ADVOKS GLOBAL · KENYA
Local Manufactures (Export Compensation) Act
3. Compensatory payments
Edition: 2023-12-11 · In force
3. Compensatory payments
Subject to this Act, a person who exports eligible goods shall be paid by or on behalf of the Commissioner a compensatory payment:Provided that no compensatory payment shall be paid by or on behalf of the Commissioner in respect of the exportation of eligible goods—(i)which by the process of their manufacture include goods, whether eligible goods or ineligible goods, specified in and for the purposes of an order made under section 138 of the Customs and Excise Act (Cap. 472) (which provides for remission of certain duties); or(ii)specified in and for the purpose of an order made under section 145 (1) of the Customs and Excise Act (Cap. 472) (which provides for refunds of certain duties); or(iii)which are manufactured under bond licensed for the purpose of exports under section 58A of the Customs and Excise Act (Cap. 472); or(iv)which by the process of manufacture include goods, whether eligible for export compensation or not, which have been the subject of a remission, rebate or refund of duty upon or after importation, under any provisions of the Customs and Excise Act (Cap. 472).