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The Excise Duty (Remission of Excise Duty) Regulations

Legal Notice 52 of 2017

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The Excise Duty (Remission of Excise Duty) Regulations
Citation
Legal Notice 52 of 2017
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Excise Duty Act
Date
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English
Type
Legal Notice
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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
  1. [Amended by Excise Duty (Remission of Excise Duty) (Amendment) Regulations, 2019 (Legal Notice 196 of 2019) on 1 July 2019]
  2. [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

(1)The Cabinet Secretary may, on the application by a manufacturer, grant the remission of excise duty at eighty per centum with respect to beer made from sorghum, millet or cassava or any other agricultural produce grown in Kenya.
(1A)Despite paragraph (1), the Cabinet Secretary may, on the application by a manufacturer, grant remission of excise duty at ninety per centum with respect to beer made from sorghum, millet or cassava or any other agricultural produce grown in Kenya:Provided that—
(a)the manufacturer shall invest at least five billion shillings in the manufacture of the beer;
(b)the Government and the manufacturer shall enter into an agreement whereas the manufacturer shall meet specific commitments related to the manufacture of the beer; and
(c)the remission of excise duty under this paragraph shall be for a period not exceeding five years from the date of the commencement of the manufacture of the beer.
(2)This regulation shall not apply in respect of beer made from barley.[L.N. 196/2019, r. 2.]

3. Conditions necessary for remission of excise duty

A manufacturer applying for remission under paragraph 2(1) and 2 (1A) shall—
(a)be tax compliant;
(b)have a valid excise license to produce beer;
(c)have a fully installed Excisable Goods Management System;
(d)ensure that the beer has at least seventy five per centum content of sorghum, millet or cassava or any other agricultural products grown in Kenya excluding sugar and barley;
(e)pack the beer in a pressurized container of at least thirty litres or such other container and quantity as the Cabinet Secretary may approve;
(f)sell the beer at not more than one hundred shillings per litre;
(g)meet other regulatory requirements related to the manufacture and distribution of beer including the requirements of public health and Kenya Bureau of Standards; and
(h)comply with such other conditions as the Commissioner may impose.
[L.N. 196/2019, r. 3.]

4. Returns

(1)Subject to the provisions relating to returns under the Act, a manufacturer who has been granted remission under these Regulations shall provide to the Commissioner in the prescribed manner a detailed return of the quantities and types—
(a)of raw materials used;
(b)of beer manufactured; and
(c)of beer sold.
(2)A return made under paragraph (1) shall be submitted once in each month or at such other intervals as the Commissioner may require.

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]
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History of this document

31 December 2022 this version
01 July 2019
Read this version
07 April 2017
Commenced