Miscellaneous Fees and Levies Act

This Act may be cited as the Miscellaneous Fees and Levies Act.

Jurisdiction: Kenya
Instrument: Act or statute
Citation: Cap. 469C
Version: 1 Jul 2025
Language: en
Official source: View official record ↗

Source attribution: Source: Kenya Law

Statute overview

About this statute

This Act may be cited as the Miscellaneous Fees and Levies Act. Defines terms used in the Act (for example: Authority, authorised officer, Cabinet Secretary, Commissioner, concessional loan, customs value, East African Community Partner States, export, export processing zone, importer, official aid funded project, person, and Special Economic Zone) and states that goods shall be classified by reference to the nomenclature in Annex 1 to the Protocol on the Establishment of the East African Community Customs Union. The Commissioner is responsible for collecting and accounting for duties, fees and levies, must appoint officers and oversee administration, may delegate most functions to authorised officers, and authorised officers must enforce the Act, produce identity documents on demand, and keep related information confidential. Every authorised officer, while performing duties under this Act, has the same powers, rights, privileges and protection as a police officer. The Commissioner (the Commissioner-General or a Commissioner with delegated powers) must prescribe conditions for carrying out formalities or procedures by information technology.

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Provisions of Miscellaneous Fees and Levies Act

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Part I

PRELIMINARY

1
PRELIMINARY - 1. Short title
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This Act may be cited as the Miscellaneous Fees and Levies Act.

Section 1. Short title Section This Act may be cited as the Miscellaneous Fees and Levies Act.
2
PRELIMINARY - 2. Interpretation
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Defines terms used in the Act (for example: Authority, authorised officer, Cabinet Secretary, Commissioner, concessional loan, customs value, East African Community Partner States, export, export processing zone, importer, official aid funded project, person, and Special Economic Zone) and states that goods shall be classified by reference to the nomenclature in Annex 1 to the Protocol on the Establishment of the East African Community Customs Union.

Section 2. Interpretation Section 2(1) In this Act, unless the context otherwise requires— "Authority” means Kenya Revenue Authority established by the Kenya Revenue Authority Act ( Cap. 469 ); "authorised officer” means any officer appointed under section 3 ; "Cabinet Secretary" means the Cabinet Secretary for the time being responsible for finance; "Commissioner" means the Commissioner-General appointed under the Kenya Revenue Authority Act ( Cap. 469 ) or any other Commissioner to whom powers or functions have been delegated under that Act; "concessional loan" means a loan with at least twenty-five percent grant element; "customs value" for the purposes of ascertaining the value for charging, means— (a) the import declaration fee or railway development levy, the import value of goods as appraised by Customs for use as the basis for assessing the amount of import duty; or (b) the export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") levy, the export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") value of the goods; "East African Community Partner States" means the Republics of Burundi, Rwanda, Uganda and the United Republic of Tanzania; "export" means to take or cause to be taken out of Kenya to a foreign country to an export processing zone ("an export processing zone designated as such under();") or special economic zone; "export processing zone" means an export processing zone designated as such under the Export Processing Zones Act ( Cap. 517 ); "importer" in relation to goods, means a person ("an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government or a political subdivision of the Government or foreign government; and") who owns the goods, or any other person ("an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government or a political subdivision of the Government or foreign government; and") who is, for the time being, in possession of or beneficially interested in the goods at the time of importation; "official aid funded project" means a project funded by means of a grant or concession loan in accordance with an agreement between the Government of Kenya and any foreign government, agency, institution, foundation, organization or any other aid agency; "person" means an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government or a political subdivision of the Government or foreign government; and "Special Economic Zone" has the meaning assigned to it under the Special Economic Zones Act ( Cap. 517A ). Section 2(2) For the purpose of this Act, goods shall be classified by reference to the nomenclature set out in Annex 1 to the Protocol on the Establishment of the East African Community Customs Union and in interpreting the Annex; the general rules of interpretation set out therein shall apply. [Act No. 10 of 2018 , s. 49, Act No. 23 of 2019 , s. 36.]

Part II

ADMINISTRATION

3
ADMINISTRATION - 3. Functions and powers of theCommissionerand other officers
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The Commissioner is responsible for collecting and accounting for duties, fees and levies, must appoint officers and oversee administration, may delegate most functions to authorised officers, and authorised officers must enforce the Act, produce identity documents on demand, and keep related information confidential.

Section 3. Functions and powers of theCommissionerand other officers Section 3(1) The Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") shall be responsible for the control and collection of, and accounting for, duties, fees and levies paid under this Act and shall, subject to the direction and control of the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for finance;") , have the superintendence of all matters relating thereto. Section 3(2) The Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") shall appoint such officers as may be necessary for the administration of this Act. Section 3(3) The Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") may authorize any officer appointed under this section to perform any of the functions of the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") under this Act or the regulations, other than the functions under subsection (2) . Section 3(4) Every authorised officer appointed under this section shall enforce, and ensure due compliance with, the provisions of this Act and the regulations, and shall make all due inquiries in relation thereto. Section 3(5) Every authorised officer appointed under this section shall, on demand, produce such documents establishing his or her identity as may be approved by the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") . Section 3(6) Every authorised officer shall, in carrying out the provisions of this Act, regard and deal with all documents and information relating to fees and charges and all confidential instructions in respect of the administration of this Act which may come into his possession or to his knowledge in the course of his duties as confidential. Section 3(7) Any decision made and any notice or communication issued or signed by any authorised officer may be withdrawn or amended by the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") or by the authorised officer concerned, and shall, until it has been so withdrawn, be deemed to have been made, issued or signed by the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") .
4
ADMINISTRATION - 4. Authorised officers to have powers of police officers
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Every authorised officer, while performing duties under this Act, has the same powers, rights, privileges and protection as a police officer.

Section 4. Authorised officers to have powers of police officers Section For the purposes of carrying out the provisions of this Act, every authorised officer shall, in the performance of his or her duties, have all the powers, rights, privileges and protection of a police officer.

Part III

IMPOSITION OF LEVIES AND FEES

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IMPOSITION OF LEVIES AND FEES - 10. Formalities may be carried out by information technology
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The Commissioner (the Commissioner-General or a Commissioner with delegated powers) must prescribe conditions for carrying out formalities or procedures by information technology.

Section 10. Formalities may be carried out by information technology Section 10(1) Subject to such conditions as the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") shall prescribe, formalities or procedures under this Act may be carried out by use of information technology in the customs computerized system. Section 10(2) The provisions of the East African Community Customs Management Act, 2004, relating to registration of users, access and use on the customs computerized system shall apply for the purposes of carrying out formalities and procedures under this Act.
5
IMPOSITION OF LEVIES AND FEES - 5. Imposition ofexportlevy
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Exporters must pay an export levy on all goods listed in the First Schedule; where multiple rates are specified the higher of the ad valorem or specific rate applies and the levy is paid when entering goods for export. The ad valorem rate is based on the customs value.

Section 5. Imposition ofexportlevy Section 5(1) There shall be paid a levy to be known as the export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") levy, on all goods specified in the First Schedule. Section 5(2) The levy shall, where more than one rate is specified, be the higher of the ad valorem or the specific rate specified in the First Schedule and shall be paid by the exporter at the time of entering the goods for export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") . Section 5(3) The ad valorem rate shall be based on the custom value of the goods. Section 5(4) Deleted by ActNo. 4 of 2023, s. 69. [Act No. 4 of 2023 , s. 69.]
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IMPOSITION OF LEVIES AND FEES - 6. Exemption
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Section 5 does not apply to goods exported to the East African Community Partner States.

Section 6. Exemption Section The provisions of section 5 shall not apply to goods exported to the East African Community Partner States.
7
IMPOSITION OF LEVIES AND FEES - 7. Import declaration fee
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Importers must pay an import declaration fee of 2.5% of the customs value on goods imported for home use, complete the prescribed import declaration form (except for listed exempt goods), and present a copy to the Commissioner when entering the goods.

Section 7. Import declaration fee Section 7(1) There shall be paid a fee to be known as the import declaration fee, on all goods imported into the country for home use. Section 7(2) The fee shall be at the rate of two point-five per cent of the customs value of the goods and shall be paid by the importer of such goods at the time of entering the goods for home use. Section 7(2A) Deleted by ActNo. 4 of 2023, s. 68 (b). Section 7(3)(a) import declaration fee shall not be charged on the goods specified in Part A of the Second Schedule when imported or purchased before clearance through customs; Section 7(3)(b) deleted by ActNo. 4 of 2023, s. 68 (c). Section 7(4) An importer of goods other than goods specified in Part A of the Second Schedule shall complete the prescribed import declaration form. Section 7(5) An importer shall present a copy of the import declaration form completed under subsection (4) to the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") at the time of entering the goods for home use. Section 7(6) Out of the fee collected under subsection (2) , ten per cent shall be paid into a Fund established and managed in accordance with the Public Finance Management Act ( Cap. 412A ) Section 7(7) The monies in the Fund under subsection (6) shall be used for the payment of Kenya's contributions to the African Union and any other international organisation to which Kenya has a financial obligation. [Act No. 23 of 2019 , s. 37, Act No. 2 of 2020 , Sch., Act No. 8 of 2020 , s. 20, Act No. 22 of 2022 , s. 46, Act No. 4 of 2023 , s. 68.]
7A
IMPOSITION OF LEVIES AND FEES - 7A. Export and investment promotion levy
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There is an export and investment promotion levy on goods listed in the Third Schedule imported for home use; the importer must pay the levy at the time of entry, rates are in the Third Schedule, funds go to a fund under the Public Finance Management Act, and goods from East African Community Partner States that meet the EAC Rules of Origin are not charged the levy.

Section 7A. Export and investment promotion levy Section 7A(1) There shall be paid a levy to be known as the export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") and investment promotion levy, on all goods specified in the Third Schedule, imported into the country for home use. Section 7A(2) The levy shall be at the rates specified in the Third Schedule and shall be paid by the importer of such goods at the time of entering the goods into the country for home use. Section 7A(3) The purpose of the levy shall be to provide funds to boost manufacturing, increase exports, create jobs, save on foreign exchange and promote investments. Section 7A(4) The export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") and investment promotion levy shall not be charged on goods originating from East African Community Partner States ("the Republics of Burundi, Rwanda, Uganda and the United Republic of Tanzania;") that meet the East African Community Rules of Origin. Section 7A(5) The funds collected from the levy shall be paid into a fund established and managed in accordance with the Public Finance Management Act ( Cap. 412A ). [Act No. 4 of 2023 , s. 70.]
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IMPOSITION OF LEVIES AND FEES - 8. Railway development levy
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A railway development levy of 2% of the customs value is charged on all goods imported for home use and must be paid by the importer when the goods are entered; the Cabinet Secretary must establish a fund for the levy and proceeds go into that fund; goods in Part B of the Second Schedule imported or purchased before customs clearance are exempt.

Section 8. Railway development levy Section 8(1) There shall be paid a levy to be known as the railway development levy, on all goods imported into the country for home use. Section 8(2) The levy shall be at the rate of two per cent of the customs value of the goods and shall be paid by the importer of such goods at the time of entering the goods into the country for home use. Section 8(2A) Deleted by ActNo. 4 of 2023, s. 71 (b) . Section 8(3) The purpose of the levy shall be to provide funds for the construction and operation of a standard gauge railway network in order to facilitate the transportation of goods. Section 8(4) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for finance;") shall, by regulations, establish a railway development levy fund into which all the proceeds of the levy shall be paid. Section 8(5) The fund referred to in subsection (4) shall be established, managed, administered or wound up in accordance with section 24 of the Public Finance Management Act ( Cap. 412A ) and the regulations made under that Act. Section 8(6) No levy shall be charged in respect of the goods specified in Part B of the Second Schedule when imported or purchased before clearance through customs. [Act No. 23 of 2019 , s. 38, Act No. 2 of 2020 , Sch, Act No. 22 of 2022 , s. 47, Act No. 4 of 2023 , s. 71, Act No. 12 of 2024 , s. 28]
8A
IMPOSITION OF LEVIES AND FEES - 8A. Anti-adulteration levy
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Importers must pay an anti-adulteration levy on all illuminating kerosene imported for home use at the time of entry; the rate is eighteen shillings per litre of the customs value; the Commissioner must refund the levy on written application where the levy was paid on kerosene later used by a licensed or registered manufacturer to make paint, resin or shoe polish; licensed or registered manufacturers of those products are exempt.

Section 8A. Anti-adulteration levy Section 8A(1) There shall be paid a levy to be known as the anti-adulteration levy, on all illuminating kerosene imported into the country for home use. Section 8A(2) The levy shall be at the rate of eighteen shillings per litre of the customs value of the illuminating kerosene and shall be paid by the importer at the time of entering the illuminating kerosene into the country. Section 8A(3) The Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") shall refund the levy on the written application of an importer where the Commissioner ("the Commissioner-General appointed under the Kenya Revenue Authority Act () or any other Commissioner to whom powers or functions have been delegated under that Act;") is satisfied that the levy was paid in respect of illuminating kerosene that has subsequently been used by a licensed or registered manufacturer to manufacture paint, resin or shoe polish. Section 8A(4) The levy shall not apply to a licenced or registered manufacturer of paint, resin or shoe polish. [Act No. 10 of 2018 , s. 50, Act No. 23 of 2019 , s. 39, Act No. 8 of 2021 , s. 49.]
8B
IMPOSITION OF LEVIES AND FEES - 8B. Processing fees on duty free motor vehicles
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Imposes a processing fee on duty-free motor vehicles and sets the fee at Kenya shillings ten thousand for specified duty-free vehicle categories.

Section 8B. Processing fees on duty free motor vehicles Section 8B(1) There shall be a fee to be known as the processing fee on all motor vehicles excluding motorcycles imported or purchased duty free prior to clearance through customs under the Fifth Schedule to the East African Community Customs Management Act, 2004. Section 8B(2) The fee shall be Kenya shillings ten thousand applicable to all motor vehicles excluding motorcycles imported or purchased duty free specified in paragraphs 4, 5, 6, 7, 8, 9, 10 and 11 of Part A, and paragraph 3 and 5 of Part B under the Fifth Schedule to the East African Community Customs Management Act, 2004. [Act No. 2 of 2020 , Sch.]
9
IMPOSITION OF LEVIES AND FEES - 9. Application of East African Community Customs Management Act, 2004
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Provisions of the East African Community Customs Management Act, 2004 that govern valuation, collection and enforcement of duty also apply to assessing, collecting and enforcing the import declaration fee, railway development levy and the export levy.

Section 9. Application of East African Community Customs Management Act, 2004 Section The provisions of the East African Community Customs Management Act, 2004, relating to the determination of value of imported goods, collection and enforcement of the payment of duty shall apply for the purposes of assessment, collection and enforcement of the payment of import declaration fee, railway development levy and export ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") levy.
9A
IMPOSITION OF LEVIES AND FEES - 9A. Duty on goods for home use from anexport processing zoneenterprise
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An additional duty of two point five per cent of the customs value is payable on goods entered for home use from an export processing zone enterprise; currency notes and coins imported by the Central Bank of Kenya are excluded.

Section 9A. Duty on goods for home use from anexport processing zoneenterprise Section 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 ("to take or cause to be taken out of Kenya to a foreign country to an export processing zone or special economic zone;") 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.]
9B
IMPOSITION OF LEVIES AND FEES - 9B. Application of Tax Procedures Act (Cap. 469B).
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Applies the Tax Procedures Act (Cap. 469B) to applications for refunds, ascertainment and repayment of fees and levies that were overpaid or paid in error under this Act.

Section 9B. Application of Tax Procedures Act (Cap. 469B). Section an application for refunds, ascertainment and repayment of fees and levies overpaid or paid in error under this Act; or

Part IV

MISCELLANEOUS PROVISIONS

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MISCELLANEOUS PROVISIONS - 11. Offence
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Persons (including individuals, companies, partnerships, trusts, the Government and foreign governments) who contravene this Act commit an offence; where no specific penalty is provided, a convicted person is liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding two years, or to both.

Section 11. Offence Section 11(1) A person ("an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government or a political subdivision of the Government or foreign government; and") who contravenes the provisions of this Act commits an offence. Section 11(2) A person ("an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government or a political subdivision of the Government or foreign government; and") convicted of an offence under this Act, where no specific penalty is provided, shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding two years, or to both.
12
MISCELLANEOUS PROVISIONS - 12. Regulations
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The Cabinet Secretary responsible for finance may make regulations to carry out the provisions of this Act.

Section 12. Regulations Section The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for finance;") may make regulations for the better carrying out of the provisions of this Act.

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