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Adjustment of Rates of Excise Duty for Inflation

Legal Notice 204 of 2022

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Adjustment of Rates of Excise Duty for Inflation
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Legal Notice 204 of 2022
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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 OF EXCISE DUTY FOR INFLATION

LEGAL NOTICE 204 OF 2022

  • Published in Kenya Gazette Vol. CXXIV—No. 226 on 28 October 2022
  • Commenced on 18 October 2022
  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 excise duty set out in the schedule in accordance with the formula specified in Part I of the First Schedule to the Act, and takes into account the average rate of inflation for the 2021/2022 financial year of six decimal three per centum (6.3%). Legal Notice No. 176 of 2022 is revoked.

SCHEDULE

S/No.DescriptionCurrent rate of excise duty//New rateofexciseduty//
I.Fruit juices (including grape must) andvegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matterSh. 13.30 per litreSh. 14.14 per litre
2.Bottled or similarly packaged waters and other non-alcoholic beverages, not including fruit juices or vegetable juicesSh. 6.03 per litreSh. 6.41 per litre
3.Beer, cider, perry, mead, opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spiritous beverages of alcoholic strength not exceeding 6%Sh. 134.00 per litreSh. 142.44 per litre
4.Powdered beerSh. 121.85 per kgSh. 129.53 per kg
5.Wines including fortified wines and other alcoholic beverages obtained by fermentation of fruitsSh. 229.00 per litreSh. 243.43 per litre
6.Spirits of undenatured ethylalcohol, spirits liqueurs and other spiritous beverages of alcoholic strength exceeding 6%Sh. 335.30 per litre356.42 per litre
7.Cigars, cheroots, cigarillos, containing tobacco or tobacco substitutesSh. 15,296.60 per kgSh. 16,260.29 perkg
8.Cigarette with filters (hinge lid and soft cap)Sh. 3,825.99 permilleSh. 4,067.03 permille
9.Cigarettes without filters (plain cigarettes)Sh.2,752.97 per milleSh.2,926.41 permille
10.Other manufactured tobacco and manufactured tobacco substitutes, “homogenous” and “reconstituted” tobacco, tobacco extracts and essencesSh. 10,707.88 per kgSh. 11,382.48 perkg
11.Motorcycles of tariff no. 87.11 otherthan motorcycle ambulances and locally assembled motorcyclesSh. 12,185.16 perunitSh. 12,952.83 perunit
12.Imported sugar confectionary of tariff heading 17.04Sh. 40.37 per kgSh. 42.91 per kg
13.Imported white chocolate includingchocolate in blocks, slabs or bars of tariff nos. 1806.31.00, 1806.32.00 and 1806.90.00Sh. 242.99 per kgSh. 257.55 per kg
14.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. 1,500.00 per kgSh. 1,594.50 per kg
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31 December 2022 this version
28 October 2022
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18 October 2022
Commenced

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