| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 154. Derelict goods, etc., liable to duty | |
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Refund of excise duty on compounded spirits in bonded warehouses. | Good, imported duty free liable to certain duties on disposal. |
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| Derelict goods, etc., liable to duty. 8 of 1991, s. 26. |
Miscellaneous Provisions 154. Goods brought or coming into Kenya by sea otherwise than as cargo, stores or baggage carried in a vessel shall be liable to duty and to the provisions of this Act as if they were goods imported in the normal manner; and, if a question arises as to the origin of the goods, they shall be deemed to be the produce of such country as the Commissioner may on investigation determine. |
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