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12 June 2003

Kenya Government Gazette dated 2003-06-12 number 60

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SPECIAL ISSUE




                                          Mp.
        THE KENYA GAZETTE      Published by Authority of the Republic of Kenya

                                     (Registered as a Newspaperat the G.P.O.)


Vol. CV—No. 60                   | NAIROBI,12th June, 2003                                   Price Sh. 40


          GAZETTE NOTICE No. 3815




                              THE CUSTOMS AND EXCISE ACT
                                       (Cap.472)
                        LICENSING REQUIREMENTS FOR DUTY FREE SHOPS

                    PURSUANTto the provisions of section 51A of the Customs and
           Excise Act, the Commissioner of Customs and Excise prescribes the
           conditions set out in the Schedule hereto as the minimum requirements to be
           fulfilled by an applicant seeking a licence to operate a duty free shop-

                                               SCHEDULE

                 1. An application for a licence to operate a duty free shop shall be made
                    to the Commissioner in form C26 in the First Schedule to the
                    Customs and Excise Regulations and shall be submitted together
                    with the architectural plans for the proposed ‘duty free shop.

                 2. Upon receipt of the application, the Commissioner shall cause the
                    premises in respect of which a licence is sought tobe inspected for
                    suitability for use as a duty free shop. —

                 3. The provisions for licensing and operation of bonded warehouses
                    shall apply mutatis mutandis to the licensing ofa duty free shop.

                 4. A personshall not be qualified for the grant of a licence to operate a
                    duty free shop if that person, or where the applicant is a company,
                    that companyora director of that company, has any outstanding tax
                    liabilities.

                                                                                                      [1273


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