What is prohibited goods under Customs Act?

What is prohibited goods under Customs Act?

The expression ” Prohibited Goods” is defined in Section 2(33) of the Customs Act, 1962 to mean “any goods, the import or export of which is subject to any prohibition under the Customs Act or any other law for the time being in force, but it does not include any such goods in respect of which, the conditions subject …

How much does custom clearance cost in Kenya?

An import declaration fee (IDF) of 2.25% of the CIF Value subject to a minimum of 5,000.00 Kenyan Shillings is payable. Customs will assess duty payable depending on the value of the item(s) and the duty rate applicable.

What are goods under Customs Act?

(15) “goods” includes – (a) vessels, aircrafts and vehicles; (b) stores; Page 7 Lesson 5 Customs Law: Valuation, Assessment of imported and export Goods and procedural aspects (c) baggage; (d) currency and negotiable instruments; and (e) any other kind of movable property [Section 2(22)].

Is excise duty applicable now?

Yes, excise duty has been subsumed by the Goods and Service Tax (GST) along with other indirect taxes. However, excise duty is still levied on certain items like petroleum and liquor.

What items are prohibited?

Prohibited Goods

• Narcotic drugs and psychotropic substances.
• Pornographic and obscene material.
• Counterfeit and pirated goods and goods infringing any of the legally enforceable intellectual property rights.
• Antiquities.

What are restricted goods?

Regulated (restricted) goods are goods that are controlled by an import or export permit. These permits regulate either the quality or quantity of the goods. Second-hand goods: To import second-hand or used goods (including refurbished goods), the importer must apply for an import permit.

How is customs duty calculated in Kenya?

Customs duties can be levied at rates between 0% and 100%, with an average of 25%. Imports into Kenya are subject to a standard VAT rate of 16%, levied on the sum of the CIF value, duty, and other applicable taxes. An import declaration fee of 3.5% and railway development levy of 2%.

Who is liable to pay duty on pilfered goods?

As a result of amendment of section 45 to custodians of the imported goods have become liable to pay customs duty on the goods pilfered / lost while under their custody.

How many types of goods are under the customs Act?

What is the difference between customs duty and excise duty?

Main difference between custom duty and excise duty can be defined as below: The duty which is levied on the goods which are manufactured in the country is called excise duty whereas the duty which is levied on the goods which are imported from a foreign country is called as custom duty.

Who is liable to pay excise?

The liability to pay tax excise duty is always on the manufacturer or producer of goods. There are three types of parties who can be considered as manufacturers: Those who personally manufacture the goods in question. Those who get the goods manufactured by employing hired labour.

What is the Excise Duty Act of Kenya?

Imposition of excise duty (1) Subject to this Act, a tax, to be known as excise duty, shall be charged in accordance with the provisions of this Act on— (a) excisable goods manufactured in Kenya by a licensed manufacturer; (b) excisable services supplied in Kenya by a licensed person; or (c) excisable goods imported into Kenya.

How are customs duties assessed in East Africa?

Duties are assessed based on the Customs value of the item and in accordance with the rates provided by East African Community Customs Management Act EACCMA (2004), VAT Act (2013), Excise Act (2015) and any other levies imposed by Government legislation. Customs Valuation is based on the price actually paid or payable for the imported goods.

Do you have to pay customs duty on personal effects?

Yes; however passengers have a concession of USD 500 applicable only to goods for personal and/or household use. Passengers are also exempt on their used personal effects. Where is Customs Duty paid?

Who are the category a passengers in Kenya?

Category A. – This category includes all passengers on the first arrival who are bona fide changing their residences to Kenya whether as missionaries, military personnel or Aid Agencies or to take up appointments in commerce or industry.