Repealed by 8 of 1991, s. 24.
151. (1) Subject to this section, drawback of duty, may on exportation or the performance of such conditions as may be prescribed, be allowed in respect of such goods, in such amount and on such conditions as may be prescribed.
Where the owner of goods claims, or proposes to claim, drawback in respect thereof, then, as a condition to the grant of drawback, he shall-
enter the goods in the prescribed form and in the prescribed manner and produce the goods for examination by the proper officer before the exportation thereof or the performance of the conditions on which drawback is allowed; and
make and subscribe a declaration on the prescribed form to the effect that the conditions under which drawback may be allowed have been fulfilled and, in the case of goods exported or put on board an aircraft or vessel for use as stores—
that the goods have actually been exported or put on board for use as stores; and
2002 Customs & Excise Act Cap.472
Duties to apply proportionatel y for refund, rebate, etc.
Refund of excise duty on compounded spirits in bonded warehouses.
that the goods have not been re-imported and are not intended to be re- imported into Kenya; and
that the owner at the time of the entry of the goods for
drawback was, and continues to be, entitled to
drawback; and
present his claim for drawback within a period of twelve months from the date of the exportation of the goods or the performance of the conditions on which drawback may be allowed.
Drawback shall not be allowed in respect of goods where-
the value of the goods for home use is less than the amount of the drawback which may be otherwise allowed; or
the import duty thereon was less than five hundred shillings.
Where the proper officer is satisfied that goods under drawback, after being duly put on board an aircraft or vessel for exportation or for use as stores—
have been destroyed by accident on board the aircraft or vessel; or
have been materially damaged on board the aircraft or vessel; and that the goods have, with the permission of the proper officer, been discharged at a port or place within Kenya and
abandoned to the customs,
then drawback may be allowed in respect of those goods as if the goods had actually been exported or used as stores.
Where duty is imposed, or remission, rebate or drawback thereof is allowed, under the provisions of this Act on goods according to a specified weight, measure, number or quantity, then the duty, or remission, rebate or drawback, shall be deemed to apply in the same proportion to any greater or less weight, measure, number or quantity, as the case may be, unless specific provision is made to the contrary under this Act: provided that in computing the duty imposed on, or any remission or rebate allowable on, beer, fractions of a litre shall be disregarded.
(1) Where compounded spirits have been deposited in a bonded warehouse, the amount of any refund of excise duty payable on the deposit shall be calculated by reference to the quantity of the spirits computed at proof and shall be an amount equal to the excise duty at the appropriate rate chargeable on the same quantity of spirits at the time when excise duty was paid or secured on the spirits from which
2002 Customs & Excise Act Cap.472
Derelict goods, etc., liable to duty
8 of 1991, s. 26.
Goods
imported duty
free liable to
certain duties
on disposal
8 of 1991, s, 27,
6 of 1994, s, 7.
the compounded spirits were compounded.
Compounded spirits warehoused under section 104 shall upon delivery from a bonded warehouse for home use be chargeable with excise duty at the rate in force at the time of delivery.
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