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Adjustment of Rates for Inflation

Legal Notice 217 of 2021

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Adjustment of Rates for Inflation
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Legal Notice 217 of 2021
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Excise Duty Act
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English
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Legal Notice
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LAWS OF KENYA

EXCISE DUTY ACT

ADJUSTMENT OF RATES FOR INFLATION

LEGAL NOTICE 217 OF 2021

  • Published in Kenya Gazette Vol. CXXIII—No. 230 on 12 November 2021
  • Commenced on 2 November 2021
  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 and takes into account the average inflation rate for the 2020/2021 financial year of four decimal nine seven per centum (4.97%). Legal Notice No. 194 of 2020 is revoked.

SCHEDULE

DescriptionCurrent Rate of Excise DutyNew Rate of Excise Duty
Fruit juices (including grape must), and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matterSh. 11.59 per litreSh. 12.17 per litre
Bottled or similarly packaged waters and other non-alcoholic beverages, not including fruit or vegetable juicesSh. 5.74 per litreSh. 6.03 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 6%Sh. 116.08 per litreSh. 121.85 per litre
Powdered beerSh. 116.08 per kgSh. 121.85 per kg
Wines including fortified wines, and other alcoholic beverages obtained by fermentation of fruitsSh. 198.34 per litreSh. 208.20 per litre
Spirits of undenatured ethyl alcohol; spirits liqueurs and other spirituous beverages of alcoholic strength exceeding 6%Sh. 265.50 per litreSh. 278.70 per litre
Cigars, cheroots, cigarillos, containing tobacco or tobacco substitutesSh. 13,247.63 per kgSh. 13,906.04 per kg
Electronic cigarettesSh. 3,974.08 per unitSh. 4,171.59 per unit
Cartridge for use in electronic cigarettesSh. 2,649.74 per unitSh. 2,781.43 per unit
Cigarette with filters (hinge lid and soft cap)Sh. 3,312.96 per milleSh. 3,477.61 per mille
Cigarettes without filters (plain cigarettes)Sh. 2,384.24 per milleSh. 2,502.74 per mille
Other manufactured tobacco and manufactured tobacco substitutes; “homogenous” and “reconstituted tobacco”; tobacco extracts and essencesSh. 9,273.55 per kgSh. 9,734.45 per kg
Motorcycles of tariff no. 87.11 other than motorcycle ambulances and locally assembled motorcyclesSh. 11,608.23 per unitSh. 12,185.16 per unit
Imported sugar confectionary of tariff heading 17.04Sh. 35 per kgSh. 36.74 per kg
White chocolate, chocolate in blocks, slabs or bars of tariff nos. 1806.31.00, 1806.32.00, and 1806.90.00Sh. 209.88 per kgSh. 220.31 per kg
Products containing nicotine or nicotine substitutes intended for inhalation without combustion or oral application but excluding medicinal products approved by the Cabinet Secretary responsible for matters relating to health and other manufactured tobacco and manufactured tobacco substitutes that have been homogenized and reconstituted tobacco, tobacco extracts and essencesSh. 1,200 per kgSh. 1,259.64 per kg
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History of this document

31 December 2022 this version
12 November 2021
Read this version
02 November 2021
Commenced