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Tribunal backs KRA decision in tax row with e-bike firm
The Tribunal ruled that Ebee Mobility Kenya imported electric bikes that were largely complete and required minimal assembly and hence would not qualify for classification as CKD.
The Tax Appeal Tribunal has backed a decision by the Kenya Revenue Authority (KRA) to tax a consignment of electric bikes (e-bikes) as finished products, dealing a blow to Ebee Mobility Kenya, which had shipped in the cargo as completely knocked-down (CKD) kits for assembly locally.
A CKD is a collection of parts required to assemble a product. The parts are manufactured in one country or region and then exported to another country for final assembly.