Licence to Manufacture Excisable Goods — Fees and Charges in Kenya

Any person who intends to manufacture excisable goods in Kenya — whether beverages, tobacco, petroleum products, or other items listed in the First Schedule of the Excise Duty Act, 2015 — must hold a Licence to Manufacture Excisable Goods from the Kenya Revenue Authority (KRA). This is a specific operating licence that goes beyond the basic excise registration and authorises the physical manufacturing activity.

Fees and Charges

Item	Fee (KES)
Application / registration on iTax	Free
Annual licence fee	Free
Late payment penalty	5% of tax payable or KES 10,000, whichever is higher
Stamp costs (per unit / product)	Varies by product category and volume

Like excise duty registration, the licence to manufacture excisable goods is issued at no direct government fee through the iTax portal. The substantive cost of compliance arises from licensing of the factory premises, installation and integration with the Excise Goods Management System (EGMS), and excise stamp procurement.

Key Requirements

Requirement	Details
Business registration	Must hold a valid BRS certificate (business name or company)
KRA PIN	Mandatory
Factory/premises details	Description and address of manufacturing facility
Equipment details	Type and capacity of manufacturing equipment
EGMS integration	Mandatory for manufacturers of stamped excisable goods
KRA inspection	CBK may carry out premises inspection before granting licence

Other Compliance Obligations

Manufacturers of excisable goods are required to maintain detailed production records, submit monthly excise returns on iTax by the prescribed deadlines, and allow KRA officers access to the factory floor for audit and verification purposes. The licence is issued per manufacturing facility; a manufacturer with multiple sites must hold a separate licence for each location. Administered by the Kenya Revenue Authority (KRA) under the Excise Duty Act, 2015, Laws of Kenya.

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