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The Hide, Skin and Leather Trade (Cess) Rules

Legal Notice 300 of 2017

This is the latest version of this Legal Notice.
The Hide, Skin and Leather Trade (Cess) Rules
Citation
Legal Notice 300 of 2017
Primary work
Hide, Skin and Leather Trade Act
Date
Language
English
Type
Legal Notice
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LAWS OF KENYA

HIDE, SKIN AND LEATHER TRADE ACT

THE HIDE, SKIN AND LEATHER TRADE (CESS) RULES

LEGAL NOTICE 300 OF 2017

  • Published in Kenya Gazette Vol. CXX—No. 11 on 26 January 2018
  • Commenced on 26 January 2018
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]

1. Citation

These Rules may be cited as the Hide, Skin and Leather Trade (Cess) Rules.

2. Rate of cess

The cess payable on hides, skins, leather and leather goods shall be a percentage of the free on board values at the rate set out in the Schedule hereto.

3. Revocation of L.N. 144 of 2014

The Hide, Skin and Leather Trade (Cess) Rules, 2014 (L.N. 144/2014) are revoked.

SCHEDULE

Description of itemRate of Cess
Suspension dried hides, wet-salted hides, raw cattle hides, calfskins, sheepskins, wool sheepskins, goat skins, donkey skins, crocodile skins and camel hides.1%
Hides and skins processed to wet blue state.0.75%
Hides and skins processed to pickle form.1%
Hides and skins processed to crust form.0.5%
Hides and skins processed to finished leather.0.5%
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History of this document

31 December 2022 this version
26 January 2018
Commenced
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