FERTILIZER VAT CHALLENGES : RECLASSIFICATION OF HS CODES

FERTILIZER IMPORT CHALLENGES : TARIFF CLASSIFICATION DISPUTES AND VAT EXEMPTIONS Introduction Fertilizers have been a common subject of classification challenges during importation. All products entering the country are categorized and classified under various Chapter Notes of the EAC/CET (East Africa Community Common External Tariff). This classification determines whether a product attracts VAT or is VAT […]