Tax, VAT, customs and trade alerts

We provide a wealth of publications by PwC Kenya providing informed commentary on current developments in the tax arena.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

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In this alert:

High Court declares Government’s palm oil duty unlawful, requiring both public participation and parliamentary scrutiny of EAC tax proposals

The High Court of Kenya (“HC”), in Constitutional Petition No. E491 of 2024 delivered on 27 November 2025, struck down the Government’s decision to impose a 10% import duty on crude palm oil, declaring it unconstitutional. The HC found that the measure, introduced through an East African Community (“EAC”) Gazette Notice dated 30 June 2024 (Vol AT1 – No. 18), violated certain aspects of the Constitution by bypassing Parliament and failing to ensure meaningful public participation. 

The judgement reaffirms the principle of “no taxation without representation,” underscoring that tax measures cannot be implemented through executive discretion or regional protocols without domestic legislative oversight. The HC also dismissed claims that generic budget notices and selective stakeholder forums met constitutional standards, insisting that public engagement must be accessible, informed, and capable of influencing outcomes. 

For businesses, the decision opens the door to refund claims on duties paid under the invalidated 10% rate and signals a shift toward greater transparency in tariff adjustments in future.