eTims Items Classification

Column Definitions #

Column nameExplanation
itemClsCdItem Class Code
itemClsNmItem Class Name
itemClsLvlItem Class Level
taxTyCdTaxation Type Code
mjrTgYnWhether it is frequently used item
useYnUsed / UnUsed

Items Class table #

99000000VAT Act1Y
99011000Exempt Goods (Paragraph 1 – 99)3Y
99011001Bovine Semen of tariff number 051110004Y
99011002Fish eggs and roes of tariff number 05119901104Y
99011003Animal semen other than of bovine of tariff number 05119990104Y
99011004Soya beans whether or not broken of tariff numbers 12011000 and 120190004Y
99011005Groundnuts not roasted or otherwise cooked In shell of tariff number 120241004Y
99011006Groundnuts not roasted or otherwise cooked Shelled whether or not broken of tariff number 120242004Y
99011007Copra of tariff number 120300004Y
99011008Linseed whether or not broken of tariff number 120400004Y
99011009Low erucic acid rape or colza seed of tariff number 120510004Y
99011010Other rape or colza seed of tariff number 120590004Y
99011011Sunflower seeds whether or not broken of tariff number 120600004Y
99011012Cotton seeds whether or not broken Seed of tariff numbers 12072100 and 120729004Y
99011013Sesamum seeds whether or not broken of tariff number 120740004Y
99011014Mustard seeds whether or not broken of tariff number 120750004Y
99011015Safflower seeds whether or not broken 120760004Y
99011016Other oil seeds and oleaginous fruits whether or not broken of tariff number 120799004Y
99011017Sugarcane of tariff number 1212990300;Sugarcane of tariff number 1212990300;Unprocessed produce of plant species camellia sinensis4Y
99011018Live animals of chapter 14Y
99011019Meat and edible offals of chapter 2 excluding those of heading 0209 and 02104Y
99011020Fish and crustaceans molluscs and other aquatic invertebrates of chapter 3 excluding those of tariff heading 0305 0306 and 03074Y
99011021Unprocessed milk4Y
99011022Fresh birds eggs in shell4Y
99011023Edible Vegetables and certain roots and tubers of Chapter 7 excluding those of tariff heading 07114Y
99011024Edible fruits and nuts peal of citrus fruits or melon of chapter 8 excluding those of tariff heading 0811 0812 0813 and 08144Y
99011025Cereals of chapter 10 excluding seeds of tariff heading 10024Y
99011032Syringes with or without needles of tarrif no 901831004Y
99011035Tubular metal needles and needles for sutures of tariff number 901832004Y
99011036Catheters cannulae and the like of tariff number 901839004Y
99011037Blood bags4Y
99011038Blood and fluid infusion sets4Y
99011039Materials articles and equipment including motor vehicles listed under the first schedule paragraph 39 of the VAT Act.4Y
99011040Madeup fishing nets of manmade textile material of tariff number 560811004Y
99011041Mosquito nets of tariff No 63049901104Y
99011043Materials waste residues and by products 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 20134Y
99011044Unprocessed green tea4Y
99011048Inputs or raw materials supplied to solar equipment manufacturers for manufacture of solar equipment or deep cycle sealed batteries which exclusively use or store solar power4Y
99011049Aircraft parts of heading 8803 excluding parts of goods of heading 88014Y
99011051Taxable 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 Treasury4Y
99011054Goods 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 CS TNT4Y
99011056Inputs or raw materials locally purchased or imported by manufacturers of agricultural machinery and implements upon approval by the Cabinet Secretary responsible for industrialization4Y
99011057All goods including material supplies equipment machinery and motor vehicles for official use by the Kenya Defence Forces and the National Police Service4Y
99011058Direction finding compasses instruments and appliances for aircraft4Y
99011059Wheat seeds of tariff numbers 10011100 and 10019901004Y
99011062Taxable 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 parks4Y
99011063Taxable 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 exempted taxable goods is made in full4Y
99011066Inputs or raw materials locally purchased or imported by manufacturers of clean cook stoves approved by the CS TNT upon recommendation by the CS responsible for energy4Y
99011068Super absorbent polymer SAP of tariff number 390690004Y
99011069Carrier tissue white 1 ply 14 point 5 GSM 470321004Y
99011070IP super soft fluff pulp for fluff 310 treated pulp 488 times 125 mm cellose of tariff number 470321004Y
99011071Perforated PE film 15 to 22 gsm of tariff number 39902190004Y
99011072Spunbound nonwoven 15 to 25 gsm of tariff number 560311004Y
99011073Airlid paper with super absorbent polymer 180gsm67 of tariff number 480300004Y
99011074Airlid paper with super absorbent polymer 80gsm67 of tariff number 480300004Y
99011077Pressure sensitive adhesive of tariff number 35069901004Y
99011078Plain polythene filmLPDE of tariff number 3990211990104Y
99011079Plain polythene filmPE of tariff number 3990211990104Y
99011080PE white 25 to 40 gsm release paper of tarrif number 481149004Y
99011081ADL 25 to 40 gsm of tariff number 560311004Y
99011082Elasticized side tape of tariff number 540244004Y
9901108312 to 16 gsm spunbound piyropo nonwoven coverstock 12gsm spunbound PP nonwoven SMS hydrophobic leg cuffs of tariff number 560311004Y
99011084Polymetric elastic 2 over 3 strands of tariff number 39901990104Y
99011089Any 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 aviation4Y
99011090Inputs for the manufacture of pesticides upon recommendation by the Cabinet Secretary for the time being responsible for matters relating to agriculture4Y
99011091Locally assembled motor vehicles for transportation of tourists purchased before clearance through Customs following conditions as specified in the VAT Act 2013 1st Schedule Section A no99014Y
99011095The supply of natural water excluding bottled water by a NG, CGor any political subdivision thereof or a person approved by the CS responsible for water development for domestic or for industrial use4Y
99011096Articles of apparel clothing accessories and equipment specially designed for safety or protective purposes for use in registered hospitals and clinics or by CG or LA in firefighting4Y
99011099Goods imported by passengers arriving from places outside Kenya as specified in the VAT Act 2013 First Schedule section A no 994Y
99011100Exempt Goods (Paragraph 100 – 146)3Y
99011101Alcoholic or non alcoholic beverages supplied to the Kenya Defence Forces Canteen Organization4Y
99011103Hearing aids excluding parts and accessories of tariff Number 902140004Y
99011105Locally manufactured motherboards4Y
99011106Inputs for the manufacture of motherboards approved by the Cabinet Secretary responsible for information communication technology4Y
99011107Plant machinery and equipment used in the construction of a plastics recycling plant4Y
99011108The 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 paragra4Y
99011109Goods imported or purchased locally for the direct and exclusive use in the construction of houses under an affordable housing scheme approved by the CS on the recommendation of the CS responsible for matters relating to housing4Y
99011110Musical instruments and other musical equipment imported or purchased locally for exclusive use by educational institutions upon recommendation by the Cabinet Secretary responsible for Education4Y
99011111Maize corn seeds of tariff no 100510004Y
99011112Taxable good excl. motor vehicle imported or purchased for direct exclusive use in geothermal, oil, mining prospecting, exploration, product sharing as per the Energy Act 2019, Petroleum Act 2019, the Mining Act 2016 upon recommendation by the CS4Y
99011113Specialized equipment for the development and generation of solar and wind energy upon recommendation to the commissioner by the cabinet secretary responsible for matters relating to energy4Y
99011114Taxable goods supplied to persons that had a contract with the government prior to 25-04-2020 and contract provided for exemption from VAT provided that this exemption shall apply to the unexpired period of contract upon recommendation by CS Energy4Y
99011115Medical ventilators and the inputs for the manufacture of medical ventilators upon recommendation by the cabinet secretary responsible for matters relating to health4Y
99011116Physiotherapy accessories treadmills for cardiology therapy and treatment of tariff number 9506990100 for use by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to health4Y
99011117Dexpanthenol of tariff number 33049900 used for medical nappy rash treatment by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to health4Y
99011118Medicaments of tariff number 30034100 30034200 30034300 30034900 30036000 excluding goods of heading 3002 3005 or 3006 consisting of two or more constituents which have been mixed together for theraputic or prophylactic uses4Y
99011119Diagnostic 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 or 3006 certified reference materials upon approval by CS Health4Y
99011120Electrodiagnostic apparatus of tariff numbers 90181100 90181200 90181300 90181400 90181900 90182000 90189000 upon approval by the cabinet secretary responsible for matters relating to health4Y
99011121Other 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 CS Health4Y
99011122Other 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 CS Health4Y
99011123Ozone therapy Oxygen therapy aerosol therapy artificial respiration or other theraputic respiration apapratus upon approval by CS Health4Y
99011124Other breathing appliances and gas masks excluding protective masks having neither mechanical parts nor replaceable filters upon approval by CS Health4Y
99011125Artificial teeth and dental fittings of tariff number 90212100 90212900 and artificial parts of the body of tariff number 90213100 90213900 90215000 and 90219000 upon approval by CS Health4Y
99011126Apparatus based on the use of x rays whether or not for medical surgical or dental of tariff numbers 90221200 90221300 90221400 and 90221900 upon approval by CS Health4Y
99011127Apparatus 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 CS Health4Y
99011128Discs tape 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 but excluding products of chapter 37 software upon approval by CS Health4Y
80161500Management support services3Y
11161500Silk fabrics3Y
21101600Agricultural machinery for planting and seeding3Y
51101600Amebicides and Trichomonacides and Antiprotozoals3Y
81101600Mechanical engineering3Y
22101600Paving equipment3Y
32101600Integrated circuits3Y
82101600Broadcast advertising3Y
92101600Fire services3Y
13101600Processed and synthetic rubber3Y
53101600Shirts and blouses3Y
73101600Chemicals and fertilizers production3Y
83101600Oil and gas utilities3Y
93101600Political officials3Y
24101600Lifting equipment and accessories3Y
44101600Paper processing machines and accessories3Y
84101600Aid financing3Y
15101600Solid and gel fuels3Y
25101600Product and material transport vehicles3Y
45101600Printing machinery accessories3Y
85101600Healthcare provider support persons3Y
95101600Commercial land parcels3Y
56101600Outdoor furniture3Y
76101600Hazardous material decontamination3Y
86101600Scientific vocational training services3Y
47101600Water treatment consumables3Y
77101600Environmental planning3Y
48101600Food preparation equipment3Y
78101600Rail cargo transport3Y
39101600Lamps and lightbulbs3Y
20111600Drilling and operation machinery3Y
30111600Cement and lime3Y
70111600Flowering plants3Y
80111600Temporary personnel services3Y
90111600Meeting facilities3Y
21111600Aquaculture equipment3Y
41111600Length and thickness and distance measuring instruments3Y
81111600Computer programmers3Y
91111600Household assistance and care3Y
82111600Non technical writing3Y
83111600Mobile communications services3Y
93111600Political representation and participation3Y
14111600Novelty paper3Y
44111600Cash handling supplies3Y
84111600Audit services3Y
25111600Safety and rescue water craft3Y
45111600Projectors and supplies3Y
85111600Non contagious disease prevention and control3Y
95111600Open traffic thoroughfares3Y
26111600Power generators3Y
76111600Building component cleaning services3Y
86111600Adult education3Y
56111600Panel systems3Y
47111600Ironing equipment3Y
27111600Forming tools3Y
77111600Environmental rehabilitation3Y
78111600Passenger railway transportation3Y
39111600Exterior lighting fixtures and accessories3Y
10121600Bird and fowl food3Y
70121600Livestock industry3Y
80121600Business law services3Y
90121600Travel document assistance3Y
20121600Drilling bits3Y
60121600Studio aids3Y
81121600Monetary systems and issues3Y
41121600Pipette tips3Y
42121600Veterinary products3Y
52121600Table and kitchen linen and accessories3Y
92121600Detective services3Y
23121600Textile working machinery and equipment and accessories3Y
53121600Purses and handbags and bags3Y
83121600Information centers3Y
93121600International relations and cooperation3Y
44121600Desk supplies3Y
14121600Tissue papers3Y
84121600Funds transfer and clearance and exchange services3Y
45121600Camera accessories3Y
85121600Medical doctor specialist services3Y
95121600Transport buildings and structures3Y
26121600Electrical cable and accessories3Y
76121600Nonhazardous waste disposal3Y
86121600Junior colleges3Y
47121600Floor machines and accessories3Y
77121600Soil pollution3Y
78121600Material handling services3Y
39121600Circuit protection devices and accessories3Y
49121600Camping furniture3Y
10131600Animal containment3Y
50131600Eggs and egg substitutes3Y
70131600Land and soil preparation3Y
80131600Sale of property and building3Y
60131600Musical instrument sets3Y
11131600Other animal products3Y
52131600Blinds and shades3Y
82131600Photographers and cinematographers3Y
42131600Medical staff clothing and related articles3Y
23131600Faceting equipment and accessories3Y
53131600Bath and body3Y
73131600Meat and poultry and seafood processing3Y
93131600Food and nutrition policy planning and programs3Y
24131600Industrial freezers3Y
84131600Life and health and accident insurance3Y
94131600Charity organizations3Y
25131600Civilian and commercial rotary wing aircraft3Y
45131600Moving picture media3Y
15131600Fission fuel assemblies3Y
85131600Medical ethics3Y
95131600Portable commercial and industrial buildings and structures3Y
76131600Toxic spill cleanup3Y
86131600Music and drama3Y
26131600Exhaust structures or screening equipment3Y
47131600Brooms and mops and brushes and accessories3Y
77131600Noise pollution3Y
78131600General goods storage3Y
39131600Wire protection devices3Y
70141600Crop protection3Y
80141600Sales and business promotion activities3Y
11141600Non metallic waste and scrap3Y
81141600Supply chain management3Y
52141600Domestic laundry appliances and supplies3Y
82141600Graphic display services3Y
12141600Rare earth metals3Y
42141600Basins and bedpans and urinals and admission kits3Y
72141600Mass transit system construction services3Y
23141600Leather preparing machinery and accessories3Y
73141600Thread and yarn processing3Y
53141600Miscellaneous sewing supplies3Y
24141600Cushioning supplies3Y
84141600Personal credit agencies3Y
95141600Prefabricated residential buildings and structures3Y
45141600Darkroom supplies3Y
85141600Herbal treatments3Y
26141600Subcritical assembly equipment3Y
86141600Students organizations3Y
10151600Cereal seeds3Y
30151600Roofing accessories3Y
50151600Edible animal oils and fats3Y
70151600Forestry industry3Y
80151600International trade services3Y
51151600Cholinergic blocking agents3Y
41151600Clinical laboratory instruments3Y
42151600Dental and subspecialty instruments and devices3Y
52151600Domestic kitchen tools and utensils3Y
72151600Specialized communication system services3Y
23151600Cement and ceramics and glass industry machinery and equipment and supplies3Y
73151600Packaging services3Y
93151600Public finance3Y
85151600Nutrition issues3Y
46151600Security and control equipment3Y
30161600Ceiling materials3Y
80161600Business facilities oversight3Y
11161600Wool fabrics3Y
71161600Other oilfield support services3Y
81161600Electronic mail and messaging services3Y
42161600Extracorporeal hemodialysis equipment and supplies3Y
52161600Audio visual equipment accessories3Y
23161600Foundry supplies3Y
73161600Manufacture of transport equipment3Y
93161600Taxes other than income tax3Y
46161600Water safety3Y
49161600Racquet and court sports equipment3Y
10171600Chemical fertilizers and plant nutrients3Y
70171600Water quality management services3Y
80171600Publicity and marketing support services3Y
11171600Stainless steel alloys3Y
81171600Ecological science services3Y
41171600Microbiology devices3Y
42171600Mobile medical services extricating and immobilizing and transporting products3Y
73171600Manufacture of precision instruments3Y
93171600International trade3Y
25171600Defrosting and defogging systems3Y
85171600Hospice care3Y
46171600Surveillance and detection equipment3Y
49171600Boxing equipment3Y
30181600Non sanitary residential fixtures3Y
51181600Thyroid and antithyroid drugs3Y
42181600Blood pressure units and related products3Y
23181600Food cutting machinery3Y
25181600Automotive chassis3Y
46181600Safety footwear3Y
78181600Panel and paint services3Y
30191600Ladders and scaffolding accessories3Y
31191600Abrasive wheels3Y
42191600Medical facility building systems3Y
43191600Personal communications device accessories or parts3Y
25191600Space transportation support systems and equipment3Y
46191600Fire fighting equipment3Y
51201600Vaccines and antigens and toxoids3Y
42201600Medical magnetic resonance imaging MRI products3Y
43201600Chassis components3Y
49201600Weight and resistance training equipment3Y
31211600Paint additives3Y
42211600Bathroom and bathing aids for the physically challenged3Y
99011129Weighing machinery 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 CS Health4Y
99011130Fetal Doppler Pocket Wgd002 Pc and pulse oximeter finger held Gima band Pc of tariff number 90181900 upon approval by the cabinet sectretary responsible for matters relating to health4Y
99011131Sterilizer Dry Heat Wgd001Grx05A Pc autoclave steam tables tops of tariff number 8419902000 upon approval by the cabinet sectretary responsible for matters relating to health4Y
99011132Needle holders and urine bags of tariff heading 3990264Y
99011133Tourniquets of tariff number 3990269099 for use by licensed hospitals upon approval by the cabinet sectretary responsible for matters relating to health4Y
99011134Taxable supplies incl. fish feeding and handling water operations cold storage fish cages pond construction, maintenance, fish processing and handling imported or purchased for direct exclusive use on the recommendation of the relevant State Dept4Y
99011135Pre fabricated biogas digesters4Y
99011137Sustainable fuel briquettes and pellets for household and commercial use4Y
99011138The supply of denatured ethanol of tariff number 220720004Y
99011139Tractors other than road tractors for semitrailers4Y
99011140Plant and machinery of chapter 84 and 85 imported by manufacturers of pharmaceutical products or investors in the manufacture of pharmaceutical products upon the recommendation of CS Health4Y
99011141Medical oxygen supplied to registered hospitals4Y
99011142Urine bags adult diapers artificial breasts colostomy or ileostomy bags for medical use4Y
99011143Inputs and raw materials used in the manufacture of passenger motor vehicle4Y
99011144Locally manufactured passenger motor vehicles: vehicles for the transportation of passengers whose ex-factory value comprises at least 30 percent of parts designed and manufactured in Kenya by an original equipment manufacturer operating in Kenya.4Y
99011145Taxable goods inputs and raw materials imported or locally purchased by company under SOFA manufacturing human vaccines with a capital investment of atleast 10Bn shillings subject to approval of CS TNT upon recommendation of CS Health4Y
99011146Such 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 not less than two billion shillings4Y
99012000Zero Rated Goods3Y
99012003Shipstores supplied to international sea or air carriers on international voyage or flight4Y
99012004The supply of coffee and tea for export to coffee or tea auction centers4Y
99012005Transportation of passengers by air carriers on international flight4Y
99012009Goods purchased from duty free shops by passengers departing to places outside Kenya4Y
99012011Inputs 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 CS Health4Y
99012013The supply of ordinary bread4Y
99012015Milk and cream not concentrated nor containing added sugar or other sweetening matter of tariff numbers 04011000 04012000 04014000 040150004Y
99012016All inputs and raw materials whether produced locally or imported supplied to manufacturers of agricultural pest control products upon recommendation by CS Agriculture4Y
99012019Agricultural pest control products4Y
99012022The supply of maize corn flour cassava flour wheat or meslin flour and maize flour containing cassava flour by more than ten percent in weight4Y
99012024The Fertilizers of chapter 314Y
99012025Inputs of raw materials locally purchased or imported by manufacturers of fertilizer as approved from time to time by the Cabinet Secretary responsible for Agriculture4Y
99013000Other Rate Goods (8%)3Y
99013001Petroleum Products4Y
99021000Exempt Service3Y
99021001Financial Services4Y
99021002Insurance & reinsurance services4Y
99021003Education services4Y
99021004Medical veterinary dental Ambulance and nursing services4Y
99021005Agricultural animal husbandry and horticultural services4Y
99021006Burial and cremation services4Y
99021007Transportation of passengers by any means of conveyance excluding international air transport or where the means of conveyance is hired or chartered4Y
99021008Supply 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 excluding hotel and holiday accomodation and subject to the provi4Y
99021009Community social and welfare services provided by National Government County Government or any political subdivision thereof4Y
99021010Tea and coffee brokerage services4Y
99021011Services rendered by educational, political, religious, welfare & other philanthropic associations to their members and social welfare services provided by charitable organizations.4Y
99021012Entertainment Services4Y
99021013Accommodation and Restaurant Services4Y
99021014Conference services conducted for educational institutions as part of learning where such institutions are approved by the Ministry for the time being responsible for Education4Y
99021015Car park services provided by National Government County Government anypolitical subdivision therefore by an employer to his employees on the premises of the employer4Y
99021016The supply of airtime by any person other than by a provider of cellular mobile telephone services or wireless telephone services4Y
99021017Betting gaming and lotteries services4Y
99021018Hiring leasing and chartering of aircrafts excluding helicopters of tariff 88021100 and 880212004Y
99021020Taxable services for direct and exclusive use in the implementation of official aid funded projects upon approval by the Cabinet Secretary to the National Treasury4Y
99021021Services 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 Treasury4Y
99021023Supply 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 development4Y
99021024Entry fees into the national parks and national reserves4Y
99021025The services of tour operators excluding inhouse supplies4Y
99021026Taxable services for direct and exclusive use for the construction of tourism facilities recreational parks of 50 acres or more convention and conference facilities upon the recommendation by the CS responsible for recreational park4Y
99021027Taxable services for direct and exclusive use for the construction of specialized hospitals with accommodation facilities upon recommendation by CS Health who shall issue guidelines for the criteria to determine the eligibility for the exemption4Y
99021029Postal services provide through the supply of postage stamps including rental post boxes or mail bags and subsidiary services thereto4Y
99021033The transfer of assets and other transactions related to the transfer of asets into real estate investment trusts and asset backed securities4Y
99022000Zero Rated Service3Y
99022006The supply of taxable services to international sea or air carriers on international voyage or flight4Y
99022010Supply of taxable services in respect of goods in transit4Y
99022020The transportation of goods originating from Kenya to a place outside Kenya4Y
99022021Transportation of sugarcane from farms to miling factories4Y
99022023The exportation of taxable services in respect of business process outsourcing4Y
99030000Goods or Services2Y
99031000Exempt Goods or Services3Y
99032000Zero Rated Goods or Services3Y
99032002The 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 forduty and tax free importation4Y
99032004Supply to international and regional organizations4Y
99032005Supply to the War Graves Commission4Y
99032008Supply to National Red Cross Society and St John Ambulance4Y
99032012The supply of goods or taxable services to a special economic zone enterprise4Y
99040000Government Undertaking2Y
99042000Zero Rated Government Undertaking3Y
42250000Physical and occupational therapy and rehabilitation products2Y
23250000Metal forming machinery and accessories2Y
30260000Structural materials2Y
31260000Housings and cabinets and casings2Y
51260000Adrenergic blocking agents2Y
42260000Postmortem and mortuary equipment and supplies2Y
23260000Rapid prototyping machinery and accessories2Y
85260000Diagnoses of endocrine, nutritional and metabolic diseases2Y
31270000Machine made parts2Y
51270000Anaesthetic drugs and related adjuncts and analeptics2Y
42270000Respiratory and anesthesia and resuscitation products2Y
23270000Welding and soldering and brazing machinery and accessories and supplies2Y
85270000Diagnoses of mental and behavioral disorders2Y
31280000Stampings and sheet components2Y
42280000Medical cleaning and sterilization products2Y
23280000Metal treatment machinery2Y
31290000Machined extrusions2Y
42290000Surgical products2Y
23290000Industrial machine tools2Y
50300000Fresh fruits2Y
51300000Antifungal drugs2Y
31300000Machined forgings2Y
42300000Medical training and education supplies2Y
23300000Wire machinery and equipment2Y
50310000Organic fresh fruits2Y
51310000Antihistamines or H1 blockers2Y
31310000Fabricated pipe assemblies2Y
42310000Wound care products2Y
50320000Dried fruit2Y
51320000Antihyperlipidemic and hypocholesterolemic agents2Y
31320000Fabricated bar stock assemblies2Y
42320000Orthopedic surgical implants2Y
50330000Dried organic fruit2Y
31330000Fabricated structural assemblies2Y
50340000Frozen fruit2Y
51340000Antiviral drugs2Y
31340000Fabricated sheet assemblies2Y
51350000Estrogens and progestins and internal contraceptives2Y
31350000Fabricated tube assemblies2Y
12350000Compounds and mixtures2Y
50360000Canned or jarred fruit2Y
31360000Fabricated plate assemblies2Y
50370000Canned or jarred organic fruit2Y
51370000Controlled substance analgesics2Y
50380000Fresh fruit purees2Y
51380000Nonsteroidal anti inflammatory drugs NSAIDs2Y
31380000Magnets and magnetic materials2Y
85380000Diagnoses of certain conditions originating in the perinatal period2Y
51390000Sympathomimetic or adrenergic drugs2Y
50400000Fresh vegetables2Y
51400000Tranquilizers and antimanic and antianxiety drugs2Y
50410000Organic fresh vegetables2Y
50420000Dried vegetables2Y
31420000Sintered parts2Y
50430000Dried organic vegetables2Y
51430000Antihypertensive drugs2Y
50440000Frozen vegetables2Y
51440000Radiopharmaceuticals and contrast media2Y
50450000Frozen organic vegetables2Y
50460000Canned or jarred vegetables2Y
51460000Herbal drugs2Y
50470000Canned or jarred organic vegetables2Y
50500000Nutritional supplements2Y
57010100Rapid response kits3Y
57020100Humanitarian operational services3Y
57030100Health emergency kits3Y
57040100Educational kits3Y
57050100Emergency nutritional kits3Y
57060100Emergency clothing kits3Y
57070100Logistics emergency kits3Y
57080100Emergency IT equipment kits3Y
70190100Training services for users of agricultural machinery and equipment3Y
57030200Emergency latrine facility3Y
57040200Recreational kits3Y
57050200Food emergency rations3Y
57060200Shelter emergency kits3Y
57030300Water, sanitation and hygiene kits3Y
57040300Early childhood development3Y
57050300Food emergency kits3Y
57060300Office emergency kits3Y
57030400Personal protective equipment3Y
57060400Multipurpose emergency kits3Y
72111000Single family dwelling construction services3Y
72121000New industrial building and warehouse construction services3Y
56121000Library furnishings3Y
39121000Power conditioning equipment3Y
60131000Keyboard instruments3Y
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