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Local Excise Duty

In East Africa, each Partner State charges a local Excise Duty or excise tariff - a tax on commercial goods produced or sold within a country. The seller or producer typically passes the additional cost that it pays to the government along to the consumer by increasing the price of its goods.

Local Excise Duty is imposed on locally produced goods mainly of luxurious nature and some imports.

Excisable goods means any goods manufactured in a Partner State of which an excise duty rate is imposed.

Such goods include:-

- Beer,
- Spirits,
- Cigarettes,
- Soft drinks,
- Wine,
- Airtime,
- Sugar among others.

In most Partner States, the East African Excise Management Act Cap 28 of 1970 as amended; the East African Regulations; Statutes and various amendments to the respective Finance Acts govern Local Excise Duty. The Tax is based on the substantive law prior to consolidation.