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Adjustment of Rates for Inflation

Legal Notice 109 of 2019

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Adjustment of Rates for Inflation
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Legal Notice 109 of 2019
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Excise Duty Act
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Legal Notice
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LAWS OF KENYA

EXCISE DUTY ACT

ADJUSTMENT OF RATES FOR INFLATION

LEGAL NOTICE 109 OF 2019

  • Published in Kenya Gazette Vol. CXXI—No. 93 on 26 July 2019
  • Commenced on 1 July 2019
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
IN EXERCISE of the powers conferred by section 10 of the Excise Duty Act (Cap. 472), the Commissioner-General adjusts for inflation the specific rates of duty set out in the Schedule hereto in accordance with the formula specified in Part 1 of the First Schedule to the Act with effect from the 1st July, 2019 and takes into account the average inflation rate for the 2018/2019 financial year of five decimal one five per centum (5.15%).

SCHEDULE

Tariff No.Tariff DescriptionCurrent Rate ofExcise Duty (KSh.)New Rate of ExciseDuty (KSh.)
2709.00.10Condensates per 1000litres @20 deg.C6,225.006,545.59
2710.12.10Motor spirit (gasoline)regularI per 1000 litres@ 20 deg. C19,505.0020,509.51
2710.12.20Motor spirit (gasoline) premiumI per 1000 litres@ 20 deg. C19,895.0020,919.59
2710.12.30Aviation spirit per 1000 litres @20 deg. C19,895.0020,919.59
2710.12.40Spirit type jet fuelper 100 litres@20deg.C19,895.0020,919.59
2710.12.50Special boiling point spiritandwhite spirit per 1000 litres@ 20deg.C8,500.008,937.75
2710.12.90Other light oils and preparations1 per 1000 litres@20 deg.C8,500.008,937.75
2710.19.10Partly refined (including toppedcrude) per 1000 litres @ 20 deg. C1,450.001,524.68
2710.19.21Kerosene type jet fuelper 1000 litres @ 20 deg. C5,755.006,051.38
2710.19.22Illuminating kerosene10,30510,835.70
2710.19.29Other medium oils andpreparations per 1000 litres @20 deg. C5,300.005,572.95
2710.19.31Gas oil (automotive, light,amber for high speed engines)per 1000 litres @ 20 deg.C10,305.0010,835.71
2710.19.32Diesel oil (industrial heavy, black, for low speed marine and stationery engines) per 1000 litres @ 20 deg. C3,700.003,890.55
2710.19.39Other gas oils per 1000 litres @ 20 deg. C6,300.006,624.45
2710.19.41Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 125 centistokes per 1000 litres @ 20 deg. C300315.45
2710.19.42Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 180 centistokes per 1000 1 itres @ 20 deg. C600630.9
2710.19.43Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 280 centistokes per 1000 1itres @ 20 deg. C600630.9
2710.19.49Other residual fuels oils per 1000litres@ 20 deg. C600630.9
DescriptionCurrent Rate ofExcise Duty//New Rate of ExciseDuty//
Fruit juices(including grapemust), and vegetable juices,unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matterShs. 10.50 per litreShs. 11.04 per litre
Bottled or similarlypackaged waters and other non-alcoholic beverages, not including fruit or vegetable juicesShs. 5.20 per litreShs. 5.47 per litre
Beer, cider, perry, mead,opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spirituous beverages of alcoholic strength not exceeding 10%Shs. 105.20 per litreShs. 110.62 per litre
Powdered beerShs. 105.20 per kgShs. 110.62 per kg
Wines including fortified wines, and other alcoholic beverages obtained by fermentation of fruitsShs. 157.80 per litreShs. 165.93 per litre
Spirits of undenaturedethyl alcohol; spirits liqueurs and other spirituous beverages of alcoholic strength exceeding 10%Shs. 210.40 per litreShs. 221.24 per litre
Cigars, cheroots, cigarillos, containing tobacco or tobacco substitutesShs. 10,520 per kgShs. 11,061.78 per kg
Electronic cigarettesShs. 3,156 per unitShs. 3,318.53 per unit
Cartridge for use in electronic cigarettesShs. 2,104 per unitShs. 2,212.36 per unit
Cigarette with filters(hinge lid and soft cap)Cigarettes without filters (plain cigarettes)Shs. 2,630 per milleShs. 1,893 per milleShs. 2,765.45 per mille
Shs. 1,990.49 per mille
Other manufacturedtobacco and manufactured tobaccosubstitutes; ''homogenous" and "reconstitutedtobacco"; tobaccoextracts and essencesShs. 7,364 per kgShs. 7,743.25 per kg
Motor cycles of tariffno. 87.11 other than motor cycle ambulances and locally assembled motor cyclesShs. 10,520 per unitShs. 11,061.78 per unit
Sugar confectionery(including white chocolate) of tariff heading 17.04; chocolate in blocks, slabs or barsof tariff Nos. 1806.31.00, 1806.32.00, 1806.90.00Shs. 20 per kgShs. 21.03 per kg
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31 December 2022 this version
26 July 2019
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