Non-Tariff Barriers

Non-Tariff Measure

NTM classification

F79: Internal taxes and charges levied on imports n.e.s. 

Date when the measure came into force

13 August 1963 

Publication where the measure is specified

Act No: CAP. 484 : SECOND-HAND MOTOR VEHICLES PURCHASE TAX 

Regulation where the measure is specified

Second-hand Motor Vehicles Purchase Tax Act, 1963 

Country/Region applying the measure

Kenya 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

3. Imposition of purchase tax
(1) Any person who buys a second-hand motor vehicle shall pay a purchase tax in respect of that purchase.
(2) The purchase tax shall be at the rate specified in the Schedule, according to the type of motor vehicle purchased.
(3) The purchase tax shall be paid by the purchaser, within fourteen days of the date of the purchase, to the Registrar of Motor Vehicles or a person appointed by him in writing for that purpose
7. Transfer of motor vehicle not to be registered until tax paid
Where a second-hand motor vehicle is purchased, the Registrar of Motor Vehicles shall refuse to register the purchaser as the owner thereof under section 9 of the Traffic Act (Cap. 403) until the purchase tax payable in respect of the purchase has been paid, but such refusal shall not exempt any person from compliance with subsection (1) of that section. 

Reference of the measure

Section 3 & 7 

Measure also domestic

Yes 

Products affected by the measure.

Description

Second hand motor vehicles 

Countries/Regions affected by the measure.

Description

All countries