|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|137. Time of delivery determines rate of excise duty. etc.|
|Ascertainment of strength, weight, and volume of spirits.||Power of Minister to remit duties.|
|Time of delivery determines rate of excise duty, etc. 8 of 1991, s. 13, 8 of 1996, s. 5A, 7 of 2002, s.11.||
Payment of Duty on Excisable Goods other than Spirits
137. (1) The duty on locally manufactured excisable goods other than spirits shall become due and shall be charged at the rate in force when the goods liable to duty are delivered from the stock room of the licensee; and the duty shall, subject to any remission or rebate thereof which may be granted in accordance with the provisions of this Act, be paid by the licensee on its becoming due:
Provided that the Commissioner may permit the payment to be deferred to a date not later than the twentieth day of the month following that on which it became due.
(2) Duty on usage of mobile cellular phone services shall be charged at the rate in force when the service is purchased by the consumer and shall be collected and paid by the mobile cellular phone service providers licensed by the Communications Commission of Kenya.
(3) In this section, "Communications Commission of Kenya" means the Commission by that name established under the Kenya Communications Act, 1998.