Legal Definitions
Comprehensive dictionary of legal terms and definitions from Kenya's tax laws. Search across all legislation for precise legal meanings and interpretations.
Search Definitions
Find legal definitions across all Kenya tax laws. Search by term, partial matches, or browse alphabetically. Multiple definitions for the same term will show all relevant acts.
Search Results for "export"
duty of customs
Means import duty, excise duty, export duty, countervailing duty, levy, cess, tax or surtax charged under any law for the time being in force relating to customs or excise
export
Means to take or cause to be taken from Kenya to a foreign country, a special economic zone enterprise or to an export processing zone
export processing zone
Means an export processing zone designated under the Export Processing Zones Act (Cap. 517)
importation
Means to bring or cause to be brought into Kenya from a foreign country, a special economic zone enterprise or from an export processing zone
registered person
Means any person registered under section 34, but does not include an export processing zone enterprise or a special economic zone
service exported out of Kenya
Means a service provided for use or consumption outside Kenya