Odoo18-Base/addons/l10n_ke/data/l10n_ke.item.code.csv

1	id	code	description	tax_rate
2	item_code_2023_00011100	0001.11.00	Bovine Semen of tariff number 05111000	E
3	item_code_2023_00021100	0002.11.00	Fish eggs and roes of tariff number 05119110	E
4	item_code_2023_00031100	0003.11.00	Animal semen other than of bovine of tariff number 05119110	E
5	item_code_2023_00041100	0004.11.00	Soya beans whether or not broken of tariff numbers 12011000 and 12019000	E
6	item_code_2023_00051100	0005.11.00	Groundnuts not roasted or otherwise cooked In shell of tariff number 12024100	E
7	item_code_2023_00061100	0006.11.00	Groundnuts not roasted or otherwise cooked Shelled whether or not broken of tariff number 12024200	E
8	item_code_2023_00071100	0007.11.00	Copra of tariff number 12030000	E
9	item_code_2023_00081100	0008.11.00	Linseed whether or not broken of tariff number 12040000	E
10	item_code_2023_00091100	0009.11.00	Low erucic acid rape or colza seed of tariff number 12051000	E
11	item_code_2023_00101100	0010.11.00	Other rape or colza seed of tariff number 12059000	E
12	item_code_2023_00111100	0011.11.00	Sunflower seeds whether or not broken of tariff number 12060000	E
13	item_code_2023_00121100	0012.11.00	Cotton seeds whether or not broken Seed of tariff numbers 12072100 and 12072900	E
14	item_code_2023_00131100	0013.11.00	Sesamum seeds whether or not broken of tariff number 12074000	E
15	item_code_2023_00141100	0014.11.00	Mustard seeds whether or not broken of tariff number 12070500	E
16	item_code_2023_00151100	0015.11.00	Safflower seeds whether or not broken 12076000	E
17	item_code_2023_00161100	0016.11.00	Other oil seeds and oleaginous fruits whether or not broken of tariff number 12079900	E
18	item_code_2023_00171101	0017.11.01	Pyrethrum flower of tariff number 12119020	E
19	item_code_2023_00171102	0017.11.02	Sugarcane of tariff number 12129300	E
20	item_code_2023_00171103	0017.11.03	Unprocessed produce of plant species camellia sinensis	E
21	item_code_2023_00181100	0018.11.00	Live animals of chapter 1	E
22	item_code_2023_00191100	0019.11.00	Meat and edible offals of chapter 2 excluding those of heading 0209 and 0210	E
23	item_code_2023_00201100	0020.11.00	Fish and crustaceans molluscs and other qauticinvertebrates of chapter 3 excluding those of tariff heading 0305 0306 and 0307	E
24	item_code_2023_00211100	0021.11.00	Unprocessed milk	E
25	item_code_2023_00221100	0022.11.00	Fresh birds eggs in shell	E
26	item_code_2023_00231100	0023.11.00	Edible Vegetables and certain roots and tubers of Chapter 7 excluding those of tariff heading 0711	E
27	item_code_2023_00241100	0024.11.00	Edible fruits and nuts peal of citrus fruits or melon of chapter 8 excluding those of tariff heading 0811 0812 0813 and 0814	E
28	item_code_2023_00251100	0025.11.00	Cereals of Chapter 10 excluding seeds of tariff heading 1002	E
29	item_code_2023_00301101	0030.11.01	Taxable 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 be	E
30	item_code_2023_00321100	0032.11.00	Syringes with or without needles of tariff no 90183100	E
31	item_code_2023_00351100	0035.11.00	Tubular metal needles and needles for sutures of tariff number 90183200	E
32	item_code_2023_00361100	0036.11.00	Catheters cannula and the like of tariff number 90183900	E
33	item_code_2023_00371100	0037.11.00	Blood bags	E
34	item_code_2023_00381100	0038.11.00	Blood and fluid infusion sets	E
35	item_code_2023_00391101	0039.11.01	Materials articles and equipment including motor vehicles Which are specially designed for the sole use by disabled blind or physically handicapped persons	E
36	item_code_2023_00391102	0039.11.02	Materials 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 exemption	E
37	item_code_2023_00391103	0039.11.03	Streptomycins and their derivatives salts thereof 29412000	E
38	item_code_2023_00391104	0039.11.04	Tetracycline and their derivatives salts thereof 29413000	E
39	item_code_2023_00391105	0039.11.05	Chloramphenicol and its derivatives salts thereof 29414000	E
40	item_code_2023_00391106	0039.11.06	Erythromycin and its derivatives salts thereof 29415000	E
41	item_code_2023_00391107	0039.11.07	Other Antibiotics 29419000	E
42	item_code_2023_00391108	0039.11.08	Extracts of glands or other organs or of their secretions 30012000	E
43	item_code_2023_00391111	0039.11.11	Vaccines for Human Medicine 30022000	E
44	item_code_2023_00391112	0039.11.12	Vaccines for veterinary medicine 30023000	E
45	item_code_2023_00391113	0039.11.13	Medicaments Containing penicillin or derivatives thereof with penicillanic acid structure or streptomycins or their derivatives 30031000	E
46	item_code_2023_00391114	0039.11.14	Medicaments containing other antibiotics not put up in measured doses or in forms for retail sale 30032000	E
47	item_code_2023_00391115	0039.11.15	Medicacaments containing insulin not put up in measured doses or in forms for retail sale 30033100	E
48	item_code_2023_00391116	0039.11.16	Other 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 30033900	E
49	item_code_2023_00391117	0039.11.17	Medicaments 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 30034000	E
50	item_code_2023_00391118	0039.11.18	Other 30039000	E
51	item_code_2023_00391119	0039.11.19	Infusion solutions for ingestion other than by mouth not put up in measured doses or in forms or pickings for retail sale 30039010	E
52	item_code_2023_00391120	0039.11.20	Other 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 30039090	E
53	item_code_2023_00391121	0039.11.21	Medicaments 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 30041000	E
54	item_code_2023_00391122	0039.11.22	Medicaments containing other antibiotics put up in measured doses or in forms or packings for retail sale 30042000	E
55	item_code_2023_00391123	0039.11.23	Medicaments containing insulin put up in measured doses or in forms or packings for retail sale 30043100	E
56	item_code_2023_00391124	0039.11.24	Medicaments containing adrenal cortical hormones put up in measured doses or in forms or packings for retail sale 30043200	E
57	item_code_2023_00391125	0039.11.25	Other 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 30043900	E
58	item_code_2023_00391126	0039.11.26	Containing ephedrine or its salts 30044100	E
59	item_code_2023_00391127	0039.11.27	Containing pseudoephedrine 30044200	E
60	item_code_2023_00391128	0039.11.28	Other 30045000	E
61	item_code_2023_00391129	0039.11.29	Other medicaments containing vitamins or other products of heading No 2936 put up in measured doses or in forms or packings for retail sale 30045000	E
62	item_code_2023_00391130	0039.11.30	Other 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 30049000	E
63	item_code_2023_00391131	0039.11.31	Other 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 30049090	E
64	item_code_2023_00391132	0039.11.32	Adhesive 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 30051000	E
65	item_code_2023_00391133	0039.11.33	White 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 30059010	E
66	item_code_2023_00391134	0039.11.34	Other 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 30059090	E
67	item_code_2023_00391135	0039.11.35	Sterile 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 30061000	E
68	item_code_2023_00391136	0039.11.36	Blood grouping reagents 30062000	E
69	item_code_2023_00391137	0039.11.37	Opacifying preparations for Xray examinations diagnostic reagents designed to be administered to the patient 30063000	E
70	item_code_2023_00391138	0039.11.38	Dental cements and other dental fillings bone reconstruction cements 30064000	E
71	item_code_2023_00391139	0039.11.39	Firstaid boxes and kits 30065000	E
72	item_code_2023_00391140	0039.11.40	Chemical contraceptive preparations based on hormone pr spermicides 30066000	E
73	item_code_2023_00391141	0039.11.41	Gel 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 30067000	E
74	item_code_2023_00391142	0039.11.42	Appliances identifiable for ostomy use 30069100	E
75	item_code_2023_00391143	0039.11.43	Waste pharmaceuticals 30069200	E
76	item_code_2023_00391150	0039.11.50	Aeroplanes and other Aircraft or unladen weight exceeding 2000kg but not exceeding 15000kg 88023000	E
77	item_code_2023_00391151	0039.11.51	Aeroplanes and other Aircraft of unladen weight exceeding 15000kg 88024000	E
78	item_code_2023_00391153	0039.11.53	Spacecraft including satellites and suborbital and spacecraft launch vehicles 88026000	E
79	item_code_2023_00391157	0039.11.57	Sanitary towels pads and tampons 96190010	E
80	item_code_2023_00391162	0039.11.62	Milk specially prepared for infants and tariff no as listed in the first schedule of VAT Act 2013 04022910	E
81	item_code_2023_00391165	0039.11.65	Semi milled or wholly milled rice whether polished or glazed 10063000	E
82	item_code_2023_00391169	0039.11.69	Protein concentrates and textured protein substances 21061000	E
83	item_code_2023_00391170	0039.11.70	Food preparations specially prepared from infants 21069010	E
84	item_code_2023_00391171	0039.11.71	Other food preparations not elsewhere specified or included 21069099	E
85	item_code_2023_00391172	0039.11.72	Vitamin C and its derivatives 29362700	E
86	item_code_2023_00391173	0039.11.73	Other Heparin and its salts 30019000	E
87	item_code_2023_00391174	0039.11.74	Other human or animal substances prepared for therapeutic or prophylactic uses not elsewhere specified or included 30019000	E
88	item_code_2023_00391175	0039.11.75	Malaria diagnostic test kits 30021100	E
89	item_code_2023_00391176	0039.11.76	Antisera and other blood fractions 30021200	E
90	item_code_2023_00391177	0039.11.77	Immunological products unmixed not put up in measured doses or in forms or packagings for retail sale 30021200	E
91	item_code_2023_00391178	0039.11.78	Immunological products mixed not put up in measured doses or in forms or packagings for retail sale 30021400	E
92	item_code_2023_00391179	0039.11.79	Immunological products put up in measured doses or in forms or packagings for retail sale 30021500	E
93	item_code_2023_00391180	0039.11.80	Other Antisera other blood fractions and immunological products whether or not modified or obtained by means of biotechnological process 30021900	E
94	item_code_2023_00391181	0039.11.81	Insulin 30033100	E
95	item_code_2023_00391182	0039.11.82	Other medicaments containing alkaloids or derivatives containing norephedrine or its salts 30044300	E
96	item_code_2023_00391183	0039.11.83	Other containing antimalarial active principles described in Subheading Note 2 30046000	E
97	item_code_2023_00391184	0039.11.84	Food supplements 21069091	E
98	item_code_2023_00391185	0039.11.85	Milk 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 04022100	E
99	item_code_2023_00391186	0039.11.86	Other milk in powder granules or other solid forms of a fat content by weight exceeding one point five percent 04022900	E
100	item_code_2023_00391187	0039.11.87	Other not containing added sugar or other sweetening mater 04029100	E
101	item_code_2023_00391188	0039.11.88	Other milk 04029900	E
102	item_code_2023_00391189	0039.11.89	Orthopedic or fracture appliances 90211000	E
103	item_code_2023_00391190	0039.11.90	Other artificial parts of the body Pacemakers for stimulating heart muscles excluding parts and accessories 90215000	E
104	item_code_2023_00391191	0039.11.91	Hydrometers 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 90251900	E
105	item_code_2023_00391192	0039.11.92	Airway Guedel and Ambu bags 90192000	E
106	item_code_2023_00391193	0039.11.93	Blood giving set and infusion sets 90189000	E
107	item_code_2023_00401100	0040.11.00	Made up fishing nets of manmade textile material of tariff number 56081100	E
108	item_code_2023_00411100	0041.11.00	Mosquito nets of tariff No 63049110	E
109	item_code_2023_00431100	0043.11.00	Materials 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 2013	E
110	item_code_2023_00441100	0044.11.00	Unprocessed green tea	E
111	item_code_2023_00481100	0048.11.00	Inputs 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 petroleum	E
112	item_code_2023_00491100	0049.11.00	Aircraft parts of heading 8803 excluding parts of goods of heading 8801	E
113	item_code_2023_00511100	0051.11.00	Taxable 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 Treasury	E
114	item_code_2023_00541100	0054.11.00	Goods 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 Treasury	E
115	item_code_2023_00561100	0056.11.00	Inputs or raw materials locally purchased or imported by manufacturers of agricultural machinery and implements upon approval by the Cabinet Secretary responsible for industrialization	E
116	item_code_2023_00571100	0057.11.00	All goods including material supplies equipment machinery and motor vehicles for official use by the Kenya Defense Forces and the National Police Service	E
117	item_code_2023_00581100	0058.11.00	Direction finding compasses instruments and appliances for aircraft	E
118	item_code_2023_00591100	0059.11.00	Wheat seeds of tariff numbers 10011100 and 10019100	E
119	item_code_2023_00621100	0062.11.00	Taxable 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 parks	E
120	item_code_2023_00631100	0063.11.00	Taxable 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 full	E
121	item_code_2023_00661100	0066.11.00	Inputs 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 energy	E
122	item_code_2023_00661101	0066.11.01	Bioethanol vapor BEV Stoves classified under HS Code 73211100 cooking appliances and plate warmers for liquid fuel	E
123	item_code_2023_00681100	0068.11.00	Super absorbent polymer SAP of tariff number 39069000	E
124	item_code_2023_00691100	0069.11.00	Carrier tissue white 1 ply 14 point 5 GSM	E
125	item_code_2023_00701100	0070.11.00	IP super soft fluff pulp for fluff 310 treated pulp 488 times 125 mm cellulose of tariff number 47032100	E
126	item_code_2023_00711100	0071.11.00	Perforated PE film 15 to 22 gsm of tariff number 39219000	E
127	item_code_2023_00721100	0072.11.00	Spun bound nonwoven 15 to 25 gsm of tariff number 56031100	E
128	item_code_2023_00731100	0073.11.00	Airlid paper with super absorbent polymer 180gsm67 of tariff number 48030000	E
129	item_code_2023_00741100	0074.11.00	Airlid paper with super absorbent polymer 80gsm67 of tariff number 480300	E
130	item_code_2023_00771100	0077.11.00	Pressure sensitive adhesive of tariff number 35069100	E
131	item_code_2023_00781100	0078.11.00	Plain polythene film LPDE of tariff number 39211910	E
132	item_code_2023_00791100	0079.11.00	Plain polythene film PE of tariff number 39211910	E
133	item_code_2023_00801100	0080.11.00	PE white 25 40 gsm release paper of tariff number 48114900	E
134	item_code_2023_00811100	0081.11.00	ADL 25 to 40 gsm of tariff number 56031100	E
135	item_code_2023_00821100	0082.11.00	Elasticized side tape of tariff number 54024400	E
136	item_code_2023_00831100	0083.11.00	12 to 16 gsm spun bound piyropo nonwoven cover stock 12gsm spun bound PP nonwoven SMS hydrophobic leg cuffs of tariff number 56031100	E
137	item_code_2023_00841100	0084.11.00	Polymetric elastic 2 over 3 strands of tariff number 39199010	E
138	item_code_2023_00891100	0089.11.00	Any 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 aviation	E
139	item_code_2023_00901100	0090.11.00	Inputs for the manufacture of pesticides upon recommendation by the Cabinet Secretary for the time being responsible for matters relating to agriculture	E
140	item_code_2023_00911100	0091.11.00	Specially 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 91	E
141	item_code_2023_00951100	0095.11.00	The 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 use	E
142	item_code_2023_00961101	0096.11.01	Articles 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 firefighting	E
143	item_code_2023_00961102	0096.11.02	Personal 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 disease	E
144	item_code_2023_00991100	0099.11.00	Goods imported by passengers arriving from places outside Kenya as specified in the VAT Act 2013 First Schedule section A no 99	E
145	item_code_2023_01001100	0100.11.00	Taxable 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 100	E
146	item_code_2023_01011100	0101.11.00	Alcoholic or nonalcoholic beverages supplied to the Kenya Defense Forces Canteen Organization	E
147	item_code_2023_01031100	0103.11.00	Hearing aids excluding parts and accessories of tariff Number 90214000	E
148	item_code_2023_01051100	0105.11.00	Locally manufactured motherboards	E
149	item_code_2023_01061100	0106.11.00	Inputs for the manufacture of motherboards approved by the Cabinet Secretary responsible for information communication technology	E
150	item_code_2023_01071100	0107.11.00	Plant machinery and equipment used in the construction of a plastics recycling plant	E
151	item_code_2023_01081100	0108.11.00	The 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 paragraph	E
152	item_code_2023_01091100	0109.11.00	Goods 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 housing	E
153	item_code_2023_01101100	0110.11.00	Musical instruments and other musical equipment imported or purchased locally for exclusive use by educational institutions upon recommendation by the Cabinet Secretary responsible for Education	E
154	item_code_2023_01111100	0111.11.00	Maize corn seeds of tariff no 10051000	E
155	item_code_2023_01121100	0112.11.00	Taxable 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 be	E
156	item_code_2023_01131100	0113.11.00	Specialized 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 energy	E
157	item_code_2023_01141100	0114.11.00	Taxable 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 energy	E
158	item_code_2023_01151100	0115.11.00	Medical ventilators and the inputs for the manufacture of medical ventilators upon recommendation by the cabinet secretary responsible for matters relating to health	E
159	item_code_2023_01161100	0116.11.00	Physiotherapy 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 health	E
160	item_code_2023_01171100	0117.11.00	Dexpanthenol of tariff number 33049900 used for medical nappy rash treatment by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to health	E
161	item_code_2023_01181100	0118.11.00	Medicaments 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 uses	E
162	item_code_2023_01191100	0119.11.00	Diagnostic 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 health	E
163	item_code_2023_01201100	0120.11.00	Electro diagnostic apparatus of tariff numbers 90181100 90181300 90181400 90181900 90182000 90189000 upon approval by the cabinet secretary responsible for matters relating to health	E
164	item_code_2023_01211100	0121.11.00	Other 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 health	E
165	item_code_2023_01221100	0122.11.00	Other 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 health	E
166	item_code_2023_01231100	0123.11.00	Ozone therapy Oxygen therapy aerosol therapy artificial respiration or other therapeutic respiration apparatus upon approval by the cabinet secretary responsible for matters relating to health	E
167	item_code_2023_01241100	0124.11.00	Other 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 health	E
168	item_code_2023_01251100	0125.11.00	Artificial 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 health	E
169	item_code_2023_01261100	0126.11.00	Apparatus 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 health	E
170	item_code_2023_01271100	0127.11.00	Apparatus 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 health	E
171	item_code_2023_01281100	0128.11.00	Discs 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 health	E
172	item_code_2023_01291100	0129.11.00	Weighing 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 health	E
173	item_code_2023_01301100	0130.11.00	Foetal 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 health	E
174	item_code_2023_01311100	0131.11.00	Sterilizer Dry Heat Wgd001Grx05A Pc autoclave steam tables tops of tariff number 84192000 upon approval by the cabinet secretary responsible for matters relating to health	E
175	item_code_2023_01321100	0132.11.00	Needle holders and urine bags of tariff heading 3926	E
176	item_code_2023_01331100	0133.11.00	Tourniquets of tariff number 39269099 for use by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to health	E
177	item_code_2023_01341100	0134.11.00	Taxable 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 department	E
178	item_code_2023_01351100	0135.11.00	Pre-fabricated biogas digesters	E
179	item_code_2023_01361100	0136.11.00	Biogas	E
180	item_code_2023_01371100	0137.11.00	Sustainable fuel briquettes and pellets for household and commercial use	E
181	item_code_2023_01381100	0138.11.00	The supply of denatured ethanol of tariff number 22072000	E
182	item_code_2023_01391100	0139.11.00	Tractors other than road tractors for semitrailers	E
183	item_code_2023_01401100	0140.11.00	Plant 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 health	E
184	item_code_2023_01411100	0141.11.00	Medical oxygen supplied to registered hospitals	E
185	item_code_2023_01421100	0142.11.00	Urine bags, adult diapers, artificial breasts, colostomy or ileostomy bags for medical use.	E
186	item_code_2023_01431100	0143.11.00	Inputs and raw materials used in the manufacturer of passenger motor vehicle	E
187	item_code_2023_01441100	0144.11.00	Locally 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 Kenya	E
188	item_code_2023_01451100	0145.11.00	Taxable 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 145	E
189	item_code_2023_01461100	0146.11.00	Such 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 shillings	E
190	item_code_2023_00011301	0001.13.01	Petroleum oils and oils obtained from bituminous minerals crude	B
191	item_code_2023_00011302	0001.13.02	Motor spirit gasoline regular	B
192	item_code_2023_00011303	0001.13.03	Motor spirit gasoline premium	B
193	item_code_2023_00011304	0001.13.04	Aviation spirit	B
194	item_code_2023_00011305	0001.13.05	Spirit type jet fuel	B
195	item_code_2023_00011306	0001.13.06	Special boiling point spirit and white spirit	B
196	item_code_2023_00011307	0001.13.07	Other light oils and preparations	B
197	item_code_2023_00011308	0001.13.08	Partly refined including topped crudes	B
198	item_code_2023_00011309	0001.13.09	Kerosene type jet fuel	B
199	item_code_2023_00011310	0001.13.10	Illuminating kerosene IK	B
200	item_code_2023_00011311	0001.13.11	Other medium petroleum oils and preparations	B
201	item_code_2023_00011312	0001.13.12	gas oil automotive light amber for high speed engines	B
202	item_code_2023_00011313	0001.13.13	Other gas oils	B
203	item_code_2023_00011314	0001.13.14	Natural gas in gaseous state	B
204	item_code_2023_00011315	0001.13.15	Other natural gas in gaseous state	B
205	item_code_2023_00011352	0001.13.52	The liquefied petroleum gas including propane is classified under section 5 of the VAT Act subsection ab	B
206	item_code_2023_00012101	0001.21.01	the operation of current deposit or savings accounts including the provision of account statements	E
207	item_code_2023_00012102	0001.21.02	the 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 money	E
208	item_code_2023_00012103	0001.21.03	issuing of credit and debit cards	E
209	item_code_2023_00012104	0001.21.04	automated teller machine transactions excluding the supply of automated teller machines and the software to run it	E
210	item_code_2023_00012105	0001.21.05	telegraphic money transfer services	E
211	item_code_2023_00012106	0001.21.06	foreign exchange transactions including the supply of foreign drafts and international money orders	E
212	item_code_2023_00012107	0001.21.07	cheque handling processing clearing and settlement including special clearance or cancellation of cheques	E
213	item_code_2023_00012108	0001.21.08	the making of any advances or the granting of any credit	E
214	item_code_2023_00012109	0001.21.09	issuance of securities for money including bills of exchange promissory notes money and postal orders	E
215	item_code_2023_00012110	0001.21.10	the provision of guarantees letters of credit and acceptance and other forms of documentary credit	E
216	item_code_2023_00012111	0001.21.11	the 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 s9	E
217	item_code_2023_00012112	0001.21.12	the assignment of a debt for consideration	E
218	item_code_2023_00012113	0001.21.13	the provision of the above financial services on behalf of another on a commission basis	E
219	item_code_2023_00012114	0001.21.14	any services set out in items a to that are structured in conformity with Islamic finance Act No 15 of 2017 s9	E
220	item_code_2023_00022101	0002.21.01	management and related insurance consultancy services	E
221	item_code_2023_00022102	0002.21.02	actuarial services	E
222	item_code_2023_00022103	0002.21.03	services of insurance assessors and loss adjusters	E
223	item_code_2023_00032101	0003.21.01	education services provided by a preprimary primary or secondary school	E
224	item_code_2023_00032102	0003.21.02	education services provided by a technical college or university	E
225	item_code_2023_00032103	0003.21.03	education 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 organization	E
226	item_code_2023_00042100	0004.21.00	Medical veterinary dental Ambulance and nursing services	E
227	item_code_2023_00052100	0005.21.00	Agricultural animal husbandry and horticultural services	E
228	item_code_2023_00062100	0006.21.00	Burial and cremation services	E
229	item_code_2023_00072100	0007.21.00	Transportation of passengers by any means of conveyance excluding international air transport or where the means of conveyance is hired or chartered	E
230	item_code_2023_00082100	0008.21.00	Supply 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 residence	E
231	item_code_2023_00092100	0009.21.00	Community social and welfare services provided by National Government County Government or any political subdivision thereof	E
232	item_code_2023_00102100	0010.21.00	Tea and coffee brokerage services	E
233	item_code_2023_00112101	0011.21.01	services rendered by educational political religious welfare and other philanthropic associations to their members or	E
234	item_code_2023_00112102	0011.21.02	social 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 470	E
235	item_code_2023_00122101	0012.21.01	stage plays and performances which are conducted by educational institutions approved by the Cabinet Secretary for the time being responsible for education as part of learning	E
236	item_code_2023_00122102	0012.21.02	sports games or cultural performances conducted under the auspices of the Ministry for the time being responsible for culture and social services	E
237	item_code_2023_00132101	0013.21.01	Accommodation 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 or	E
238	item_code_2023_00132102	0013.21.02	Accommodation 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 or	E
239	item_code_2023_00132103	0013.21.03	Accommodation and restaurant services provided within canteens and cafeterias operated by an employer for the benefit of his employees	E
240	item_code_2023_00142100	0014.21.00	Conference services conducted for educational institutions as part of learning where such institutions are approved by the Ministry for the time being responsible for Education	E
241	item_code_2023_00152100	0015.21.00	Car park services provided by National Government County Government any political subdivision therefore by an employer to his employees on the premises of the employer	E
242	item_code_2023_00162100	0016.21.00	The supply of airtime by any person other than by a provider of cellular mobile telephone services or wireless telephone services	E
243	item_code_2023_00172100	0017.21.00	Betting gaming and lotteries services	E
244	item_code_2023_00182100	0018.21.00	Hiring leasing and chartering of aircrafts	E
245	item_code_2023_00202100	0020.21.00	Taxable services for direct and exclusive use in the implementation of official aid funded projects upon approval by the Cabinet Secretary to the National Treasury	E
246	item_code_2023_00212100	0021.21.00	Services 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 Treasury	E
247	item_code_2023_00232100	0023.21.00	Supply 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 development	E
248	item_code_2023_00242100	0024.21.00	Entry fees into the national parks and national reserves	E
249	item_code_2023_00252100	0025.21.00	The services of tour operators excluding in house supplies	E
250	item_code_2023_00262100	0026.21.00	Taxable 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 parks	E
251	item_code_2023_00272100	0027.21.00	Taxable 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 exemption	E
252	item_code_2023_00292100	0029.21.00	Postal services provide through the supply of postage stamps including rental post boxes or mail bags and subsidiary services thereto	E
253	item_code_2023_00332100	0033.21.00	The transfer of assets and other transactions related to the transfer of assets into real estate investment trusts and asset backed securities	E
254	item_code_2023_00011200	0001.12.00	The exportation of goods	C
255	item_code_2023_00023200	0002.32.00	The 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 importation	C
256	item_code_2023_00031200	0003.12.00	Ship stores supplied to international sea or air carriers on international voyage or flight	C
257	item_code_2023_00041200	0004.12.00	The supply of coffee and tea for export to coffee or tea auction centers	C
258	item_code_2023_00051200	0005.12.00	Transportation of passengers by air carriers on international flight	C
259	item_code_2023_00062200	0006.22.00	The supply of taxable services to international sea or air carriers on international voyage or flight	C
260	item_code_2023_00091200	0009.12.00	Goods purchased from duty free shops by passengers departing to places outside Kenya	C
261	item_code_2023_00102200	0010.22.00	Supply of taxable services in respect of goods in transit	C
262	item_code_2023_00111200	0011.12.00	Inputs 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 health	C
263	item_code_2023_00123200	0012.32.00	The supply of goods or taxable services to a special economic zone enterprise	C
264	item_code_2023_00131202	0013.12.02	The supply of ordinary bread	C
265	item_code_2023_00151200	0015.12.00	Milk 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 2013	C
266	item_code_2023_00161200	0016.12.00	All 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 agriculture	C
267	item_code_2023_00191200	0019.12.00	Agricultural pest control products	C
268	item_code_2023_00202200	0020.22.00	The transportation of goods originating from Kenya to a place outside Kenya	C
269	item_code_2023_00212200	0021.22.00	Transportation of sugarcane from farms to milling factories	C
270	item_code_2023_00221200	0022.12.00	The supply of maize corn flour cassava flour wheat or meslin flour and maize flour containing cassava flour by more than ten percent in weight	C
271	item_code_2023_00232200	0023.22.00	The exportation of taxable services in respect of business process outsourcing	C
272	item_code_2023_00241200	0024.12.00	The Fertilizers of chapter 21	C
273	item_code_2023_00251200	0025.12.00	Inputs of raw materials locally purchased or imported by manufacturers of fertilizer as approved from time to time by the Cabinet Secretary responsible for Agriculture	C
274	item_code_2023_00011201	0001.12.01	Supply 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 vessel	C
275	item_code_2023_00011202	0001.12.02	Supply to Commonwealth and other Governments Goods for the use of any of the Armed Forces of any allied power	C
276	item_code_2023_00021201	0002.12.01	Supply 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 Schedule	C
277	item_code_2023_00021202	0002.12.02	Supply 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 locally	C
278	item_code_2023_00023203	0002.32.03	Supply 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 Kenya	C
279	item_code_2023_00023204	0002.32.04	Supply 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 affairs	C
280	item_code_2023_00021205	0002.12.05	Supply 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 Kenya	C
281	item_code_2023_00031201	0003.12.01	Supply 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 Schedule	C
282	item_code_2023_00031202	0003.12.02	Supply 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 theft	C
283	item_code_2023_00043200	0004.32.00	Supply 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 use	C
284	item_code_2023_00053200	0005.32.00	Supply 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 Commission’s staff	C
285	item_code_2023_00083200	0008.32.00	Supply to National Red Cross Society and St John Ambulance taxable goods and services supplied or imported for official use in the provision of relief service	C