Excisable Goods

Tariff heading

Excise Duty Rate

Imported other self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls of tariff number 3919.90.90, but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin.

3919.90.90

25% of excisable value or Kshs. 200 per Kg, whichever is higher.

Imported printed polymers of ethylene of other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials of tariff number 3920.10.90, but excluding those originating from East African Community Partner States that meet

3920.10.90,

25% of excisable value or Kshs. 200 per Kg, whichever is higher.

Imported printed polymers of vinyl chloride containing by weight not less than 6% of other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials of tariff number 3920.43.90, but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin.

3920.43.90

25% of excisable value or Kshs. 200 per Kg, whichever is higher.

Imported printed poly (ethylene terephthalate) of polycarbonates, alkyd resins, polyallyl esters or other polyesters of other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly of tariff number 3920.62.90, but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin.

3920.62.90

25% of excisable value or Kshs. 200 per Kg, whichever is higher.

Imported printed cellular of other plastics of other plates, sheets, film, foil and strip of tariff number 3921.19.90, but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin.

3921.19.90

25% of excisable value or Kshs. 200 per Kg, whichever is higher.

Imported tea whether or not flavored

N/A

25% of excisable value

Imported Uncoated kraft paper and paperboard,

in rolls or sheets; kraftliner; unbleached of tariff

number 4804.11.00 but excluding those

originating from East African Community

Partner States that meet the East African

Community Rules of Origin

4804.11.00

25% of excisable value or Kshs. 50 per Kg, whichever

is higher.

Imported other kraft paper or paperboard

weighing 150g/m² or less, in rolls or sheets;

unbleached of tariff number 4804.31.00 but

excluding those originating from East African

Community Partner States that meet the East

African Community Rules of Origin

4804.31.00

25% of excisable value or Kshs. 50 per Kg,

whichever is higher

Imported other kraft paper or paperboard

weighing more than 150g/m² but less than 225

g/m², in rolls or sheets; unbleached of tariff

number 4804.41.00 but excluding those

originating from East African Community

Partner States that meet the East African

Community Rules of Origin

4804.41.00

25% of excisable value or Kshs. 50 per Kg,

whichever is higher

Imported other kraft paper or paperboard

weighing 225 g/m² or more others in rolls or

sheets; unbleached of tariff number 4804.51.00

but excluding those originating from East

African Community Partner States that meet the

East African Community Rules of Origin

4804.51.00

25% of excisable value or Kshs. 50 per Kg,

whichever is higher.

Imported Glass of heading 70.03, 70.04 or

70.05, bent, edge-worked, engraved, drilled,

enamelled or otherwise worked, but not framed

or fitted with other materials of Tariff

Heading 70.06, but excluding those from East

Africa Community Partner States that meet the

East Africa Community Rules of Origin.

7003

7004

7005

35% of excisable value or Kshs. 500 per square metre, whichever is

Higher.

Imported safety glass of tariff numbers

7007.19.00 and 7007.29.00 but excluding those

originating from East African Community

Partner States that meet the East African

Community Rules of Origin

7007.19.00 7007.29.00

35% of excisable value or Kshs. 500 per square metre, whichever is

higher

Imported Multiple-walled insulating units of

glass of Tariff Heading 70.08, but excluding

those from East Africa Community Partner

States that meet the East Africa Community

Rules of Origin

7008

35% of excisable value or Kshs. 500 per square metre, whichever is

higher

Imported fully built and semi-built direct air

capture machines

N/A

25% of excisable value

Imported aluminium profiles, fabricated doors

and fabricated windows of tariff numbers 76.04,

7608.20 and 7610.10

7604

7608.20

7610.10

25% of excisable value or Kshs. 400 per kg, whichever

is higher

Non-refillable lighters of tariff number 9613.10.00

9613.10.00

25% of excisable value or Kshs. 500 per Kg

Spirits of undenatured extra neutral alcohol of

alcoholic strength exceeding 90% purchased by

licensed manufacturers of spirituous beverages.

N/A

Kshs. 500 per litre

EXCISABLE SERVICES

Fees charged on virtual assets transactions by virtual asset providers

N/A

10% of the excisable value