V.A.T. Act 2007 - Kenya Revenue Authority

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Rev. 2007 VALUE ADDED TAX CAP 476 (b) that the goods are imported by students who in the course of study in recognised educational institutions return to Kenya to carry out research, subject to confirmation by the sponsor and the educational institution, and on production of written approval by the Permanent Secretary in the Office of the President that the research is authorised; (c) that the goods are imported by a returning resident, being an employee of an international organisation the headquarters of which are in Kenya and who had been recalled for consultations at the organisation’s headquarters. (d) that the goods are imported by a returning resident who has proved to the satisfaction of the Commissioner that the circumstances occasioning his stay beyond that period are beyond his control. (6) Subject to the provisions of paragraphs (1) and (2), the following goods may be zero-rated under this item when imported as baggage by a person whom the proper officer is satisfied is making a temporary visit not exceeding three months to Kenya – (a) non-consumable goods imported for his personal use during his visit which he intends to take out with him when he leaves Kenya at the end of his visit; (b) consumable provisions and non-alcoholic beverages in such quantities and of such kinds as are in the opinion of the proper officer consistent with his visit. (7) Subject to paragraphs (1) and (2), the following goods may be zero-rated under this item when imported as baggage by a person whom the proper officer is satisfied is a resident of Kenya returning from a visit to any place outside Kenya and who is not changing residence in accordance with paragraphs (3) and (4) – (a) wearing apparel; (b) personal and household effects which have been in his personal use or household use, but not including bicycles, cine or still projectors, record players, amplifiers, loudspeakers, gramophones, gramophone records, refrigerators, refrigeration equipment, cookers, typewriters, cassettes, tapes, sound recording machines, tuners, radio and television receiving sets, radiograms; telephones, fax machines, photocopier, video recording or reproducing apparatus, computer, computer diskettes, office machines, stationery, or consumable provisions; (c) instruments and tools for his personal use in his profession or trade. 106
Rev. 2007 VALUE ADDED TAX CAP 476 (8) (a) Subject to paragraph (1) and to subparagraph (b) of this paragraph, tax shall not be levied on the following goods imported by, and in the possession of a passenger – (i) spirits (including liqueurs) not exceeding one litre or wine not exceeding two litres; (ii) perfume and toilet water not exceeding in all one half litre, of which not more than a quarter may be perfume; (iii) cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grams in weight; (b) These tax free allowances shall be granted only to passengers who have attained the age of eighteen years. (9) Subject to paragraphs (1) and (2), the zero-rating granted in accordance with paragraphs (3), (4) and (6) may be allowed in respect of baggage imported within ninety days of the date of arrival of the passenger or such longer period, not exceeding three hundred and sixty days from such arrival, as the Commissioner may allow, and the tax free allowance granted in accordance with paragraph (8) shall not be allowed in respect of goods specified in that paragraph imported in unaccompanied baggage. (10) Where any person who has been granted zero-rating under paragraph (3) or (4), changes his residence to a place outside Kenya within ninety days from the date of his arrival, he shall export his personal or household effects within thirty days, or such further period not exceeding sixty days, from the date he changes residence to the place outside Kenya as the Commissioner may allow, otherwise tax becomes due and payable from the date of importation. 5. Printed Matter (Deleted as per the Finance Act 2002.) 6. Protective Apparel, Clothing Accessories and Equipment. Articles of apparel, clothing accessories and equipment specially designed for safety or protective purposes for use in registered hospitals and clinics or by local authorities in fire fighting. 7. Ships and Other Vessels. (1) Passenger and cargo vessels of all kinds of twenty-five net register tonnage or more, cable ships, ice breakers, floating factories, whale-catching vessels, trawlers and other commercial and non-commercial fishing vessels (other than sport-fishing vessels), weather ships, hopper barges; lighters, pontoons (being flat decked vessels 107
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V.A.T. Act 2007 - Kenya Revenue Authority

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