|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|141. Exemption from certain duties of goods entered for exportation. etc.|
|Exemption from certain duties of goods remaining on board.||Exemption from certain duties of certain re-imports.|
|Exemption from certain duties on goods entered for exportation, etc. 4 of 1993, s. 16, 6 of 1994, s. 6, 8 of 1996, s. 6, 9 of 2000, s.10, 6 of 2001, s. 8, 7 of 2002, s.13.
|141. (1) Subject to the provisions of this Act, goods entered under bond and proved to the satisfaction of the Commissioner to have been duly -
(a) exported, transhipped or exported in transit; or
(b) used as stores for aircraft or vessels; or
(c) used in the blending of lubricating base oils; or
(d) used in the manufacture under bond subject to such conditions and limitations as may be specified; or
(e) exported from a bonded factory; or
(f) used in an export processing zone subject to the conditions and limitations specified in the Export Processing Zones Act; or
(g) exported from an export processing zone to any place outside Kenya,
(2) Subject to this Act and to any regulations made thereunder, raw materials imported for the manufacture of -
(a) goods for export;
(b) goods for home use as may be approved by the Commissioner;
shall be exempt from duty where the users and the approved quantity of such raw materials have been gazetted:
Provided that in the case of refined sugar for industrial use, used in the manufacture of goods for home use, twenty-five per centum of the duty shall be payable.
(3) Deleted by 2 o f2002, Sch.
(4) Any person who diverts any goods manufactured for export for home use without payment of the duty due thereon shall be guilty of an offence and shall be liable to a fine not exceeding the higher of one million five hundred thousand shillings or three times the value of the goods, or to imprisonment for a term not exceeding three years, or to both.