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

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Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476 Tariff No. Tariff Description 0307.21.00 Scallops, including queen scallops, of the gera Pectin, Chlamys or Placopecten, live, fresh or chilled. 0307.31.00 Mussels, live, fresh or chilled. 0307.41.00 Cuttle fish and squid, live, fresh or chilled. 0307.51.00 Octopus, live, fresh or chilled. 0407.00.00 Birds’ eggs, in shell, fresh, preserved or cooked. 0408.11.00 Egg-yolks, dried. 0408.19.00 Egg yolks, other than dried. 0408.91.00 Birds’ eggs, not in shell, dried. 0408.99.00 Other birds’ eggs, not in shell, fresh, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 0511.10.00 Bovine semen. 0511.91.10 Fish eggs and roes. 0511.91.20 Fish waste. 0511.91.90 Other products of fish or crustaceans, mollusks or other aquatic invertebrates; dead animals of Chapter 3, unfit for human consumption. 0511.99.10 Animal semen other than bovine . 0511.99.90 Other animal products not elsewhere specified or included. 0603.10.00 Cut flowers, and flower buds, fresh 0603.11.00 Cut flowers and flower buds of Roses, fresh 0603.12.00 Cut flowers and flower buds of Carnation, fresh. 0603.13.00 Cut flowers and flower buds of Orchids, fresh. 0603.14.00 Cut flowers and flower buds of Chrysanthemums, fresh. 0603.19.00 Other cut flowers and flower buds, fresh. 0603.90.00 Other cut flowers and flower buds. 0701.90.00 Potato, other than potato seed, fresh or chilled. 0702.00.00 Tomatoes, fresh or chilled. 0703.10.00 Onions and shallots, fresh or chilled. 0703.20.00 Garlic, fresh or chilled. 0703.90.00 Leeks and other alliaceous vegetables, fresh or chilled. 0704.10.00 Cauliflowers and headed broccoli, fresh or chilled. 0704.20.00 Brussels sprouts, fresh or chilled. 0704.90.00 Cabbages, kohirabi, kale and similar edible brassicas, fresh or chilled. 0705.11.00 Cabbage lettuce (head lettuce), fresh or chilled. 0705.19.00 Other lettuce, fresh or chilled. 0705.21.00 Witloof chicory ,fresh or chilled. 0705.29.00 Other chicory, fresh or chilled. 0706.10.00 Carrots and turnips, fresh or chilled. 0706.90.00 Salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0707.00.00 Cucumbers and gherkins, fresh or chilled. 0708.10.00 Peas, shelled or unshelled, fresh or chilled. 0708.20.00 Beans, shelled or unshelled, fresh or chilled. 56
Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476 Tariff No. Tariff Description 0708.90.00 Other leguminous vegetables, shelled or unshelled, fresh or chilled. 0709.10.00 Globe artichokes, fresh or chilled. 0709.20.00 Asparagus, fresh or chilled. 0709.30.00 Aubergines (egg-plants), fresh or chilled. 0709.40.00 Celery other than celeriac, fresh or chilled. 0709.51.00 Mushrooms of the genius agaricus, fresh or chilled. 0709.52.00 Truffles, fresh or chilled. 0709.59.00 Other mushrooms and truffles fresh or chilled. 0709.60.00 Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled. 0709.70.00 Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled. 0709.90.00 Other vegetables, fresh or chilled. 0710.10.00 Potatoes (uncooked or cooked by steaming or boiling in water), frozen. 0710.21.00 Peas, shelled or unshelled, (uncooked or cooked by steaming or boiling in water), frozen. 0710.22.00 Beans, shelled or unshelled, (uncooked or cooked by steaming or boiling in water), frozen. 0710.29.00 Other leguminous vegetables, shelled or unshelled, (uncooked or cooked by steaming or boiling in water), frozen. 0710.30.00 Spinach, New Zealand spinach and orache spinach (garden spinach), (uncooked by steaming or boiling in water), frozen. 0710.40.00 Sweet corn, (uncooked or cooked by steaming or boiling in water), frozen. 0710.80.00 Other vegetables, (uncooked or cooked by steaming or boiling in water), frozen. 0710.90.00 Mixtures of vegetables, (uncooked or cooked by steaming or boiling in water), frozen. 0712.20.00 Onions, dried, whole, cut, sliced, broken or in powder, but not further prepared. 0712.31.00 Mushrooms of the genus Agaricus, dried, whole, cut, sliced, broken or in powder, but not further prepared. 0712.32.00 Wood ears (Auricularia spp.), dried, whole, cut, sliced, broken or in powder, but not further prepared. 0712.33.00 Jelly fungi (Tremella spp.), dried, whole, cut, sliced, broken or in powder, but not further prepared. 0712.39.00 Other dried vegetables, dried, whole, cut, sliced, broken or in powder, but not further prepared. 0712.90.00 Other vegetables; mixtures of vegetables, dried, whole, cut, sliced, broken or in powder, but not further prepared. 0713.10.00 Peas (pisum sativum) dried, shelled, whether or not skinned or split. 0713.20.00 Chickpeas (garbanzos), dried, shelled, whether or not skinned or split. 0713.31.00 Beans of the species Vima mungo (l) Hepper or Vigna quine (l) Wilczek), dried, shelled, whether or not skinned or split. 0713.32.00 Small red (Adzuki) beans (phaseolus or vagna agularisaris), dried, shelled, whether or not skinned or split. 57
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