Miscellaneous Fees and Levies Act

Section 1. Short title Section This Act may be cited as the Miscellaneous Fees and Levies Act.

Section 2. Interpretation Section 2(1) In this Act, unless the context otherwise requires— "Authority” means Kenya Revenue Authority established by the Kenya Revenue Authority Act ( Cap. 469 ); "authorised officer” means any officer appointed under section 3 ; "Cabinet Secretary" means the Cabinet Secretary for the time being responsible for finance; "Commissioner" means the Commissioner-General appointed under the Kenya Revenue Authority Act ( Cap. 469 ) or any other Commissioner to whom powers or functions have been delegated under that Act; "concessional loan" means a loan with at least twenty-five percent grant element; "customs value" for the purposes of ascertaining the value for charging, means— (a) the import declaration fee or railway development levy, the import value of goods as appraised by Customs for use as the basis for assessing the amount of import duty; or (b) the export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") levy, the export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") value of the goods; "East African Com...

Section 3. Functions and powers of theCommissionerand other officers Section 3(1) The Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") shall be responsible for the control and collection of, and accounting for, duties, fees and levies paid under this Act and shall, subject to the direction and control of the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for finance;") , have the superintendence of all matters relating thereto. Section 3(2) The Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") shall appoint such officers as may be necessary for the administration of this Act. Section 3(3) The Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") may authorize any officer appointed under this section to perform any of the functions of the Commissioner ("the Commissione...

Section 4. Authorised officers to have powers of police officers Section For the purposes of carrying out the provisions of this Act, every authorised officer shall, in the performance of his or her duties, have all the powers, rights, privileges and protection of a police officer.

Section 5. Imposition ofexportlevy Section 5(1) There shall be paid a levy to be known as the export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") levy, on all goods specified in the First Schedule. Section 5(2) The levy shall, where more than one rate is specified, be the higher of the ad valorem or the specific rate specified in the First Schedule and shall be paid by the exporter at the time of entering the goods for export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") . Section 5(3) The ad valorem rate shall be based on the custom value of the goods. Section 5(4) Deleted by ActNo. 4 of 2023, s. 69. [Act No. 4 of 2023 , s. 69.]

Section 6. Exemption Section The provisions of section 5 shall not apply to goods exported to the East African Community Partner States.

Section 7. Import declaration fee Section 7(1) There shall be paid a fee to be known as the import declaration fee, on all goods imported into the country for home use. Section 7(2) The fee shall be at the rate of two point-five per cent of the customs value of the goods and shall be paid by the importer of such goods at the time of entering the goods for home use. Section 7(2A) Deleted by ActNo. 4 of 2023, s. 68 (b). Section 7(3)(a) import declaration fee shall not be charged on the goods specified in Part A of the Second Schedule when imported or purchased before clearance through customs; Section 7(3)(b) deleted by ActNo. 4 of 2023, s. 68 (c). Section 7(4) An importer of goods other than goods specified in Part A of the Second Schedule shall complete the prescribed import declaration form. Section 7(5) An importer shall present a copy of the import declaration form completed under subsection (4) to the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") at the time of entering the goods for home use. Section 7(6) Out of the fee collected under subsec...

Section 8. Railway development levy Section 8(1) There shall be paid a levy to be known as the railway development levy, on all goods imported into the country for home use. Section 8(2) The levy shall be at the rate of two per cent of the customs value of the goods and shall be paid by the importer of such goods at the time of entering the goods into the country for home use. Section 8(2A) Deleted by ActNo. 4 of 2023, s. 71 (b) . Section 8(3) The purpose of the levy shall be to provide funds for the construction and operation of a standard gauge railway network in order to facilitate the transportation of goods. Section 8(4) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for finance;") shall, by regulations, establish a railway development levy fund into which all the proceeds of the levy shall be paid. Section 8(5) The fund referred to in subsection (4) shall be established, managed, administered or wound up in accordance with section 24 of the Public Finance Management Act ( Cap. 412A ) and the regulations made under that Act. Section 8(6) No levy shall be charged in respect of the goods specified in Part B of the Second Schedule when imported or pu...

Section 9. Application of East African Community Customs Management Act, 2004 Section The provisions of the East African Community Customs Management Act, 2004, relating to the determination of value of imported goods, collection and enforcement of the payment of duty shall apply for the purposes of assessment, collection and enforcement of the payment of import declaration fee, railway development levy and export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") levy.

Section 10. Formalities may be carried out by information technology Section 10(1) Subject to such conditions as the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") shall prescribe, formalities or procedures under this Act may be carried out by use of information technology in the customs computerized system. Section 10(2) The provisions of the East African Community Customs Management Act, 2004, relating to registration of users, access and use on the customs computerized system shall apply for the purposes of carrying out formalities and procedures under this Act.

Section 7A. Export and investment promotion levy Section 7A(1) There shall be paid a levy to be known as the export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") and investment promotion levy, on all goods specified in the Third Schedule, imported into the country for home use. Section 7A(2) The levy shall be at the rates specified in the Third Schedule and shall be paid by the importer of such goods at the time of entering the goods into the country for home use. Section 7A(3) The purpose of the levy shall be to provide funds to boost manufacturing, increase exports, create jobs, save on foreign exchange and promote investments. Section 7A(4) The export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") and investment promotion levy shall not be charged on goods originating from East African Community Partner States ("the Republics of Burundi, Rwanda, Uganda and the United Republic of Tanzania;") that meet the East African Community Rules of Origin. Section 7A(5) The funds collected from the levy shall be paid into a fund established an...

Section 8A. Anti-adulteration levy Section 8A(1) There shall be paid a levy to be known as the anti-adulteration levy, on all illuminating kerosene imported into the country for home use. Section 8A(2) The levy shall be at the rate of eighteen shillings per litre of the customs value of the illuminating kerosene and shall be paid by the importer at the time of entering the illuminating kerosene into the country. Section 8A(3) The Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") shall refund the levy on the written application of an importer where the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") is satisfied that the levy was paid in respect of illuminating kerosene that has subsequently been used by a licensed or registered manufacturer to manufacture paint, resin or shoe polish. Section 8A(4) The levy shall not apply to a licenced or registered manufacturer of paint, resin or shoe polish. [Act No. 10 of 2018 , s....

Section 8B. Processing fees on duty free motor vehicles Section 8B(1) There shall be a fee to be known as the processing fee on all motor vehicles excluding motorcycles imported or purchased duty free prior to clearance through customs under the Fifth Schedule to the East African Community Customs Management Act, 2004. Section 8B(2) The fee shall be Kenya shillings ten thousand applicable to all motor vehicles excluding motorcycles imported or purchased duty free specified in paragraphs 4, 5, 6, 7, 8, 9, 10 and 11 of Part A, and paragraph 3 and 5 of Part B under the Fifth Schedule to the East African Community Customs Management Act, 2004. [Act No. 2 of 2020 , Sch.]

Section 9A. Duty on goods for home use from anexport processing zoneenterprise Section Notwithstanding the import duties payable under section 110 of the East African Community Customs Management Act, 2004, an additional duty at a rate of two point five per cent of the customs value shall be payable in respect of goods entered for home use from an export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") processing zones enterprise. Provided that this section shall not apply to currency notes and coins imported by the Central Bank of Kenya. [Act No. 8 of 2020 , s. 21, Act No. 22 of 2022 , s. 48.]

Section 9B. Application of Tax Procedures Act (Cap. 469B). Section an application for refunds, ascertainment and repayment of fees and levies overpaid or paid in error under this Act; or

Section 11. Offence Section 11(1) A person ("an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government or a political subdivision of the Government or foreign government; and") who contravenes the provisions of this Act commits an offence. Section 11(2) A person ("an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government or a political subdivision of the Government or foreign government; and") convicted of an offence under this Act, where no specific penalty is provided, shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding two years, or to both.

Section 12. Regulations Section The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for finance;") may make regulations for the better carrying out of the provisions of this Act.