ADVOKS GLOBAL · KENYA
The Crops (Food Crops) Regulations
37. Imposition of levy
Edition: 2025-10-28 · In force
37. Imposition of levy
(1)There shall be a levy imposed on all food crops and food produce that are destined for export and such levy shall be based on the Free on Board value of the food crops or food produce.(2)There shall be a levy imposed on all food produce or food crops that are imported.(3)The levy imposed under subregulations (1) or (2) shall be payable at the port of exit or entry, as the case may be.(4)The levy imposed under subregulations (1) or (2) shall be collected by the Authority or its appointed agent.(5)An exporter or importer shall pay the levy imposed under subregulation (1) or (2), as the case may be, not later than the tenth day of the month following the month during which the levy fell due.(6)The Authority, in writing, may direct a person who fails, neglects or otherwise refuses to pay or remit the levy imposed under this Regulation, to pay, in addition to paying the regulatory levy;(a)an interest of twenty-five percent of the outstanding amount of the levy, for the first month or part of the month in which the levy remains unpaid; and(b)a compound interest of twelve percent of the outstanding amount of the levy that remains unpaid for each subsequent month or part of the month in which the levy remains unpaid;(7)The interest rates set out in subregulation (6) may be paid on a monthly basis.(8)The levy imposed under subregulations (1) and (2) shall be used for—(a)the operations of the Authority;(b)development of the food crops subsector; and(c)such other purpose as may be approved by the Authority.