Related documents
- Is amended by 24th Annual Supplement

LAWS OF KENYA
EXCISE DUTY ACT
THE EXCISE DUTY (REMISSION OF EXCISE DUTY) REGULATIONS
LEGAL NOTICE 52 OF 2017
- Published in Kenya Gazette Vol. CXIX—No. 44 on 7 April 2017
- Commenced on 7 April 2017
- [Amended by Excise Duty (Remission of Excise Duty) (Amendment) Regulations, 2019 (Legal Notice 196 of 2019) on 1 July 2019]
- [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
1. Citation
These Regulations may be cited as the Excise Duty (Remission of Excise Duty) Regulations.2. Remission of excise duty
3. Conditions necessary for remission of excise duty
A manufacturer applying for remission under paragraph 2(1) and 2 (1A) shall—4. Returns
5. Penalty
A manufacturer who is granted a remission under regulation 2(1) based on false or misleading information shall, upon demand by the Commissioner, refund the excise duty remitted in addition to any other fine that may be imposed under the Act or any other written law.6. [Spent]
History of this document
31 December 2022 this version
Revised by
24th Annual Supplement
01 July 2019
07 April 2017
Commenced