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CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE \| HOME
FIFTH SCHEDULE

Provisions relating to staff.

THE CUSTOMS AND EXCISE (REMISSION) (INVESTMENTS) REGULATIONS, 2004

10 of 2010, s.11. A 4 of 2012

PART I

*Tariff No.*	*Goods Description*	*Rate of Duty*
2203.00.10	Stout and porter	Sh.65 per litre
2203.00.90	Other beer made from malt	Sh.65 per litre
2206.00.10	Cider	Sh.55 per litre
2206.00.20	Opaque beer	Sh.55 per litre
2206.00.90	Other fermented beverages	Sh.55 per litre
2204.10.00	Sparkling wine of fresh grapes including fortified wines	Sh. 70 per litre or 35%
2204.21.00	Other wine grape must with fermentation prevented or arrested by the addition of alcohol in containers holding 2 litres or less	Sh. 70 per litre or 35%
2204.29.00	Other wine grape must with fermentation prevented or arrested by the addition of alcohol in containers holding more than 2 litres	Sh. 70 per litre or 35%
2204.30.00	Other grape must	Sh. 70 per litre or 35%
2205.10.00	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances in containers of 2 litres or less	Sh. 70 per litre or 35%
2205.90.00	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances in containers of more than 2 litres.	Sh. 70 per litre or 35%
2710.19.22	Illuminating Kerosene (IK)	Per 1000 per litre @ 20⁰ Sh. 5,044

*Tariff No.*	*Goods Description*	*Rate of Duty*
2203.00.10	Stout and porter	Sh.70 per litre or 40% of RSP
2203.00.90	Other beer made from malt	70 per litre or 40% of RSP
2206.00.10	Cider	Sh.70 per litre or 40% of RSP
2206.00.20	Opaque beer	Sh.70 per litre or 40% of RSP
2206.00.90	Other fermented beverages	Sh.70 per litre or 40% of RSP
2204.10.00	Sparkling wine of fresh grapes including fortified wines, grape must	Sh.70 per litre or 40% of RSP
2204.21.00	Other wine in containers holding more than 2 litres	Sh.70 per litre or 40% of RSP
2204.29.00	Other wine in containers holding more than 2 litres	Sh.70 per litre or 40% of RSP
2204.30.00	Other grape must	Sh.70 per litre or 40% of RSP
2205.10.00	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances in containers of 2 litres or less	Sh.70 per litre or 40% of RSP
2205.90.00	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances in containers of more than 2 litres.	Sh.80 per litre or 40% of RSP

(RSP means Retail Selling Price)

PART II

Excise duty in respect of cigarettes shall be as shown hereunder-

Description	Rate of Excise Duty
Cigarettes	Sh. 1200 per mille or 35% of retail selling price

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