Nairobi — PwC has advised importers to review and pursue refunds for any 10 percent import duty paid on crude palm oil during the 12-month period ending June 30, 2025, following a High Court ruling that invalidated the levy.

In a tax alert, the professional services firm said the duty was declared unconstitutional due to the absence of public participation, in violation of Articles 10, 209 and 210 of the Constitution. The court ruled that taxation powers are vested exclusively in Parliament.

The High Court barred the continued enforcement of the 10 percent duty unless it is lawfully enacted through parliamentary processes, effectively lifting the levy for importers.

The court further directed that future applications under the East African Community Common External Tariff must undergo parliamentary scrutiny and public engagement before implementation.

PwC noted that while importers may seek refunds, the respondents retain the right to appeal the decision.