Non-Tariff Barriers

Non-Tariff Measure

NTM classification

B9: TBT Measures n.e.s. 

Date when the measure came into force

11 September 2015 

Publication where the measure is specified

Special issue; Kenya Gazette supplement No 155 (Acts No 14),. Republic of Kenya, Gazette supplement Act, 2014,Finance Act, no 14 of 2015 

Regulation where the measure is specified

Finance Act, 2015 

Country/Region applying the measure

Kenya 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

6 The Second Schedule to the Value added tax is amended
(b) In part B in inserting the following subparagraph at the end of the provision to paragraph ((3)(c)
iii) where the returning resident has owned and used a left hand drive vehicle for at least twelve months the person may sell the vehicle and import a right hand drive vehicle of equivalent value, subject to the following
condition
(A) the person shall provide proof of ownership and use of the previously owned left-hand-drive vehicle in the country of former residence for a periodof at least one year prior to the return;
(B) the person shall provide proof of disposal of the previously owned left-hand-drive vehicle before
changing residence; and
(C) where the left-hand-drive vehicle is sold and replaced under this subparagraph,the right-hand drive vehicle shall be similar to the'previously owned left-hand-drive vehicle in make, engine rating and year of manufacture
(iv) subparagraph (iii) shall only apply to residents returning from countries that operate Left Hand Drive motor vehicles 

Reference of the measure

Section 6 (b) 

Measure also domestic

No 

Products affected by the measure.

Description

Vehicles 

Countries/Regions affected by the measure.

Description

Kenya