117. (1) Subject to provisions of this Act, there shall be charged -

(a) in respect of the goods specified in the First Schedule which are imported into Kenya import duties at the respective rates specified in the fifth column of that Schedule.

(b) in respect of goods specified in the second column of the Second Schedule which are imported into Kenya, suspended duties at the respective rates specified in the fourth column of that Schedule;

(c) in respect of the goods specified in the Fourth Schedule, export duties at the rates and in the circumstances specified therein;

(d) in respect of excisable goods and services specified in the second column of the Fifth Schedule, excise duties at the respective rates specific in the Schedule;

(e) dumping duties in accordance with any order made under section 125;

(f) in respect of the goods specified in the Eleventh Schedule which are imported into Kenya, variable import duty in accordance with that Schedule;

and those duties shall be levied, collected, and paid in accordance with this Act.

(g) in respect of gaming takings, duty in accordance with the provisions of section 126A;

(2) Notwithstanding subsection (1), no duty shall be charged on -

(a) the goods listed in Part A of the Third Schedule, when imported, or purchased before clearance through the customs, for use by the persons named in that Part in accordance with any condition attached thereto as set out in that Part; and

(b) the goods listed in Part B of the Third Schedule when imported or purchased before clearance through the customs, in accordance with any condition attached thereto as set out in that Part.

(3) Notwithstanding subsection (2), the goods listed in Part C of the Third Schedule shall, when imported or purchased before clearance through the customs for use by the persons named, or in accordance with any conditions attached thereto as set out, in that Part, be charged duty at the rates specified therein.
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*The Schedules referred to in this section are published in a separate booklet.