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4th March, 2005
LEGAL NOTICE No. 13
THE CUSTOMS AND EXCISE ACT
IN EXERCISE of the powers conferred by section 138 of the Customs and Excise Act, the Minister for Finance makes the following Order:
THE CUSTOMS AND EXCISE (DUTY REMISSION) ORDER, 2005
1. This Order may be cited as the Customs and Excise (Duty Remission) Order, 2005, and shall be deemed to have come into operation on the 1 st January, 2005.
(a) 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 the petroleum operations carried out under the Production Sharing Contract;
(b) the companies shall, as provided for in the Petroleum Sharing Contract, give preference to locally available goods necessary for carrying out the petroleum operations;
(c) the goods imported shall either be consumed during the petroleum operations, or transferred to the Government in accordance with the terms of the Production Sharing Contract or re-exported or sold in accordance with paragraph (d) of this Order;
(d) the goods imported 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 companies shall notify the Treasury of the identity of any sub-contrator to whom this Order shall apply; and
(f) "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 the agree delivery point in Kenya or the point of entry into a refinery, and includes natural gas processing operations, but does not include petroleum refining operations.
Made on the 16th February, 2005.