DESCRIPTION

TAX INCENTIVE

Hoes
A hoe is a long-handled
gardening tool with a thin
metal blade, used mainly
for weeding and breaking
up soil.

• VAT Exempted when
imported by dealers under
the VAT Act.
• Exempted from all taxes
when imported by farmers
under the 5th Schedule
of the East African
Community Customs
Management Act, 2004.

Ploughs, Harrows,
seeders, planters and
translators, manure
spreaders and fertilizer
distributors

 • VAT Exempted when 

imported by dealers under
the VAT Act.
• Exempted from all taxes
when imported by farmers
under the 5th Schedule
of the East African
Community Customs
Management Act,
2004.

Agricultural sprayers

• VAT Exempted when
imported by dealers under
the VAT Act.
• Exempted from all taxes
when imported by farmers
under the 5th Schedule
of the East African
Community Customs
Management Act, 2004.

Fertilizers
A fertilizer is any material
of natural or synthetic
origin (other than liming
materials) that is applied
to soils or to plant tissues
(usually leaves) to
supply one or more plant
nutrients essential to the
growth of plants

• Exempted from all
taxes under the 5th
Schedule of the East
African Community Customs
Management Act, 2004
upon approval by the
Ministry of Agriculture,
Animal Industry and
Fisheries.