This is an ‘always-live’ version of the available HSCode list and therefore will always contain the latest HSCodes available.
HS Codes / Item Codes are used by TIMS Devices to determine if an item’s VAT type is ZERO RATED, EXEMPT or 8% (for example fuel).
Note: These codes are NOT the same as import/export HSCodes.
| 0001.11.00 | Bovine Semen of tariff number 05111000 | Exempted | kg | 0 |
|---|---|---|---|---|
| 0002.11.00 | Fish eggs and roes of tariff number 05119110 | Exempted | kg | 0 |
| 0003.11.00 | Animal semen other than of bovine of tariff number 05119910 | Exempted | kg | 0 |
| 0004.11.00 | Soya beans whether or not broken of tariff numbers 12011000 and 12019000 | Exempted | kg | 0 |
| 0005.11.00 | Groundnuts not roasted or otherwise cooked In shell of tariff number 12024100 | Exempted | kg | 0 |
| 0006.11.00 | Groundnuts not roasted or otherwise cooked Shelled whether or not broken of tariff number 12024200 | Exempted | kg | 0 |
| 0007.11.00 | Copra of tariff number 12030000 | Exempted | kg | 0 |
| 0008.11.00 | Linseed whether or not broken of tariff number 12040000 | Exempted | kg | 0 |
| 0009.11.00 | Low erucic acid rape or colza seed of tariff number 12051000 | Exempted | kg | 0 |
| 0010.11.00 | Other rape or colza seed of tariff number 12059000 | Exempted | kg | 0 |
| 0011.11.00 | Sunflower seeds whether or not broken of tariff number 12060000 | Exempted | kg | 0 |
| 0012.11.00 | Cotton seeds whether or not broken Seed of tariff numbers 12072100 and 12072900 | Exempted | kg | 0 |
| 0013.11.00 | Sesamum seeds whether or not broken of tariff number 12074000 | Exempted | kg | 0 |
| 0014.11.00 | Mustard seeds whether or not broken of tariff number 12075000 | Exempted | kg | 0 |
| 0015.11.00 | Safflower seeds whether or not broken 12076000 | Exempted | kg | 0 |
| 0016.11.00 | Other oil seeds and oleaginous fruits whether or not broken of tariff number 12079900 | Exempted | kg | 0 |
| 0017.11.01 | Pyrethrum flower of tariff number 12119020 | Exempted | kg | 0 |
| 0017.11.02 | Sugarcane of tariff number 12129300 | Exempted | kg | 0 |
| 0017.11.03 | Unprocessed produce of plant species camellia sinensis | Exempted | kg | 0 |
| 0018.11.00 | Live animals of chapter 1 | Exempted | kg | 0 |
| 0019.11.00 | Meat and edible offals of chapter 2 excluding those of heading 0209 and 0210 | Exempted | kg | 0 |
| 0020.11.00 | Fish and crustaceans molluscs and other aquatic invertebrates of chapter 3 excluding those of tariff heading 0305 0306 and 0307 | Exempted | kg | 0 |
| 0021.11.00 | Unprocessed milk | Exempted | kg | 0 |
| 0022.11.00 | Fresh birds eggs in shell | Exempted | kg | 0 |
| 0023.11.00 | Edible Vegetables and certain roots and tubers of Chapter 7 excluding those of tariff heading 0711 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0025.11.00 | Cereals of chapter 10 excluding seeds of tariff heading 1002 | Exempted | kg | 0 |
| 0032.11.00 | Syringes with or without needles of tarrif no 90183100 | Exempted | kg | 0 |
| 0035.11.00 | Tubular metal needles and needles for sutures of tariff number 90183200 | Exempted | kg | 0 |
| 0036.11.00 | Catheters cannulae and the like of tariff number 90183900 | Exempted | kg | 0 |
| 0037.11.00 | Blood bags | Exempted | kg | 0 |
| 0038.11.00 | Blood and fluid infusion sets | Exempted | kg | 0 |
| 0039.11.01 | Materials articles and equipment including motor vehichles Which are specially designed for the sole use by disabled blind or physically handicapped persons | Exempted | kg | 0 |
| 0039.11.02 | Materials articles and equipment excluding motor vehicles which are intended for the educational scientific or cultural advancement of the blind for the use of an organization approved the National Government for purposes of the exempt | Exempted | kg | 0 |
| 0039.11.03 | 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 | Exempted | kg | 0 |
| 0039.11.04 | Other milk in powder granules or other solid forms of a fat content by weight exceeding one point five percent 04022900 | Exempted | kg | 0 |
| 0039.11.06 | Other not containing added sugar or other sweetening mater 04029100 | Exempted | kg | 0 |
| 0039.11.08 | Other milk 04029900 | Exempted | kg | 0 |
| 0039.11.10 | Semi-milled or wholly milled rice whether or not polished or glazed 10063000 | Exempted | kg | 0 |
| 0039.11.13 | Protein concentrates and textured protein substances 21061000 | Exempted | kg | 0 |
| 0039.11.14 | Food preparations specially prepared for infants 21069010 | Exempted | kg | 0 |
| 0039.11.16 | Food supplements 21069091 | Exempted | kg | 0 |
| 0039.11.17 | Other food preparations not elsewhere specified or included 21069099 | Exempted | kg | 0 |
| 0039.11.18 | Vitamin C and its derivatives 29362700 | Exempted | kg | 0 |
| 0039.11.19 | Streptomycins and their derivatives salts thereof 29412000 | Exempted | kg | 0 |
| 0039.11.20 | Tetracyclines and their derivatives salts thereof 29413000 | Exempted | kg | 0 |
| 0039.11.21 | Chloramphenicol and its derivatives salts thereof 29414000 | Exempted | kg | 0 |
| 0039.11.22 | Erythromycin and its derivatives salts thereof 29415000 | Exempted | kg | 0 |
| 0039.11.23 | Other Antibiotics 29419000 | Exempted | kg | 0 |
| 0039.11.24 | Extracts of glands or other organs or of their secretions 30012000 | Exempted | kg | 0 |
| 0039.11.25 | Other Heparin and its salts 30019000 | Exempted | kg | 0 |
| 0039.11.26 | Other human or animal substances prepared for theraputic or prophylactic uses not elsewhere specified or included 30019000 | Exempted | kg | 0 |
| 0039.11.30 | Malaria diagnostic test kit Tariff heading 38221100 | Exempted | kg | 0 |
| 0039.11.31 | Antisera and other blood fractions 30021200 | Exempted | kg | 0 |
| 0039.11.32 | Immunological products unmixed not put up in measured doses or in forms or packagings for retail sale 30021300 | Exempted | kg | 0 |
| 0039.11.33 | Immunological products mixed not put up in measured doses or in forms or packagings for retail sale 30021400 | Exempted | kg | 0 |
| 0039.11.34 | Immunological products put up in measured doses or in forms or packagings for retail sale 30021500 | Exempted | kg | 0 |
| 0039.11.36 | Vaccines for Human Medicine Tariff Number 30024100 | Exempted | kg | 0 |
| 0039.11.37 | Vaccines for veterinary medicine 30024200 | Exempted | kg | 0 |
| 0039.11.38 | Medicaments Containing penicillin or derivatives thereof with penicillanic acid structure or streptomycins or their derivatives 30031000 | Exempted | kg | 0 |
| 0039.11.39 | Medicaments containing other antibiotics not put up in measured doses or in forms for retail sale 30032000 | Exempted | kg | 0 |
| 0039.11.40 | Medicaments containing insulin not put up in measured doses or in forms for retail sale 30033100 | Exempted | kg | 0 |
| 0039.11.41 | Insulin 30033100 | Exempted | kg | 0 |
| 0039.11.42 | Other medicaments, containing hormones or other products of heading No. 29 37, not put up in measured doses or in forms or packings for retail sale. | Exempted | kg | 0 |
| 0039.11.43 | 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 packings for retail sale 30034000 | Exempted | kg | 0 |
| 0039.11.44 | Infusion solutions for ingestion other than by mouth not put up in measured doses or in forms or packings for retail sale and other medicaments 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 30039000. | Exempted | kg | 0 |
| 0039.11.46 | 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 | Exempted | kg | 0 |
| 0039.11.47 | 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 | Exempted | kg | 0 |
| 0039.11.48 | Other medicaments containing other antibiotics put up in measured doses or informs or packings for retail sale 30042000 | Exempted | kg | 0 |
| 0039.11.49 | Medicaments containing insulin put up in measured doses or in forms or packings for retail sale 30043100 | Exempted | kg | 0 |
| 0039.11.50 | Other Medicaments containing hormones or other products of heading 29 37 containing corticosteroid hormones, their derivatives or structural analogue of tariff 30043200 | Exempted | kg | 0 |
| 0039.11.51 | 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 | Exempted | kg | 0 |
| 0039.11.52 | Containing ephedrine or its salts 30044100 | Exempted | kg | 0 |
| 0039.11.53 | Containing pseudoephedrine 30044200 | Exempted | kg | 0 |
| 0039.11.54 | Other medicaments containing alkaloids or derivatives containing norephedrine or its salts 30044300 | Exempted | kg | 0 |
| 0039.11.55 | Other 30044900 | Exempted | kg | 0 |
| 0039.11.56 | 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 | Exempted | kg | 0 |
| 0039.11.57 | Other containing antimalarial active principles described in Subheading Note 2 30046000 | Exempted | kg | 0 |
| 0039.11.58 | 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 | Exempted | kg | 0 |
| 0039.11.60 | 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 | Exempted | kg | 0 |
| 0039.11.62 | Other wadding gauze bandages and similar articles for example dressings adhesive plasters poultices impregnated or coated with pharmaceutical substances or put up in forms or packings D91il sale for medical surgical dental or veterinary purposes 30059090 | Exempted | kg | 0 |
| 0039.11.63 | 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 | Exempted | kg | 0 |
| 0039.11.64 | Blood-grouping reagents 38221300 | Exempted | kg | 0 |
| 0039.11.65 | Opacifying preparations for Xray examinations diagnostic reagents designed to be administered to the patient 30063000 | Exempted | kg | 0 |
| 0039.11.66 | Dental cements and other dental fillings bone reconstruction cements 30064000 | Exempted | kg | 0 |
| 0039.11.67 | Firstaid boxes and kits 30065000 | Exempted | kg | 0 |
| 0039.11.68 | Chemical contraceptive preparations based on hormone, on other products of heading 29 37 or spermicides 30066000 | Exempted | kg | 0 |
| 0039.11.69 | 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 theh body and medical instruments 30067000 | Exempted | kg | 0 |
| 0039.11.70 | Appliances identifiable for ostomy use 30069100 | Exempted | kg | 0 |
| 0039.11.71 | Waste pharmaceuticals 30069200 | Exempted | kg | 0 |
| 0039.11.78 | Aeroplanes and other Aircraft or unladen weight exceeding 2000kg but not exceeding 15000kg 88023000 | Exempted | kg | 0 |
| 0039.11.79 | Aeroplanes and other Aircraft of unladen weight exceeding 15000kg 88024000 | Exempted | kg | 0 |
| 0039.11.80 | Spacecraft including satellites and suborbital and spacecraft launch vehichles 88026000 | Exempted | kg | 0 |
| 0039.11.85 | Blood giving set and infusion sets 90189000 | Exempted | kg | 0 |
| 0039.11.86 | Airway Guedel and Ambu bags 90192000 | Exempted | kg | 0 |
| 0039.11.87 | Orthopaedic or fracture appliances 90211000 | Exempted | kg | 0 |
| 0039.11.88 | Pacemakers for stimulating heart muscles, excluding parts and accessories 90215000 | Exempted | kg | 0 |
| 0039.11.89 | Hydrometers and similar floating instruments thermometers pyrometers barometers hygrometers and psychrometers recording or not and any combination of these instruments thermommeters and pyrometers not combined with other instruments Other 90251900 | Exempted | kg | 0 |
| 0039.11.90 | Sanitary towels pads and tampons 96190010 | Exempted | kg | 0 |
| 0039.11.91 | Gluten bread | Exempted | kg | 0 |
| 0039.11.92 | Unleavened bread | Exempted | kg | 0 |
| 0039.11.93 | 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 30059011, 30059012, 30059019 | Exempted | kg | 0 |
| 0039.11.94 | Other Medicaments containing alkaloids or derivatives thereof, put up in measured doses or in forms or packings for retail sale 30034100 30034200 30034300 30034900 | Exempted | kg | 0 |
| 0040.11.00 | Madeup fishing nets of manmade textile material of tariff number 56081100 | Exempted | kg | 0 |
| 0041.11.00 | Mosquito nets of tariff No 63049110 | Exempted | kg | 0 |
| 0043.11.00 | Materials 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 2013 | Exempted | kg | 0 |
| 0044.11.00 | Unprocessed green tea | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0049.11.01 | All goods and parts thereof of chapter 88 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0057.11.00 | All goods including material supplies equipment machinery and motor vehicles for official use by the Kenya Defence Forces and the National Police Service | Exempted | kg | 0 |
| 0058.11.00 | Direction finding compasses instruments and appliances for aircraft | Exempted | kg | 0 |
| 0059.11.00 | Wheat seeds of tariff numbers 10011100 and 10019100 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0063.11.01 | Taxable goods for the direct and exclusive use in the construction and equipping of specialized hospitals with a minimum bed capacity of fifty, approved by the cabinet secretary upon recommendation by the Cabinet Secretary responsible for health who may issue guidelines for determining eligibility for the exemption | kg | 0 | |
| 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 | Exempted | kg | 0 |
| 0068.11.00 | Super absorbent polymer SAP of tariff number 39069000 | Exempted | kg | 0 |
| 0069.11.00 | Carrier tissue white 1 ply 14 point 5 GSM 47032100 | Exempted | kg | 0 |
| 0070.11.00 | IP super soft fluff pulp for fluff 310 treated pulp 488 times 125 mm cellose of tariff number 47032100 | Exempted | kg | 0 |
| 0071.11.01 | Printed and unprinted Perforated PE film of other plastics 15 to 22 gsm of tariff number 39219010 and 39219090 | Exempted | kg | 0 |
| 0072.11.00 | Spunbound nonwoven 15 to 25 gsm of tariff number 56031100 | Exempted | kg | 0 |
| 0073.11.00 | Airlid paper with super absorbent polymer 180gsm67 of tariff number 48030000 | Exempted | kg | 0 |
| 0074.11.00 | Airlid paper with super absorbent polymer 80gsm67 of tariff number 48030000 | Exempted | kg | 0 |
| 0077.11.00 | Pressure sensitive adhesive of tariff number 35069100 | Exempted | kg | 0 |
| 0078.11.00 | Plain polythene filmLPDE of tariff number 39211910 | Exempted | kg | 0 |
| 0079.11.00 | Plain polythene filmPE of tariff number 39211910 | Exempted | kg | 0 |
| 0080.11.00 | PE white 25 to 40 gsm release paper of tarrif number 48114900 | Exempted | kg | 0 |
| 0081.11.00 | ADL 25 to 40 gsm of tariff number 56031100 | Exempted | kg | 0 |
| 0082.11.00 | Elasticized side tape of tariff number 54024400 | Exempted | kg | 0 |
| 0083.11.00 | 12 to 16 gsm spunbound piyropo nonwoven coverstock 12gsm spunbound PP nonwoven SMS hydrophobic leg cuffs of tariff number 56031100 | Exempted | kg | 0 |
| 0084.11.00 | Polymetric elastic 2 over 3 strands of tariff number 39199010 | Exempted | kg | 0 |
| 0089.11.00 | Any other aircraft spare parts imported by aircraft operators or personsengaged in the business of aircraft maintenance upon recommendation by thecompetent authority responsible for civil aviation | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0096.11.02 | Personal protective equipment including facemasks for 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 non-governmental 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 | Exempted | kg | 0 |
| 0101.11.00 | Alcoholic or non alcoholic beverages supplied to the Kenya Defence Forces Canteen Organization | Exempted | kg | 0 |
| 0103.11.00 | Hearing aids excluding parts and accessories of tariff Number 90214000 | Exempted | kg | 0 |
| 0105.11.00 | Locally manufactured motherboards | Exempted | kg | 0 |
| 0106.11.00 | Inputs for the manufacture of motherboards approved by the Cabinet Secretary responsible for information communication technology | Exempted | kg | 0 |
| 0107.11.00 | Plant machinery and equipment used in the construction of a plastics recycling plant | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0111.11.00 | Maize corn seeds of tariff no 10051000 | Exempted | kg | 0 |
| 0112.11.00 | Taxable goods excluding motor vehichles 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 accrdance with the Mining Act 2016 upon recommendation by the cabinet secretary responsible for matters relating to energy or the cabinet sectretary responsible for matters relating to mining as the case may be | Exempted | kg | 0 |
| 0113.11.00 | Specialized equipment for the development and generation of solar and wind energy including photovoltaic modules direct current charge controlers direct current inverters and deep cycle batteries that use or store solar power upon recommendation to the commissioner by the cabinet sectetary responsible fo matters relating to energy | Exempted | kg | 0 |
| 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 provided 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0116.11.00 | Physiotherapy accessories treadmills for cardiology therapy and treatment of tariff number 95069100 for use by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to health | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0118.11.00 | Medicaments 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 uses | Exempted | kg | 0 |
| 0119.11.01 | Diagnostic kits or laboratory reagen and their certified reference materials heading 3822 upon approval by tCabinet Secretary responsible fmatters relating to health | Exempted | kg | 0 |
| 0120.11.01 | Electro diagnostic apparatus of tariff numbers 90181100 90181200 90181300 90181400 90181900 and other apparatus, instruments and appliances of tariff numbers 90182000, 90189000 upon approval by the cabinet secretary responsible for matters relating to health | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0122.11.01 | Other instruments and appliances used in dental sciences of tariff number 90184900, other ophthalmic instruments and appliances of tariff 90185000 and other instruments and appliances of tariff number 90189000 upon approval by the cabinet secretary responsible for matters relating to health | Exempted | kg | 0 |
| 0123.11.00 | Ozone therapy Oxygen therapy aerosol therapy artificial respiration or other theraputic respiration apapratus upon approval by the cabinet secretary responsible for matters relating to health | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0125.11.01 | Artificial teeth of tariff number 90212100, other dental fittings of tariff number 90212900 and other artificial parts of the body of tariff numbers 90213100 and 90213900 and other appliances of tariff number 90219000 upon approval by the cabinet secretary responsible for matters relating to health | Exempted | kg | 0 |
| 0126.11.00 | Apparatus 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 the cabinet secretary responsible for matters relating to health | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0128.11.01 | Discs tapes solid state nonvolatile storage devices, smart cards and other media for recording of sound or of other phenomena whether or not recorded of tariff heading 8523 including matrices and masters for the production of discs but excluding products of chapter 37 upon approval by the Cabinet Secretary responsible for matters relating to health | Exempted | kg | 0 |
| 0129.11.01 | Weighing machinery excluding balances of a sensitivity of 5 cg or better of tariff number 84231000 purchased or imported by registered hospital upon approval by the cabinet secretary responsible for matters relating to health | Exempted | kg | 0 |
| 0131.11.00 | Sterilizer Dry Heat Wgd001Grx05A Pc autoclave steam tables tops of tariff number 84192000 upon approval by the cabinet sectretary responsible for matters relating to health | Exempted | kg | 0 |
| 0132.11.00 | Needle holders and urine bags of tariff heading 3926 | Exempted | kg | 0 |
| 0133.11.00 | Tourniquets of tariff number 39269099 for use by licensed hospitals upon approval by the cabinet sectretary responsible for matters relating to health | Exempted | kg | 0 |
| 0134.11.00 | Taxable supplies including fish feeding and handling water operations cold storage fish cages pond construction and maintenance and fish processing and handling imported or purchased for direct and exclusive use on the recommendation of the relevant state department | Exempted | kg | 0 |
| 0135.11.00 | Pre fabricated biogas digesters | Exempted | kg | 0 |
| 0136.11.00 | Biogas | Exempted | kg | 0 |
| 0137.11.00 | Sustainable fuel briquettes and pellets for household and commercial use | Exempted | kg | 0 |
| 0138.11.00 | The supply of denatured ethanol of tariff number 22072000 | Exempted | kg | 0 |
| 0139.11.00 | Tractors other than road tractors for semitrailers | Exempted | kg | 0 |
| 0140.11.00 | Plant and machinery of chapter 84 and 85 imported or locally purchased 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 | Exempted | kg | 0 |
| 0141.11.00 | Medical oxygen supplied to registered hospitals | Exempted | kg | 0 |
| 0142.11.00 | Urine bags adult diapers artificial breasts colostomy or ileostomy bags for medical use | Exempted | kg | 0 |
| 0143.11.00 | Inputs and raw materials used in the manufacture of passenger motor vehicle | Exempted | kg | 0 |
| 0144.11.00 | Locally manufactured passenger motor vehicles Provided that in this paragraph locally manufactured passanger motor vehicle means a motor vehicle for the transportation of passengers which is manufactured in Kenya and whose exfactory value comprises at least thirty per cent of parts designed and manufactured in Kenya by an original equipment manufacturer operating in Kenya | Exempted | kg | 0 |
| 0145.11.00 | Taxable goods inputs and raw materials imported or locally purchased by a company which a engaged in business under a special operating framework arrangement with tGovernment ab incorporated for purposes of undertaking the manufacture of human vaccines or other manufacturing activities including refing and whocapital investment is at least ten billion shillinsubject to approval of the Cabinet Secretary for the National Treasury on recommendation of tCabinet Secretary for health | Exempted | kg | 0 |
| 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 not less than two billion shillings | Exempted | kg | 0 |
| 0147.11.00 | Taxable supplies made or by a school feeding programme recognized by the cabinet secretary responsible to matters relating to education | Exempted | kg | 0 |
| 0001.21.01 | The operation of current deposit or savings accounts including the provision of account statements | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0001.21.03 | Issuing of credit and debit cards | Exempted | kg | 0 |
| 0001.21.04 | Automated teller machine transactions excluding the supply of automated teller machines and the software to run it | Exempted | kg | 0 |
| 0001.21.05 | Telegraphic money transfer services | Exempted | kg | 0 |
| 0001.21.06 | Foreign exchange transactions including the supply of foreign drafts and international money orders | Exempted | kg | 0 |
| 0001.21.07 | Cheque handling processing clearing and settlement including special clearance or cancellation of cheques | Exempted | kg | 0 |
| 0001.21.08 | The making of any advances or the granting of any credit | Exempted | kg | 0 |
| 0001.21.09 | Issuance of securities for money including bills of exchange promissory notes money and postal orders | Exempted | kg | 0 |
| 0001.21.10 | The provision of guarantees letters of credit and acceptance and other forms of documentary credit | Exempted | kg | 0 |
| 0001.21.11 | The issue transfer receipt or any other dealing with bonds Sukuk debentures treasury bills shares and stocksand other forms of security or secondary security | Exempted | kg | 0 |
| 0001.21.12 | The assignment of a debt for consideration | Exempted | kg | 0 |
| 0001.21.13 | The provision of the above financial services on behalf of another on a commission basis | Exempted | kg | 0 |
| 0001.21.14 | Any services set out in items a to n that are structured in conformity with Islamic finance | Exempted | kg | 0 |
| 0002.21.00 | Insurance & reinsurance services | Exempted | kg | 0 |
| 0003.21.01 | Education services provided by a preprimary primary or secondary school | Exempted | kg | 0 |
| 0003.21.02 | Education services provided by a technical college or university | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0004.21.00 | Medical veterinary dental Ambulance and nursing services | Exempted | kg | 0 |
| 0005.21.00 | Agricultural animal husbandry and horticultural services | Exempted | kg | 0 |
| 0006.21.00 | Burial and cremation services | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 excluding hotel and holiday accomodation and subject to the proviso | Exempted | kg | 0 |
| 0009.21.00 | Community social and welfare services provided by National Government County Government or any political subdivision thereof | Exempted | kg | 0 |
| 0010.21.00 | Tea and coffee brokerage services | Exempted | kg | 0 |
| 0011.21.01 | Services rendered by educational political religious welfare and other philanthropic associations to their members | Exempted | kg | 0 |
| 0011.21.02 | Social welfare services provided by charitable organizations registered or which are exempted 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 and approved by Commissioner of Social Services subject to the proviso | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 by the proprietors thereof | Exempted | kg | 0 |
| 0013.21.03 | Accommodation and restaurant services provided within canteens and cafeterias operated by an employer for the benefit of his employees by proprietors thereof | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0015.21.00 | Car park services provided by National Government County Government anypolitical subdivision therefore by an employer to his employees on the premises of the employer | Exempted | kg | 0 |
| 0016.21.00 | The supply of airtime by any person other than by a provider of cellular mobile telephone services or wireless telephone services | Exempted | kg | 0 |
| 0017.21.00 | Betting gaming and lotteries services | Exempted | kg | 0 |
| 0018.21.00 | Hiring leasing and chartering of aircrafts excluding helicopters of tariff 88021100 and 88021200 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 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 | Exempted | kg | 0 |
| 0024.21.00 | Entry fees into the national parks and national reserves | Exempted | kg | 0 |
| 0025.21.00 | The services of tour operators excluding inhouse supplies | Exempted | kg | 0 |
| 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 conferencefacilities upon the recommendation by the Cabinet Secretary responsible formatters relating to recreational parks | Exempted | kg | 0 |
| 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 todetermine the eligibility for the exemption | Exempted | kg | 0 |
| 0029.21.00 | Postal services provide through the supply of postage stamps including rental post boxes or mail bags and subsidiary services thereto | Exempted | kg | 0 |
| 0033.21.00 | The transfer of assets and other transactions related to the transfer of asets into real estate investment trusts and asset backed securities | Exempted | kg | 0 |
| 0034.21.01 | Taxable services imported or locally purchased by a company wha is engaged in business under a special operating framework arrangement with tGovernment b is incorporated for purposes of undertaking the manufacture of human vaccines or other manufacturing activities including refining; and whose capital investment is at least ten billion shillings, Subject to approval of the Cabinet Secretary for the National Treasury, on recommendation of the Cabinet Secretary for health. | Exempted | kg | 0 |
| 0001.12.00 | The exportation of goods | Zero Rated | kg | 0 |
| 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 forduty and tax free importation | Zero Rated | kg | 0 |
| 0003.12.00 | Shipstores supplied to international sea or air carriers on international voyage or flight | Zero Rated | kg | 0 |
| 0004.12.00 | The supply of coffee and tea for export to coffee or tea auction centers | Zero Rated | kg | 0 |
| 0005.12.00 | Transportation of passengers by air carriers on international flight | Zero Rated | kg | 0 |
| 0006.22.00 | The supply of taxable services to international sea or air carriers on international voyage or flight | Zero Rated | kg | 0 |
| 0009.12.00 | Goods purchased from duty free shops by passengers departing to places outside Kenya | Zero Rated | kg | 0 |
| 0010.22.00 | Supply of taxable services in respect of goods in transit | Zero Rated | kg | 0 |
| 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 | Zero Rated | kg | 0 |
| 0012.32.00 | The supply of goods or taxable services to a special economic zone enterprise | Zero Rated | kg | 0 |
| 0013.12.02 | The supply of ordinary bread | Zero Rated | kg | 0 |
| 0015.12.00 | Milk and cream not concentrated nor containing added sugar or other sweetening matter of tariff numbers 04011000 04012000 04014000 04015000 | Zero Rated | kg | 0 |
| 0016.12.00 | All inputs and raw materials whether produced locally or imported supplied to manufacturers of agricultural pest control products upon recommendation by theCabinet Secretary for the time being responsible for agriculture | Zero Rated | kg | 0 |
| 0019.12.00 | Agricultural pest control products | Zero Rated | kg | 0 |
| 0020.22.00 | The transportation of goods originating from Kenya to a place outside Kenya | Zero Rated | kg | 0 |
| 0021.22.00 | Transportation of sugarcane from farms to miling factories | Zero Rated | kg | 0 |
| 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 | Zero Rated | kg | 0 |
| 0023.22.01 | The exportation of taxable services | Zero Rated | kg | 0 |
| 0024.12.00 | The Fertilizers of chapter 31 | Zero Rated | kg | 0 |
| 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 | Zero Rated | kg | 0 |
| 0026.22.00 | Inbound international sea freight offered by a registered person. | Zero Rated | kg | 0 |
| 0027.12.00 | Liquefied petroleum Gas | Zero Rated | kg | 0 |
| 0028.12.00 | All tea and coffee locally purchased for the purpose of value addition before exportation subject to approval by the Commissioner General | Zero Rated | kg | 0 |
| 0029.32.00 | The supply of locally assembled and manufactured mobile phones | Zero Rated | kg | 0 |
| 0030.12.00 | The supply of motorcyle of tariff heading 87116000 | Zero Rated | kg | 0 |
| 0031.12.00 | The supply of electric bicyles | Zero Rated | kg | 0 |
| 0032.12.00 | Supply of solar and lithium ion batteries | Zero Rated | kg | 0 |
| 0033.12.00 | The supply of electric buses of tariff heading 8702 | Zero Rated | kg | 0 |
| 0034.12.00 | Inputs or raw materials locally purchased or imported for the manufacture of animal feeds | Zero Rated | kg | 0 |
| 0035.12.00 | Bioethanol vapor BEV Stoves classified under HS Code 73211200 cooking appliances and plate warmers for liquid fuel | Zero Rated | kg | 0 |
| 0001.12.02 | Supply to Commonwealth and other Governments Goods for the use of any of the Armed Forces of any allied power | Zero Rated | kg | 0 |
| 0002.12.01 | Supply to diplomat or First arrivals persons Household and personal effects of any kind imported by entitled personnel or their dependants 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 | Zero Rated | kg | 0 |
| 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 replacementfor a motor vehicle originally imported or supplied under paragraph 1 which has been written off due to accident fire or theftProvided that tax shall be payable at the appropriate rate if the written off motor vehicle is disposed of locally | Zero Rated | kg | 0 |
| 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 | Zero Rated | kg | 0 |
| 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 | Zero Rated | kg | 0 |
| 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 | Zero Rated | kg | 0 |
| 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 dependants 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 | Zero Rated | kg | 0 |
| 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 | Zero Rated | kg | 0 |
| 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 | Zero Rated | kg | 0 |
| 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 Commissions staff | Zero Rated | kg | 0 |
| 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 | Zero Rated | kg | 0 |
| 0001.42.00 | Government undertaking | Zero Rated | kg | 0 |
| 0001.54.00 | Supply of goods deemed out of scope for VAT purposes subject to prior verification and approval by KRA | Zero Rated | Kg | 0 |
| 0002.54.00 | Sale of passenger vehicles and mini buses where input tax was prohibited under section 17 4 of the VAT Act 2013 | Zero Rated | kg | 0 |
