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Customs and Excise Act, 1978 🇰🇪


REPUBLIC OF KENYA

Customs and Excise Act, 1978

Act 13 of 1978

  • Assented to on 25 September 1978
  • Commenced on 13 October 1975
  • [This is the version of this document from 13 October 1975.]
  • [Note: The original publication document is not available and this content could not be verified.]
  1. [Repealed on 1 December 2015 by Excise Duty Act, 2015 (Act 23 of 2015)]
An Act of Parliament to provide for the management and administration of the customs, for the assessment, charge and collection of customs and excise duties and for matters relating thereto and connected therewith

1. Short title

This Act may be cited as the Customs and Excise Act.

2. Interpretation

(1)In this Act, except where the context otherwise requires—“agent” in relation to an aircraft, vessel or vehicle includes a person who notifies the proper officer in writing that he intends to act as the agent and who, or on whose behalf a person authorized by him, signs any document required or authorized by this Act to be signed by an agent:Provided …

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