Laws of kenya

Payment of Duty on Excisable Goods other than Spirits
137. The duty on locally manufactured excisable goods other than spirits shall become due and shall be charged at the rate in force when the goods liable to duty are delivered from the stock room of the licensee; and the

2002 Customs & Excise Act Cap.472

duty, etc.

8. 
   of 1991,s. 13 .
   

8. 
   of 1996,s.5A
   

Power of

Minister to

refund of

duties

9 of 1992, s. 10,

4 of 1993, s. 15

6 of 1994, s. 5,

13 of 1995. s. 37

5 of 1998,s.9.

4 of 1999,s.11.

duty shall, subject to any remission or rebate thereof which may be granted in accordance with the provisions of this Act, be paid by the licensee on its becoming due:

Provided that the Commissioner may permit the payment to be deferred to a date not later than the twentieth day of the month following that on which it became due.