|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|127G. Excisable value of services|
|Dumping and subsidy defined.||Adjustment for fractions of a shilling.|
|Excisable value of services.
7 of 2002, s.9.
|127G. The value of services for the purposes of levying excise duty shall be the price paid or payable by the final consumer of such services in an open market transaction between buyer and seller independent of each other.|