The Crops (Sugar)(Imports, Exports and By-products) Regulations
2. Interpretation
2. Interpretation
In these Regulations, unless the context otherwise requires—"COMESA" means the organisation established by the Treaty establishing the Common Market for Eastern and Southern Africa, 1994;"consignment" means sugar or a by-product of sugar, to be exported or imported, by an exporter or importer, who has a valid export permit or import permit, as the case may be;"export permit" means an permit issued by the Authority in accordance with regulation 3;"exporter" means a person who exports sugar or a by-product of sugar;"import permit" means a permit issued by the Authority in accordance with regulation 6;"importer" means a person who imports sugar or a by-product of sugar;"permit" means an export permit, import permit, pre-export permit, pre-shipment permit or a release order, issued in accordance with these Regulations;"PIN" has the meaning assigned to it in the Tax Procedures Act (Cap. 469B);"register" means the register of maintained by the Authority under regulation 5;"tax compliance certificate" has the meaning assigned to it in the Tax Procedures Act (Cap. 469B);"tax registration certificate" has the meaning assigned to it in the Value Added Tax Act (Cap. 476);Source: Kenya Law