Excise Procedures and Controls Flashcards
Excisable goods are subject to excise control until the earlier of:
removal of goods from factory
export of goods from Kenya
destruction or disposal of goods
obligations of licensed manufacturer in relation to excisable goods under excise control?
keep and maintain metering and measuring devices
store excisable goods in a manner as to facilitate taking of account
keep materials account in approved form
keep finished goods account in approved form
pay excise duty on excisable goods consumed at the factory
comply with requirements in the regulations
Regulations of keeping stills?
No person other than a licensed distiller or rectifier is allowed to keep a still
Exceptions of the rule of not keeping stills for persons other than licensed distiller or rectifier?
seller of stills
stills kept for experimental, analytical or scientific purpose
used for manufacture of an article other than spirit
what is deemed removal of excisable goods?
when manufacturer cannot account for any quantity of excisable goods
What are the excise control obligations in respect of markings and pipes in the excise duty regulations?
mark “EXCISE CONTROL PREMISES’ and license number
pipes in the production process are joined permanently and examined along the length of the pipe
pipes and vessels comform to the standard
mark in different colour each item of plant/storage of materials/excisable goods
spirits- red
wash - blue
molasses-green
low wines - brown
water-yellow
fuel oil-black
keep the vessels in a convenient place for examination
provide fittings for locking/sealing the factory
not vary/move the vessel without commissioner consent
requirements in respect of metering and measuring devices in the regulations?
installation and maintenance of accurately calibrated, metered and gauged tanks and vessels
keep maintenance logs for metering/measuring devices
commissioner to specify specs of measuring device
production system to include measuring/metering devices
RM and FG storage tanks to be fitted with tank gauging system
metering/measuring device to be installed in places in production lines as commissioner directs
marking of goods for duty free, diplomatic shops, and exports
“FOR EXPORT”
DUTY FREE
KENYA DEFENCE FORCES
What is the excise control of raw materials?
store in a secure room
accessible for accounting of materials
no removal of RM for purpose other than manufacturing in the licensed premises without commissioner consent
distiller shall not store compounded spirit in licensed premises
controls on storage and delivery of goods after manufacture?
manufactured goods stored in an EXCISE STOCK ROOM
goods to be stored in a manner to facilitate accounting of goods
export/exempt goods to be stored separately
returned excisable goods to be stored separately
no transfer/transport of goods for bottling/filling without approval of commissioner
stock room should be capable of being secured by revenue locks
stock room to have only two doors; entry and exit
resident officers to supervise removal
what is the excise duty treatment of exported goods or services?
no excise duty is charged
what are the records to be kept by licensed person?
purchase/import of inputs RM stock and usage production records at every stage packaging records goods removed readings of measuring/metering devices for each tax period calibration of measuring/metering devices sales
records to be kept in relation to imports?
invoices
customs entries
receipts for payment of customs duty
other relevant docs under EACCMA
records in relation to excisable services?
details of each supply
any other record required by commissioner
records in relation to denaturing of spirits?
daily accounts of spirit received account of denatured spirit manufactured denatured spirit disposed details of approved denaturant, including stocks, usage, receipt other relevant records
