Updated 31 October 2026
Higher fees for excise stamps in Kenya will stay in place after the High Court struck out a Law Society of Kenya (LSK) petition challenging the 2023 regulations behind them. Justice Roselyn Aburili ruled that LSK went to court before Parliament had finished scrutinising the rules, so the court could not yet decide whether they were lawful, the Daily Nation reported on October 31, 2026.
What are excise stamps?
Excise stamps are the security stamps fixed to excisable goods so KRA can tell genuine products from fakes, track goods and enforce excise duty. They are used on beer, spirits, cigarettes, bottled water, soft drinks, juices and cosmetics. Manufacturers and importers pay per stamp issued. The system is run under a contract KRA signed in 2015 with Swiss firm SICPA.
How much the fees went up
The revised charges are set in Legal Notice No. 30 of 2023. Two examples cited in the case:
| Product | Old fee per stamp | New fee per stamp |
|---|---|---|
| Beer bottles | KSh1.50 | KSh3.00 |
| Cosmetics | Under KSh1 (rose more than threefold) | KSh2.50 |
KRA’s case: a KSh4.5bn debt to SICPA
KRA told the court the fees had not changed since 2017. Inflation, a weaker shilling against the euro and a shift in sales towards cheaper products had undermined the system’s finances. Covid-era bar and restaurant closures hit sales of high-priced excisable goods hardest, while low-priced goods kept selling. KRA said the new fees would cover the cost of stamps and help clear the KSh4.5 billion owed to SICPA.
LSK’s case
LSK argued the rules were introduced unlawfully: public participation was inadequate, no regulatory impact statement was prepared, the final rules were identical to the draft, and they were not tabled in Parliament within seven sitting days. It also said stamp charges are meant to administer tax, not raise revenue, and asked the court to quash the notice.
The Kenya Association of Manufacturers, ICPAK, BAT Kenya, Kenya Breweries, Coca-Cola and the Alcoholic Beverages Association of Kenya made submissions during the regulations’ public consultation.
What it means for businesses and shoppers
Manufacturers and importers of stamped goods keep paying the higher rates, and some of that cost reaches shelf prices for beer, water, juice and cosmetics. Because the petition was struck out on timing rather than decided on its merits, a fresh challenge is possible once parliamentary scrutiny is complete.
The ruling comes in a month of excise changes, including the new law cutting excise duty on tiles and sinks. For the separate tax on documents, see our guide to stamp duty rates in Kenya.
Who pays in the end
Stamp fees are paid by manufacturers and importers per unit, so the cost scales with volume. For a brewer selling hundreds of millions of bottles a year, an extra KSh1.50 a bottle adds up quickly, and companies usually build such costs into wholesale prices. Small cosmetics makers face a proportionally bigger jump.
FAQ
Which goods need excise stamps in Kenya?
Beer, spirits, cigarettes, bottled water, soft drinks, juices and cosmetics, among other excisable goods.
How much is the excise stamp fee on a beer bottle?
KSh3 per stamp under the 2023 regulations, up from KSh1.50.
Did the court rule the fees lawful?
No. It struck out the petition as premature because Parliament had not finished scrutinising the regulations.
Updated October 31, 2026.
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