| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 51A. Commissioner may license duty free shops. | ![]() |
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Removal of goods after entry for home use, etc. | Procedure on revocation or expiry of licence. |
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Commissioner may license duty free shops. 15 of 2003, s. 6. |
51A. (1) The Commissioner may, on application, license a room or premises situated in a port as a duty free shop, for the deposit of dutiable goods on which duty has not been paid and which have been entered for use as shipstores or for sale to passengers departing to places outside Kenya. (2) An application under subsection (1) shall be in such form and comply with such requirements as the Commissioner, may by notice in the Gazette, prescribe. (3) The Commissioner may refuse to issue a licence under this section without assigning any reason, or may, by notice in writing, revoke or refuse to renew a licence on such grounds as may be specified in the notice (4) Subject to this section, the provisions of this Act relating to bonded warehouses shall, mutatis mutandis, apply to duty free shops. |
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