V.A.T. Act 2007 - Kenya Revenue Authority
V.A.T. Act 2007 - Kenya Revenue Authority
V.A.T. Act 2007 - Kenya Revenue Authority
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Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476<br />
FIFTH SCHEDULE<br />
PART B – ZERO RATED GOODS<br />
Tariff No.<br />
Tariff Description<br />
0401.10.00 Milk and cream, not concentrated nor containing added sugar or other<br />
sweetening matter, of a fat content, by weight, not exceeding 1%.<br />
0401.20.00 Milk and cream, not concentrated nor containing added sugar or other<br />
sweetening matter, of a fat content, by weight, exceeding 1% but not<br />
exceeding 6%.<br />
0401.30.00 Milk and cream, not concentrated nor containing added sugar or other<br />
sweetening matter, of a fat content, by weight, exceeding 6%.<br />
0402.21.10<br />
0402.10.00<br />
Milk and cream, not concentrated nor containing added sugar or other<br />
sweetening matter, of a fat content, by weight, not exceeding 1%.<br />
Milk and cream, concentrated or containing added sugar or other<br />
sweetening matter in powder, granules or other solid forms, of fat content,<br />
by weight, not exceeding 1.5%.<br />
0402.21.90 Other milk and cream, not containing added sugar or other sweetening<br />
matter in powder, granules or other solid forms, of fat contents, by weight,<br />
exceeding 1.5%<br />
0402.29.90 Other milk and cream containing added sugar or other sweetening matter in<br />
powder granules or other solid forms, of fat content, by weight, exceeding<br />
1.5%.<br />
0402.29.10 Other Milk and Cream concentrated or containing added sugar specially for<br />
infants<br />
0402.91.10 Other milk and cream not containing added or other sweetening matter<br />
specially prepared for infants<br />
0402.99.10 Milk, specially prepared for infants.<br />
0601.10.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant.<br />
0601.20.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in<br />
flower; chicory plants and roots.<br />
0602.10.00 Unrooted cuttings and slips of live plants.<br />
0602.20.00 Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or<br />
nuts.<br />
0602.30.00 Rhododendrons and azaleas, grafted or not.<br />
0602.40.00 Roses, grafted or not.<br />
0602.90.00 Other live plants (including their roots), cuttings and slips; mushroom<br />
spawn.<br />
0701.10.00 Potato seed, fresh or chilled.<br />
0901.11.00 Coffee not roasted or decaffeinated.<br />
1005.10.00 Maize (corn) seed.<br />
1102.20.00 Maize (corn) flour<br />
1209.10.00 Sugar beet seed of a kind used for sowing.<br />
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