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

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Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476<br />

Tariff No.<br />

Tariff Description<br />

0307.21.00 Scallops, including queen scallops, of the gera Pectin, Chlamys or<br />

Placopecten, live, fresh or chilled.<br />

0307.31.00 Mussels, live, fresh or chilled.<br />

0307.41.00 Cuttle fish and squid, live, fresh or chilled.<br />

0307.51.00 Octopus, live, fresh or chilled.<br />

0407.00.00 Birds’ eggs, in shell, fresh, preserved or cooked.<br />

0408.11.00 Egg-yolks, dried.<br />

0408.19.00 Egg yolks, other than dried.<br />

0408.91.00 Birds’ eggs, not in shell, dried.<br />

0408.99.00 Other birds’ eggs, not in shell, fresh, cooked by steaming or by boiling in<br />

water, moulded, frozen or otherwise preserved, whether or not containing<br />

added sugar or other sweetening matter.<br />

0511.10.00 Bovine semen.<br />

0511.91.10 Fish eggs and roes.<br />

0511.91.20 Fish waste.<br />

0511.91.90 Other products of fish or crustaceans, mollusks or other aquatic<br />

invertebrates; dead animals of Chapter 3, unfit for human consumption.<br />

0511.99.10 Animal semen other than bovine .<br />

0511.99.90 Other animal products not elsewhere specified or included.<br />

0603.10.00 Cut flowers, and flower buds, fresh<br />

0603.11.00 Cut flowers and flower buds of Roses, fresh<br />

0603.12.00 Cut flowers and flower buds of Carnation, fresh.<br />

0603.13.00 Cut flowers and flower buds of Orchids, fresh.<br />

0603.14.00 Cut flowers and flower buds of Chrysanthemums, fresh.<br />

0603.19.00 Other cut flowers and flower buds, fresh.<br />

0603.90.00 Other cut flowers and flower buds.<br />

0701.90.00 Potato, other than potato seed, fresh or chilled.<br />

0702.00.00 Tomatoes, fresh or chilled.<br />

0703.10.00 Onions and shallots, fresh or chilled.<br />

0703.20.00 Garlic, fresh or chilled.<br />

0703.90.00 Leeks and other alliaceous vegetables, fresh or chilled.<br />

0704.10.00 Cauliflowers and headed broccoli, fresh or chilled.<br />

0704.20.00 Brussels sprouts, fresh or chilled.<br />

0704.90.00 Cabbages, kohirabi, kale and similar edible brassicas, fresh or chilled.<br />

0705.11.00 Cabbage lettuce (head lettuce), fresh or chilled.<br />

0705.19.00 Other lettuce, fresh or chilled.<br />

0705.21.00 Witloof chicory ,fresh or chilled.<br />

0705.29.00 Other chicory, fresh or chilled.<br />

0706.10.00 Carrots and turnips, fresh or chilled.<br />

0706.90.00 Salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or<br />

chilled.<br />

0707.00.00 Cucumbers and gherkins, fresh or chilled.<br />

0708.10.00 Peas, shelled or unshelled, fresh or chilled.<br />

0708.20.00 Beans, shelled or unshelled, fresh or chilled.<br />

56

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