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The Petroleum Development Levy Order

Legal Notice 124 of 2020

This is the version of this Legal Notice as it was from 31 December 2022 to 13 November 2025. Read the latest available version.
The Petroleum Development Levy Order
Citation
Legal Notice 124 of 2020
Primary work
Petroleum Development Fund Act
Date
Language
English
Type
Legal Notice
Original enactment
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LAWS OF KENYA

PETROLEUM DEVELOPMENT FUND ACT

THE PETROLEUM DEVELOPMENT LEVY ORDER

LEGAL NOTICE 124 OF 2020

  • Published in Kenya Gazette Vol. CXXII—No. 140 on 17 July 2020
  • Commenced on 15 July 2020
  1. [Amended by The Petroleum Development Levy (Amendment) Order, 2021 (Legal Notice 77 of 2021) on 13 May 2021]
  2. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
1.This Order may be cited as the Petroleum Development Levy Order.
2.In this Order, unless the context otherwise requires—“Authority” means the Energy and Petroleum Regulatory Authority established under the Energy Act (Cap. 314).“collector” means the Commissioner of Customs and Excise;“levy” means the Petroleum Development Levy imposed by paragraph 2;“cabinet secretary” means for the time being the Cabinet Secretary in charge of petroleum;“oil marketing company” means a person licensed under the Petroleum Act, 2019 to import petroleum products into Kenya;“petroleum fuels” means petroleum products listed in the First Schedule;“petroleum development fund” means a fund created under section 4 of the Petroleum Development Fund Act (Cap. 426);“remitter” means an oil marketing company registered by the collector.
3.There shall be paid a levy on all petroleum fuels consumed in Kenya with a tariff code and description specified in the first and second columns, respectively, of the First Schedule, at the rates specified in relation thereto in the third column of that Schedule.
4.The levy shall be paid to the Petroleum Development Fund.
5.The levy shall also be used for matters relating to the development of the oil industry including to stabilize local petroleum pump prices in instances of spikes occasioned by high landed costs above a threshold determined by the Authority. The Cabinet Secretary may by writing to the administrator, request for a draw down from the Petroleum Development Fund to stabilize local petroleum pump prices where he deems it necessary.
6.An oil marketing company shall on or before the last day of the month immediately following the month in which he becomes an oil marketing company register with the collector as a remitter.
7.A person registered as a remitter who ceases either permanently or temporarily to be an oil marketing company shall, within thirty days of so ceasing, notify the collector accordingly in writing specifying the reasons for his ceasing to be a remitter.
8.
(a)The remitter shall pay the levy to the collector immediately at the time of importation of petroleum fuel.
(b)The collector shall maintain records of importation of petroleum fuels and submit to the Cabinet Secretary a monthly return of payment of the levy received during the month.
(c)The collector shall remit to the Petroleum Development Fund all the levy paid during the month.
9.Without prejudice to any other form of remedy, any monies payable under this Order that remains unpaid for a period of 30 days after the date that the same ought to be paid shall be recoverable summarily by the collector as a civil debt due and payable to the Petroleum Development Fund.
10.Notwithstanding the provisions of paragraphs 6 and 7, if a remitter fails to pay an amount payable by way of a levy within the time prescribed by this Order a sum equal to five per cent of that amount shall be added to the amount for each month or part of a month thereafter that the amount due remains unpaid.
11.The Petroleum Development Order, 1992 is revoked.

SCHEDULE [para. 3]

LEVY ON PETROLEUM FUELS

Tariff CodeDescriptionRate of Levy (Ksh.)
2709.00.10Condensates5,400.00 per 1,000 litres at20°C
2710.00.21Aviation spirit (gasoline)5,400.00 per 1,000 litres at20°C
2710.00.22Motor spirit (gasoline), premium5,400.00 per 1,000 litres at20°C
2710.00.24Jet fuel (spirit type)5,400.00 per 1,000 litres at20°C
2710.00.25Special boiling point spirit and white spirit400.00 per 1,000 litres at 20°C
2710.00.29Other light petroleum oils and preparations400.00 per 1,000 litres at 20°C
2710.00.32Kerosene400.00 per 1,000 litres at 20°C
2710.00.39Other medium petroleum oils andpreparations5,400.00 per 1,000 litres at20°C
2710.00.41Diesel oil (industrial, heavy, black, for lowspeed marine and stationery engines)5,400.00 per 1,000 litres at20°C
2710.00.43Other gas oil5,400.00 per 1,000 litres at20°C
2710.00.44Residual fuel oils (marine furnace similar fuel oils engines) of 125 cSt400.00 per 1,000 litres at 20°C
2710.00.45Residual fuel oils of 180 cSt400.00 per 1,000 litres at 20°C
2710.00.46Residual fuel oils of 280 cSt400.00 per 1,000 litres at 20°C
2710.00.47Other residual fuel oils400.00 per 1,000 litres at 20°C
2711.11.00Liquefied natural gas400.00 per 1,000 litres at 20°C
2711.12.00Liquefied propane400.00 per 1,000 Kg at 20°C
2711.13.00Liquefied butanes400.00 per 1,000 Kg at 20°C
2711.14.00Liquefied ethylene, propylene, butylenes400.00 per 1,000 Kg at 20°C
2711.19.00Other liquefied petroleum gases400.00 per 1,000 Kg at 20°C
2711.21.00Natural gas in gaseous state400.00 per 1,000 Kg at 20°C
2711.29.00Other petroleum gases400.00 per 1,000 Kg at 20°C
2713.20.00Petroleum bitumen400.00 per 1,000 Kg at 20°C
2713.90.00Other residues of petroleum oil or oilsobtained from bituminous minerals400.00 per 1,000 Kg at 20°C
2714.10.00Bituminous or oil shale and tar sands400.00 per 1,000 Kg at 20°C
2714.00.00Bitumen and asphalt or asphalts andasphaltic rocks400.00 per 1,000 Kg at 20°C
2715.00.00Bituminous mixtures400.00 per 1,000 Kg at 20°C
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History of this document

14 November 2025
Read this version
31 December 2022 this version
13 May 2021
17 July 2020
Read this version
15 July 2020
Commenced

Subsidiary legislation

Title
The Petroleum Development Levy (Amendment) Order, 2021
Repealed
Legal Notice 77 of 2021