Excise Stamps — Fees and Charges in Kenya

Excise stamps are physical or digital security marks affixed to excisable goods — primarily alcoholic beverages, tobacco, and cosmetic products — to confirm that the applicable excise duty has been accounted for and to enable track-and-trace verification under KRA's Excise Goods Management System (EGMS). Importers and manufacturers of excisable goods in the applicable categories are required by law to ensure that every unit carries a valid excise stamp before it leaves the factory or port of entry.

Fee Structure

Item	Details
Cost per stamp	Charged per stamp; varies by product category
Billing basis	Per unit of excisable goods produced or imported
Payment mechanism	Through the EGMS portal / iTax prior to production or clearance

The specific per-stamp rate is set by KRA and communicated through public notices and the EGMS platform. Stamp costs are a production input for manufacturers and an import cost for importers, and must be budgeted per unit of goods.

Products Requiring Excise Stamps

Product Category	Tariff Reference
Alcoholic beverages	First Schedule to the Excise Duty Act
Tobacco and tobacco products	First Schedule to the Excise Duty Act
Cosmetics and beauty products	Tariff headings 3303, 3304, 3305, 3307
Water (bottled or similarly packaged)	First Schedule (where excise applies)

Compliance Requirements

Manufacturers must integrate their production lines with the EGMS prior to any production of stampable goods. Importers must ensure goods are stamped at the point of import before clearance from Customs. KRA officers carry out spot checks and random verification scans at the production facility, port, and market to confirm stamp validity. Products found without valid stamps are subject to seizure and the responsible party faces penalties and potential prosecution. Administered by the Kenya Revenue Authority (KRA) under the Excise Duty Act, 2015, Laws of Kenya.

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