EXPORT AND INVESTMENT PROMOTION LEVY (EIPL) – KEY UPDATES:
Last reviewed – 26 February 2025
- Introduced by Finance Act, 2023
- Chargeable at 10% or 17.5% of the customs value on specified imports.
- Items subject to 17.5% EIPL:
- Cement clinker (Tariff No. 2523.10.00)
- Iron & steel items (Tariff Nos. 7207.11.00, 7213.91.10, 7213.91.90)
- Items subject to 10% EIPL:
- Paper pulp & paperboard articles (Tariff Nos. 4804.11.00, 4804.21.00, 4804.31.00, 4819.30.00, 4819.40.00)
- Bleached sack kraft (Tariff Nos. 4804.29.00 & 4804.39.00) (Introduced by TLAA, 2024)
- Key Consideration: Importers should review tariff classifications to assess EIPL applicability.
About The Author
Maina Susan
Tax & Finance Writer
I’m a Tax & Finance Writer at Quartet Solutions, simplifying tax regulations and financial concepts to help businesses stay compliant.
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