Licence to Manufacture Excisable Goods (Food/Beverage) Fees / Charges, Kenya

Any person or business that manufactures excisable goods in Kenya — including food and beverage products such as fruit juices, aerated water, mineral water, bottled water, alcoholic beverages, sugar-containing products, and other specified items — must hold a Licence to Manufacture Excisable Goods issued by the Kenya Revenue Authority (KRA). This licence is required under Section 15 of the Excise Duty Act, 2015. The Tax Laws (Amendment) Act, 2024, effective 27 December 2024, expanded the list of excisable goods to include additional food and beverage categories. Manufacturers must also comply with the Excisable Goods Management System (EGMS), which requires affixing KRA-approved excise stamps to regulated products.

Excise Manufacturer Licence Fees

Fee Component	Amount (KES)
Excise Licence Registration Fee	50,000
Security Bond (set by Commissioner)	Determined case by case
Excise Stamps — Mineral/Aerated Water	KES 0.50 per stamp
Annual Licence Renewal	50,000

Required Documents for Application

Document	Notes
Company PIN Certificate	KRA eTIMS
Certificate of Incorporation	BRS
Manufacturing Process Flow Chart	Applicant-prepared
Environmental Impact Assessment Licence	NEMA
County Business Permit	County Government
KEBS Certificate of Compliance	Kenya Bureau of Standards
Tax Compliance Certificate	KRA
Bank Details and Credit Reference Bureau Clearance	Financial institutions
Public Health Certificate	County Health Department

Applications are submitted at the applicant's Tax Service Office. KRA inspects the premises within 7 working days and processes complete applications within 14 working days. Manufacturers must remit excise duty by the 20th day of the following month (5th day for alcoholic beverage manufacturers). Contact: Kenya Revenue Authority, Times Tower, Haile Selassie Avenue, Nairobi | Tel: 020 4999 999 / 0711 099 999

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