The document is an updated version of the Kenya Excise Duty Act No. 23 of 2015, which incorporates amendments from the Finance Act 2018. The Act provides for the charge, assessment, and collection of excise duty.

Liability for Excise Duty:

• Excise duty is charged on excisable goods manufactured in Kenya by a licensed manufacturer, excisable services supplied in Kenya by a licensed person, or excisable goods imported into Kenya.

• The liability for a licensed manufacturer arises at the time of removal of goods from the factory.

• For excisable services, the liability arises at the time of supply.

• For imported excisable goods, the liability arises at the time of importation, except for petroleum products, which may be specified otherwise by the Cabinet Secretary.

Non-Liability and Exemptions:

• No excise duty is charged on exempt goods that meet the Second Schedule conditions, excisable goods exported under customs control (including as stores), excisable services exported from Kenya, or excisable goods destroyed prior to removal with the Commissioner's permission.

• The Cabinet Secretary may grant partial or full remission of excise duty for beer or wine made from certain Kenyan-grown agricultural products.

• Excisable services are considered exported if supplied from a place of business in Kenya for use or consumption outside Kenya.

Licensing:

• A license is required for activities such as manufacturing excisable goods, importing excisable goods requiring an excise stamp, supplying excisable services, and using spirit or illuminating kerosene to manufacture unexcisable goods.

• The Commissioner may suspend or cancel a license for reasons including conviction of certain offenses, failure to keep proper records, or breach of license conditions.

• The Commissioner must give a licensee twenty-one days' notice prior to suspension, revocation, cancellation, or refusal of renewal, unless the suspension is due to tax fraud or use of counterfeit stamps.

Payment and Procedure:

• Licensed manufacturers and suppliers of excisable services must submit an excise duty return and pay the duty not later than the twentieth day of the succeeding month.

• Importers must pay excise duty at the time of importation.

• The Tax Procedures Act, 2015 applies to the administration of this Act.

• The Commissioner must pay sixteen percent of the excise duty paid on money transfer by cellular phone service providers into the Sports, Arts and Social Development Fund.