Non-Tariff Barriers

Non-Tariff Measure

NTM classification

F71: Consumption taxes 

Date when the measure came into force

14 January 2013 

Publication where the measure is specified

The Republic Of Kenya, Laws of Kenya 

Regulation where the measure is specified

CROPS ACT 

Country/Region applying the measure

Kenya 

Coded list of objectives

A: Protection of human life and health 

Description of the measure

17. Taxation of scheduled crops
(1) Pursuant to Article 209 of the Constitution, only the national government
may impose, in relation to a scheduled crop—
(a) income tax;
(b) value-added tax;
(c) customs duties and other duties on import of agricultural and aquatic
products; and
(d) excise duty. 

Reference of the measure

17. Taxation of scheduled crops 

Measure also domestic

No 

Products affected by the measure.

Description

Crops 

Countries/Regions affected by the measure.