REVIEW AND COMMENTS ON THE FINANCE BILL 2024
By Sharon Keter, Managing Partner
OVERVIEW OF THE FINANCE BILL, 2024 .
The National Treasury tabled the Finance Bill, 2024 (the Bill) before the National Assembly on Thursday, 9 May 2024 .
The Bill proposes myriad changes to the tax related laws . This includes the Income Tax Act (Chapter 470, Laws of Kenya), Value Added Tax Act, 2013, Excise Duty Act, 2015, Tax Procedures Act, 2015, and Miscellaneous Fees and Levies Act, 2016.
These changes are designed to expand the tax base and raising revenues for the government.
Income Tax – Corporation tax
Motor Vehicle Tax -The Bill proposes to introduce a tax known as motor vehicle tax at the rate of two-point five percent (2.5%) of the value of the motor vehicle. This tax will be payable on each motor vehicle at the time of issuance of insurance cover.
The Bill has capped the tax payable at a minimum of five thousand shillings (KES 5,000) and a maximum of one hundred thousand shillings (KES 100,000).
The Bill proposes that the insurer of the motor vehicle shall collect and remit motor vehicle tax within five (5) working days after issuing a motor vehicle with insurance cover. Failure to collect and remit motor vehicle tax the insurer shall be liable to pay a penalty equivalent to fifty percent (50%) of the uncollected tax and the actual amount of the uncollected tax.
Motor vehicle tax may not apply to ambulances or motor vehicles owned by national government, county government, Kenya Defence Forces, National Police Services, National Intelligence Services or persons exempt from tax under the Privileges and immunities Act.
Taxation of family trusts -The Bill proposes tax income of a registered family trust. The income and principal sum of a registered family trust is exempt from income tax at the moment.
Interest income earned by resident persons from infrastructure bonds to be taxable – the Bill proposes to subject to income tax the interest income earned by resident persons from infrastructure bonds. Such interest income earned by non-resident persons will however continue to be exempt from income tax. In addition, all the interest income earned from infrastructure bonds already listed prior to the coming into force of the proposal shall continue to be exempt from tax.
Introduction of significant economic presence tax and repealing of Digital Service Tax. This Bill proposes to introduces a new tax to known as significant Economic presence tax and repealing of Digital Service Tax. The tax shall be payable by both resident and non-resident persons derived from or accrued in Kenya through a business carried on over a digital marketplace. This tax shall be payable at the rate of 30% of the deemed taxable profit. We have noted that the application of significant Economic presence tax is mostly similar to Digital Service Tax.
Introduction of Minimum top-up tax- The Bill seeks to introduce a minimum top-up tax which will be payable by a covered person. where the combined effective tax rate in respect of that person for a year of income is less than fifteen per cent (15%).
Covered person means a resident person with a permanent establishment in Kenya who is a member of a multinational group and the group has a consolidated turnover of Euros seven hundred and fifty million (EUR 750,000,000) or more in the consolidated financial statements of the ultimate parent entity in at least two of the four years of income immediately preceding the tested year of income
Investment deduction on capital expenditure incurred on the purchase of spectrum license – the Bill proposes to introduce an investment deduction claim on capital expenditure incurred on the purchase of spectrum license by a telecommunication operator at the rate of ten per cent (10%) in equal instalments. For spectrum license purchased before 01 July 2024, the deduction shall be restricted to the unamortized portion over the remaining useful life of a spectrum license.
Deletion of the exemption for income earned from the Ajira Digital Program -The Bill proposes to delete the exemption that applies on income earned from the Ajira Digital Program. This exemption was to apply on income earned from the program for three (3) years beginning on 01 January 2020.
Taxation of amounts withdrawn from the National Housing Development Fund -The Bill proposes to subject to tax any amounts withdrawn by a contributor from the National Housing Development Fund for the purchase of their first house.
Imposition of withholding tax on payments made for the supply of goods to a public entity-the Bill proposes to introduce withholding tax on goods supplied to public entities by both resident and non-resident persons without a permanent establishment. The applicable withholding tax rate shall be three per cent (3%) of the amount paid if the payment is to a resident person and five per cent (5%) if the payment is to a non-resident person.
Taxation of income from operation of digital marketplace or platform and digital content monetization – the Bill proposes to tax the income of a resident or non-resident person who owns or operates a digital marketplace or platform, makes or facilitates payment in respect of digital content monetization, goods, property or services. The tax will apply at the rate of twenty per cent (20%) for non-residents and five per cent (5%) for residents;
Contributions to certain medical funds and the affordable housing levy to be tax deductible expenses – the Bill proposes to make contributions to the Social Health Insurance Fund, post-retirement medical fund and the affordable housing levy deductible expenses in computing the taxable income of a contributor.
The Value Added Tax
Inclusion of the definition of tax invoice – The Bill proposes to introduce the definition tax invoice, to mean electronic tax invoice issued in accordance to section 23 of the Tax Procedure Act.
Increase of VAT Registration Threshold- The Bill Proposes to increase the VAT registration threshold From a turnover of Five Million Shillings (KES. 5, 000,000) to Eight Million (KES. 8,000,000.00).
The Bill proposes to amend the first schedule that relates to exempt supplies and second schedule relating to xero rated supplies.
We have analysed in the table below the proposed tax changes:
|
Tax detail |
Current Vat application |
Proposed VAT amendments |
|
Aeroplanes and other Aircrafts on unladen weight exceeding 2,000 kgs but not exceeding 15,000 kg. |
Exempt |
Standard Rated (16%) |
|
pacecraft (including satellites) and suborbital and spacecraft launch vehicles. |
Exempt |
Standard Rated (16%) |
|
Gluten and unleavened bread |
Exempt |
Standard Rated (16%) |
|
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.
|
Exempt |
Standard Rated (16%) |
|
All goods including material supplies, equipment, machinery and motor vehicles, for official use by the Kenya Defence Forces and the National Police Service.
|
Standard Rated (16%) |
Exempt |
|
Pressure sensitive adhesive of tariff number 3506.91.90
|
Exempt |
Standard Rated (16%) |
|
Plain polythene film/LPDE of tariff number 39.21.190.0.
|
Exempt
|
Standard Rated (16%) |
|
Plain polythene film/PE of tariff number 39.21.190.0.
|
Exempt |
Standard Rated (16%) |
|
PE white 25-40gsm/release paper of tariff number 48.44.51.10.0.
|
Exempt |
Standard Rated (16%) |
|
ADL — 25-40gsm of tariff number 56.03.1190.8.
|
Exempt |
Standard Rated (16%) |
|
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. |
Exempt |
Standard Rated (16%) |
|
Plant, machinery and equipment used in the construction of a plastics recycling plan |
Exempt |
Standard Rated (16%) |
|
Specialized equipment for the development and generation of solar and wind energy, including photovoltaic modules, direct current charge controllers, direct current inverters and deep cycle batteries that use or store solar power, upon recommendation to the Commissioner by the Cabinet Secretary responsible for matters relating to energy. |
Exempt |
Exempt shall apply until completion of the project |
|
Capital goods the exemption of which the Cabinet Secretary may determine to promote investment in the manufacturing sector: |
Exempt |
Standard Rated (16%) |
|
Mosquito repellent
|
Standard Rated (16%) |
Exempt |
|
Tea packaging material
|
Standard Rated (16%) |
Exempt |
|
Micronutrients foliar feeds and bio-stimulants of Chapter 38 |
Standard Rated (16%) |
Exempt |
|
The supply of motorcycles of tariff heading 8711.60.00 |
Zero Rated |
Exempt |
|
All inputs and raw materials whether produced locally or imported, supplied to manufacturers of agricultural pest control products upon recommendation by the Cabinet Secretary for the time being responsible for agriculture. |
Zero Rated |
Exempt |
|
Bioethanol vapour (BEV) stoves classified under HS Code 7321.12.00 (cooking appliances and plate warmers for liquid fuel) |
Zero Rated |
Exempt |
|
Agricultural pest control |
Zero Rated |
Exempt |
|
Betting, gaming and lotteries services. |
Exempt |
Standard Rated (16%) |
|
Hiring, leasing and chartering of aircrafts, excluding helicopters of tariff numbers 8802.11.00 and 8802.12.00. |
Exempt |
Standard Rated (16%) |
|
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. |
Exempt |
Standard Rated (16%) |
|
Taxable services for direct and exclusive use for the construction of tourism facilities, recreational parks of fifty acres or more, convention and conference facilities upon the recommendation by the Cabinet Secretary responsible for matters relating to recreational parks. |
Exempt |
Standard Rated (16%) |
|
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 to determine the eligibility for the exemption. |
exempt |
Standard Rated (16%) |
|
Transfer of business as an ongoing concern |
Standard Rated (16%) |
Exempt |
|
The supply of ordinary bread. |
Zero Rated |
Exempt |
|
Inbound international sea freight offered by a registered person |
Zero Rated |
Standard Rated (16%) |
Income Tax
Goods to be classified by reference to tariff codes- The Bill proposes that goods shall be classified in reference to the tariff codes set out in Annex 1 to the Protocol on establishment of the East Africa Community Customs Union.
Imposition of Excise Duty on excisable service offered in Kenya through a digital platform. The Bill proposes the imposition of Excise Duty on excisable service offered in Kenya through a digital platform by a non resident.
Remission of excise duty on spirits -The Bill proposes to add spirit made of sorghum, millet or cassava or any other agricultural products (excluding barley), to the items in which the Cabinet Secretary may by notice in the Gazette, grant remission of excise duty to wholly or partially.
Extension of timeline for payment of excise duty by licensed manufacturers of alcoholic beverages – the Bill proposes to extend the timeline for payment of excise duty by licensed manufacturers of alcoholic beverages From twenty four (24) hours to five (5) working days upon removal of goods from the stockroom.
Removal of excise Duty on products originating from the East Africa Community- The Bill proposes that the items below shall be exempted from excise duty as long as they originate from East Africa Community and that the same meets the East Africa Community Rules of origin:
· Imported cartons, boxes and cases of corrugated paper or paper board or folding cartons, boxes and case of non-corrugated paper or paper board and imported skillets, free-hinge lid packets .
· Imported eggs of tariff 04.07;
· Imported onions of tariff heading 07.03; and
· Imported potatoes, potato crisps and potato chips of tariff heading 07.01 and imported potatoes of tariff numbers 0710.10.00, 2004.10.00 and 2005.20.00.
The Bill also proposes to:
· exclude imported cement clinkers from excise duty;
· introduce excise duty on all articles of plastic of tariff heading 3923.30.00 and 3923.90.90.
· Introduce excise duty on coal at 5% of the value or shs. 27,000 per metric ton, whichever is higher; and
· exempt all goods including materials, supplies, equipment, machinery, and motor vehicles for the official use by the National Intelligence Service from excise duty.
Change of Excise Duty on excisable goods
|
Taxable Item |
Current Excise Duty Rate |
Proposed Excise Duty Rate |
|
Wines including fortified wines, and other alcoholic beverages obtained by fermentation of fruits |
KES. 229 per litre.
|
KES.. 22.50 per centilitre of pure alcohol.
|
|
Beer, Cider, Perry, Mead, Opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spirituous beverages of alcoholic strength not exceeding 6% |
KES. 134 per litre.
|
Shs. 22.50 per centilitre of pure alcohol |
|
Motorcycles of tariff 87.11.60.00 excluding than motorcycle ambulances and locally assembled motorcycles |
KES 11,608.23 per unit
|
10% of the value or KES 12,952.83 per unit, whichever is higher.
|
|
Spirits of undenatured ethyl alcohol; spirits liqueurs and other spirituous beverages of alcoholic strength exceeding 6% |
KES. 335.30 per litre.
|
Shs. 16 per centilitre of pure alcohol.
|
|
Cigarettes with filters (hinge lid and soft cap)
|
KES. 4,067.03 per mille
|
KES. 4,100 per mille
|
|
Cigarettes without filters (plain cigarettes) |
KES.2,926.41 per mille
|
KES. 4,100 per mille
|
|
Products containing nicotine or nicotine substitutes intended for inhalation without combustion or oral application but excluding medicinal products approved the Cabinet Secretary responsible for matters relating to health and other manufactured tobacco and manufactured tobacco substitutes that have been homogenized and reconstituted tobacco, tobacco extracts, and essences. |
KES. 1,594.50 per kg
|
KES. 2000.00 per kg
|
|
Liquid Nicotine
|
KES. 70 per millilitre
|
KES. 100 per millilitre
|
|
palm oil, sunflower-seeds, safflower and cotton-seed oil, other vegetable or microbial fats and oils, margarine, edible mixtures or preparations of animal or microbial fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats and oils or their fractions of heading 15.16millilitre
|
Excise duty not applicable |
25% |
Change of duty on excisable services
|
Taxable Item |
Current Excise Duty Rate |
Proposed Excise Duty Rate |
|
Telephone and internet data services |
15 % |
20% |
|
Betting |
12.5 % |
20 % |
|
Fees charged for money transfer services by banks, money transfer agencies and other financial service providers
|
15% |
20% |
|
Fees charged for money transfer services by cellular phone service providers |
15% |
20% |
|
Gaming |
12.5 % |
20 % |
|
Prize lottery competition exempting charitable lotteries |
12.5 % |
20 % |
|
Fees charged on advertisement via the internet and social media
|
0 |
20 % |
Miscellaneous fee and levies Act
Increase of import declaration fee (IDF)- The bill proposes to revise the import declaration fee from 2.5 % to 3 % of the customs value of imported goods.
Specific allocation of the IDF Fund- The Bill proposes that ten percent (10%) the Import Declaration Fee collected shall be allocated to a Fund which is established and managed under the Public Finance Management Act.The Bill proposes that 10% of the funds shall be utilised in the Kenya’s contribution to the African Union and other international organizations and 20% of the amount to be allocated to Revenue enforcement initiatives or programmes.
Exemption from IDF & RDL for goods used in the manufacture of mosquito repellents-The Bill proposes to introduce exemption from IDF & RDL on inputs, raw materials and machinery used in the manufacture of mosquito repellents on recommendation by the Cabinet Secretary responsible for matters health.
Introduction of Eco levy -The Bill proposes to introduce a new levy known as the eco levy which will apply on certain goods manufactured in Kenya or imported into Kenya and will be paid by the manufacturer and the importer respectively. The rates of Eco Levy is as shown in the table below:
|
Goods |
Rate |
|
Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) – other (8472.90.00). |
98 per unit
|
|
Calculating machines and pocketsize data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket issuing machines and similar machines, incorporating a calculating device; cash registers – incorporating a printing device (8470.21.00). |
225 per unit |
|
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included – Portable automatic data processing machines, weighing not more than 10kg, consisting of at least a central processing unit, a keyboard and a display (8471.30.00). |
225 per unit |
|
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included – comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined (8471.41.00). |
225 per unit |
|
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included – other, presented in the form of systems (8471.49.00) |
225 per unit |
|
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included – processing units other than those of sub-heading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units (8471.50.00). |
225 per unit |
|
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included – input or output units, whether or not containing storage units in the same housing (8471.60.00) |
225 per unit |
|
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included – other units of automatic data processing machines (8471.80.00) |
225 per unit |
|
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included – other (8471.90.00) |
225 per unit |
|
Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin- sorting machines, coin- counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) – other (8472.90.00) |
225 per unit |
|
arts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.70 to 84.72.Parts and accessories of automatic data processing machines and units thereof – parts and accessories of the machines of heading 84.71 (8473.30.00) |
98 per unit |
|
Telephone sets, including smartphones and other telephones, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 – line telephone sets with cordless handsets (8517.11.00). |
225 per unit |
|
Telephone sets, including smartphones and other telephones, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 – smartphones (8517.13.00) |
225 per unit |
|
Telephone sets, including smartphones and other telephones, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 – Other telephones for cellular networks or for other wireless networks (8517.14.00)
|
225 per unit |
|
Telephone sets, including smartphones and other telephones, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 – other (8517.18.00). |
225 per unit |
|
Telephone sets, including smartphones and other telephones, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 – other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): basestation (8517.61.00) |
225 per unit |
|
Telephone sets, including smartphones and other telephones, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 – other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): base stations: machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus. (8517.62. |
225 per unit |
|
Telephone sets, including smartphones and other telephones, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 – other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): base stations: other. (8517.69.00) |
225 per unit |
|
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets – microphones and stands thereof. (8518.10.00) |
98 per unit |
|
Sound recording or reproducing apparatus – using magnetic, optical or semiconductor media. (8519.81.00) |
98 per unit |
|
Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders – high-speed goods as specified in Subheading Note 1 to this Chapter. (8525.81.00) |
98 per unit |
|
Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders – Television cameras, digital cameras and video camera recorders: Other, radiation hardened or radiation-tolerant goods as specified in Subheading Note 2 to this Chapter. (8525.82.00) |
98 per unit |
|
Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders – television cameras, digital cameras and video camera recorders: other, night vision goods as specified in Subheading Note 3 to this Chapter. (8525.83.00) |
98 per unit |
|
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus – other: radio navigational aid apparatus. (8526.91.00) |
98 per unit |
|
Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock – radiobroadcast receivers capable of operating without an external source of power: pocket-size radio .cassette players(8527.12.00). |
225 per unit |
|
Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock – radiobroadcast receivers capable of operating without an external source of power: other apparatus combined with sound recording or reproducing apparatus.(8527.13.00). |
225 per unit |
|
Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock – radiobroadcast receivers capable of operating without an external source of power: other.(8527.19.00). |
|
|
Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock – radiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: combined with sound recording or reproducing apparatus.(8527.21.00) |
225 per unit |
|
Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock – radiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: other.(8527.29.00) |
225 per unit |
|
Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock – other: combined with sound recording or reproducing apparatus.(8527.91.00) |
225 per unit |
|
Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock – other: not combined with sound recording or reproducing apparatus but combined with a clock. (8527.92.00)
|
225 per unit |
|
Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock – other: other. (8527.99.00) |
225 per unit |
|
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus –reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: not designed to incorporate a video display or screen. (8528.71.00) |
1275 per unit |
|
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus –reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: other, colour; unassembled. (8528.72.10) |
1275 per unit |
|
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus –reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: other, monochrome; unassembled. (8528.73.10) |
1275 per unit |
|
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus –reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: other, monochrome; other (8528.73.90). |
1275 per unit |
|
Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathoderay tubes, television camera tubes) – cathode-ray television picture tubes, including video monitor cathode-ray tubes: colour (8540.11.00). |
1800 per unit |
|
Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathoderay tubes, television camera tubes) – television camera tubes, image converter and other photocathode tubes (8540.20.00). |
1800 per unit |
|
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations – other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) (9030.40.00). |
1800 per unit |
|
Rubber tyres of Chapter 40. |
1000 per unit |
|
Diapers of Chapter 96. |
150 per kg |
|
Batteries or dry cells of Chapter 85. |
750 per kg |
|
Plastic packing materials of Chapter 39. |
150 per kg |
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