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New rules, new rates, and expanded scope for manufacturers under Legal Notice No. 89 of 2025. Stay ahead of inspections and protect your business.
Read the full alert below.
Introduction
The Cabinet Secretary for Investments, Trade and Industry introduced critical changes to the standard levy order through Legal Notice No. 89 of 2025 – The Standards (Standards Levy) Order, 2025, that came into effect on 16th May 2025.
The Cabinet Secretary through the legal notice has provided clarity as to the various classes of manufacturers who are to expected to pay the Standards Levy while increasing the maximum amount payable as Standards Levy.
What’s new?
Change in basis of calculating of levy payable from ex factory price to customs value
The Standard Levy is payable by manufacturers at 0.2 % of the customs value (net of VAT, excise duty and discounts) each month and remitted by 20th of the following month.
The levy however does not apply to a manufacturer whose customs value of the goods manufactured or services offered in each month net of Value Added Tax, Excise Duty and discount does not exceed five (5M) million shillings per year.
Previously the applicable rate was 0.2% of the ex-factory price in respect of manufacturing. Ex factory was defined to mean the selling price excluding value add and discounts.
Capping of amounts payable as Standard Levy
The notice has also stated that the amount payable as Standard levy shall not exceed four (4M) million shillings per year for the first five(5) years that is from 2025-2030. Thereafter from 2030-2035 , the amount payable as levy shall not exceed six (6M) million per year.
Previously the amount was up to a maximum of four hundred thousand (Kes 400,000) per year.
Expanding Scope of Manufacturers
The notice has provided clarity in regards to the scope of manufacturers who are required to pay the Standard Levy and the various industries they belong in. The order has expressly listed the class of manufacturers who ought to pay the Standard levy.
Previously the manufacturers were not expressly listed and neither was there a guide on the classes of manufacturing where the levy would be deemed applicable.
The order has introduced the classes of manufacturing under the first (1) Schedule .The classes include building and construction, food and agriculture,textiles,mechanical engineering and electrical engineering.
Some of the new classes of manufacturing included are under textiles where activities such as dry cleaning and extraction of fibers(plant,synthetics,animal,blended) have been added. While under electrical engineering Software development, Alarm, closed circuit television and electric fencing installation has been added.
Conclusion
The Standards (Standards Levy) Order 2025 was issued with the intention of updating the order to current realities as the last order was issued on 1st July 1990 and had been in effect without any updates.