Laws of kenya



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PART XI--DUTIES
General Provisions


  1. Imposition, rates, etc., of duty.

  2. Arrangements for bilateral relief of duty.

  3. Variation of rates of duty.

  4. Effect of alteration of duty on contract for sale.

  5. Effect of obligation to pay duty.

  6. Recovery of duty.

  7. Effect of alteration in classification of goods.

  8. Time of entry for home use determines rates of duty.

  9. Imposition of dumping duty.

  10. Dumping and subsidy defined.

2002 Customs & Excise Act Cap.472




! l27. Determination of value of imported goods. 127A. Determination of goods for export. 128B. Appraisal of Value of imported goods etc.
127C. Value of goods for excise duty purposes.
" # $


  1. Adjustment for fractions of a shilling.

  2. Duty computed on gross weight of package in certain easer.

  3. Duty computed on reputed quantity in certain cases.

  4. Commissioner may fix litre equivalent of other liquid measurement.

  5. Allowance for tare.

  6. Duty on package in certain cases.



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