Inflation Adjustment on Specific Rates of Excise Duty 2

PUBLIC NOTICES 09/10/2020

Kenya Revenue Authority would like to inform manufacturers and importers of Excisable goods that, the rates of excise duty on excisable goods that have a specific rate of duty, have been adjusted using the average inflation rate of 4.94% for the financial year 2019/2020, as required under Section 10 of the Excise Duty Act, 2015.

The adjusted rates are provided under Legal Notice No.194 of 2020 and are effective from 1st October 2020. The list of the goods affected is as provided below:

Tariff No.

Tariff Description

Old Rate of Excise Duty (KSh.)

New Rate of Excise Duty (KSh.)

2709.00.10

Condensates per 1000 litres @ 20 deg. C

6,545.59

6,868.94

2710.12.10

Motor spirit (gasoline) regular per 1000 litres @ 20 deg. C

20,509.51

21,522.68

2710.12.20

Motor spirit (gasoline) premium per 1000 litres @ 20 deg. C

20,919.59

21,953.02

2710.12.30

Aviation spirit per 1000 litres @ 20 deg. C

20,919.59

21,953.02

2710.12.40

Spirit type jet fuel per 1000 litres @ 20 deg. C

20,919.59

21,953.02

2710.12.50

Special boiling point spirit and white spirit per 1000 litres @ 20 deg. C

8,937.75

9,379.27

2710.12.90

Other light oils and preparations per 1000 litres @ 20 deg. C

8,937.75

9,379.27

2710.19.10

Partly refined (including topped crude) per 1000 litres @ 20 deg. C

1,524.68

1,600.00

2710.19.21

Kerosene type jet fuel per 1000 litres @ 20 deg. C

6,051.38

6,350.32

2710.19.22

Illuminating kerosene per 1000 litres @ 20 deg. C

10,835.70

11,370.98

2710.19.29

Other      medium     oils       and preparations per 1000 litres @ 20 deg. C

5,572.95

5,848.25

2710.19.31

Gas oil (automotive, light, amber for high speed engines) per 1000 litres @ 20 deg. C

10,835.71

11,370.99

2710.19.32

Diesel oil (industrial heavy, black, for low speed marine and stationery engines) per 1000 litres @ 20 deg. C

3,890.55

4,082.74

2710.19.39

Other gas oils per 1000 litres @ 20 deg. C

6,624.45

6,951.70

2710.19.41

Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 125 centistokes per 1000 litres @ 20 deg. C

315.45

331.03

2710.19.42

Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 180 centistokes per 1000 litres @ 20 deg. C

630.9

662.07

2710.19.43

Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 280 centistokes per 1000 litres @ 20 deg. C

630.9

662.07

2710.19.49

Other residual fuels oils per 1000 litres @ 20 deg. C

630.9

662.07

 

Description

Old Rate of Excise Duty

New Rate of Excise Duty

Fruit juices (including grape must), and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Shs. 11.04 per litre

Shs. 11.59 per litre

Bottled or similarly packaged waters and other non-alcoholic beverages, not including fruit or vegetable juices

Shs. 5.47 per litre

Shs. 5.74 per litre

Beer, cider, perry, mead, opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spirituous beverages of alcoholic strength not exceeding 6%

Shs. 110.62 per litre

Shs. 116.08 per litre

Powdered beer

Shs. 110.62 per kg

Shs. 116.08 per kg

Wines including fortified wines, and other alcoholic beverages obtained by fermentation of fruits

Shs. 189 per litre

Shs. 198.34 per litre

Spirits of undenatured ethyl alcohol; spirits liqueurs and other spirituous beverages of alcoholic strength exceeding 6%

Shs. 253 per litre

Shs. 265.50 per litre

Cigars, cheroots, cigarillos, containing tobacco or tobacco substitutes

Shs. 12,624 per kg

Shs. 13,247.63 per kg

Electronic cigarettes

Shs. 3,787 per unit

Shs. 3,974.08 per unit

Cartridge for use in electronic cigarettes

Shs. 2,525 per unit

Shs. 2,649.74 per unit

Cigarette with filters (hinge lid and soft cap)

Shs. 3,157 per mille

Shs. 3,312.96 per mille

Cigarettes without filters (plain cigarettes)

Shs. 2,272 per mille

Shs. 2,384.24 per mille

Other manufactured tobacco and manufactured tobacco substitutes; “homogenous” and “reconstituted tobacco”; tobacco extracts and essences

Shs. 8,837 per kg

Shs. 9,273.55 per kg

Motor cycles of tariff no. 87.11 other than motor cycle ambulances and locally assembled motor cycles

Shs. 11,061.78 per unit

Shs. 11,608.23 per unit

Imported sugar confectionary of tariff heading 17.04

Shs. 20 per kg

Shs. 20.99 per kg

Imported white chocolate, chocolate in blocs, slabs or bars of tariff Nos. 1806.31.00, 1806.32.00,1806.90.00

Shs. 200 per kg

Shs. 209.88 per kg

 

For further clarification and facilitation, please contact the KRA Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email: callcentre@kra.go.ke.

Commissioner of Domestic Taxes Department