Guidelines for Methanol Import Permit Application

1. Introduction

Section 43 of the Finance Act, 2025 amended Section 15 (1) of the Excise Duty Act, CAP 472 to require that any person or company importing, distributing, or handling methanol in Kenya must obtain a permit from the Kenya Revenue Authority (KRA).

These guidelines provide step-by-step instructions for taxpayers on how to apply for and maintain a valid methanol import permit.

2. Who Should Apply

Any individual, company, or entity intending to import, distribute, or handle methanol in Kenya.

3. Procedure for Processing Applications

1. Prepare an application letter addressed to the Deputy Commissioner – Micro and Small Taxpayers Enforcement Division, attaching the required documents as per the Permit Checklist (Appendix 1).
2. Submit the letter and documents physically for review and verification by the Enforcement Division.
3. KRA officers will visit your premises to confirm compliance with licensing requirements.
4. Where approved, KRA will issue a Methanol Import Permit.
5. If rejected, a written notification will be issued stating the reasons.

4. Repeat Orders

For additional imports, taxpayers should apply in writing to the Deputy Commissioner, attaching supporting documents listed in the requirements checklist (Appendix 1), and provide an account of how the previous consignment was used.

5. Responsibilities of the Applicant

• Ensure all documents are complete before submission.
• Cooperate fully during inspection visits.
• Maintain tax compliance at all times.
• Keep accurate usage and sales records for repeat applications.

6. Contact Information