16 Oct 2025

"Successful Representation in Customs Disputes: Tribunal Rules Products as Fertilizers"

"The press release announces successful representation of a client in three customs disputes before the Tax Appeals Tribunal against the Commissioner of Customs and Border Control in Kenya. The disputes arose from the reclassification of the client's imported products, which the Commissioner argued were chemical preparations rather than fertilizers. The legal team, led by Partner George Muchiri, successfully argued that the products were primarily fertilizers based on their main components, leading the Tribunal to rule in favor of the client and classify the products correctly under the Harmonized System Code for fertilizers. The victories highlight the firm's expertise in handling tax disputes."

**Law Firms Involved:** The law firm CMS-DI participated in the transaction, representing their client in three customs disputes against the Commissioner of Customs and Border Control (Kenya Revenue Authority). **Transaction Description:** The disputes arose from the Commissioner’s reclassification of the client’s imported products under a disputed Harmonized System tariff code. The key issue was whether the products should be classified as fertilizers under Chapter 31 of the East African Customs Union Common External Tariff or as chemical preparations under Chapter 38. The Tribunal ruled in favor of the client, determining that the products were indeed fertilizers, properly classifiable under Harmonized System Code 3105.20.00. **Lawyers Involved:** The case was led by George Muchiri, Partner, with contributions from Sarah Mueni, Associate. George Muchiri specializes in tax disputes, while Sarah Mueni is an associate in the same practice area.
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