Refund, Rebate, and Drawback

145. (1) The Minister may, by order in the Gazette, direct that, in the case of goods specified therein imported by or on behalf of any person specified therein, any duty paid in respect of the goods shall be refunded, subject to such terms and conditions as may be prescribed in the order or in regulations.

(2) The Commissioner may make a refund of any duty paid in respect of goods imported into Kenya, subject to such conditions as he may determine -

(a) in pursuance of an agreement entered into between the Government of Kenya and a government to which section 118 refers;

(b) where the goods are purchased by the Navy, Army and Air Force Institutes for resale;

(c) where the goods are motor spirit or products ordinarily used as such or lubricating oil, and are purchased for official use in vehicles of the Navy, Army and Air Force Institutes or of the Commonwealth War Graves Commission;

(d) where the goods are motor spirit or products ordinarily used as such or lubricating oil, and are purchased by-

(i) an embassy, consulate or diplomatic mission of another country for its official use;

(ii) a member of a diplomatic nation or a consular officer who is a permanent and pensionable member of the foreign service of another country, for its personal use, and that other country accords a similar privilege to permanent members of a Kenya diplomatic nation or a permanent Kenya consular officer;

(iii) one of the international organizations named in the Ninth Schedule for his official use;

(iv) a Secretary-General, a Deputy or Assistant Secretary-General or a Director-General, of one of the organizations listed in the Ninth Schedule for his personal use; or

(v) any other international organization prescribed by the Minister, by order in the Gazette, for the purposes of this subsection, or its entitled personnel.

(3) No refund of duty shall be made under subsection (2) unless the person claiming the refund presents a claim within a period of twelve months from the date of the payment of the duty.

(4) The Minister may, by order in the Gazette, amend the Ninth Schedule.