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Miscellaneous Fees and Levies Act

9A. Duty on goods for home use from an export processing zone enterprise

Edition: 2026-07-01 · In force

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9A. Duty on goods for home use from an export processing zone enterprise

Notwithstanding the import duties payable under section 110 of the East African Community Customs Management Act, 2004, an additional duty at a rate of two point five per cent of the customs value shall be payable in respect of goods entered for home use from an export processing zones enterprise.Provided that this section shall not apply to currency notes and coins imported by the Central Bank of Kenya.[Act No. 8 of 2020, s. 21, Act No. 22 of 2022, s. 48.]
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Source: Kenya Law