Importation of Excisable Goods, Cigarette Paper, Cigarette Packaging Materials and Unprocessed Tobacco


The Excise Duty Act,2015, under Section 15, as read with The Excise Duty Regulations, 2020 and the Excise Duty (EGMS) Regulations, 2017 require that importers of the following goods acquire an excise license before importing the goods.

This includes:

  • All excisable goods, other than motor vehicle,
  • Raw/unprocessed tobacco
  • Cigarette paper and cigarette packaging materials.

To facilitate the taxpayers, the services of licencing/registration of excise licences are now available at our Tax Service Offices across the country. Taxpayers requiring these services are encouraged to apply through the website or visit any of our Tax Service Offices.

KRA informs all importers that no person will be allowed to import any of these products into the country without an excise license. Further, any goods imported in contravention of the law will be seized and forfeited.

For further clarification and facilitation, please call the Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email:


Commissioner of Domestic Taxes