Laws of kenya

Computation of Duty: General

128. 
     Notwithstanding section 117 (1), where the total amount of duty computed with reference to any one customs document--
     
     1. 
        is five shillings or less, no import duty, suspended duty or dumping duty shall be charged;
        
     2. 
        exceeds five shillings but is less than one hundred shillings and includes a fraction of a shilling, the fraction shall be disregarded;
        
     3. 
        exceeds one hundred shillings and includes a fraction of a shilling, the fraction shall be treated as a complete shilling.
        

128. 
     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 such case, package:--
     
     1. 
        is not marked or labelled with the net weight thereof; or
        
     2. 
        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, then; the goods shall be liable to duty according to the gross weight of the package and its contents.

130. 
     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-
     
     1. 
        is marked or labelled as containing a specific quantity of the goods; or .
        
     2. 
        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. 
     Where goods liable to duty according to liquid measurement are imported in a package and-
     
     1. 
        the goods are intended for sale, or are normally sold, in, that package; and
        
        3. 
           the package is of a- standard capacity according to a liquid measurement other than a liquid measurement based on fractions or multiples of a litre,
           

2002 Customs & Excise Act Cap.472

Allowance to tare.

Duty on package in certain cases.

Time of delivery determines rate of excise duty.

10 of 1986, s.

7.

4 of 1996,s.5.

Duty on spirits attenuation charge.

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. 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. 
     Where goods are imported or exported in a package which, in the opinion of the Commissioner--
     
     1. 
        is not the normal or proper package for those goods;
        
        3. 
           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.