Adjustment for fractions of a shilling. 8 of 1991, s.12, 7 of 2002, s.10. 

Computation of Duty: General

128. Notwithstanding section 117 (1), where the total amount of duty computed with reference to any one customs document -

(a) is one hundred shillings or less, no import duty, suspended duty or dumping duty shall be charged;

(b) (Deleted by 7 of 2002, s.10).

(c) exceeds one hundred shillings and includes a fraction of a shilling, the fraction shall be treated as a complete shilling.