ADVOKS GLOBAL · KENYA
Miscellaneous Fees and Levies Act
2. Interpretation
Edition: 2026-07-01 · In force
2. Interpretation
(1)In this Act, unless the context otherwise requires—"Authority” means Kenya Revenue Authority established by the Kenya Revenue Authority Act (Cap. 469);"authorised officer” means any officer appointed under section 3;"Cabinet Secretary" means the Cabinet Secretary for the time being responsible for finance;"Commissioner" means the Commissioner-General appointed under the Kenya Revenue Authority Act (Cap. 469) or any other Commissioner to whom powers or functions have been delegated under that Act;"concessional loan" means a loan with at least twenty-five percent grant element;"customs value" for the purposes of ascertaining the value for charging, means—(a)the import declaration fee or railway development levy, the import value of goods as appraised by Customs for use as the basis for assessing the amount of import duty; or(b)the export levy, the export value of the goods;"East African Community Partner States" means the Republics of Burundi, Rwanda, Uganda and the United Republic of Tanzania;"export" means to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;"export processing zone" means an export processing zone designated as such under the Export Processing Zones Act (Cap. 517);"importer" in relation to goods, means a person who owns the goods, or any other person who is, for the time being, in possession of or beneficially interested in the goods at the time of importation;"official aid funded project" means a project funded by means of a grant or concession loan in accordance with an agreement between the Government of Kenya and any foreign government, agency, institution, foundation, organization or any other aid agency;"person" means an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government or a political subdivision of the Government or foreign government; and"Special Economic Zone" has the meaning assigned to it under the Special Economic Zones Act (Cap. 517A).(2)For the purpose of this Act, goods shall be classified by reference to the nomenclature set out in Annex 1 to the Protocol on the Establishment of the East African Community Customs Union and in interpreting the Annex; the general rules of interpretation set out therein shall apply.