Excise Licence Requirements for 2008

General Requirements

The applicants are to provide the following documents:

• Application Form E.1 in duplicate
• Entry of Premises Form E.4 in duplicate
• Architectural drawing(s) of the manufacturing premises
• Certificate of Incorporation for Limited Companies
• Certificate of Registration for non-corporate bodies.
• Copy of PIN Certificate
• Copy of VAT Certificate
• Names of Directors and their PIN numbers
• Copy of current Excise Licence where applicable
• Names  of Bankers and Bank Accounts
• Kenya Bureau of Standards Certificate of Compliance with Standards
• Public Health Certificate
• Single Business Permit

Specific Requirements

Applicants in specific sectors will in addition be required to:

• Provide details of brands, packaging sizes and production formulae (input-output ratios) for beverages, cosmetics and tobacco products
• Install flow metres of a specification acceptable to the KRA, for spirit distillers
• Provide copy of current liquor licence for alcoholic beverage manufacturers
• Execute security bond for exports as per KRA requirements

Other Requirements

Applicants are to ensure compliance with:

• Tax requirements including up-to-date filing and payment of all taxes
• Electronic Tax Register requirements

Applicants should note that certificates filed in support of their applications will be confirmed directly with the issuing authorities and appropriate action taken where forgeries are detected. Applicants who fail to demonstrate compliance with tax requirements or with conditions attaching to previous licences shall not be eligible for licensing.

Licence Fees

Licence fees payable upon approval of application are as provided below:

• Beer/Spirit/Wines/Cigarettes - Kshs.100,000/= per annum.
• Mineral Water/Juices/Cosmetics/Soft Drinks/Casino & Gaming /Jewellery/ Plastic Bags - Kshs.50,000 per annum.

Purchase of Duty Free and Denatured Spirits

Pursuant to the provisions of the Customs and Excise Act, Chapter 472 of the Laws of Kenya, the Kenya Revenue Authority invites applications from persons/institutions intending to purchase in bulk Duty Free and Denatured Spirits in calendar year 2008.  This invitation affects persons procuring the products directly from the spirit distillery plants in Kisumu, Muhoroni and Athi River.

With effect from 1st January 2008, only persons whose applications for purchase have been approved shall be issued with permits to purchase Duty Free and Denatured Spirits from local distillers.

Application forms together with the prescribed requirements are available at the Customer Care desks at Times Tower, Ground Floor or at KRA offices countrywide or may be downloaded at www.kra.go.ke/lto/lto_forms.html .  Applications which meet the prescribed requirements should be received not later than 30th   November 2007.

Applicants with queries on this matter should contact Newton Magu on Tel: (20) 2815036 or email Newton.Magu@kra.go.ke .

Commissioner of Domestic Taxes