Posted: September 24, 2013 in OPINION

Pursuant to Section 53 of the Value Added Tax Act, 2013 (“the Act”) the Commissioner General provides the following clarification in respect of the tax status of certain products covered by the Act. 

Milk products
For the purpose of the Act, the term “unprocessed milk” shall include milk that has undergone heat treatment to eradicate harmful bacteria but for which no significant value addition has taken place, so as to change its essential character as milk meant for ordinary use, whether sold in packaged form or otherwise dispensed. 

The clarification however excludes milk products not qualifying as milk for ordinary use including the following:
• Flavoured milk,
• Buttermilk,
• Curdled milk,
• Cream,
• Yoghurt,
• Kephir and other fermented and acidified milk and cream;
whether or not concentrated or containing sugar additives or other similar sweetening matter or containing fruits, nuts, cocoa or other similar additives.

The term “ordinary bread” as used in the Act covers all breads falling under tariff code 1905.90.90 and which are sold for general consumption including white and brown bread but does not include crisp and ginger breads primarily used in the catering industry.

Persons who require further support in respect of the matters above or any other matter concerning the VAT Act, 2013 should contact our support teams through email: or telephones: 2817062/0711099999/4999999.

You may also consult our website ( additional details.

  1. Moffah says:

    People should be aware of such important information….i must share!

  2. Winnie Kiboi says:

    Thanks a lot.



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