No.  The motor vehicle should be for personal use only

A person seeks an extension of time after 90 days have lapsed since the date of arrival but should be within 360 days.

The determination for exemption qualification on returning resident basis will be determined at the release point or point of entry.

There is no legal provisions to grant exemptions on donations. All taxes are due and payable.

Solar panels, solar control units, solar batteries, solar inverters and all-in-one solar lanterns.

The applicant should liaise within their appointed clearing agent have the motor vehicle valued by the valuation office and lodge a C404 entry.

You can contact through email vide ExemptionsHQ@kra.go.ke 

Or call vide

0709013865/0709013866/0709013867

Or Visit our office at

Times Tower Building at Haile Selassie Avenue, 1st Floor, Exemptions office.

In accordance to East African Community Customs Management Act section 140, the Council of Ministers may grant remission of duty for the manufacture of goods in a Partner State either:

1. goods imported for use in the manufacture of goods for export under Export Promotion Program Office(E.P.P.O)
2. such goods imported for use in the manufacture of approved  goods for home consumption as the Council may, from time to time, by notice in the Gazette, determine under Essential Goods Production Support Program (E.G.P.S.P)

Is comprised of a representative from

1. the ministry responsible for finance i.e The National Treasury.
2. the ministry responsible for trade and industry.
3. the body representative of manufacturers i.e Kenya Assemblies of Manufacturers.
4. the Custom & Border Control.
5. any body or institution the Commissioner  may deem fit to appoint for example Sugar Directorate.

A manufacturer seeking to join the scheme shall make application to the committee. A valid Tax Compliance Certificate shall accompany a new application where applicable, a Certificate of Incorporation, VAT Registration Certificate and identification certificate for tax purposes, (PIN/ TIN/ UIN) and any other documents as may be required by the Committee.  

The Committee after the receipt of the application may arrange to visit the premises of the applicant, especially those who are applying for the first time   to verify the following;

1. Evidence that the applicant manufactures or intends to manufacture the goods for which the duty remission on raw materials is being sought. Some examples of such evidence may include the presence of appropriate machinery, labour, manufacturing/production premises, storage facilities, licenses, contracts etc;
2. Evidence that the applicant  maintains proper records;
3. Evidence that the applicant has capacity to manufacture the goods for which remission is being sought ;
4. Any other information that may be necessary to assist the Committee make a decision on the application.

The Committee shall then convene to receive; vet and process applications for remission made and advise the Council, through the Commissioner, with respect to these applications.

1. Evidence that the applicant manufactures or intends to manufacture the goods for which the duty remission on raw materials is being sought. Some examples of such evidence may include the presence of appropriate machinery, labour, manufacturing/production premises, storage facilities, licenses, contracts etc;
2. Evidence that the applicant  maintains proper records;
3. Evidence that the applicant has capacity to manufacture the goods for which remission is being sought ;
4. Any other information that may be necessary to assist the Committee make a decision on the application.

The Council of East African Community Ministers through Council’s Decision.

Remission of duty granted shall be valid for a period of twelve months from the date of the publication of the grant in the Gazette.

Is an internal document used by Treasury to monitor quantities approved by Gazette for importation of raw materials under Duty Remission Scheme?

C56 is used to import goods for use in the manufacture of goods for export under Export Promotion Program Office (E.P.P.O)

C60 is used to import goods for use in the manufacture of approved goods for home consumption as the Council may, from time to time, by notice in the Gazette, determine under Essential Goods Production Support Program (E.G.P.S.P)

A manufacturer of goods imported for use in the manufacture of goods for export or home use shall execute a CB13 bond, which is a particular bond with a validity of 12 months.

12 months.

Where a by-product, scrap or waste of commercial value results from a process of manufacture or production utilizing goods subject to duty remission, duty shall be payable on the prevailing value of the by-product, scrap or waste, unless the by-product, scrap or waste is exported or destroyed under the supervision of the proper officer.

You can contact through email vide Dutyremissionscheme@kra.go.ke

Or call vide

0709013857

Or Visit our office at

Times Tower Building at Haile Selassie Avenue, 1st Floor, Remissions office.

You can contact through email vide Dutyremissionscheme@kra.go.ke

Or call vide

0709013857

Or Visit our office at

Times Tower Building at Haile Selassie Avenue, 1st Floor, Remissions office.

In 2015, OECD and G20 set up an international framework, dubbed the OECD/G20 BEPS Project (the Inclusive Framework), to combat tax avoidance by multinational enterprises (MNEs) using base erosion and profit shifting tools.  The aim of the project is to mitigate tax loopholes so that corporations cannot shift profits from a country with a high corporate tax rate to countries with a low tax rate.  

The project is now in its implementation phase, 141 countries and jurisdictions are involved including a majority of developing countries. Kenya joined the Inclusive Framework in 2017 and has been an active participant since.  Participating countries of the project set up 15 Action Plans (The BEPS action plan) to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment.

Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to locations with no/low tax rates and no/little economic activity.  This results in little or no corporate tax being paid, as well as annual revenue losses for governments. OECD estimates that globally, governments lose at least 100 – 240 billion USD, equivalent to 4 – 10% of global corporate income tax revenue.

Implementation of the 15 Actions of the BEPS package is underway. Action 1 of the BEPS package addresses the digital economy.  Participating members of the project have been working on consensus-based, long-term solutions to the tax challenges arising from the digitalization of the economy. The consultations resulted in the Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy that was published on 8th October 2021.

The deal offers a common approach to taxation of the digital economy globally. Interested countries and jurisdictions can participate by joining the Statement. In terms of consensus, 137 out of the 141 OECD IF countries and jurisdictions have joined the Statement.