.

Code 2921.19 2921.21 2921.21.00 2921.22 2921.29 2921.30 2921.41 2921.42 2921.43 2921.44 2921.45 ng HeadiNo.

[Issue 1] 334 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 514 546 00 514 549 00 514 551 00 514 559 00 514 611 00 514 612 00 514 613 00 514 614 00 514 619 00 Duty t 15% 15% Free Free 15% Free Free 15% Free mine (INN), continued a heir derivatives; lefetamine (INN), on ImporNN), etilamfet ters; salts thereof: FIRST SCHEDULEetamine (INN), mefenorex (INN) and han one kind of oxygen function, their Tariff Descripti-- Amfetamine (INN) benzfetamine (INN), dexamfetamine (Ifencamfamin (INN),levamfphentermine (INN); salts thereof -- Other - Aromatic polyamines and tsalts thereof: -- o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof -- Other Oxygen-function amino-compounds.

- Amino-alcohols, other than those containing more tethers and es-- Monoethanolamine and its salts -- Diethanolamine and its salts -- Triethanolamine and its salts -- Dextropropoxyphene (INN) and its salts -- Other Tariff No.

2921.46.00 2921.49.00 2921.51.00 2921.59.00 2922.11.00 2922.12.00 2922.13.00 2922.14.00 2922.19.00 H.S.

Code 2921.46 2921.49 2921.51 2921.59 2922.11 2922.12 2922.13 2922.14 2922.19 ng HeadiNo.

29.22 335 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 514 621 00 514 622 00 514 629 00 514 631 00 514 639 00 514 641 00 514 642 00 514 653 00 514 654 00 514 650 00 Duty t 15% 15% 15% 15% 15% Free 15% 15% 15% 15% ontaining continued phenetidines, and aining more than one and other amino-phenols, on Impor NN), methadone (INN) and hose contoxyna-phthalenesulphonic acids dianisidines, FIRST SCHEDULE idines, han one kind of oxygen function, and Tariff DescriptiAmino-naphtholsAminohydrand their salts - other than tkind of oxygen function, their ethers and esters; salts thereof: -- -- Anistheir salts -- Other - Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: -- Amfepramone (Inormethadone (INN); salts thereof -- Other - Amino-acids, other than those cmore ttheir esters; salts thereof: -- Lysine and its esters; salts thereof -- Glutamic acid and its salts -- Anthranilic acid and its salts -- Tilidine (INN) and its salts -- Other Tariff No.

2922.22.00 2922.29.00 2922.31.00 2922.39.00 2922.41.00 2922.42.00 2922.43.00 2922.44.00 2922.49.00 H.S.

Code 2922.21 2922.21.00 2922.22 2922.29 2922.31 2922.39 2922.41 2922.42 2922.43 2922.44 2922.49 ng HeadiNo.

[Issue 1] 336 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 514 670 00 514 811 00 514 815 00 514 819 00 514 711 00 514 719 00 514 730 00 514 793 00 514 794 00 Duty t 15% 15% Free Free Free Free 15% 15% Free continued ives; salts thereof acid (N- s, whether or not (including acyclic ivat dr phosphoaminolipids on Impor hol- phenols, amino-acid-phenols nolipi FIRST SCHEDULE Tariff DescriptiAmino-alcoand other amino-compounds with oxygen function Quaternary ammonium salts and hydroxides; lecithins and other phosphoamichemically defined.

- - Choline and its salts - Lecithins and othe- Other Carboxyamide-function compounds; amide-function compounds of carbonic acid.

- Acyclic amidescarbamates) and their derivatives; salts thereof: -- Meprobamate (INN) -- Other - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: -- Ureines and their der-- 2-Acetamidobenzoicacetylanthranilic acid) and its salts -- Ethinamate (INN) Tariff No.

2923.10.00 2923.20.00 2923.90.00 2924.11.00 2924.19.00 2924.21.00 2924.23.00 2924.24.00 H.S.

Code 2922.50 2922.50.00 2923.10 2923.20 2923.90 2924.11 2924.19 2924.21 2924.23 2924.24 ng HeadiNo.

29.23 29.24 337 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 514 790 00 514 821 00 514 822 00 514 825 00 514 829 00 514 830 00 514 841 00 514 843 00 814 849 00 514 850 00 514 860 00 514 891 00 514 899 00 Duty t 15% Free Free Free Free Free 15% 15% Free Free 15% Free Free ts) and lamino- continued (dicyandiamide) on Impor (INN) and its salts; methadone FIRST SCHEDULE Tariff DescriptiCarboxyimide-function compounds (including saccharin and its salimine-function compounds.

Nitrile-function compounds.

1-CyanoguanidineFenproporex -- Other - Imides and their derivatives; salts thereof: -- Saccharin and its salts -- Glutethimide (INN) -- Other - Imines and their derivatives; salts thereof - Acrylonitrile - - (INN) intermediate (4-cyano-2-dimethy4, 4-diphenylbutane) - Other Diazo-, azo- or azoxy-compounds.

Organic derivatives of hydrazine or of hydroxylamine.

Compounds with other nitrogen function.- Isocyanates- Other Tariff No.

2924.29.00 2925.11.00 2925.12.00 2925.19.00 2925.20.00 2926.10.00 2926.90.00 2929.10.00 2929.90.00 H.S.

Code 2924.29 2925.11 2925.12 2925.19 2925.20 2926.10 2926.20 2926.20.00 2926.30 2926.30.00 2926.90 2927.00 2927.00.00 2928.00 2928.00.00 2929.10 2929.90 ng HeadiNo.

29.25 29.26 29.27 29.28 29.29 [Issue 1] 338 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 515 410 00 515 420 00 515 430 00 515 440 00 515 490 00 515 510 00 515 520 00 515 590 00 515 691 00 515 692 00 515 693 00 515 697 00 515 620 00 Duty t 15% Free Free 15% Free 15% 15% Free 15% 15% 15% 15% 15% he continued ganic compounds.

on Impor alcohol and tetrahydrofurfuryl FIRST SCHEDULErbamates and dithiocarbamates a re: Furfuryl Lactones: Tariff DescriptiOrgano-sulphur compounds.

- Dithiocarbonates (xanthates) - Thioc- Thiuram mono-, di- or tetrasulphides - Methionine - Other Other organo-inor--- Organo-mercury compounds --- Organo-arsenic compounds --- Other Heterocyclic compounds with oxygen hetero-atom(s) only.

- Compounds containing an unfused furan ring (whether or not hydrogenated) in tstructu-- Tetrahydrofuran -- 2-Furaldehyde (furfuraldehyde) -- alcohol -- Other - -- Coumarin, methylcoumarins and ethylcoumarins Tariff No.

2930.10.00 2930.20.00 2930.30.00 2930.40.00 2930.90.00 2931.00.10 2931.00.20 2931.00.90 2932.11.00 2932.12.00 2932.19.00 2932.21.00 H.S.

Code 2930.10 2930.20 2930.30 2930.40 2930.90 2931.00 2932.11 2932.12 2932.13 2932.13.00 2932.19 2932.21 ng HeadiNo.

29.30 29.31 29.32 339 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 515 699 00 515 699 10 515 699 20 515 699 30 515 699 40 515 695 00 515 699 90 515 711 00 515 719 00 515 720 00 515 730 00 Duty t Free 15% 15% 15% 15% 15% 15% 15% 15% Free 15% he continued used pyrazole ol-5-yl) propan-2-one nols (all isomers) in) and its derivatives on Impor ts derivatives re: FIRST SCHEDULE re: Tariff DescriptiOther: Tetrahydrocannabi -- Other lactones - -- Isosafrole -- 1-(1.3-Benzodiox-- Piperonal -- Safrole -- -- Other Heterocyclic compounds with nitrogen hetero-atom(s) only.

- Compounds containing an unfring (whether or not hydrogenated) in tstructu-- Phenazone (antipyr-- Other - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structu-- Hydantoin and i-- Other Tariff No.

2932.29.00 2932.91.00 2932.92.00 2932.93.00 2932.94.00 2932.99.00 2933.11.00 2933.19.00 2933.21.00 2933.29.00 H.S.

Code 2932.29 2932.91 2932.92 2932.93 2932.94 2932.95 2932.95.00 2932.99 2933.11 2933.19 2933.21 2933.29 ng HeadiNo.

29.33 [Issue 1] 340 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.

SITC 515 741 00 515 742 00 515 743 00 515 749 00 515 751 00 515 759 00 515 765 20 Duty t Free 15% 15% 15% 15% 15% 15% he continued l (INN), fentanyA, phenclidine (INN) diphenoxylate (INN), drogenated) or piperazine on Impor l (INN), anileridine (INN),ermediate FIRST SCHEDULEre: ocine (INN), pethidine (INN), pethidine phenoperidine (INN), pipradrol (INN), Alfentani Tariff Descripti- Compounds containing an unfused pyridine ring (whether or not hydrogenated) in tstructu-- Pyridine and its salts -- Piperidine and its salts -- bezitramide (INN), bromazepam (INN), difenoxin (INN),dipipanone (INN),ketobemidone (INN), methylphenidate (INN), pentaz(INN) imnt(PCP),piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof.

-- Other - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: -- Levorphanol (INN) and its salts -- Other - Compounds containing a pyrimidine ring (whether or not hyring in the structure: -- Malonylurea (barbituric acid) and its salts Tariff No.

2933.31.00 2933.32.00 2933.39.00 2933.41.00 2933.49.00 2933.52.00 H.S.

Code 2933.31 2933.32 2933.33 2933.33.00 2933.39 2933.41 2933.49 2933.52 ng HeadiNo.

341 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 515 765 30 515 764 00 515 765 00 515 762 00 515 763 00 515 769 10 515 769 90 515 611 00 515 612 00 515 619 00 Duty t 15% 15% 15% 15% 15% 15% Free 15% 15% 15% he continued Phenobarbital yprylon (INN) NN), h amobarbital (INN), es of malonylurea (barbituric NN), mecloqualone (INN), epsilon-caprolact-am) on Impor (I FIRST SCHEDULE re: pentobarbital (I secbutabarbital (INN), secobarbital Loprazolam Tariff Descriptibarbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN),(INN),(INN) and vinylbital (INN); salts thereof -- Other derivativacid); salts thereof methaqualone (INN) and zipeprol (INN); salts thereof - Compounds containing an unfused triazine ring (whether or not hydrogenated) in tstructuOther Lactams: -- Allobarbital (INN),-- -- Other -- Melamine -- --- Trimethylenetrinitramine --- Other - -- 6-Hexanelactam (-- Clobazam (INN) and met-- Other lactams Tariff No.

2933.53.00 2933.54.00 2933.59.00 2933.61.00 2933.69.10 2933.69.90 2933.71.00 2933.72.00 2933.79.00 H.S.

Code 2933.53 2933.54 2933.55 2933.55.00 2933.59 2933.61 2933.69 2933.71 2933.72 2933.79 ng HeadiNo.

[Issue 1] 342 [Rev.

2012] CAP.

472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.

SITC 515 771 00 515 779 00 515 791 00 515 792 00 515 780 00 Duty t 15% 15% 15% Free 15% e he continued epam (INN), epam (INN), flunitrazepam NN), prazepam m (whether or not mazindol (INN), on Impor delorazepam (INN), diazepam ds and their salts, whether or FIRST SCHEDULE epam (INN), nimetazepam (INN), re estazolam (INN), ethyl loflazepat fludiazepam (INN), flurazepam (INN), halazepam (INN), Tariff DescriptiOther: - -- Alprazolam (INN), camazchlordiazepoxide (INN), clonazclorazepate,(INN),(INN),(INN),lorazepam (INN),medaznitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (I(INN), pyrovalerone (INN), temazepam (INN) and triazolam (INN); salts thereof.

-- Other Nucleic acinot chemically defined; other heterocyclic compounds.

- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in tstructu- Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused - Compounds containing in the structure a phenothiazine ring-systehydrogenated), not further fused Tariff No.

2933.91.00 2933.99.00 2934.10.00 2934.20.00 2934.30.00 H.S.

Code 2933.91 2933.99 2934.10 2934.20 2934.30 ng HeadiNo.

29.34 343 [Issue 1] CAP.

472 [Rev.

2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.

SITC 515 799 10 515 799 00 51580000 541 110 00 541 120 00 541 131 00 541 133 00 541 134 00 541 135 00 Duty t Free Free 15% Free Free Free Free Free Free ine ed: continued natural or s (including NN) and sufentanil going, whether or brotizolam (INN), haloxazolam (INN), ), phendimetraze ine (I henic acid (Vitamin B3 or on Impor unmixed , FIRST SCHEDULE pemoline (INN phenmetraz Tariff DescriptiOther: - -- Aminorex (INN),clotiazepam (INN), cloxazolam (INN), dextromaramide (INN),ketazolam (INN), mesocarb (INN), oxazolam (INN),(INN),(INN); salts thereof -- Other Sulphonamides.

Provitamins and vitamins,reproduced by synthesinatural concentrates), derivatives thereof u