1.0 LEGAL BASIS FOR THE CUSTOMS REFUND.

Diplomatic refund is governed by the provisions of Section 114 (1) and 5
the Schedule East African Community Customs Management Act 2004 as amended. .
In the case of the entitled entities /persons, a refund of taxes would arise where the entity
person paid taxes in error either at importation or in case of fuel at the market prices which
include excise duty paid prior to release of fuel into free circulation.
This guide relates to the refund of taxes paid on fuel by Diplomats and entitled missions in
line with section 12(i) and (ii) of the Excise Duty Act 2014. The refund in this case will be
for the excise duty component as provided in each year’s tax rates in the national budget.

EAST AFRICAN COMMUNITY CUSTOMS MANAGEMENT ACT, 2004.
Section 114 (1) of the EACCMA provides that;
“Duty shall not be charged on the goods listed in part A of the fifth schedule
to this Act, when imported, or purchased before clearance through the
Customs, for use by the person named in that part in accordance with any
condition attached thereto as set out in that part”

THE FIFTH SCHEDULE, THE EXEMPTIONS REGIME: PART A – SPECIFIC
EXEMPTIONS.
The exemption regime under Part A of the 5th schedule extends to the categories of entities
to which government has extended diplomatic privileges to;
For purposes of the EAC-CMA; these entities are the following
Item 3 – refers to Goods for the Commonwealth and Other Governments.
Item 4 – refers to Diplomatic and First Arrival Privileges.
Item 5 – refers to goods for Donor agencies with bilateral and multilateral agreements with
the Partner States.
Item 6 – refers to Goods and equipment imported by donor agencies, international and
regional organizations with Diplomatic accreditation or multilateral agreements with a
partner state for their official use.

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