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HS Codes / Item Codes

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.

0001.11.00Bovine Semen of tariff number 05111000Exemptedkg0
0002.11.00Fish eggs and roes of tariff number 05119110Exemptedkg0
0003.11.00Animal semen other than of bovine of tariff number 05119110Exemptedkg0
0004.11.00Soya beans whether or not broken of tariff numbers 12011000 and 12019000Exemptedkg0
0005.11.00Groundnuts not roasted or otherwise cooked In shell of tariff number 12024100Exemptedkg0
0006.11.00Groundnuts not roasted or otherwise cooked Shelled whether or not broken of tariff number 12024200Exemptedkg0
0007.11.00Copra of tariff number 12030000Exemptedkg0
0008.11.00Linseed whether or not broken of tariff number 12040000Exemptedkg0
0009.11.00Low erucic acid rape or colza seed of tariff number 12051000Exemptedkg0
0010.11.00Other rape or colza seed of tariff number 12059000Exemptedkg0
0011.11.00Sunflower seeds whether or not broken of tariff number 12060000Exemptedkg0
0012.11.00Cotton seeds whether or not broken Seed of tariff numbers 12072100 and 12072900Exemptedkg0
0013.11.00Sesamum seeds whether or not broken of tariff number 12074000Exemptedkg0
0014.11.00Mustard seeds whether or not broken of tariff number 12070500Exemptedkg0
0015.11.00Safflower seeds whether or not broken 12076000Exemptedkg0
0016.11.00Other oil seeds and oleaginous fruits whether or not broken of tariff number 12079900Exemptedkg0
0017.11.01Pyrethrum flower of tariff number 12119020Exemptedkg0
0017.11.02Sugarcane of tariff number 12129300Exemptedkg0
0017.11.03Unprocessed produce of plant species camellia sinensisExemptedkg0
0018.11.00Live animals of chapter 1Exemptedkg0
0019.11.00Meat and edible offals of chapter 2 excluding those of heading 0209 and 0210Exemptedkg0
0020.11.00Fish and crustaceans molluscs and other qauticinvertebrates of chapter 3 excluding those of tariff heading 0305 0306 and 0307Exemptedkg0
0021.11.00Unprocessed milkExemptedkg0
0022.11.00Fresh birds eggs in shellExemptedkg0
0023.11.00Edible Vegetables and certain roots and tubers of Chapter 7 excluding those of tariff heading 0711Exemptedkg0
0024.11.00Edible fruits and nuts peal of citrus fruits or melon of chapter 8 excluding those of tariff heading 0811 0812 0813 and 0814Exemptedkg0
0025.11.00Cereals of Chapter 10 excluding seeds of tariff heading 1002Exemptedkg0
0030.11.01Taxable supplies imported or purchased for direct and exclusive use in the geothermal oil or mining prospectiong 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 Cabnet Secretart responsible for mining as the case may beExemptedkg0
0032.11.00Syringes with or without needles of tarrif no 90183100Exemptedkg0
0035.11.00Tubular metal needles and needles for sutures of tariff number 90183200Exemptedkg0
0036.11.00Catheters cannulae and the like of tariff number 90183900Exemptedkg0
0037.11.00Blood bagsExemptedkg0
0038.11.00Blood and fluid infusion setsExemptedkg0
0039.11.01Materials articles and equipment including motor vehichles Which are specially designed fro the sole use by disabled blind or physically handicapped personsExemptedkg0
0039.11.02Materials articles and equipment Including motor vehichles Which are intended for the educational scientific or cutural advancement of the blind for the use of an organization approved by the national government for purposes of exemptionExemptedkg0
0039.11.03Streptomycins and their derivatives salts thereof 29412000Exemptedkg0
0039.11.04Tetracyclines and their derivatives salts thereof 29413000Exemptedkg0
0039.11.05Chloramphenicol and its derivatives salts thereof 29414000Exemptedkg0
0039.11.06Erythromycin and its derivatives salts thereof 29415000Exemptedkg0
0039.11.07Other Antibiotics 29419000Exemptedkg0
0039.11.08Extracts of glands or other organs or of their secretions 30012000Exemptedkg0
0039.11.11Vaccines for Human Medicine 30022000Exemptedkg0
0039.11.12Vaccines for veterinary medicine 30023000Exemptedkg0
0039.11.13Medicaments Containing penicillin or derivatives thereof with penicillanic acid structure or streptomycins or their derivatives 30031000Exemptedkg0
0039.11.14Medicaments containing other antibiotics not put up in measured doses or in forms for retail sale 30032000Exemptedkg0
0039.11.15Medicacaments containing insulin not put up in measured doses or in forms for retail sale 30033100Exemptedkg0
0039.11.16Other medicaments containing hormones or other products of heading No 2937 but not containing antibiotics not put up in measured doses or in forms or packings for retail sale 30033900Exemptedkg0
0039.11.17Medicaments containing alkaloids or derivatives thereof but not containing hormones or other products of heading No 2937 or antibiotics not put up in measured doses or in forms or packings for retail sale 30034000Exemptedkg0
0039.11.18Other 30039000Exemptedkg0
0039.11.19Infusion solutions for ingestion other than by mouth not put up in measured doses or in forms or packings for retail sale 30039010Exemptedkg0
0039.11.20Other medicaments excluding goods of heading No 3002 3005 or 3006 consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses not put up in measured doses or in forms or packings for retail sale 30039090Exemptedkg0
0039.11.21Medicaments containing penicillins or derivatives thereof with a penicillanic acid structure or streptomycins or their derivatives put up in measured doses or in forms or packings for retail sale 30041000Exemptedkg0
0039.11.22Medicaments containing other antibiotics put up in measured doses or in forms or packings for retail sale 30042000Exemptedkg0
0039.11.23Medicaments containing insulin put up in measured doses or in forms or packings for retail sale 30043100Exemptedkg0
0039.11.24Medicaments containing adrenal cortical hormones put up in measured doses or in forms or packings for retail sale 30043200Exemptedkg0
0039.11.25Other medicaments containing hormones or other products of heading No 2937 but not containing antibiotics put up in measured doses or in forms or packings for retail sale 30043900Exemptedkg0
0039.11.26Containing ephedrine or its salts 30044100Exemptedkg0
0039.11.27Containing pseudoephedrine 30044200Exemptedkg0
0039.11.28Other 30045000Exemptedkg0
0039.11.29Other medicaments containing vitamins or other products of heading No 2936 put up in measured doses or in forms or packings for retail sale 30045000Exemptedkg0
0039.11.30Other medicaments excluding goods of heading No 3002 3005 or 3006 consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms or packings for retail sale 30049000Exemptedkg0
0039.11.31Other medicaments excluding goods of heading No 3002 3005 or 3006 consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms or packings for retail sale 30049090Exemptedkg0
0039.11.32Adhesive dressings and other articles having an adhesive layer impregnated or coated with pharmaceutical substances or put up in forms of packagings for retail sale for medical surgical dental or veterinary purposes 30051000Exemptedkg0
0039.11.33White absorbent cotton Wadding impregnated or coated with pharmaceutical substances or put up in forms of packagings for retail sale for medical surgical dental or veterinary purposes 30059010Exemptedkg0
0039.11.34Other wadding gauze bandages and simmilar articles impregnated or coated with pharmaceutical substances or put up in forms of packagings for retail sale for medical surgical dental or veterinary purposes 30059090Exemptedkg0
0039.11.35Sterile surgical catgut similar sterile suture materials and sterile tissue adhesives for surgical wound closure sterile laminnaria and sterile laminaria tents sterile absorbable surgical or dental hemeostatics 30061000Exemptedkg0
0039.11.36Bloodgrouping reagents 30062000Exemptedkg0
0039.11.37Opacifying preparations for Xray examinations diagnostic reagents designed to be administered to the patient 30063000Exemptedkg0
0039.11.38Dental cements and other dental fillings bone reconstruction cements 30064000Exemptedkg0
0039.11.39Firstaid boxes and kits 30065000Exemptedkg0
0039.11.40Chemical contraceptive preparations based on hormone pr spermicides 30066000Exemptedkg0
0039.11.41Gel preparations to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations oe as a coupling agent between theh body and medical instruments 30067000Exemptedkg0
0039.11.42Appliances identifiable for ostomy use 30069100Exemptedkg0
0039.11.43Waste pharmaceuticals 30069200Exemptedkg0
0039.11.50Aeroplanes and other Aircraft or unladen weight exceeding 2000kg but not exceeding 15000kg 88023000Exemptedkg0
0039.11.51Aeroplanes and other Aircraft of unladen weight exceeding 15000kg 88024000Exemptedkg0
0039.11.53Spacecraft including satellites and suborbital and spacecraft launch vehichles 88026000Exemptedkg0
0039.11.57Sanitary towels pads and tampons 96190010Exemptedkg0
0039.11.62Milk specialy prepared for infants and tarrif no as listed in the first schedule of VAT Act 2013 04022910Exemptedkg0
0039.11.65Semimilled or wholly milled rice whether polished or glazed 10063000Exemptedkg0
0039.11.69Protein concentrates and textured protein substances 21061000Exemptedkg0
0039.11.70Food preparations specially prepared fro infants 21069010Exemptedkg0
0039.11.71Other food preparations not elsewhere specified or included 21069099Exemptedkg0
0039.11.72Vitamin C and its derrivatives 29362700Exemptedkg0
0039.11.73Other Heparin and its salts 30019000Exemptedkg0
0039.11.74Other human or animal substances prepared for theraputic or prophylactic uses not elsewhere specified or included 30019000Exemptedkg0
0039.11.75Malaria diagnostic test kits 30021100Exemptedkg0
0039.11.76Antisera and other blood fractions 30021200Exemptedkg0
0039.11.77Immunological products unmixed not put up in measured doses or in forms or packagings for retail sale 30021200Exemptedkg0
0039.11.78Immunological products mixed not put up in measured doses or in forms or packagings for retail sale 30021400Exemptedkg0
0039.11.79Immunological products put up in measured doses or in forms or packagings for retail sale 30021500Exemptedkg0
0039.11.80Other Antisera other blood fractions and immunological products whether or not modified or obtained by means of biotechnological process 30021900Exemptedkg0
0039.11.81Insulin 30033100Exemptedkg0
0039.11.82Other medicaments containing alkaloids or derivatives containing norephedrine or its salts 30044300Exemptedkg0
0039.11.83Other containing antimalarial active principles described in Subheading Note 2 30046000Exemptedkg0
0039.11.84Food supplements 21069091Exemptedkg0
0039.11.85Milk in powder granules or other solid forms of a fat content by weight exceeding one point five percent not containing added sugar or other sweetening matter 04022100Exemptedkg0
0039.11.86Other milk in powder granules or other solid forms of a fat content by weight exceeding one point five percent 04022900Exemptedkg0
0039.11.87Other not containing added sugar or other sweetening mater 04029100Exemptedkg0
0039.11.88Other milk 04029900Exemptedkg0
0039.11.89Orthopaedic or fracture appliances 90211000Exemptedkg0
0039.11.90Other artificial parts of the body Pacemakers for stimulating heart muscles excluding parts and accessories 90215000Exemptedkg0
0039.11.91Hydrometers 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 90251900Exemptedkg0
0039.11.92Airway Guedel and Ambu bags 90192000Exemptedkg0
0039.11.93Blood giving set and infusion sets 90189000Exemptedkg0
0040.11.00Madeup fishing nets of manmade textile material of tariff number 56081100Exemptedkg0
0041.11.00Mosquito nets of tariff No 63049110Exemptedkg0
0043.11.00Materials waste residues and byproducts whether or not in the form of pellets and preparations of a kind used in animal feeding of tariff numbers as listed in Part 1 of the first schedule of VAT Act 2013Exemptedkg0
0044.11.00Unprocessed green teaExemptedkg0
0048.11.00Inputs or raw materials supplied to solar equipment manufacturers for manufacture of solar equipment or deep cycle sealed batteries which exclusively use or store solar power as approved from time to time by the Cabinet Secretary for the National Treasury upon recommendation by the Cabinet Secretary responsible for energy and petroleumExemptedkg0
0049.11.00Aircraft parts of heading 8803 excluding parts of goods of heading 8801Exemptedkg0
0051.11.00Taxable goods imported or purchased for direct and exclusive use in the implementation of official aid funded projects upon approval by the Cabinet Secretary responsible for the National TreasuryExemptedkg0
0054.11.00Goods imported or purchased locally for use by the local film producers and local filming agents upon recommendation by the Kenya Film Commission subject to approval by the Cabinet Secretary to the National TreasuryExemptedkg0
0056.11.00Inputs or raw materials locally purchased or imported by manufacturers of agricultural machinery and implements upon approval by the Cabinet Secretary responsible for industrializationExemptedkg0
0057.11.00All goods including material supplies equipment machinery and motor vehicles for official use by the Kenya Defence Forces and the National Police ServiceExemptedkg0
0058.11.00Direction finding compasses instruments and appliances for aircraftExemptedkg0
0059.11.00Wheat seeds of tariff numbers 10011100 and 10019100Exemptedkg0
0062.11.00Taxable goods for direct and exclusive use for the construction of tourism facilities recreational parks of fifty acres or more convention and conference facilities upon recommendation by the Cabinet Secretary responsible for matters relating to recreational parksExemptedkg0
0063.11.00Taxable goods equipment and apparatus for the direct and exclusive use for construction of specialized hospitals with a minimum bed capacity of fifty with accommodation facilities upon the recommendation by the Cabinet Secretary responsible for health who shall issue guidelines for the criteria to be used to determine eligibility for the exemption provided that notwithstanding this subparagraph any approval granted by the cabinet Secretary before the commencement thereof in respect of the supply of taxable goods and which is in supply of taxable goods and which is in force at such commencement shall continue to apply of the exempted taxable goods is made in fullExemptedkg0
0066.11.00Inputs or raw materials locally purchased or imported by manufacturers of clean cook stoves approved by the Cabinet Secretary upon recommendation by the Cabinet Secretary for the time being responsible for energyExemptedkg0
0066.11.01Bioethanol vapour BEV Stoves classified under HS Code 73211100 cooking appliances and plate warmers for liquid fuelExemptedkg0
0068.11.00Super absorbent polymer SAP of tariff number 39069000Exemptedkg0
0069.11.00Carrier tissue white 1 ply 14 point 5 GSMExemptedkg0
0070.11.00IP super soft fluff pulp for fluff 310 treated pulp 488 times 125 mm cellose of tariff number 47032100Exemptedkg0
0071.11.00Perforated PE film 15 to 22 gsm of tariff number 39219000Exemptedkg0
0072.11.00Spunbound nonwoven 15 to 25 gsm of tariff number 56031100Exemptedkg0
0073.11.00Airlid paper with super absorbent polymer 180gsm67 of tariff number 48030000Exemptedkg0
0074.11.00Airlid paper with super absorbent polymer 80gsm67 of tariff number 480300Exemptedkg0
0077.11.00Pressure sensitive adhesive of tariff number 35069100Exemptedkg0
0078.11.00Plain polythene filmLPDE of tariff number 39211910Exemptedkg0
0079.11.00Plain polythene filmPE of tariff number 39211910Exemptedkg0
0080.11.00PE white 25 40 gsm release paper of tarrif number 48114900Exemptedkg0
0081.11.00ADL 25 to 40 gsm of tariff number 56031100Exemptedkg0
0082.11.00Elasticized side tape of tariff number 54024400Exemptedkg0
0083.11.0012 to 16 gsm spunbound piyropo nonwoven coverstock 12gsm spunbound PP nonwoven SMS hydrophobic leg cuffs of tariff number 56031100Exemptedkg0
0084.11.00Polymetric elastic 2 over 3 strands of tariff number 39199010Exemptedkg0
0089.11.00Any other aircraft spare parts imported by aircraft operators or personsengaged in the business of aircraft maintenance upon recommendation by thecompetent authority responsible for civil aviationExemptedkg0
0090.11.00Inputs for the manufacture of pesticides upon recommendation by the Cabinet Secretary for the time being responsible for matters relating to agricultureExemptedkg0
0091.11.00Specially designed locally assembled motor vehicles for transportation of tourists purchased before clearance through Customs by tour operators upon recommendation by the competent authority responsible for tourism promotionprovided the vehicles meet the following conditions as specified in the VAT Act 2013 First Schedule section A no 91Exemptedkg0
0095.11.00The supply of natural water excluding bottled water by a National Government County Government any political subdivision thereof or a person approved by the Cabinet Secretary for the time being responsible for water development for domestic or for industrial useExemptedkg0
0096.11.01Articles of apparel clothing accessories and equipment specially designed for safety or protective purposes for use in registered hospitals and clinics or by county government or local authorities in firefightingExemptedkg0
0096.11.02Personal protective equipment including facemasks or use by medical personnel in registered hospitals and clinics or by members of the public in the case of a pandemic or a notifiable infectious diseaseExemptedkg0
0099.11.00Goods imported by passengers arriving from places outside Kenya as specified in the VAT Act 2013 First Schedule section A no 99Exemptedkg0
0100.11.00Taxable goods for emergency relief purposes for use in specific areas andwithin a specified period supplied to or imported by the Government or its approvedagent a nongovernmental organization or a relief agency authorized by the CabinetSecretary responsible for disaster management where goods are specified in the VAT Act 2013 First Schedule section A no 100Exemptedkg0
0101.11.00Alcoholic or non alcoholic beverages supplied to the Kenya Defence Forces Canteen OrganizationExemptedkg0
0103.11.00Hearing aids excluding parts and accessories of tariff Number 90214000Exemptedkg0
0105.11.00Locally manufactured motherboardsExemptedkg0
0106.11.00Inputs for the manufacture of motherboards approved by the Cabinet Secretary responsible for information communication technologyExemptedkg0
0107.11.00Plant machinery and equipment used in the construction of a plastics recycling plantExemptedkg0
0108.11.00The supply of maize corn flour cassava flour wheat or meslin flour and maize flour containing cassava flour by more than ten percent in weight provided that this paragraExemptedkg0
0109.11.00Goods imported or purchased locally for the direct and exclusive use in the construction of houses under an affordable housing scheme approved by the Cabinet Secretary on the recommendation of the Cabinet Secretary responsible for matters relating to housingExemptedkg0
0110.11.00Musical instruments and other musical equipment imported or purchased locally for exclusive use by educational institutions upon recommendation by the Cabinet Secretary responsible for EducationExemptedkg0
0111.11.00Maize corn seeds of tariff no 10051000Exemptedkg0
0112.11.00Taxable 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 theh cabinet sectretary responsible for matters relating to mining as the case may beExemptedkg0
0113.11.00Specialized 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 energyExemptedkg0
0114.11.00Taxable goods supplied to persons that had an agreement or contract with the government prior to 25th April 2020 and the agreement or contract provided for exemption from value added tax provide that this exemption shall apply to the unexpired period of the contract or agreement upon recommendation by the cabinet secretary responsible for matters relating to energyExemptedkg0
0115.11.00Medical ventilators and the inputs for the manufacture of medical ventilators upon recommendation by the cabinet secretary responsible for matters relating to healthExemptedkg0
0116.11.00Physiotherapy accessories treadmills for cardiology therapy and treatment of tariff umber 95069100 for use by licensed hospitals upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0117.11.00Dexpanthenol of tariff number 33049900 used for medical nappy rash treatment by licensed hospitals upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0118.11.00Medicaments of tariff number 30034100 30034200 30034300 heading 3002 3005 or 3006 consisting of two or more constituents which have been mixed together for theraputic or prophylactic usesExemptedkg0
0119.11.00Diagnostic or laboratory reagents of tariff number 38220000 on a backing prepared diagnostic or laboratory reagents whether or not on a backing other than those of heading 3002 0r 3006 certified reference materials upon approval by the cabinet secretary responsible for matters relating to healthExemptedkg0
0120.11.00Electrodiagnostic apparatus of tariff numbers 90181100 90181300 90181400 90181900 90182000 90189000 upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0121.11.00Other instruments and appliances of tariff number 90184100 used in dental sciences dental drill engines whether or not combined on a single base with other dental equipment upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0122.11.00Other instruments and appliances including surgical blades of tariff number 90184900 90185000 90189000 used in dental sciences dental drill engines whether or not combined on a single base with other dental equipment upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0123.11.00Ozone therapy Oxygen therapy aerosol therapy artificial respiration or other theraputic respiration apapratus upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0124.11.00Other breathing appliances and gas masks excluding protective masks having neither mechanical parts nor replaceable filters upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0125.11.00Artificial teeth and dental fittings of tariff number 90212100 90212900 and artificial parts of the bidy of tariff number 90213100 90213900 90215000 and 90219000 upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0126.11.00Apparatus based on the use of x rays whether or not medical surgical or dental of tariff numbers 90221200 90221300 90221400 1nd 90221900 upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0127.11.00Apparatus based on the use of alpha beta or gamma radiations whether or not medical surgical or dental of tariff numbers 90222100 90222900 90223000 and 90229000 upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0128.11.00Discs tapes solid state non volatile 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 sectretary responsible for matters relating to healthExemptedkg0
0129.11.00Weighing machines excluding balances of a sensitivity of 5 cg or better of tariff number 84233100 including weight operated counting or checking machines weighing machine weights of all kinds upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0130.11.00Foetal 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 healthExemptedkg0
0131.11.00Sterilizer Dry Heat Wgd001Grx05A Pc autoclave steam tables tops of tariff number 84192000 upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0132.11.00Needle holders and urine bags of tariff heading 3926Exemptedkg0
0133.11.00Tourniquets of tariff number 39269099 fo use by licensed hospitals upon approval by the cabinet sectretary responsible for matters relating to healthExemptedkg0
0134.11.00Taxable suppliers including fish feeding and handling water operations cold storage fish cages pons construction and maintenance and fish processing and handling imported or purchased for direct and exclusive use on the recommendation of the relevant state departmentExemptedkg0
0135.11.00Pre fabricated biogas digestersExemptedkg0
0136.11.00BiogasExemptedkg0
0137.11.00Sustainable fuel briquettes and pellets for household and commercial useExemptedkg0
0138.11.00The supply of denatured ethanol of tariff number 22072000Exemptedkg0
0139.11.00Tractors other than road tractors for semitrailersExemptedkg0
0140.11.00Plant and machinery of chapter 84v and 85 imported by manufactures of pharmaceutical products or investors in the manufacture of pharmaceutical products upon the recommendation of the Cabinet Secretary responsible for matters relating healthExemptedkg0
0141.11.00Medical oxygen supplied to registered hospitalsExemptedkg0
0142.11.00Urine bags adult diapers artificial breasts colostomy or ileostomy bags for medical useExemptedkg0
0143.11.00Inputs and raw materials used in the manufacturer of passenger motor vehicleExemptedkg0
0144.11.00Locally manufactured passenger motor vehicles Provided that in this paragraph locally manufactured passanger motor vehicle shall mean a motor vehicle for the transportation of passangers which is mauactured 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 KenyaExemptedkg0
0145.11.00Taxable goods inputs and raw materials imported or locally purchased by company which goods are specified in the VAT Act 2013 First Schedule section A no 145Exemptedkg0
0146.11.00Such capital goods the exemption of which the Cabinet Secretary may dedtermine to promote investment in the manufacturing sector provided that the value of such investment is less than two billion shillingsExemptedkg0
0001.13.01Petroleum oils and oils obtained from bituminous minerals crudeTaxablekg8
0001.13.02Motor spirit gasoline regularTaxablekg8
0001.13.03Motor spirit gasoline premiumTaxablekg8
0001.13.04Aviation spiritTaxablekg8
0001.13.05Spirit type jet fuelTaxablekg8
0001.13.06Special boiling point spirit and white spiritTaxablekg8
0001.13.07Other light oils and preparationsTaxablekg8
0001.13.08Partly refined including topped crudesTaxablekg8
0001.13.09Kerosene type jet fuelTaxablekg8
0001.13.10Illuminating kerosene IKTaxablekg8
0001.13.11Other medium pertoleum oils and preparationsTaxablekg8
0001.13.12gas oil automotive light amber for high speed enginesTaxablekg8
0001.13.13Other gas oilsTaxablekg8
0001.13.14Natural gas in gaseous stateTaxablekg8
0001.13.15Other natural gas in gaseous stateTaxablekg8
0001.13.52The liquified petroleum gas including propane is classified under section 5 of the VAT Act subsection abTaxablekg8
0001.21.01the operation of current deposit or savings accounts including theprovision of account statementsExemptedkg0
0001.21.02the issue transfer receipt or any other dealing with money including money transfer services and accepting over the counter payments of household bills but excluding the services of carriage of cash restocking of cash machines sorting or counting of moneyExemptedkg0
0001.21.03issuing of credit and debit cardsExemptedkg0
0001.21.04automated teller machine transactions excluding the supply of automated teller machines and the software to run itExemptedkg0
0001.21.05telegraphic money transfer servicesExemptedkg0
0001.21.06foreign exchange transactions including the supply of foreign drafts and international money ordersExemptedkg0
0001.21.07cheque handling processing clearing and settlement including special clearance or cancellation of chequesExemptedkg0
0001.21.08the making of any advances or the granting of any creditExemptedkg0
0001.21.09issuance of securities for money including bills of exchange promissory notes money and postal ordersExemptedkg0
0001.21.10the provision of guarantees letters of credit and acceptance and other forms of documentary creditExemptedkg0
0001.21.11the issue transfer receipt or any other dealing with bonds Sukuk debentures treasury bills shares and stocksand other forms of security or secondary security Act No 15 of 2017 s9Exemptedkg0
0001.21.12the assignment of a debt for considerationExemptedkg0
0001.21.13the provision of the above financial services on behalf of another on a commission basisExemptedkg0
0001.21.14any services set out in items a to n that are structured in conformity with Islamic finance Act No 15 of 2017 s9Exemptedkg0
0002.21.01management and related insurance consultancy servicesExemptedkg0
0002.21.02actuarial servicesExemptedkg0
0002.21.03services of insurance assessors and loss adjustersExemptedkg0
0003.21.01education services provided by a preprimary primary or secondary schoolExemptedkg0
0003.21.02education services provided by a technical college or universityExemptedkg0
0003.21.03education services provided by an institution established for the promotion of adult education vocational training or technical education but shall not apply in respect of business or user training and other consultancy services designed to improve work practices and efficiency of an organizationExemptedkg0
0004.21.00Medical veterinary dental Ambulance and nursing servicesExemptedkg0
0005.21.00Agricultural animal husbandry and horticultural servicesExemptedkg0
0006.21.00Burial and cremation servicesExemptedkg0
0007.21.00Transportation of passengers by any means of conveyance excluding international air transport or where the means of conveyance is hired or charteredExemptedkg0
0008.21.00Supply by way of sale renting leasing hiring letting of land or residential premises residential premises means land or a building occupied or capable of being occupied as a residenceExemptedkg0
0009.21.00Community social and welfare services provided by National Government County Government or any political subdivision thereofExemptedkg0
0010.21.00Tea and coffee brokerage servicesExemptedkg0
0011.21.01services rendered by educational political religious welfare and other philanthropic associations to their members orExemptedkg0
0011.21.02social 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 470Exemptedkg0
0012.21.01stage plays and performances which are conducted by educational institutions approved by the Cabinet Secretary for the time being responsible for education as part of learningExemptedkg0
0012.21.02sports games or cultural performances conducted under the auspices of the Ministry for the time being responsible for culture and social servicesExemptedkg0
0013.21.01Accommodation and restaurant services provided within establishments operated by an educational training institutions approved by the Cabinet Secretary for the time being responsible for education for the use of the staff and students by that institution orExemptedkg0
0013.21.02Accommodation and restaurant services provided within establishments operated by a medical institution approved by the Cabinet Secretary for the time being responsible for health for the use by the staff and patients of such institutions orExemptedkg0
0013.21.03Accommodation and restaurant services provided within canteens and cafeterias operated by an employer for the benefit of his employeesExemptedkg0
0014.21.00Conference services conducted for educational institutions as part of learning where such institutions are approved by the Ministry for the time being responsible for EducationExemptedkg0
0015.21.00Car park services provided by National Government County Government anypolitical subdivision therefore by an employer to his employees on the premises of the employerExemptedkg0
0016.21.00The supply of airtime by any person other than by a provider of cellular mobile telephone services or wireless telephone servicesExemptedkg0
0017.21.00Betting gaming and lotteries servicesExemptedkg0
0018.21.00Hiring leasing and chartering of aircraftsExemptedkg0
0020.21.00Taxable services for direct and exclusive use in the implementation of official aid funded projects upon approval by the Cabinet Secretary to the National TreasuryExemptedkg0
0021.21.00Services imported or procured locally for use by the local film producers orlocal film agents upon recommendation by the Kenya Film Commission subject to approval by the Cabinet Secretary for the National TreasuryExemptedkg0
0023.21.00Supply of sewerage services by the national government a countygovernment any political subdivision thereof or a person approved by the Cabinet Secretary for the time being responsible for water developmentExemptedkg0
0024.21.00Entry fees into the national parks and national reservesExemptedkg0
0025.21.00The services of tour operators excluding inhouse suppliesExemptedkg0
0026.21.00Taxable 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 parksExemptedkg0
0027.21.00Taxable services for direct and exclusive use for the construction of specialized hospitals with accommodation facilities upon recommendation by the CabinetSecretary responsible for health who shall issue guidelines for the criteria todetermine the eligibility for the exemptionExemptedkg0
0029.21.00Postal services provide through the supply of postage stamps including rental post boxes or mail bags and subsidiary services theretoExemptedkg0
0033.21.00The transfer of assets and other transactions related to the transfer of asets into real estate investment trusts and asset backed securitiesExemptedkg0
0001.12.00The exportation of goodsZero Ratedkg0
0002.32.00The supply of goods or taxable services to an export processing zone business as specified in the Export Processing Zones Act Cap 517 as being eligible forduty and tax free importationZero Ratedkg0
0003.12.00Shipstores supplied to international sea or air carriers on international voyage or flightZero Ratedkg0
0004.12.00The supply of coffee and tea for export to coffee or tea auction centersZero Ratedkg0
0005.12.00Transportation of passengers by air carriers on international flightZero Ratedkg0
0006.22.00The supply of taxable services to international sea or air carriers on international voyage or flightZero Ratedkg0
0009.12.00Goods purchased from duty free shops by passengers departing to places outside KenyaZero Ratedkg0
0010.22.00Supply of taxable services in respect of goods in transitZero Ratedkg0
0011.12.00Inputs or raw materials either produced locally or imported supplied to pharmaceutical manufacturers in Kenya for manufacturing medicaments asapproved from time to time by the Cabinet Secretary in consultation with the Cabinet Secretary responsible for matters relating to healthZero Ratedkg0
0012.32.00The supply of goods or taxable services to a special economic zone enterpriseZero Ratedkg0
0013.12.02The supply of ordinary breadZero Ratedkg0
0015.12.00Milk and cream not concentrated nor containing added sugar or other sweetening matter of tariff numbers as listed on the second schedule of the VAT Act 2013Zero Ratedkg0
0016.12.00All 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 agricultureZero Ratedkg0
0019.12.00Agricultural pest control productsZero Ratedkg0
0020.22.00The transportation of goods originating from Kenya to a place outside KenyaZero Ratedkg0
0021.22.00Transportation of sugarcane from farms to miling factoriesZero Ratedkg0
0022.12.00The supply of maize corn flour cassava flour wheat or meslin flour and maize flour containing cassava flour by more than ten percent in weightZero Ratedkg0
0023.22.00The expotation of taxable services in respect of business process outsourcingZero Ratedkg0
0024.12.00The Fertilizers of chapter 21Zero Ratedkg0
0025.12.00Inputs of raw materials locally purchased or imported by manufacturers of fertilizer as approved from time to time by the Cabinet Secretary responsible for AgricultureZero Ratedkg0
0001.12.01Supply to Commonwealth and other Governments Goods consigned to officers or men on board a naval vessel belonging to another Commonwealth Government for their personal use or for consumption on board such vesselZero Ratedkg0
0001.12.02Supply to Commonwealth and other Governments Goods for the use of any of the Armed Forces of any allied powerZero Ratedkg0
0002.12.01Supply 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 ScheduleZero Ratedkg0
0002.12.02Supply to diplomat or First arrivals persons One motor vehicle which the ministry responsible for foreign affairs is satisfied as having been supplied or imported as a 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 locallyZero Ratedkg0
0002.32.03Supply to diplomat or First arrivals persons Taxable supplies for the official use of the United Nations or its specialized agencies or any Commonwealth High Commission or of any foreign embassy consulate or diplomatic mission in KenyaZero Ratedkg0
0002.32.04Supply to diplomat or First arrivals persons Taxable supplies for the use of a high official of the United Nations or its specialized agencies or a member of the diplomatic staff of any Commonwealth or foreign country where specific provision for such zero rating status is made by the Cabinet Secretary responsible for foreign affairsZero Ratedkg0
0002.12.05Supply to diplomat or First arrivals persons Taxable supplies Goods for the United Nations or any of its specialized agencies for the support of a project in KenyaZero Ratedkg0
0003.12.01Supply 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 ScheduleZero Ratedkg0
0003.12.02Supply to donor agencies with bilateral or multilateral agreements One motor vehicle which the Commissioner is satisfied is supplied or is imported as a replacement of another motor vehicle originally supplied or imported under paragraph 1 and which has been written off due to accident fire or theftZero Ratedkg0
0004.32.00Supply to international and regional organizations Goods services and equipment imported by or supplied to donor agencies international and regional organizations with Diplomatic accreditation or bilateral or multilateral agreements with Kenya for their official useZero Ratedkg0
0005.32.00Supply to the War Graves Commission Taxable supplies including official vehicles for the establishment and maintenance of war cemeteries by the Commonwealth War Graves Commission but excluding office supplies and equipment and the property of the Commissions staffZero Ratedkg0
0008.32.00Supply to National Red Cross Society and St John Ambulance Taxable goods and services supplied or imported for official use in the provision of relief serviceZero Ratedkg0

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