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|THE CUSTOMS AND EXCISE (REMISSION) (No. 8) ORDER, 1993|
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THE CUSTOMS AND EXCISE (REMISSION) (No. 8) ORDER, 1993
1. This Order may be cited as the Customs and Excise (Remission) (No. 8) Order, 1993, and shall, be deemed to have come into operation on the 30th September, 1992, and shall, unless earlier revoked, expire on the 1st February, 1994.
2. The whole of the import duty payable in respect of materials, supplies, consumable items, plant, machinery, motor vehicles or equipment imported by the Shell Exploration and Production Kenya BV (hereinafter refferred to as "the company") and all non-resident persons with whom it contracts (whether by way of direct contract or subcontract) solely for the purpose of carrying out of petroleum operations (hereinafter referred to as "subcontractors") in accordance with the Production Sharing Contract dated 20th November, 1985 entered into between the Government of Kenya and the Amoco Kenya Petroleum company and in so far as it relates to the Deed of Assignment dated 19th April, 1990 entered into between the Shell Exploration and Production Kenya BV, the Amoco Kenya Petroleum Company and the Government of Kenya and in accordance with the provisions of the Petroleum (Exploration and Production) Act is remitted:
(a) the goods are imported or purchased prior to clearance through customs;
(b) the Minister for the time being responsible for matters relating to energy, or such person as may be authorized by him, certifies to the Treasury that any goods to be imported are to be used solely in connection with petroleum operations carried out under the production sharing contract;
(c) the goods imported shall be either consumed during the petroleum operations, or transferred to the Government in accordance with the terms of production sharing contract or re-exported or sold in accordance with paragraph (d);
(d) the goods shall not be sold in Kenya except to another company which has entered into a petroleum agreement under the Petroleum (Exploration and Production) Act unless duty is paid;
(e) the company shall notify the Treasury of the identity of any subcontractor to whom this Order shall apply.
3. For the purposes of this Order "petroleum operations" means all or any of the operations related to the exploration for development, extraction, production, separation and treatment, storage, transportation and sale or disposal of petroleum up to the point of export, or agreed delivery point in Kenya to the point of entry into a refinery, and includes natural gas processing operations but does not include petroleum refining operations.
Made on the 15th February, 1993.