| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 141. Exemption from certain duties of goods entered for exportation. etc. | |
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Exemption from certain duties of goods remaining on board. | Exemption from certain duties of certain re-imports. |
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| 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. Cap. 517.
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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. |
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