Laws of kenya

2002 Customs & Excise Act Cap.472

LAWS OF KENYA

The Customs and Excise Act

CHAPTER 472

First Booklet

This booklet contains the Act and subsidiary legislation made there under, or a note thereof, but excludes the First, Second, Third, Fourth and Fifth Schedules to the Act which set out the rates of import duty, suspended duty, export duty and excise duty and, in the case of the Third Schedule, exemptions from duty. These Schedules are published in a separate booklet. (Revised Edition 2000 (1996))
*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 and 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).

2002 Customs & Excise Act Cap.472


CHAPTER 472
THE CUSTOMS AND EXCISE ACT
ARRANGEMENT OF SECTIONS

Section
PART I—PRELIMINARY

1. 
   Short title.
   

2. 
   lnterpretation.