19 March 2018 Kenya's High Court ruling stops placement of excise stamps on certain goods Kenya's High Court nullified the Excise Duty (Excisable Goods Management System) Regulations, 2017 issued under Legal Notice No. 53 of 2017 (EGMS Regulation) on March 12. The case was brought by Mr. Okiya Omtata Okoiti (the Petitioner) against the Kenya Revenue Authority (KRA), the National Treasury and SICPA Security Solutions SA (collectively, The Respondents). The regulations required manufacturers and importers of bottled water, juices, soda, other non-alcoholic beverages and cosmetics to affix excise stamps on such goods. The Court's order was issued on the basis that the regulations were enacted without adequate public participation, in an unconstitutional manner, and against the provisions of the Statutory Instruments Act. Accordingly, manufacturers and importers of the designated goods are no longer required to affix excise stamps. Document ID: 2018-0596 |
