Exemption from taxes, customs duties and import or export restrictions - APIC

Kenya

Kenya - Privileges and Immunities Act 1970 (2019) EN

FOURTH SCHEDULE
IMMUNITIES AND PRIVILEGES OF AN ORGANIZATION AND OFFICERS THEREOF

PART I
Immunities and Privileges of the Organization

3. The like exemption from rates and taxes, other than taxes on the importation of goods, as is accorded to a mission by the First Schedule.
4. Exemption from taxes on the goods or services imported or purchased locally by the organization for its official use in Kenya or for exportation, or on the importation of any publications of the organization directly imported by it, such exemption to be subject to compliance with such conditions as any written law relating to customs and excise may prescribe.
5. Exemptions from prohibitions and restrictions on importation or exportation in the case of goods directly imported or exported by the organization for its official use and in the case of any publications of the organization directly imported or exported by it.

FOURTH SCHEDULE
IMMUNITIES AND PRIVILEGES OF AN ORGANIZATION AND OFFICERS THEREOF

PART II
Immunities and Privileges of Representatives, Members of Committees, High Officers and Persons on Missions

3. The like exemption or relief from taxes as is so accorded to such

FOURTH SCHEDULE
IMMUNITIES AND PRIVILEGES OF AN ORGANIZATION AND OFFICERS THEREOF

PART III
Immunities and Privileges of other Officers and Servants

7. Exemption from tax or duty on the importation of furniture, personal property and household effects of an officer or servant first arriving to take up his post in Kenya.

APIC

ARTICLE 8 Exemption from Taxes, Customs Duties and Import or Export Restrictions

1. The Court, its assets, income and other property and its operations and transactions shall be exempt from all direct taxes, which include, inter alia, income tax, capital tax and corporation tax, as well as direct taxes levied by local and provincial authorities. It is understood, however, that the Court shall not claim exemption from taxes which are, in fact, no more than charges for public utility services provided at a fixed rate according to the amount of services rendered and which can be specially identified, described and itemized.

2. The Court shall be exempt from all customs duties, import turnover taxes and prohibitions and restrictions on imports and exports in respect of articles imported or exported by the Court for its official use and in respect of its publications.

3. Goods imported or purchased under such an exemption shall not be sold or otherwise disposed of in the territory of a State party, except under conditions agreed with the competent authorities of that State Party.