The Excise Duty Act 2015 prescribes in Section 16(2) payment of a fee upon application of license or registration to manufacture or import excisable goods.
Regulation 3(2) of Excise Duty Regulations 2020 (Legal Notice No.113 of 2020) provides that Kshs. 50,000 excise license fee be paid during the business registration. Further, Section 37 of the Excise Duty Act 2015 provides for requirement of a security bond for licenced manufacturers, and Regulation 19(8) of Legal Notice No. 113 of 2020 provides the Commissioner with mandate to determine the bond amount required under the ACT, using the risk profile of the industry to which the licensee belongs.
All excisable goods manufactured in or imported into Kenya, with the exception of motor vehicles, must bear excise stamps as stipulated in Section 28 of the Excise Duty Act 2015 as read together with Regulation 3 of The Excise Duty (Excisable Goods Management System) Regulations, 2017 (Legal Notice No. 53 of 2017). The cost of the stamps varies according to product categories as provided under the Legal Notice No. 53 of 2017. For mineral water and aerated water of tariff number 2201.10.00 the fee is Kshs. 0.5 per stamp.
All persons engaging in excisable goods businesses should therefore meet the following requirements.
Commissioner for Domestic Taxes