ELEVENTH SCHEDULE (s. 117)

GOODS LIABLE TO VARIABLE IMPORT DUTY

The following goods shall be liable to variable import duty at a rate of the sum of -

(i) the greater of the difference between the Domestic Reference Price and the Import Reference Price or zero; and

(ii) any element of subsidy as determined by the Minister arising in the importation of the goods into Kenya where it appears to the Minister that the goods have been dumped in accordance with sections 125 and 126 of the Act;

where-
"Domestic Reference Price" means minimum buying or guaranteed price from or for domestic producers as declared every three months by notice in the Gazette by the Minister;

"Import Reference Price" means the average quoted price at a major international marketing centre for the goods plus the following-

(a) freight charges to the port of entry into Kenya;

(b) insurance charges;

(c) handling and wharfage charges at the port of entry at the rate of 3 per cent of the C.I.F. value (cost, insurance and freight);

(d) the clearing and forwarding charges at 1 per cent of the C.I.F. value;

(e) pre-shipment inspection fee at the rate of 2 per cent of the F.O.B. value (free on board); and

(f) in the case of sugar the sugar development levy at the rate of 5 per cent of the C.I.F. value and a value added tax or rate of the landed cost as declared every three months by notice in the Gazette by the Minister; where the average quoted price is based on the spot and forward prices for the goods for the three months period commencing on or about the date of publication of the Import Reference Price.

Tariff No.	Tariff Description
0402.10.00	Milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content by weight, not exceeding 1.5%.
0402.21.00	Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%, not containing added sugar or other sweetening matter.
0402.29.10	Milk and cream, in powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%, specially prepared for infants.
0402.29.90	Other milk and cream, in powder, granules or other solid forms, of a fat content, by weight exceeding1.5%.
1001.10.00	Durum wheat.
1001.90.00	Other wheat and meslin.
1005.90.00	Maize (corn) other than for sowing.
1006.10.00	Rice in the husk (paddy or rough).
1006.20.00	Husked (brown) rice.
1006.30.00	Semi-milled or wholly milled rice, whether or not polished or glazed.
.1006.40.00	Broken rice.
1701.11.10	Jaggery.
1701.11.90	Other cane sugar.
1701.12.00	Beet Sugar.