These regulations are issued pursuant to Section 139 of the Customs & Excise Act which provides for duty free purchase of denatured spirit by specified persons. Applicants wishing to enjoy the facility must fulfil the following conditions:

• The applicant must qualify in accordance with the provisions of Section 139(1)(f)(iv) of the Customs and Excise Act Cap 472 of the Laws of Kenya.
• For professional persons, proof of professional affiliation and the possession of a valid practising certificate is required
• For other applicants, proof of accreditation as a university, educational or scientific institution is required
• The purpose for which spirit is required is to be specified in addition to the quantity required and the duration of use. Proof of past usage is to be provided in support of the quantity applied for.
• The applicant must be tax compliant and provide proof to that effect through a Tax Compliance Certificate;
• Applicants shall provide quarterly returns on their usage of spirit in the prescribed manner

Application forms are available at the Large Taxpayers customer service desk on the ground floor of Times Tower, Haile Selassie Avenue, Nairobi or may be downloaded below. Queries on this matter should be directed to Gilbert Kanyingi on tel. 0202813095 or email: Gilbert.Kanyingi@kra.go.ke

Forms

Form EF2

Form EF3