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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 />

0713.33.00 Kidney beans, including white pea beans (phaseolus vulgaris), dried,<br />

shelled, whether or not skinned or split.<br />

0713.39.00 Other beans of the species Vigna spp. Phaseolus spp., dried, shelled,<br />

whether or not skinned or split.<br />

0713.40.00 Lentils, dried, shelled, whether or not skinned or split.<br />

0713.50.00 Broad beans (vicia faba var. major) and horse beans (vicia faba<br />

var.equina, faba var.minor), dried, shelled, whether or not skinned or split.<br />

0713.90.00 Other leguminous vegetables, dried, shelled, whether or not skinned or<br />

split.<br />

0714.10.00 Manioc (cassava), fresh or dried, whether or not sliced or in the form of<br />

pellets.<br />

0714.20.00 Sweet potatoes, fresh or dried, whether or not sliced or in the form of<br />

pellets.<br />

0714.90.00 Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with<br />

high starch or insulin content, fresh, chilled, frozen or dried, whether or<br />

not sliced or in the form of pellets; sago pith.<br />

0801.11.00 Coconuts, fresh or dried, whether or not shelled or peeled, desiccated.<br />

0801.19.00 Coconuts, fresh or dried, whether or not shelled or peeled, not desiccated.<br />

0801.21.00 Brazil nuts, in shell, fresh or dried.<br />

0801.22.00 Brazil nuts, shelled, fresh or dried.<br />

0801.31.00 Cashew nuts, in shell, fresh or dried.<br />

0801.32.00 Cashew nuts, shelled, fresh or dried.<br />

0802.11.00 Almonds in shell fresh or dried<br />

0802.12.00 Almonds, shelled.<br />

0802.21.00 Hazelnuts or filberts, in shell, fresh or dried.<br />

0802.22.00 Hazelnuts or filberts, shelled, fresh or dried.<br />

0802.31.00 Walnuts in shell, fresh or dried.<br />

0802.32.00 Walnuts shelled, fresh or dried.<br />

0802.40.00 Chestnuts (Castanea spp.), fresh or dried, whether or not shelled or<br />

peeled.<br />

0802.50.00 Pistachios, fresh or dried, whether or not shelled or peeled.<br />

0802.60.00 Macadamia nuts whether or not shelled or peeled, fresh or dried.<br />

0802.90.00 Other nuts, fresh or dried, whether or not shelled or peeled.<br />

0803.00.00 Bananas, including plantains, fresh or dried.<br />

0804.10.00 Dates, fresh or dried.<br />

0804.20.00 Figs, fresh or dried.<br />

0804.30.00 Pineapples, fresh or dried.<br />

0804.40.00 Avocados, fresh or dried.<br />

0804.50.00 Guavas, mangoes and mangosteens, fresh or dried.<br />

0805.10.00 Oranges, fresh or dried.<br />

0805.20.00 Mandarins (including tangerines and satsumas); clementines, wilkings and<br />

similar citrus hybrids, fresh or dried.<br />

0805.40.00 Grapefruit, fresh or dried.<br />

0805.50.00 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia,<br />

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