THE CUSTOMS AND EXCISE (REFUND OF DUTY) (PRIVATE POWER PRODUCERS) REGULATIONS, 2000

1. These Regulations may be cited as the Customs and Excise (Refund of Duty) (Private Power Producers) Regulations, 2000.

2. In these Regulations, unless the context otherwise requires-

:"private power producer" means a person who generates electricity

(a) for supply to the national grid; or

(b) for his own use, using a generator of not less than 10 KVA,

approved by the Commissioner on the recommendation of the Permanent Secretary.

3. (1) A private power producer seeking a refund of duty pursuant to section 146 of the Act shall apply in that behalf to the Commissioner through the Permanent Secretary.

(2) An application under paragraph (1) shall be in the Form set out in the Schedule and shall be-

(a) accompanied by a certificate of the supply of power in respect of which the refund is sought, issued by the Kenya Power and Lighting Company Limited; and

(b) submitted within twelve months from the date of the certificate referred to in  subparagraph (a).

4. The Commissioner shall consider all applications submitted under these Regulations and shall, if satisfied that the refund claimed is in accordance with the provisions of the Act, make such refund as appropriate.

SCHEDULE

CUSTOMS AND EXCISE DEPARTMENT

APPLICATION FOR REFUND OF DUTY PAID ON FUEL EXPENDED IN GENERATION OF ELECTRICAL POWER

I/We ...................................................................................................................................................
P.I.N  .................................................................................................................................................
hereby apply for refund of duty in the amount of shillings ..................................................... in respect of fuel expended in self-supply of electricity/supply to the national grid*, between ............... and ...............

PARTICULARS OF CLAIM

Name .....................................................................................................................................
                      (Authorised)                                                    Signature

For Official Use

Checked and found correct                                                           Refund authorised
...........................................                                                ................................................
Proper Officer (Name & Signature)                                 For: Commissioner of Customs & Excise

Date: ........................................

*Delete as necessary