The Kenya Revenue Authority (KRA) has released new taxes applicable to ceramics, printing ink, glasses, mirrors, and other products following the signing of the Tax (Amendment) Bill into law late last year.
In a notice to the public on Tuesday, January 7, KRA directed manufacturers of the excisable goods and suppliers of the excisable services to charge the new excise duty rates on the excisable goods and services by January 20, 2025.
Here is the full list of the new taxes on the products.
Imported fully assembled electric transformers and parts will incur an excise duty of 25 per cent of their value.
Printing ink will attract a 15 per cent excise duty. However, imports from East African Community (EAC) partner states that adhere to the EAC Rules of Origin are excluded.
Ceramic sinks, wash basins, bathtubs, and related sanitary ware will face a 5 per cent excise duty or Ksh50 per kilogram, whichever is higher.
Float glass and polished glass sheets, not designed as mirrors, will be charged 35 per cent of their customs value, or Ksh200 per kilogram.
Imported ceramic tiles, including paving tiles and mosaic tiles, are subject to an excise duty of 5 per cent of their customs value, or Ksh200 per square metre.
Coal imports will be levied an excise duty of 2.5 per cent of their customs value.
Imported saturated polyester will attract a 20 per cent excise duty. Similarly, imported vinyl acetate polymers and emulsion-styrene acrylic will also face a 20 per cent tariff.
Printed paper and paperboard, will have a 25 per cent excise duty or Ksh150 per kilogram, except for goods from EAC partner states that meet the Rules of Origin.
Plastic products will attract an excise duty of 25 per cent or Ksh200 per kilogram, whichever is higher.
Fees charged on advertisements placed on the internet and social media, as well as on alcoholic beverages, betting, gaming, lotteries, and prize competitions, will now incur an excise duty of 15 per cent.
Imported sugar, excluding imports for pharmaceutical manufacturing or by licensed sugar refineries, will face an excise duty increase from Ksh5 per kilogram to Ksh7.50 per kilogram.
Cigarettes with filters (hinge lid and soft cap) will have an increase from Ksh4,067.03 per mille to Ksh4,100 per mille.
Plain (non-filter) cigarettes will face a tariff rise from KShs. 2,926.41 per mille to Ksh4,100 per mille.
Products containing nicotine, including nicotine substitutes for inhalation, will be taxed at Ksh2,000 per kilogram, up from Ksh1,594.50.
Liquid nicotine for electronic cigarettes will face an excise duty of Ksh100 per millilitre, up from Ksh70.
Sugar confectionery under tariff heading 17.04 will see an excise duty increase from Ksh42.91 per kilogram to Ksh85.82 per kilogram.
Wines, fortified wines, and other alcoholic beverages will face an excise duty increase from Ksh243.43 per litre to Ksh300 per litre of pure alcohol.
Beer, cider, and similar beverages with less than 6 per cent alcohol content will have excise duty revised to Ksh22.50 per centilitre, up from Ksh142.44 per litre.
