Non-Tariff Barriers

Non-Tariff Measure

NTM classification

F73: Taxes and charges for sensitive product categories 

Date when the measure came into force

01 January 1992 

Publication where the measure is specified

The Republic Of Kenya, Laws of Kenya ,CHAPTER 335 COTTON ACT 

Regulation where the measure is specified

The Cotton Act 3 of 1988 

Country/Region applying the measure

Kenya 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

32. Imposition of levies
(1) The Board may, from time to time, with the approval of the Minister, by notice in the Gazetteimpose one or more of the following levies—
(a)a ginning levy payable by the ginner on all raw cotton ginned by him;
(b)a cotton lint levy payable by the purchaser on all lint purchased from the ginner;
(c)a cotton import levy payable by the importer on all cotton imported (whether as raw cotton, cotton lint or cotton seed), on cotton oil and seed cake;

(d)a cotton export levy payable by the exporter on all cotton exported (whether as raw cotton or cotton lint).
(2) The rate of any levy shall be specified in the notice under subsection (1) and shall not exceed five per cent of the value of the cotton on which the levy is payable.
(3) Different rates of levy may be imposed for different types or grades of raw cotton, cotton lint, cotton seed, cotton oil or cotton cake.
(4) The time (being not earlier than three months’ after the date of publication of the notice under subsection (1)) and the manner of payment of the levy shall be specified in that notice.
(5) All moneys due on account of a levy are recoverable by the Board as a civil debt due to it from the person by whom it is payable.
(6) No cotton produced in Kenya shall be exported unless the export levy payable in respect thereof has been paid and any person who exports or attempts to export any such cotton in respect of which any money is owing in respect of export levy shall be guilty of an offence.
(7) No cotton produced outside Kenya shall be imported unless the import levy based on a proforma invoice has been paid and any person who imports or attempts to import any such cotton in respect of which any money is owing in respect of import levy shall be guilty of an offence.
33. Use of levies
The proceeds of any levy imposed under section 32 shall form part of the general funds and property of the Authority and may be used by the Authority in the furtherance or exercise of any function or power of the Authority.
[Act No. 7 of 2006, s. 34.] 

Reference of the measure

Part VI section 23 (1) (C) & (7), part VII section 33 

Measure also domestic

Yes 

Products affected by the measure.

Description

(whether as raw cotton, cotton lint or cotton seed), on cotton oil and seed cake; 

Countries/Regions affected by the measure.