The Miscellaneous Fees and Levies Act, No. 29 of 2016 is an Act of Parliament that provides for the imposition of duties, fees, and levies on imported or exported goods. This version of the Act has been updated to include amendments from the Finance Act 2018.

Key Fees and Levies Imposed:

• Export Levy: Paid on all goods specified in the First Schedule. The rate is the higher of the ad valorem or the specific rate. The levy does not apply to goods exported to East African Community Partner States or to Export Processing Zones or Special Economic Zones.

• Import Declaration Fee: Paid on all goods imported for home use. The fee is 2% of the customs value of the goods. Goods imported under the East African Community Duty Remission Scheme are charged a flat rate of ten thousand shillings.

• Railway Development Levy: Paid on all goods imported for home use at a rate of 1.5% of the customs value. The purpose of this levy is to fund the construction of a standard gauge railway network.

• Anti-Adulteration Levy: Paid on illuminating kerosene imported for home use at a rate of eighteen shillings per litre of the customs value.

Administration:

• The Commissioner (Kenya Revenue Authority) is responsible for the control, collection, and accounting of duties, fees, and levies.

• Authorized officers have all the powers, rights, privileges, and protection of a police officer for the purposes of carrying out the Act's provisions.

Exemptions:

• Import Declaration Fee and Railway Development Levy exemptions are listed in the Second Schedule. For example, goods destined for approved duty-free shops, official aid-funded projects, and goods from East African Community Partner States that meet the Rules of Origin are exempt.

Penalties:

• A person who contravenes the Act commits an offence. If no specific penalty is provided, the person is liable to a fine not exceeding five hundred thousand shillings or imprisonment for a term not exceeding two years, or both.