Kenya Tax Appeals Tribunal: Preforms for Packaging Bottles Eligible for Excise Duty Relief

• The Tax Appeals Tribunal ruled that preforms used in the manufacture of nonalcoholic beverage packaging bottles are eligible for excise duty relief
• The case involved Kenafric Industries Limited and the Kenya Revenue Authority
• Preforms are considered raw materials for the production of finished products
• The decision is significant for manufacturers using intermediate goods in their production processes

Source: globaltaxnews.ey.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---