Excise duty is a tax imposed on goods and services manufactured in Kenya or imported into Kenya and specified in the first schedule of the Excise Duty Act (2015).
What are the categories of Excisable Goods in Kenya?
No.
Category of Excisable Goods
Fees in Ksh.
- Cigars, cheroots, Cigarillos, containing tobacco or tobacco substitutesFees in Ksh: 5 per stamp
- Cigarettes containing tobacco or tobacco substitutesFees in Ksh: 5 per stamp
- Other manufactured tobacco and manufactured tobacco substitutes; “homogenous” and “reconstituted’’tobacco; tobacco extracts and essences.Fees in Ksh: 5 per stamp
- Electronic cigarettes and other nicotine-delivery devicesFees in Ksh: 5 per stamp
- Liquid nicotine for electronic cigarettesFees in Ksh: 5 per stamp
- Products containing nicotine or nicotine substitutes intended for inhalation without combustion or oral application but excluding medicinal products approved by the Cabinet Secretary responsible for matters relating to health.Fees in Ksh: 5 per stamp
- Wines including fortified wines, and other alcoholic beverages obtained by fermentation of fruitsFees in Ksh: 5 per stamp
- Compounded spirits of alcoholic strength exceeding 6%Fees in Ksh: 3 per stamp
- Spirituous beverages of alcoholic strength not exceeding 6%Fees in Ksh: 3 per stamp
- Beer, Cider, Perry, Mead, Opaque beer, and mixtures of fermented beverages with non-alcoholic beveragesFees in Ksh: 3 per stamp
- Bottled or similarly packaged watersFees in Ksh: 0.5 per stamp
- Other non-alcoholic beverages, not including fruit and vegetable juices.Fees in Ksh: 2.2 per stamp
- Fruit juices (including grape must), and vegetable juices, fermented and not containing added spirit, whether or not containing added sugar or other sweetening matterFees in Ksh: 2.2 per stamp
- Cosmetics and Beauty products of tariff heading 3303, 3304, 3305 and 3307Fees in Ksh: 2.5 per stamp For more information Visit: www.atlasfiscalsolutions.com
