Laws of kenya

Refund, Rebate, and Drawback

145. 
     (1) The Minister may, try order in the Gazette, certain duties 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
     

2002 Customs & Excise Act Cap.472

and personnel,

etc.
8 of 1991, s. 20

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-
   
   1. 
      in pursuance of an agreement entered into between the Government of Kenya and a government to which section 118 refers;
      
   2. 
      where the goods are purchased by the Navy, Army and Air Force Institutes for resale;
      
   3. 
      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;
      
   4. 
      where the goods are motor spirit or products ordinary used as such or lubricating oil, and are purchased by-
      
      1. 
         an embassy, consulate or diplomatic mission of another country for its official use;
         
      2. 
         a member of a diplomatic mission or a consular officer who is a permanent and pensionable member of the foreign service of another country, for his personal use,
         

and that other country accords a similar privilege to permanent members of a Kenya diplomatic mission or a permanent Kenya consular officer;

3. 
   one of the international organizations named in the Ninth Schedule for its official use;
   
4. 
   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
   
5. 
   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.
   

3. 
   The Minister may, by order in the Gazette, amend the Ninth Schedule.
   

2002 Customs & Excise Act Cap.472

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

8 of 1991, s. 21

Refund of certain duties on returned or destroyed goods,

10 of 1986, s. 8.

8 of 1991, s. 20.

Rebate of

146. (1) Subject to this section and any regulations, the Commissioner may grant a refund-

1. 
   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;
   
2. 
   of any duty which has bean paid in error;
   

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.
   

2. 
   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.

147. 
     (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--
     
     1. 
        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
        
     2. 
        that the importer with the consent of the seller either-
        
        1. 
           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
           
        2. 
           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.
   

2. 
   Nothing in this section shall apply to goods imported on approval, or on sale or return, or other similar terms.
   

148. 
     (1) Where goods imported into Kenya are damaged before the goods are
     

2002 Customs & Excise Act Cap.472

certain duties on damaged goods

Rebate of excise duty
8 of 1991, s. 23.

Drawback of certain duties on exportation.

8 of 1991, s. 25.

delivered out of customs good, 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.
   

149. (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 provision 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.
   

150.