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Excise Duty Regulations, 2020 🇰🇪

Kenya

REPUBLIC OF KENYA

Excise Duty Act, 2015

Legal Notice No. 113

Excise Duty Regulations, 2020

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Part I – PRELIMINARY

1. Citation

These Regulations may be cited as the Excise Duty Regulations.

2. Interpretation

In these Regulations, unless the context otherwise requires —"Act" means the Excise Duty Act (Cap. 472);"alcoholic beverage" includes beer, opaque beer, powdered beer wine, spirits and spirituous beverages and mead;"customs control" has the meaning assigned to it under the East African Community Customs Management Act, 2004;"denaturer" means a person licenced under the Act to denature spirits;"feints" means spirits conveyed into a receiver in a distillery entered under these regulations as a feints receiver;"tobacco" or "tobacco products" includes cigarettes, cigars, cigarillos, electronic c…

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