Odoo18-Base/addons/l10n_ke/data/l10n_ke.item.code.csv
2025-01-06 10:57:38 +07:00

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1idcodedescriptiontax_rate
2item_code_2023_000111000001.11.00Bovine Semen of tariff number 05111000E
3item_code_2023_000211000002.11.00Fish eggs and roes of tariff number 05119110E
4item_code_2023_000311000003.11.00Animal semen other than of bovine of tariff number 05119110E
5item_code_2023_000411000004.11.00Soya beans whether or not broken of tariff numbers 12011000 and 12019000E
6item_code_2023_000511000005.11.00Groundnuts not roasted or otherwise cooked In shell of tariff number 12024100E
7item_code_2023_000611000006.11.00Groundnuts not roasted or otherwise cooked Shelled whether or not broken of tariff number 12024200E
8item_code_2023_000711000007.11.00Copra of tariff number 12030000E
9item_code_2023_000811000008.11.00Linseed whether or not broken of tariff number 12040000E
10item_code_2023_000911000009.11.00Low erucic acid rape or colza seed of tariff number 12051000E
11item_code_2023_001011000010.11.00Other rape or colza seed of tariff number 12059000E
12item_code_2023_001111000011.11.00Sunflower seeds whether or not broken of tariff number 12060000E
13item_code_2023_001211000012.11.00Cotton seeds whether or not broken Seed of tariff numbers 12072100 and 12072900E
14item_code_2023_001311000013.11.00Sesamum seeds whether or not broken of tariff number 12074000E
15item_code_2023_001411000014.11.00Mustard seeds whether or not broken of tariff number 12070500E
16item_code_2023_001511000015.11.00Safflower seeds whether or not broken 12076000E
17item_code_2023_001611000016.11.00Other oil seeds and oleaginous fruits whether or not broken of tariff number 12079900E
18item_code_2023_001711010017.11.01Pyrethrum flower of tariff number 12119020E
19item_code_2023_001711020017.11.02Sugarcane of tariff number 12129300E
20item_code_2023_001711030017.11.03Unprocessed produce of plant species camellia sinensisE
21item_code_2023_001811000018.11.00Live animals of chapter 1E
22item_code_2023_001911000019.11.00Meat and edible offals of chapter 2 excluding those of heading 0209 and 0210E
23item_code_2023_002011000020.11.00Fish and crustaceans molluscs and other qauticinvertebrates of chapter 3 excluding those of tariff heading 0305 0306 and 0307E
24item_code_2023_002111000021.11.00Unprocessed milkE
25item_code_2023_002211000022.11.00Fresh birds eggs in shellE
26item_code_2023_002311000023.11.00Edible Vegetables and certain roots and tubers of Chapter 7 excluding those of tariff heading 0711E
27item_code_2023_002411000024.11.00Edible fruits and nuts peal of citrus fruits or melon of chapter 8 excluding those of tariff heading 0811 0812 0813 and 0814E
28item_code_2023_002511000025.11.00Cereals of Chapter 10 excluding seeds of tariff heading 1002E
29item_code_2023_003011010030.11.01Taxable supplies imported or purchased for direct and exclusive use in the geothermal oil or mining prospecting or exploration by a company granted prospecting or exploration license in accordance with Geothermal Resources Act No 12 of 1982 production sharing contracts in accordance with the provisions of Petroleum Act Cap 306 upon recommendation by the Cabinet Secretary responsible for energy or the Cabinet Secretary responsible for mining as the case may beE
30item_code_2023_003211000032.11.00Syringes with or without needles of tariff no 90183100E
31item_code_2023_003511000035.11.00Tubular metal needles and needles for sutures of tariff number 90183200E
32item_code_2023_003611000036.11.00Catheters cannula and the like of tariff number 90183900E
33item_code_2023_003711000037.11.00Blood bagsE
34item_code_2023_003811000038.11.00Blood and fluid infusion setsE
35item_code_2023_003911010039.11.01Materials articles and equipment including motor vehicles Which are specially designed for the sole use by disabled blind or physically handicapped personsE
36item_code_2023_003911020039.11.02Materials articles and equipment Including motor vehicles Which are intended for the educational scientific or cultural advancement of the blind for the use of an organization approved by the national government for purposes of the exemptionE
37item_code_2023_003911030039.11.03Streptomycins and their derivatives salts thereof 29412000E
38item_code_2023_003911040039.11.04Tetracycline and their derivatives salts thereof 29413000E
39item_code_2023_003911050039.11.05Chloramphenicol and its derivatives salts thereof 29414000E
40item_code_2023_003911060039.11.06Erythromycin and its derivatives salts thereof 29415000E
41item_code_2023_003911070039.11.07Other Antibiotics 29419000E
42item_code_2023_003911080039.11.08Extracts of glands or other organs or of their secretions 30012000E
43item_code_2023_003911110039.11.11Vaccines for Human Medicine 30022000E
44item_code_2023_003911120039.11.12Vaccines for veterinary medicine 30023000E
45item_code_2023_003911130039.11.13Medicaments Containing penicillin or derivatives thereof with penicillanic acid structure or streptomycins or their derivatives 30031000E
46item_code_2023_003911140039.11.14Medicaments containing other antibiotics not put up in measured doses or in forms for retail sale 30032000E
47item_code_2023_003911150039.11.15Medicacaments containing insulin not put up in measured doses or in forms for retail sale 30033100E
48item_code_2023_003911160039.11.16Other medicaments containing hormones or other products of heading No 2937 but not containing antibiotics not put up in measured doses or in forms or pickings for retail sale 30033900E
49item_code_2023_003911170039.11.17Medicaments containing alkaloids or derivatives thereof but not containing hormones or other products of heading No 2937 or antibiotics not put up in measured doses or in forms or pickings for retail sale 30034000E
50item_code_2023_003911180039.11.18Other 30039000E
51item_code_2023_003911190039.11.19Infusion solutions for ingestion other than by mouth not put up in measured doses or in forms or pickings for retail sale 30039010E
52item_code_2023_003911200039.11.20Other medicaments excluding goods of heading No 3002 3005 or 3006 consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses not put up in measured doses or in forms or packings for retail sale 30039090E
53item_code_2023_003911210039.11.21Medicaments containing penicillins or derivatives thereof with a penicillanic acid structure or streptomycins or their derivatives put up in measured doses or in forms or packings for retail sale 30041000E
54item_code_2023_003911220039.11.22Medicaments containing other antibiotics put up in measured doses or in forms or packings for retail sale 30042000E
55item_code_2023_003911230039.11.23Medicaments containing insulin put up in measured doses or in forms or packings for retail sale 30043100E
56item_code_2023_003911240039.11.24Medicaments containing adrenal cortical hormones put up in measured doses or in forms or packings for retail sale 30043200E
57item_code_2023_003911250039.11.25Other medicaments containing hormones or other products of heading No 2937 but not containing antibiotics put up in measured doses or in forms or packings for retail sale 30043900E
58item_code_2023_003911260039.11.26Containing ephedrine or its salts 30044100E
59item_code_2023_003911270039.11.27Containing pseudoephedrine 30044200E
60item_code_2023_003911280039.11.28Other 30045000E
61item_code_2023_003911290039.11.29Other medicaments containing vitamins or other products of heading No 2936 put up in measured doses or in forms or packings for retail sale 30045000E
62item_code_2023_003911300039.11.30Other medicaments excluding goods of heading No 3002 3005 or 3006 consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms or packings for retail sale 30049000E
63item_code_2023_003911310039.11.31Other medicaments excluding goods of heading No 3002 3005 or 3006 consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms or packings for retail sale 30049090E
64item_code_2023_003911320039.11.32Adhesive dressings and other articles having an adhesive layer impregnated or coated with pharmaceutical substances or put up in forms of packagings for retail sale for medical surgical dental or veterinary purposes 30051000E
65item_code_2023_003911330039.11.33White absorbent cotton Wadding impregnated or coated with pharmaceutical substances or put up in forms of packagings for retail sale for medical surgical dental or veterinary purposes 30059010E
66item_code_2023_003911340039.11.34Other wadding gauze bandages and similar articles impregnated or coated with pharmaceutical substances or put up in forms of packagings for retail sale for medical surgical dental or veterinary purposes 30059090E
67item_code_2023_003911350039.11.35Sterile surgical catgut similar sterile suture materials and sterile tissue adhesives for surgical wound closure sterile laminnaria and sterile laminaria tents sterile absorbable surgical or dental hemeostatics 30061000E
68item_code_2023_003911360039.11.36Blood grouping reagents 30062000E
69item_code_2023_003911370039.11.37Opacifying preparations for Xray examinations diagnostic reagents designed to be administered to the patient 30063000E
70item_code_2023_003911380039.11.38Dental cements and other dental fillings bone reconstruction cements 30064000E
71item_code_2023_003911390039.11.39Firstaid boxes and kits 30065000E
72item_code_2023_003911400039.11.40Chemical contraceptive preparations based on hormone pr spermicides 30066000E
73item_code_2023_003911410039.11.41Gel preparations to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations oe as a coupling agent between the body and medical instruments 30067000E
74item_code_2023_003911420039.11.42Appliances identifiable for ostomy use 30069100E
75item_code_2023_003911430039.11.43Waste pharmaceuticals 30069200E
76item_code_2023_003911500039.11.50Aeroplanes and other Aircraft or unladen weight exceeding 2000kg but not exceeding 15000kg 88023000E
77item_code_2023_003911510039.11.51Aeroplanes and other Aircraft of unladen weight exceeding 15000kg 88024000E
78item_code_2023_003911530039.11.53Spacecraft including satellites and suborbital and spacecraft launch vehicles 88026000E
79item_code_2023_003911570039.11.57Sanitary towels pads and tampons 96190010E
80item_code_2023_003911620039.11.62Milk specially prepared for infants and tariff no as listed in the first schedule of VAT Act 2013 04022910E
81item_code_2023_003911650039.11.65Semi milled or wholly milled rice whether polished or glazed 10063000E
82item_code_2023_003911690039.11.69Protein concentrates and textured protein substances 21061000E
83item_code_2023_003911700039.11.70Food preparations specially prepared from infants 21069010E
84item_code_2023_003911710039.11.71Other food preparations not elsewhere specified or included 21069099E
85item_code_2023_003911720039.11.72Vitamin C and its derivatives 29362700E
86item_code_2023_003911730039.11.73Other Heparin and its salts 30019000E
87item_code_2023_003911740039.11.74Other human or animal substances prepared for therapeutic or prophylactic uses not elsewhere specified or included 30019000E
88item_code_2023_003911750039.11.75Malaria diagnostic test kits 30021100E
89item_code_2023_003911760039.11.76Antisera and other blood fractions 30021200E
90item_code_2023_003911770039.11.77Immunological products unmixed not put up in measured doses or in forms or packagings for retail sale 30021200E
91item_code_2023_003911780039.11.78Immunological products mixed not put up in measured doses or in forms or packagings for retail sale 30021400E
92item_code_2023_003911790039.11.79Immunological products put up in measured doses or in forms or packagings for retail sale 30021500E
93item_code_2023_003911800039.11.80Other Antisera other blood fractions and immunological products whether or not modified or obtained by means of biotechnological process 30021900E
94item_code_2023_003911810039.11.81Insulin 30033100E
95item_code_2023_003911820039.11.82Other medicaments containing alkaloids or derivatives containing norephedrine or its salts 30044300E
96item_code_2023_003911830039.11.83Other containing antimalarial active principles described in Subheading Note 2 30046000E
97item_code_2023_003911840039.11.84Food supplements 21069091E
98item_code_2023_003911850039.11.85Milk in powder granules or other solid forms of a fat content by weight exceeding one point five percent not containing added sugar or other sweetening matter 04022100E
99item_code_2023_003911860039.11.86Other milk in powder granules or other solid forms of a fat content by weight exceeding one point five percent 04022900E
100item_code_2023_003911870039.11.87Other not containing added sugar or other sweetening mater 04029100E
101item_code_2023_003911880039.11.88Other milk 04029900E
102item_code_2023_003911890039.11.89Orthopedic or fracture appliances 90211000E
103item_code_2023_003911900039.11.90Other artificial parts of the body Pacemakers for stimulating heart muscles excluding parts and accessories 90215000E
104item_code_2023_003911910039.11.91Hydrometers and similar floating instruments thermometers pyrometers barometers hygrometers and psychrometers recording or not and any combination of these instruments thermometers and pyrometers not combined with other instruments Other 90251900E
105item_code_2023_003911920039.11.92Airway Guedel and Ambu bags 90192000E
106item_code_2023_003911930039.11.93Blood giving set and infusion sets 90189000E
107item_code_2023_004011000040.11.00Made up fishing nets of manmade textile material of tariff number 56081100E
108item_code_2023_004111000041.11.00Mosquito nets of tariff No 63049110E
109item_code_2023_004311000043.11.00Materials waste residues and byproducts whether or not in the form of pellets and preparations of a kind used in animal feeding of tariff numbers as listed in Part 1 of the first schedule of VAT Act 2013E
110item_code_2023_004411000044.11.00Unprocessed green teaE
111item_code_2023_004811000048.11.00Inputs or raw materials supplied to solar equipment manufacturers for manufacture of solar equipment or deep cycle sealed batteries which exclusively use or store solar power as approved from time to time by the Cabinet Secretary for the National Treasury upon recommendation by the Cabinet Secretary responsible for energy and petroleumE
112item_code_2023_004911000049.11.00Aircraft parts of heading 8803 excluding parts of goods of heading 8801E
113item_code_2023_005111000051.11.00Taxable goods imported or purchased for direct and exclusive use in the implementation of official aid funded projects upon approval by the Cabinet Secretary responsible for the National TreasuryE
114item_code_2023_005411000054.11.00Goods imported or purchased locally for use by the local film producers and local filming agents upon recommendation by the Kenya Film Commission subject to approval by the Cabinet Secretary to the National TreasuryE
115item_code_2023_005611000056.11.00Inputs or raw materials locally purchased or imported by manufacturers of agricultural machinery and implements upon approval by the Cabinet Secretary responsible for industrializationE
116item_code_2023_005711000057.11.00All goods including material supplies equipment machinery and motor vehicles for official use by the Kenya Defense Forces and the National Police ServiceE
117item_code_2023_005811000058.11.00Direction finding compasses instruments and appliances for aircraftE
118item_code_2023_005911000059.11.00Wheat seeds of tariff numbers 10011100 and 10019100E
119item_code_2023_006211000062.11.00Taxable goods for direct and exclusive use for the construction of tourism facilities recreational parks of fifty acres or more convention and conference facilities upon recommendation by the Cabinet Secretary responsible for matters relating to recreational parksE
120item_code_2023_006311000063.11.00Taxable goods equipment and apparatus for the direct and exclusive use for construction of specialized hospitals with a minimum bed capacity of fifty with accommodation facilities upon the recommendation by the Cabinet Secretary responsible for health who shall issue guidelines for the criteria to be used to determine eligibility for the exemption provided that notwithstanding this subparagraph any approval granted by the cabinet Secretary before the commencement thereof in respect of the supply of taxable goods and which is in supply of taxable goods and which is in force at such commencement shall continue to apply of the E taxable goods is made in fullE
121item_code_2023_006611000066.11.00Inputs or raw materials locally purchased or imported by manufacturers of clean cook stoves approved by the Cabinet Secretary upon recommendation by the Cabinet Secretary for the time being responsible for energyE
122item_code_2023_006611010066.11.01Bioethanol vapor BEV Stoves classified under HS Code 73211100 cooking appliances and plate warmers for liquid fuelE
123item_code_2023_006811000068.11.00Super absorbent polymer SAP of tariff number 39069000E
124item_code_2023_006911000069.11.00Carrier tissue white 1 ply 14 point 5 GSME
125item_code_2023_007011000070.11.00IP super soft fluff pulp for fluff 310 treated pulp 488 times 125 mm cellulose of tariff number 47032100E
126item_code_2023_007111000071.11.00Perforated PE film 15 to 22 gsm of tariff number 39219000E
127item_code_2023_007211000072.11.00Spun bound nonwoven 15 to 25 gsm of tariff number 56031100E
128item_code_2023_007311000073.11.00Airlid paper with super absorbent polymer 180gsm67 of tariff number 48030000E
129item_code_2023_007411000074.11.00Airlid paper with super absorbent polymer 80gsm67 of tariff number 480300E
130item_code_2023_007711000077.11.00Pressure sensitive adhesive of tariff number 35069100E
131item_code_2023_007811000078.11.00Plain polythene film LPDE of tariff number 39211910E
132item_code_2023_007911000079.11.00Plain polythene film PE of tariff number 39211910E
133item_code_2023_008011000080.11.00PE white 25 40 gsm release paper of tariff number 48114900E
134item_code_2023_008111000081.11.00ADL 25 to 40 gsm of tariff number 56031100E
135item_code_2023_008211000082.11.00Elasticized side tape of tariff number 54024400E
136item_code_2023_008311000083.11.0012 to 16 gsm spun bound piyropo nonwoven cover stock 12gsm spun bound PP nonwoven SMS hydrophobic leg cuffs of tariff number 56031100E
137item_code_2023_008411000084.11.00Polymetric elastic 2 over 3 strands of tariff number 39199010E
138item_code_2023_008911000089.11.00Any other aircraft spare parts imported by aircraft operators or persons engaged in the business of aircraft maintenance upon recommendation by the competent authority responsible for civil aviationE
139item_code_2023_009011000090.11.00Inputs for the manufacture of pesticides upon recommendation by the Cabinet Secretary for the time being responsible for matters relating to agricultureE
140item_code_2023_009111000091.11.00Specially designed locally assembled motor vehicles for transportation of tourists purchased before clearance through Customs by tour operators upon recommendation by the competent authority responsible for tourism promotion provided the vehicles meet the following conditions as specified in the VAT Act 2013 First Schedule section A no 91E
141item_code_2023_009511000095.11.00The supply of natural water excluding bottled water by a National Government County Government any political subdivision thereof or a person approved by the Cabinet Secretary for the time being responsible for water development for domestic or for industrial useE
142item_code_2023_009611010096.11.01Articles of apparel clothing accessories and equipment specially designed for safety or protective purposes for use in registered hospitals and clinics or by county government or local authorities in firefightingE
143item_code_2023_009611020096.11.02Personal protective equipment including facemasks or use by medical personnel in registered hospitals and clinics or by members of the public in the case of a pandemic or a notifiable infectious diseaseE
144item_code_2023_009911000099.11.00Goods imported by passengers arriving from places outside Kenya as specified in the VAT Act 2013 First Schedule section A no 99E
145item_code_2023_010011000100.11.00Taxable goods for emergency relief purposes for use in specific areas and within a specified period supplied to or imported by the Government or its approved agent a nongovernmental organization or a relief agency authorized by the Cabinet Secretary responsible for disaster management where goods are specified in the VAT Act 2013 First Schedule section A no 100E
146item_code_2023_010111000101.11.00Alcoholic or nonalcoholic beverages supplied to the Kenya Defense Forces Canteen OrganizationE
147item_code_2023_010311000103.11.00Hearing aids excluding parts and accessories of tariff Number 90214000E
148item_code_2023_010511000105.11.00Locally manufactured motherboardsE
149item_code_2023_010611000106.11.00Inputs for the manufacture of motherboards approved by the Cabinet Secretary responsible for information communication technologyE
150item_code_2023_010711000107.11.00Plant machinery and equipment used in the construction of a plastics recycling plantE
151item_code_2023_010811000108.11.00The supply of maize corn flour cassava flour wheat or meslin flour and maize flour containing cassava flour by more than ten percent in weight provided that this paragraphE
152item_code_2023_010911000109.11.00Goods imported or purchased locally for the direct and exclusive use in the construction of houses under an affordable housing scheme approved by the Cabinet Secretary on the recommendation of the Cabinet Secretary responsible for matters relating to housingE
153item_code_2023_011011000110.11.00Musical instruments and other musical equipment imported or purchased locally for exclusive use by educational institutions upon recommendation by the Cabinet Secretary responsible for EducationE
154item_code_2023_011111000111.11.00Maize corn seeds of tariff no 10051000E
155item_code_2023_011211000112.11.00Taxable goods excluding motor vehicles imported or purchased for direct and exclusive use in geothermal oil or mining prospecting or exploration by a company granted a prospecting or exploration license in accordance with the Energy Act 2019 production sharing contracts in accordance with the Petroleum Act 2019 or a mining license in accordance with the Mining Act 2016 upon recommendation by the cabinet secretary responsible for matters relating to energy or the cabinet secretary responsible for matters relating to mining as the case may beE
156item_code_2023_011311000113.11.00Specialized equipment for the development and generation of solar and wind energy including photovoltaic modules direct current charge controllers direct current inverters and deep cycle batteries that use or store solar power upon recommendation to the commissioner by the cabinet secretary responsible for matters relating to energyE
157item_code_2023_011411000114.11.00Taxable goods supplied to persons that had an agreement or contract with the government prior to 25th April 2020 and the agreement or contract provided for exemption from value added tax provide that this exemption shall apply to the unexpired period of the contract or agreement upon recommendation by the cabinet secretary responsible for matters relating to energyE
158item_code_2023_011511000115.11.00Medical ventilators and the inputs for the manufacture of medical ventilators upon recommendation by the cabinet secretary responsible for matters relating to healthE
159item_code_2023_011611000116.11.00Physiotherapy accessories treadmills for cardiology therapy and treatment of tariff umber 95069100 for use by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to healthE
160item_code_2023_011711000117.11.00Dexpanthenol of tariff number 33049900 used for medical nappy rash treatment by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to healthE
161item_code_2023_011811000118.11.00Medicaments of tariff number 30034100 30034200 30034300 heading 3002 3005 or 3006 consisting of two or more constituents which have been mixed together for therapeutic or prophylactic usesE
162item_code_2023_011911000119.11.00Diagnostic or laboratory reagents of tariff number 38220000 on a backing prepared diagnostic or laboratory reagents whether or not on a backing other than those of heading 3002 0r 3006 certified reference materials upon approval by the cabinet secretary responsible for matters relating to healthE
163item_code_2023_012011000120.11.00Electro diagnostic apparatus of tariff numbers 90181100 90181300 90181400 90181900 90182000 90189000 upon approval by the cabinet secretary responsible for matters relating to healthE
164item_code_2023_012111000121.11.00Other instruments and appliances of tariff number 90184100 used in dental sciences dental drill engines whether or not combined on a single base with other dental equipment upon approval by the cabinet secretary responsible for matters relating to healthE
165item_code_2023_012211000122.11.00Other instruments and appliances including surgical blades of tariff number 90184900 90185000 90189000 used in dental sciences dental drill engines whether or not combined on a single base with other dental equipment upon approval by the cabinet secretary responsible for matters relating to healthE
166item_code_2023_012311000123.11.00Ozone therapy Oxygen therapy aerosol therapy artificial respiration or other therapeutic respiration apparatus upon approval by the cabinet secretary responsible for matters relating to healthE
167item_code_2023_012411000124.11.00Other breathing appliances and gas masks excluding protective masks having neither mechanical parts nor replaceable filters upon approval by the cabinet secretary responsible for matters relating to healthE
168item_code_2023_012511000125.11.00Artificial teeth and dental fittings of tariff number 90212100 90212900 and artificial parts of the bidy of tariff number 90213100 90213900 90215000 and 90219000 upon approval by the cabinet secretary responsible for matters relating to healthE
169item_code_2023_012611000126.11.00Apparatus based on the use of x rays whether or not medical surgical or dental of tariff numbers 90221200 90221300 90221400 1nd 90221900 upon approval by the cabinet secretary responsible for matters relating to healthE
170item_code_2023_012711000127.11.00Apparatus based on the use of alpha beta or gamma radiations whether or not medical surgical or dental of tariff numbers 90222100 90222900 90223000 and 90229000 upon approval by the cabinet secretary responsible for matters relating to healthE
171item_code_2023_012811000128.11.00Discs tapes solid state nonvolatile storage devices smart cards and other media for the recording of sound or of other phenomena whether or not recorded of tariff number 85238010 including matrices and masters for the production of dics but excluding products of chapter 37 software upon approval by the cabinet secretary responsible for matters relating to healthE
172item_code_2023_012911000129.11.00Weighing machines excluding balances of a sensitivity of 5 cg or better of tariff number 84233100 including weight operated counting or checking machines weighing machine weights of all kinds upon approval by the cabinet secretary responsible for matters relating to healthE
173item_code_2023_013011000130.11.00Foetal Doppler Pocket Wgd002 Pc and pulse oximeter finger held Gima band Pc of tariff number 90181900 upon approval by the cabinet secretary responsible for matters relating to healthE
174item_code_2023_013111000131.11.00Sterilizer Dry Heat Wgd001Grx05A Pc autoclave steam tables tops of tariff number 84192000 upon approval by the cabinet secretary responsible for matters relating to healthE
175item_code_2023_013211000132.11.00Needle holders and urine bags of tariff heading 3926E
176item_code_2023_013311000133.11.00Tourniquets of tariff number 39269099 for use by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to healthE
177item_code_2023_013411000134.11.00Taxable suppliers including fish feeding and handling water operations cold storage fish cages pons construction and maintenance and fish processing and handling imported or purchased for direct and exclusive use on the recommendation of the relevant state departmentE
178item_code_2023_013511000135.11.00Pre-fabricated biogas digestersE
179item_code_2023_013611000136.11.00BiogasE
180item_code_2023_013711000137.11.00Sustainable fuel briquettes and pellets for household and commercial useE
181item_code_2023_013811000138.11.00The supply of denatured ethanol of tariff number 22072000E
182item_code_2023_013911000139.11.00Tractors other than road tractors for semitrailersE
183item_code_2023_014011000140.11.00Plant and machinery of chapter 84v and 85 imported by manufactures of pharmaceutical products or investors in the manufacture of pharmaceutical products upon the recommendation of the Cabinet Secretary responsible for matters relating healthE
184item_code_2023_014111000141.11.00Medical oxygen supplied to registered hospitalsE
185item_code_2023_014211000142.11.00Urine bags, adult diapers, artificial breasts, colostomy or ileostomy bags for medical use.E
186item_code_2023_014311000143.11.00Inputs and raw materials used in the manufacturer of passenger motor vehicleE
187item_code_2023_014411000144.11.00Locally manufactured passenger motor vehicles Provided that in this paragraph locally manufactured passenger motor vehicle shall mean a motor vehicle for the transportation of passengers which is manufactured in Kenya and whose total value comprises at least thirty per cent of parts designed and manufactured in Kenya by an original equipment manufacturer operating in KenyaE
188item_code_2023_014511000145.11.00Taxable goods inputs and raw materials imported or locally purchased by company which goods are specified in the VAT Act 2013 First Schedule section A no 145E
189item_code_2023_014611000146.11.00Such capital goods the exemption of which the Cabinet Secretary may determine to promote investment in the manufacturing sector provided that the value of such investment is less than two billion shillingsE
190item_code_2023_000113010001.13.01Petroleum oils and oils obtained from bituminous minerals crudeB
191item_code_2023_000113020001.13.02Motor spirit gasoline regularB
192item_code_2023_000113030001.13.03Motor spirit gasoline premiumB
193item_code_2023_000113040001.13.04Aviation spiritB
194item_code_2023_000113050001.13.05Spirit type jet fuelB
195item_code_2023_000113060001.13.06Special boiling point spirit and white spiritB
196item_code_2023_000113070001.13.07Other light oils and preparationsB
197item_code_2023_000113080001.13.08Partly refined including topped crudesB
198item_code_2023_000113090001.13.09Kerosene type jet fuelB
199item_code_2023_000113100001.13.10Illuminating kerosene IKB
200item_code_2023_000113110001.13.11Other medium petroleum oils and preparationsB
201item_code_2023_000113120001.13.12gas oil automotive light amber for high speed enginesB
202item_code_2023_000113130001.13.13Other gas oilsB
203item_code_2023_000113140001.13.14Natural gas in gaseous stateB
204item_code_2023_000113150001.13.15Other natural gas in gaseous stateB
205item_code_2023_000113520001.13.52The liquefied petroleum gas including propane is classified under section 5 of the VAT Act subsection abB
206item_code_2023_000121010001.21.01the operation of current deposit or savings accounts including the provision of account statementsE
207item_code_2023_000121020001.21.02the issue transfer receipt or any other dealing with money including money transfer services and accepting over the counter payments of household bills but excluding the services of carriage of cash restocking of cash machines sorting or counting of moneyE
208item_code_2023_000121030001.21.03issuing of credit and debit cardsE
209item_code_2023_000121040001.21.04automated teller machine transactions excluding the supply of automated teller machines and the software to run itE
210item_code_2023_000121050001.21.05telegraphic money transfer servicesE
211item_code_2023_000121060001.21.06foreign exchange transactions including the supply of foreign drafts and international money ordersE
212item_code_2023_000121070001.21.07cheque handling processing clearing and settlement including special clearance or cancellation of chequesE
213item_code_2023_000121080001.21.08the making of any advances or the granting of any creditE
214item_code_2023_000121090001.21.09issuance of securities for money including bills of exchange promissory notes money and postal ordersE
215item_code_2023_000121100001.21.10the provision of guarantees letters of credit and acceptance and other forms of documentary creditE
216item_code_2023_000121110001.21.11the issue transfer receipt or any other dealing with bonds Sukuk debentures treasury bills shares and stocks and other forms of security or secondary security Act No 15 of 2017 s9E
217item_code_2023_000121120001.21.12the assignment of a debt for considerationE
218item_code_2023_000121130001.21.13the provision of the above financial services on behalf of another on a commission basisE
219item_code_2023_000121140001.21.14any services set out in items a to that are structured in conformity with Islamic finance Act No 15 of 2017 s9E
220item_code_2023_000221010002.21.01management and related insurance consultancy servicesE
221item_code_2023_000221020002.21.02actuarial servicesE
222item_code_2023_000221030002.21.03services of insurance assessors and loss adjustersE
223item_code_2023_000321010003.21.01education services provided by a preprimary primary or secondary schoolE
224item_code_2023_000321020003.21.02education services provided by a technical college or universityE
225item_code_2023_000321030003.21.03education services provided by an institution established for the promotion of adult education vocational training or technical education but shall not apply in respect of business or user training and other consultancy services designed to improve work practices and efficiency of an organizationE
226item_code_2023_000421000004.21.00Medical veterinary dental Ambulance and nursing servicesE
227item_code_2023_000521000005.21.00Agricultural animal husbandry and horticultural servicesE
228item_code_2023_000621000006.21.00Burial and cremation servicesE
229item_code_2023_000721000007.21.00Transportation of passengers by any means of conveyance excluding international air transport or where the means of conveyance is hired or charteredE
230item_code_2023_000821000008.21.00Supply by way of sale renting leasing hiring letting of land or residential premises residential premises means land or a building occupied or capable of being occupied as a residenceE
231item_code_2023_000921000009.21.00Community social and welfare services provided by National Government County Government or any political subdivision thereofE
232item_code_2023_001021000010.21.00Tea and coffee brokerage servicesE
233item_code_2023_001121010011.21.01services rendered by educational political religious welfare and other philanthropic associations to their members orE
234item_code_2023_001121020011.21.02social welfare services provided by charitable organizations registered or which are E from registration by the Registrar of Societies under section 10 of the Societies Act Cap108 or by the NGO Coordination Board under section 10 of the NGO Coordination Act Cap134 and whose income is exempt from tax under paragraph 10 of the 1st Schedule to the Income Tax Act Cap 470E
235item_code_2023_001221010012.21.01stage plays and performances which are conducted by educational institutions approved by the Cabinet Secretary for the time being responsible for education as part of learningE
236item_code_2023_001221020012.21.02sports games or cultural performances conducted under the auspices of the Ministry for the time being responsible for culture and social servicesE
237item_code_2023_001321010013.21.01Accommodation and restaurant services provided within establishments operated by an educational training institutions approved by the Cabinet Secretary for the time being responsible for education for the use of the staff and students by that institution orE
238item_code_2023_001321020013.21.02Accommodation and restaurant services provided within establishments operated by a medical institution approved by the Cabinet Secretary for the time being responsible for health for the use by the staff and patients of such institutions orE
239item_code_2023_001321030013.21.03Accommodation and restaurant services provided within canteens and cafeterias operated by an employer for the benefit of his employeesE
240item_code_2023_001421000014.21.00Conference services conducted for educational institutions as part of learning where such institutions are approved by the Ministry for the time being responsible for EducationE
241item_code_2023_001521000015.21.00Car park services provided by National Government County Government any political subdivision therefore by an employer to his employees on the premises of the employerE
242item_code_2023_001621000016.21.00The supply of airtime by any person other than by a provider of cellular mobile telephone services or wireless telephone servicesE
243item_code_2023_001721000017.21.00Betting gaming and lotteries servicesE
244item_code_2023_001821000018.21.00Hiring leasing and chartering of aircraftsE
245item_code_2023_002021000020.21.00Taxable services for direct and exclusive use in the implementation of official aid funded projects upon approval by the Cabinet Secretary to the National TreasuryE
246item_code_2023_002121000021.21.00Services imported or procured locally for use by the local film producers or local film agents upon recommendation by the Kenya Film Commission subject to approval by the Cabinet Secretary for the National TreasuryE
247item_code_2023_002321000023.21.00Supply of sewerage services by the national government a county government any political subdivision thereof or a person approved by the Cabinet Secretary for the time being responsible for water developmentE
248item_code_2023_002421000024.21.00Entry fees into the national parks and national reservesE
249item_code_2023_002521000025.21.00The services of tour operators excluding in house suppliesE
250item_code_2023_002621000026.21.00Taxable services for direct and exclusive use for the construction of tourism facilities recreational parks of fifty acres or more convention and conference facilities upon the recommendation by the Cabinet Secretary responsible formatters relating to recreational parksE
251item_code_2023_002721000027.21.00Taxable services for direct and exclusive use for the construction of specialized hospitals with accommodation facilities upon recommendation by the Cabinet Secretary responsible for health who shall issue guidelines for the criteria to determine the eligibility for the exemptionE
252item_code_2023_002921000029.21.00Postal services provide through the supply of postage stamps including rental post boxes or mail bags and subsidiary services theretoE
253item_code_2023_003321000033.21.00The transfer of assets and other transactions related to the transfer of assets into real estate investment trusts and asset backed securitiesE
254item_code_2023_000112000001.12.00The exportation of goodsC
255item_code_2023_000232000002.32.00The supply of goods or taxable services to an export processing zone business as specified in the Export Processing Zones Act Cap 517 as being eligible for duty and tax free importationC
256item_code_2023_000312000003.12.00Ship stores supplied to international sea or air carriers on international voyage or flightC
257item_code_2023_000412000004.12.00The supply of coffee and tea for export to coffee or tea auction centersC
258item_code_2023_000512000005.12.00Transportation of passengers by air carriers on international flightC
259item_code_2023_000622000006.22.00The supply of taxable services to international sea or air carriers on international voyage or flightC
260item_code_2023_000912000009.12.00Goods purchased from duty free shops by passengers departing to places outside KenyaC
261item_code_2023_001022000010.22.00Supply of taxable services in respect of goods in transitC
262item_code_2023_001112000011.12.00Inputs or raw materials either produced locally or imported supplied to pharmaceutical manufacturers in Kenya for manufacturing medicaments as approved from time to time by the Cabinet Secretary in consultation with the Cabinet Secretary responsible for matters relating to healthC
263item_code_2023_001232000012.32.00The supply of goods or taxable services to a special economic zone enterpriseC
264item_code_2023_001312020013.12.02The supply of ordinary breadC
265item_code_2023_001512000015.12.00Milk and cream not concentrated nor containing added sugar or other sweetening matter of tariff numbers as listed on the second schedule of the VAT Act 2013C
266item_code_2023_001612000016.12.00All inputs and raw materials whether produced locally or imported supplied to manufacturers of agricultural pest control products upon recommendation by the Cabinet Secretary for the time being responsible for agricultureC
267item_code_2023_001912000019.12.00Agricultural pest control productsC
268item_code_2023_002022000020.22.00The transportation of goods originating from Kenya to a place outside KenyaC
269item_code_2023_002122000021.22.00Transportation of sugarcane from farms to milling factoriesC
270item_code_2023_002212000022.12.00The supply of maize corn flour cassava flour wheat or meslin flour and maize flour containing cassava flour by more than ten percent in weightC
271item_code_2023_002322000023.22.00The exportation of taxable services in respect of business process outsourcingC
272item_code_2023_002412000024.12.00The Fertilizers of chapter 21C
273item_code_2023_002512000025.12.00Inputs of raw materials locally purchased or imported by manufacturers of fertilizer as approved from time to time by the Cabinet Secretary responsible for AgricultureC
274item_code_2023_000112010001.12.01Supply to Commonwealth and other Governments Goods consigned to officers or men on board a naval vessel belonging to another Commonwealth Government for their personal use or for consumption on board such vesselC
275item_code_2023_000112020001.12.02Supply to Commonwealth and other Governments Goods for the use of any of the Armed Forces of any allied powerC
276item_code_2023_000212010002.12.01Supply to diplomat or First arrivals persons Household and personal effects of any kind imported by entitled personnel or their dependents including one motor vehicle imported or supplied to them prior to clearance through customs within ninety days of their first arrival in Kenya or such longer period not exceeding three hundred and sixty days from the date of his arrival as may be approved by the Commissioner of Customs in specific cases where the entitled personnel have not been granted zero rating status in any other section of this ScheduleC
277item_code_2023_000212020002.12.02Supply to diplomat or First arrivals persons One motor vehicle which the ministry responsible for foreign affairs is satisfied as having been supplied or imported as a replacement for a motor vehicle originally imported or supplied under paragraph 1 which has been written off due to accident fire or theft Provided that tax shall be payable at the appropriate rate if the written off motor vehicle is disposed of locallyC
278item_code_2023_000232030002.32.03Supply to diplomat or First arrivals persons taxable supplies for the official use of the United Nations or its specialized agencies or any Commonwealth High Commission or of any foreign embassy consulate or diplomatic mission in KenyaC
279item_code_2023_000232040002.32.04Supply to diplomat or First arrivals persons taxable supplies for the use of a high official of the United Nations or its specialized agencies or a member of the diplomatic staff of any Commonwealth or foreign country where specific provision for such zero rating status is made by the Cabinet Secretary responsible for foreign affairsC
280item_code_2023_000212050002.12.05Supply to diplomat or First arrivals persons taxable supplies Goods for the United Nations or any of its specialized agencies for the support of a project in KenyaC
281item_code_2023_000312010003.12.01Supply to donor agencies with bilateral or multilateral agreements Household and personal effects of any kind imported by entitled personnel or their dependents including one motor vehicle imported or supplied to them prior to clearance through customs within ninety days of their first arrival in Kenya or such longer period not exceeding three hundred and sixty days from the date of his arrival as may be approved by the Commissioner of Customs in specific cases where the entitled personnel have not been granted zero rating status in any other section of this ScheduleC
282item_code_2023_000312020003.12.02Supply to donor agencies with bilateral or multilateral agreements One motor vehicle which the Commissioner is satisfied is supplied or is imported as a replacement of another motor vehicle originally supplied or imported under paragraph 1 and which has been written off due to accident fire or theftC
283item_code_2023_000432000004.32.00Supply to international and regional organizations Goods services and equipment imported by or supplied to donor agencies international and regional organizations with Diplomatic accreditation or bilateral or multilateral agreements with Kenya for their official useC
284item_code_2023_000532000005.32.00Supply to the War Graves Commission taxable supplies including official vehicles for the establishment and maintenance of war cemeteries by the Commonwealth War Graves Commission but excluding office supplies and equipment and the property of the Commissions staffC
285item_code_2023_000832000008.32.00Supply to National Red Cross Society and St John Ambulance taxable goods and services supplied or imported for official use in the provision of relief serviceC