The Kenya Tax Appeal Tribunal (Tribunal or TAT) held, in a judgment delivered on 29 October 2021, that the primary method of customs valuation is the Transaction Value Method (TVM). Alternative methods are to be applied upon failure of the TVM and the alternative methods should be applied sequentially.
In Tax Appeal No. 340 of 2020, the Appellant versus the Commissioner of Customs and Border Control (the Respondent), the Tribunal agreed with the Appellant’s assertion that the TVM, which is the primary method of valuation, must be applied first and that the alternative methods of customs valuation can only be applied if the primary method has failed.
The Tribunal further noted that the Appellant’s application for review was creditable by virtue of the facts and evidence provided by the Appellant in support of the appeal.
Source EY
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