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
