Laws of kenya

Computation and Payment of Excise Duty on Spirits

134. 
     Time of delivery determines rate of excise duty.
     
135. 
     Duty on spirits --attenuation charge.
     
136. 
     Ascertainment of strength, weight, and volume of spirits.
     

# % 137. Time of delivery determines rate of excise duty, etc.

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138. 
     Power of Minister to remit duties.
     
139. 
     Remission of excise duty.
     
140. 
     Exemption from certain duties of goods remaining on board.
     
141. 
     Exemption from duty on goods entered for exportation,
     

141. 
     Exemption from certain duties of goods entered for exportation, etc.
     
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.
     

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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.
     
149. 
     Rebate of excise duty.
     
150. 
     Repealed by 8 of 1991 s. 24.
     
151. 
     Drawback of certain duties on exportation.
     
152. 
     Duties to apply proportionately for refund, rebate, etc.
     

2002 Customs & Excise Act Cap.472

153. Refund of excise duty on compounded spirits in bonded warehouses.