| 99000000 | VAT Act | 1 |
| 99010000 | Goods | 2 |
| 99011000 | Exempt Goods (Paragraph 1 - 99) | 3 |
| 99011001 | Bovine Semen of tariff number 05111000 | 4 |
| 99011002 | Fish eggs and roes of tariff number 0511990110 | 4 |
| 99011003 | Animal semen other than of bovine of tariff number 0511999010 | 4 |
| 99011004 | Soya beans whether or not broken of tariff numbers 12011000 and 12019000 | 4 |
| 99011005 | Groundnuts not roasted or otherwise cooked In shell of tariff number 12024100 | 4 |
| 99011006 | Groundnuts not roasted or otherwise cooked Shelled whether or not broken of tariff number 12024200 | 4 |
| 99011007 | Copra of tariff number 12030000 | 4 |
| 99011008 | Linseed whether or not broken of tariff number 12040000 | 4 |
| 99011009 | Low erucic acid rape or colza seed of tariff number 12051000 | 4 |
| 99011010 | Other rape or colza seed of tariff number 12059000 | 4 |
| 99011011 | Sunflower seeds whether or not broken of tariff number 12060000 | 4 |
| 99011012 | Cotton seeds whether or not broken Seed of tariff numbers 12072100 and 12072900 | 4 |
| 99011013 | Sesamum seeds whether or not broken of tariff number 12074000 | 4 |
| 99011014 | Mustard seeds whether or not broken of tariff number 12075000 | 4 |
| 99011015 | Safflower seeds whether or not broken 12076000 | 4 |
| 99011016 | Other oil seeds and oleaginous fruits whether or not broken of tariff number 12079900 | 4 |
| 99011017 | Sugarcane of tariff number 1212990300;Sugarcane of tariff number 1212990300;Unprocessed produce of plant species camellia sinensis | 4 |
| 99011018 | Live animals of chapter 1 | 4 |
| 99011019 | Meat and edible offals of chapter 2 excluding those of heading 0209 and 0210 | 4 |
| 99011020 | Fish and crustaceans molluscs and other aquatic invertebrates of chapter 3 excluding those of tariff heading 0305 0306 and 0307 | 4 |
| 99011021 | Unprocessed milk | 4 |
| 99011022 | Fresh birds eggs in shell | 4 |
| 99011023 | Edible Vegetables and certain roots and tubers of Chapter 7 excluding those of tariff heading 0711 | 4 |
| 99011024 | Edible fruits and nuts peal of citrus fruits or melon of chapter 8 excluding those of tariff heading 0811 0812 0813 and 0814 | 4 |
| 99011025 | Cereals of chapter 10 excluding seeds of tariff heading 1002 | 4 |
| 99011032 | Syringes with or without needles of tarrif no 90183100 | 4 |
| 99011035 | Tubular metal needles and needles for sutures of tariff number 90183200 | 4 |
| 99011036 | Catheters cannulae and the like of tariff number 90183900 | 4 |
| 99011037 | Blood bags | 4 |
| 99011038 | Blood and fluid infusion sets | 4 |
| 99011039 | Materials articles and equipment including motor vehicles listed under the first schedule paragraph 39 of the VAT Act. | 4 |
| 99011040 | Madeup fishing nets of manmade textile material of tariff number 56081100 | 4 |
| 99011041 | Mosquito nets of tariff No 6304990110 | 4 |
| 99011043 | Materials waste residues and by products whether or not in the form of pellets and preparations of a kind used in animal feeding of tariff numbers as listed in Part 1 of the first schedule of VAT Act 2013 | 4 |
| 99011044 | Unprocessed green tea | 4 |
| 99011048 | Inputs or raw materials supplied to solar equipment manufacturers for manufacture of solar equipment or deep cycle sealed batteries which exclusively use or store solar power | 4 |
| 99011049 | Aircraft parts of heading 8803 excluding parts of goods of heading 8801 | 4 |
| 99011051 | Taxable goods imported or purchased for direct and exclusive use in the implementation of official aid funded projects upon approval by the Cabinet Secretary responsible for the National Treasury | 4 |
| 99011054 | Goods imported or purchased locally for use by the local film producers and local filming agents upon recommendation by the Kenya Film Commission subject to approval by CS TNT | 4 |
| 99011056 | Inputs or raw materials locally purchased or imported by manufacturers of agricultural machinery and implements upon approval by the Cabinet Secretary responsible for industrialization | 4 |
| 99011057 | All goods including material supplies equipment machinery and motor vehicles for official use by the Kenya Defence Forces and the National Police Service | 4 |
| 99011058 | Direction finding compasses instruments and appliances for aircraft | 4 |
| 99011059 | Wheat seeds of tariff numbers 10011100 and 1001990100 | 4 |
| 99011062 | Taxable goods for direct and exclusive use for the construction of tourism facilities recreational parks of fifty acres or more convention and conference facilities upon recommendation by the Cabinet Secretary responsible for matters relating to recreational parks | 4 |
| 99011063 | Taxable goods equipment and apparatus for the direct and exclusive use for construction of specialized hospitals with a minimum bed capacity of fifty with accommodation facilities upon the recommendation by the Cabinet Secretary responsible for health who shall issue guidelines for the criteria to be used to determine eligibility for the exemption provided that notwithstanding this subparagraph any approval granted by the cabinet Secretary before the commencement thereof in respect of the supply of taxable goods and which is in supply of taxable goods and which is in force at such commencement shall continue to apply of the exempted taxable goods is made in full | 4 |
| 99011066 | Inputs or raw materials locally purchased or imported by manufacturers of clean cook stoves approved by the CS TNT upon recommendation by the CS responsible for energy | 4 |
| 99011068 | Super absorbent polymer SAP of tariff number 39069000 | 4 |
| 99011069 | Carrier tissue white 1 ply 14 point 5 GSM 47032100 | 4 |
| 99011070 | IP super soft fluff pulp for fluff 310 treated pulp 488 times 125 mm cellose of tariff number 47032100 | 4 |
| 99011071 | Perforated PE film 15 to 22 gsm of tariff number 3990219000 | 4 |
| 99011072 | Spunbound nonwoven 15 to 25 gsm of tariff number 56031100 | 4 |
| 99011073 | Airlid paper with super absorbent polymer 180gsm67 of tariff number 48030000 | 4 |
| 99011074 | Airlid paper with super absorbent polymer 80gsm67 of tariff number 48030000 | 4 |
| 99011077 | Pressure sensitive adhesive of tariff number 3506990100 | 4 |
| 99011078 | Plain polythene filmLPDE of tariff number 399021199010 | 4 |
| 99011079 | Plain polythene filmPE of tariff number 399021199010 | 4 |
| 99011080 | PE white 25 to 40 gsm release paper of tarrif number 48114900 | 4 |
| 99011081 | ADL 25 to 40 gsm of tariff number 56031100 | 4 |
| 99011082 | Elasticized side tape of tariff number 54024400 | 4 |
| 99011083 | 12 to 16 gsm spunbound piyropo nonwoven coverstock 12gsm spunbound PP nonwoven SMS hydrophobic leg cuffs of tariff number 56031100 | 4 |
| 99011084 | Polymetric elastic 2 over 3 strands of tariff number 3990199010 | 4 |
| 99011089 | Any other aircraft spare parts imported by aircraft operators or persons engaged in the business of aircraft maintenance upon recommendation by the competent authority responsible for civil aviation | 4 |
| 99011090 | Inputs for the manufacture of pesticides upon recommendation by the Cabinet Secretary for the time being responsible for matters relating to agriculture | 4 |
| 99011091 | Locally assembled motor vehicles for transportation of tourists purchased before clearance through Customs following conditions as specified in the VAT Act 2013 1st Schedule Section A no9901 | 4 |
| 99011095 | The supply of natural water excluding bottled water by a NG, CGor any political subdivision thereof or a person approved by the CS responsible for water development for domestic or for industrial use | 4 |
| 99011096 | Articles of apparel clothing accessories and equipment specially designed for safety or protective purposes for use in registered hospitals and clinics or by CG or LA in firefighting | 4 |
| 99011099 | Goods imported by passengers arriving from places outside Kenya as specified in the VAT Act 2013 First Schedule section A no 99 | 4 |
| 99011100 | Exempt Goods (Paragraph 100 - 146) | 3 |
| 99011101 | Alcoholic or non alcoholic beverages supplied to the Kenya Defence Forces Canteen Organization | 4 |
| 99011103 | Hearing aids excluding parts and accessories of tariff Number 90214000 | 4 |
| 99011105 | Locally manufactured motherboards | 4 |
| 99011106 | Inputs for the manufacture of motherboards approved by the Cabinet Secretary responsible for information communication technology | 4 |
| 99011107 | Plant machinery and equipment used in the construction of a plastics recycling plant | 4 |
| 99011108 | The supply of maize corn flour cassava flour wheat or meslin flour and maize flour containing cassava flour by more than ten percent in weight provided that this paragra | 4 |
| 99011109 | Goods imported or purchased locally for the direct and exclusive use in the construction of houses under an affordable housing scheme approved by the CS on the recommendation of the CS responsible for matters relating to housing | 4 |
| 99011110 | Musical instruments and other musical equipment imported or purchased locally for exclusive use by educational institutions upon recommendation by the Cabinet Secretary responsible for Education | 4 |
| 99011111 | Maize corn seeds of tariff no 10051000 | 4 |
| 99011112 | Taxable good excl. motor vehicle imported or purchased for direct exclusive use in geothermal, oil, mining prospecting, exploration, product sharing as per the Energy Act 2019, Petroleum Act 2019, the Mining Act 2016 upon recommendation by the CS | 4 |
| 99011113 | Specialized equipment for the development and generation of solar and wind energy upon recommendation to the commissioner by the cabinet secretary responsible for matters relating to energy | 4 |
| 99011114 | Taxable goods supplied to persons that had a contract with the government prior to 25-04-2020 and contract provided for exemption from VAT provided that this exemption shall apply to the unexpired period of contract upon recommendation by CS Energy | 4 |
| 99011115 | Medical ventilators and the inputs for the manufacture of medical ventilators upon recommendation by the cabinet secretary responsible for matters relating to health | 4 |
| 99011116 | Physiotherapy accessories treadmills for cardiology therapy and treatment of tariff number 9506990100 for use by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to health | 4 |
| 99011117 | Dexpanthenol of tariff number 33049900 used for medical nappy rash treatment by licensed hospitals upon approval by the cabinet secretary responsible for matters relating to health | 4 |
| 99011118 | Medicaments of tariff number 30034100 30034200 30034300 30034900 30036000 excluding goods of heading 3002 3005 or 3006 consisting of two or more constituents which have been mixed together for theraputic or prophylactic uses | 4 |
| 99011119 | Diagnostic or laboratory reagents of tariff number 38220000 on a backing prepared diagnostic or laboratory reagents whether or not on a backing other than those of heading 3002 or 3006 certified reference materials upon approval by CS Health | 4 |
| 99011120 | Electrodiagnostic apparatus of tariff numbers 90181100 90181200 90181300 90181400 90181900 90182000 90189000 upon approval by the cabinet secretary responsible for matters relating to health | 4 |
| 99011121 | Other instruments and appliances of tariff number 90184100 used in dental sciences dental drill engines whether or not combined on a single base with other dental equipment upon approval by CS Health | 4 |
| 99011122 | Other instruments and appliances including surgical blades of tariff number 90184900 90185000 90189000 used in dental sciences dental drill engines whether or not combined on a single base with other dental equipment upon approval by CS Health | 4 |
| 99011123 | Ozone therapy Oxygen therapy aerosol therapy artificial respiration or other theraputic respiration apapratus upon approval by CS Health | 4 |
| 99011124 | Other breathing appliances and gas masks excluding protective masks having neither mechanical parts nor replaceable filters upon approval by CS Health | 4 |
| 99011125 | Artificial teeth and dental fittings of tariff number 90212100 90212900 and artificial parts of the body of tariff number 90213100 90213900 90215000 and 90219000 upon approval by CS Health | 4 |
| 99011126 | Apparatus based on the use of x rays whether or not for medical surgical or dental of tariff numbers 90221200 90221300 90221400 and 90221900 upon approval by CS Health | 4 |
| 99011127 | Apparatus based on the use of alpha beta or gamma radiations whether or not medical surgical or dental of tariff numbers 90222100 90222900 90223000 and 90229000 upon approval by CS Health | 4 |
| 99011128 | Discs tape solid-state nonvolatile storage devices smart cards and other media for the recording of sound or of other phenomena whether or not recorded of tariff number 85238010 but excluding products of chapter 37 software upon approval by CS Health | 4 |
| 80161500 | Management support services | 3 |
| 11161500 | Silk fabrics | 3 |
| 31161500 | Screws | 3 |
| 21101600 | Agricultural machinery for planting and seeding | 3 |
| 51101600 | Amebicides and Trichomonacides and Antiprotozoals | 3 |
| 81101600 | Mechanical engineering | 3 |
| 22101600 | Paving equipment | 3 |
| 32101600 | Integrated circuits | 3 |
| 82101600 | Broadcast advertising | 3 |
| 92101600 | Fire services | 3 |
| 13101600 | Processed and synthetic rubber | 3 |
| 53101600 | Shirts and blouses | 3 |
| 73101600 | Chemicals and fertilizers production | 3 |
| 83101600 | Oil and gas utilities | 3 |
| 93101600 | Political officials | 3 |
| 24101600 | Lifting equipment and accessories | 3 |
| 44101600 | Paper processing machines and accessories | 3 |
| 84101600 | Aid financing | 3 |
| 15101600 | Solid and gel fuels | 3 |
| 25101600 | Product and material transport vehicles | 3 |
| 45101600 | Printing machinery accessories | 3 |
| 85101600 | Healthcare provider support persons | 3 |
| 95101600 | Commercial land parcels | 3 |
| 46101600 | Ammunition | 3 |
| 56101600 | Outdoor furniture | 3 |
| 76101600 | Hazardous material decontamination | 3 |
| 86101600 | Scientific vocational training services | 3 |
| 47101600 | Water treatment consumables | 3 |
| 77101600 | Environmental planning | 3 |
| 48101600 | Food preparation equipment | 3 |
| 78101600 | Rail cargo transport | 3 |
| 39101600 | Lamps and lightbulbs | 3 |
| 49101600 | Collectibles | 3 |
| 20111600 | Drilling and operation machinery | 3 |
| 30111600 | Cement and lime | 3 |
| 70111600 | Flowering plants | 3 |
| 80111600 | Temporary personnel services | 3 |
| 90111600 | Meeting facilities | 3 |
| 11111600 | Stone | 3 |
| 21111600 | Aquaculture equipment | 3 |
| 41111600 | Length and thickness and distance measuring instruments | 3 |
| 51111600 | Antimetabolites | 3 |
| 81111600 | Computer programmers | 3 |
| 91111600 | Household assistance and care | 3 |
| 82111600 | Non technical writing | 3 |
| 92111600 | Disarmament | 3 |
| 53111600 | Shoes | 3 |
| 83111600 | Mobile communications services | 3 |
| 93111600 | Political representation and participation | 3 |
| 14111600 | Novelty paper | 3 |
| 44111600 | Cash handling supplies | 3 |
| 54111600 | Clocks | 3 |
| 84111600 | Audit services | 3 |
| 25111600 | Safety and rescue water craft | 3 |
| 45111600 | Projectors and supplies | 3 |
| 85111600 | Non contagious disease prevention and control | 3 |
| 95111600 | Open traffic thoroughfares | 3 |
| 26111600 | Power generators | 3 |
| 76111600 | Building component cleaning services | 3 |
| 86111600 | Adult education | 3 |
| 56111600 | Panel systems | 3 |
| 47111600 | Ironing equipment | 3 |
| 27111600 | Forming tools | 3 |
| 77111600 | Environmental rehabilitation | 3 |
| 78111600 | Passenger railway transportation | 3 |
| 39111600 | Exterior lighting fixtures and accessories | 3 |
| 10121600 | Bird and fowl food | 3 |
| 30121600 | Asphalts | 3 |
| 70121600 | Livestock industry | 3 |
| 80121600 | Business law services | 3 |
| 90121600 | Travel document assistance | 3 |
| 20121600 | Drilling bits | 3 |
| 60121600 | Studio aids | 3 |
| 11121600 | Wood | 3 |
| 81121600 | Monetary systems and issues | 3 |
| 41121600 | Pipette tips | 3 |
| 42121600 | Veterinary products | 3 |
| 52121600 | Table and kitchen linen and accessories | 3 |
| 82121600 | Engraving | 3 |
| 92121600 | Detective services | 3 |
| 23121600 | Textile working machinery and equipment and accessories | 3 |
| 53121600 | Purses and handbags and bags | 3 |
| 83121600 | Information centers | 3 |
| 93121600 | International relations and cooperation | 3 |
| 44121600 | Desk supplies | 3 |
| 14121600 | Tissue papers | 3 |
| 84121600 | Funds transfer and clearance and exchange services | 3 |
| 45121600 | Camera accessories | 3 |
| 55121600 | Labels | 3 |
| 85121600 | Medical doctor specialist services | 3 |
| 95121600 | Transport buildings and structures | 3 |
| 26121600 | Electrical cable and accessories | 3 |
| 76121600 | Nonhazardous waste disposal | 3 |
| 86121600 | Junior colleges | 3 |
| 47121600 | Floor machines and accessories | 3 |
| 77121600 | Soil pollution | 3 |
| 78121600 | Material handling services | 3 |
| 39121600 | Circuit protection devices and accessories | 3 |
| 49121600 | Camping furniture | 3 |
| 10131600 | Animal containment | 3 |
| 30131600 | Bricks | 3 |
| 50131600 | Eggs and egg substitutes | 3 |
| 70131600 | Land and soil preparation | 3 |
| 80131600 | Sale of property and building | 3 |
| 60131600 | Musical instrument sets | 3 |
| 11131600 | Other animal products | 3 |
| 51131600 | Anticoagulants | 3 |
| 12131600 | Pyrotechnics | 3 |
| 52131600 | Blinds and shades | 3 |
| 82131600 | Photographers and cinematographers | 3 |
| 42131600 | Medical staff clothing and related articles | 3 |
| 23131600 | Faceting equipment and accessories | 3 |
| 53131600 | Bath and body | 3 |
| 73131600 | Meat and poultry and seafood processing | 3 |
| 93131600 | Food and nutrition policy planning and programs | 3 |
| 24131600 | Industrial freezers | 3 |
| 84131600 | Life and health and accident insurance | 3 |
| 94131600 | Charity organizations | 3 |
| 25131600 | Civilian and commercial rotary wing aircraft | 3 |
| 45131600 | Moving picture media | 3 |
| 15131600 | Fission fuel assemblies | 3 |
| 85131600 | Medical ethics | 3 |
| 95131600 | Portable commercial and industrial buildings and structures | 3 |
| 76131600 | Toxic spill cleanup | 3 |
| 86131600 | Music and drama | 3 |
| 26131600 | Exhaust structures or screening equipment | 3 |
| 47131600 | Brooms and mops and brushes and accessories | 3 |
| 77131600 | Noise pollution | 3 |
| 78131600 | General goods storage | 3 |
| 39131600 | Wire protection devices | 3 |
| 40141600 | Valves | 3 |
| 70141600 | Crop protection | 3 |
| 80141600 | Sales and business promotion activities | 3 |
| 11141600 | Non metallic waste and scrap | 3 |
| 81141600 | Supply chain management | 3 |
| 52141600 | Domestic laundry appliances and supplies | 3 |
| 82141600 | Graphic display services | 3 |
| 12141600 | Rare earth metals | 3 |
| 42141600 | Basins and bedpans and urinals and admission kits | 3 |
| 72141600 | Mass transit system construction services | 3 |
| 23141600 | Leather preparing machinery and accessories | 3 |
| 73141600 | Thread and yarn processing | 3 |
| 93141600 | Population | 3 |
| 53141600 | Miscellaneous sewing supplies | 3 |
| 24141600 | Cushioning supplies | 3 |
| 84141600 | Personal credit agencies | 3 |
| 95141600 | Prefabricated residential buildings and structures | 3 |
| 45141600 | Darkroom supplies | 3 |
| 85141600 | Herbal treatments | 3 |
| 26141600 | Subcritical assembly equipment | 3 |
| 86141600 | Students organizations | 3 |
| 78141600 | Inspection | 3 |
| 10151600 | Cereal seeds | 3 |
| 30151600 | Roofing accessories | 3 |
| 40151600 | Compressors | 3 |
| 50151600 | Edible animal oils and fats | 3 |
| 70151600 | Forestry industry | 3 |
| 80151600 | International trade services | 3 |
| 11151600 | Threads | 3 |
| 31151600 | Chains | 3 |
| 51151600 | Cholinergic blocking agents | 3 |
| 81151600 | Cartography | 3 |
| 41151600 | Clinical laboratory instruments | 3 |
| 42151600 | Dental and subspecialty instruments and devices | 3 |
| 52151600 | Domestic kitchen tools and utensils | 3 |
| 72151600 | Specialized communication system services | 3 |
| 23151600 | Cement and ceramics and glass industry machinery and equipment and supplies | 3 |
| 73151600 | Packaging services | 3 |
| 93151600 | Public finance | 3 |
| 85151600 | Nutrition issues | 3 |
| 46151600 | Security and control equipment | 3 |
| 30161600 | Ceiling materials | 3 |
| 40161600 | Purification | 3 |
| 70161600 | Flora | 3 |
| 80161600 | Business facilities oversight | 3 |
| 11161600 | Wool fabrics | 3 |
| 31161600 | Bolts | 3 |
| 71161600 | Other oilfield support services | 3 |
| 81161600 | Electronic mail and messaging services | 3 |
| 42161600 | Extracorporeal hemodialysis equipment and supplies | 3 |
| 52161600 | Audio visual equipment accessories | 3 |
| 23161600 | Foundry supplies | 3 |
| 73161600 | Manufacture of transport equipment | 3 |
| 93161600 | Taxes other than income tax | 3 |
| 46161600 | Water safety | 3 |
| 49161600 | Racquet and court sports equipment | 3 |
| 10171600 | Chemical fertilizers and plant nutrients | 3 |
| 30171600 | Windows | 3 |
| 70171600 | Water quality management services | 3 |
| 80171600 | Publicity and marketing support services | 3 |
| 31171600 | Bushings | 3 |
| 51171600 | Laxatives | 3 |
| 11171600 | Stainless steel alloys | 3 |
| 81171600 | Ecological science services | 3 |
| 41171600 | Microbiology devices | 3 |
| 12171600 | Pigments | 3 |
| 42171600 | Mobile medical services extricating and immobilizing and transporting products | 3 |
| 73171600 | Manufacture of precision instruments | 3 |
| 93171600 | International trade | 3 |
| 25171600 | Defrosting and defogging systems | 3 |
| 85171600 | Hospice care | 3 |
| 46171600 | Surveillance and detection equipment | 3 |
| 49171600 | Boxing equipment | 3 |
| 30181600 | Non sanitary residential fixtures | 3 |
| 51181600 | Thyroid and antithyroid drugs | 3 |
| 42181600 | Blood pressure units and related products | 3 |
| 12181600 | Oils | 3 |
| 23181600 | Food cutting machinery | 3 |
| 25181600 | Automotive chassis | 3 |
| 46181600 | Safety footwear | 3 |
| 78181600 | Panel and paint services | 3 |
| 30191600 | Ladders and scaffolding accessories | 3 |
| 31191600 | Abrasive wheels | 3 |
| 51191600 | Electrolytes | 3 |
| 42191600 | Medical facility building systems | 3 |
| 43191600 | Personal communications device accessories or parts | 3 |
| 25191600 | Space transportation support systems and equipment | 3 |
| 46191600 | Fire fighting equipment | 3 |
| 31201600 | Adhesives | 3 |
| 51201600 | Vaccines and antigens and toxoids | 3 |
| 42201600 | Medical magnetic resonance imaging MRI products | 3 |
| 43201600 | Chassis components | 3 |
| 49201600 | Weight and resistance training equipment | 3 |
| 31211600 | Paint additives | 3 |
| 42211600 | Bathroom and bathing aids for the physically challenged | 3 |
| 99011129 | Weighing machinery excluding balances of a sensitivity of 5 cg or better of tariff number 84233100 including weight operated counting or checking machines weighing machine weights of all kinds upon approval by CS Health | 4 |
| 99011130 | Fetal Doppler Pocket Wgd002 Pc and pulse oximeter finger held Gima band Pc of tariff number 90181900 upon approval by the cabinet sectretary responsible for matters relating to health | 4 |
| 99011131 | Sterilizer Dry Heat Wgd001Grx05A Pc autoclave steam tables tops of tariff number 8419902000 upon approval by the cabinet sectretary responsible for matters relating to health | 4 |
| 99011132 | Needle holders and urine bags of tariff heading 399026 | 4 |
| 99011133 | Tourniquets of tariff number 3990269099 for use by licensed hospitals upon approval by the cabinet sectretary responsible for matters relating to health | 4 |
| 99011134 | Taxable supplies incl. fish feeding and handling water operations cold storage fish cages pond construction, maintenance, fish processing and handling imported or purchased for direct exclusive use on the recommendation of the relevant State Dept | 4 |
| 99011135 | Pre fabricated biogas digesters | 4 |
| 99011136 | Biogas | 4 |
| 99011137 | Sustainable fuel briquettes and pellets for household and commercial use | 4 |
| 99011138 | The supply of denatured ethanol of tariff number 22072000 | 4 |
| 99011139 | Tractors other than road tractors for semitrailers | 4 |
| 99011140 | Plant and machinery of chapter 84 and 85 imported by manufacturers of pharmaceutical products or investors in the manufacture of pharmaceutical products upon the recommendation of CS Health | 4 |
| 99011141 | Medical oxygen supplied to registered hospitals | 4 |
| 99011142 | Urine bags adult diapers artificial breasts colostomy or ileostomy bags for medical use | 4 |
| 99011143 | Inputs and raw materials used in the manufacture of passenger motor vehicle | 4 |
| 99011144 | Locally manufactured passenger motor vehicles: vehicles for the transportation of passengers whose ex-factory value comprises at least 30 percent of parts designed and manufactured in Kenya by an original equipment manufacturer operating in Kenya. | 4 |
| 99011145 | Taxable goods inputs and raw materials imported or locally purchased by company under SOFA manufacturing human vaccines with a capital investment of atleast 10Bn shillings subject to approval of CS TNT upon recommendation of CS Health | 4 |
| 99011146 | Such capital goods the exemption of which the Cabinet Secretary may determine to promote investment in the manufacturing sector provided that the value of such investment is not less than two billion shillings | 4 |
| 99012000 | Zero Rated Goods - D2 | 3 |
| 99012003 | Shipstores supplied to international sea or air carriers on international voyage or flight | 4 |
| 99012004 | The supply of coffee and tea for export to coffee or tea auction centers | 4 |
| 99012005 | Transportation of passengers by air carriers on international flight | 4 |
| 99012009 | Goods purchased from duty free shops by passengers departing to places outside Kenya | 4 |
| 99012011 | Inputs or raw materials either produced locally or imported supplied to pharmaceutical manufacturers in Kenya for manufacturing medicaments as approved from time to time by the Cabinet Secretary in consultation with CS Health | 4 |
| 99012013 | The supply of ordinary bread | 4 |
| 99012015 | Milk and cream not concentrated nor containing added sugar or other sweetening matter of tariff numbers 04011000 04012000 04014000 04015000 | 4 |
| 99012016 | All inputs and raw materials whether produced locally or imported supplied to manufacturers of agricultural pest control products upon recommendation by CS Agriculture | 4 |
| 99012019 | Agricultural pest control products | 4 |
| 99012022 | The supply of maize corn flour cassava flour wheat or meslin flour and maize flour containing cassava flour by more than ten percent in weight | 4 |
| 99012024 | The Fertilizers of chapter 31 | 4 |
| 99012025 | Inputs of raw materials locally purchased or imported by manufacturers of fertilizer as approved from time to time by the Cabinet Secretary responsible for Agriculture | 4 |
| 99013000 | Other Rate Goods (8%) | 3 |
| 99013001 | Petroleum Products | 4 |
| 99020000 | Services | 2 |
| 99021000 | Exempt Service | 3 |
| 99021001 | Financial Services | 4 |
| 99021002 | Insurance & reinsurance services | 4 |
| 99021003 | Education services | 4 |
| 99021004 | Medical veterinary dental Ambulance and nursing services | 4 |
| 99021005 | Agricultural animal husbandry and horticultural services | 4 |
| 99021006 | Burial and cremation services | 4 |
| 99021007 | Transportation of passengers by any means of conveyance excluding international air transport or where the means of conveyance is hired or chartered | 4 |
| 99021008 | Supply by way of sale renting leasing hiring letting of land or residential premises residential premises means land or a building occupied or capable of being occupied as a residence excluding hotel and holiday accomodation and subject to the provi | 4 |
| 99021009 | Community social and welfare services provided by National Government County Government or any political subdivision thereof | 4 |
| 99021010 | Tea and coffee brokerage services | 4 |
| 99021011 | Services rendered by educational, political, religious, welfare & other philanthropic associations to their members and social welfare services provided by charitable organizations. | 4 |
| 99021012 | Entertainment Services | 4 |
| 99021013 | Accommodation and Restaurant Services | 4 |
| 99021014 | Conference services conducted for educational institutions as part of learning where such institutions are approved by the Ministry for the time being responsible for Education | 4 |
| 99021015 | Car park services provided by National Government County Government anypolitical subdivision therefore by an employer to his employees on the premises of the employer | 4 |
| 99021016 | The supply of airtime by any person other than by a provider of cellular mobile telephone services or wireless telephone services | 4 |
| 99021017 | Betting gaming and lotteries services | 4 |
| 99021018 | Hiring leasing and chartering of aircrafts excluding helicopters of tariff 88021100 and 88021200 | 4 |
| 99021020 | Taxable services for direct and exclusive use in the implementation of official aid funded projects upon approval by the Cabinet Secretary to the National Treasury | 4 |
| 99021021 | Services imported or procured locally for use by the local film producers or local film agents upon recommendation by the Kenya Film Commission subject to approval by the Cabinet Secretary for the National Treasury | 4 |
| 99021023 | Supply of sewerage services by the national government a county government any political subdivision thereof or a person approved by the Cabinet Secretary for the time being responsible for water development | 4 |
| 99021024 | Entry fees into the national parks and national reserves | 4 |
| 99021025 | The services of tour operators excluding inhouse supplies | 4 |
| 99021026 | Taxable services for direct and exclusive use for the construction of tourism facilities recreational parks of 50 acres or more convention and conference facilities upon the recommendation by the CS responsible for recreational park | 4 |
| 99021027 | Taxable services for direct and exclusive use for the construction of specialized hospitals with accommodation facilities upon recommendation by CS Health who shall issue guidelines for the criteria to determine the eligibility for the exemption | 4 |
| 99021029 | Postal services provide through the supply of postage stamps including rental post boxes or mail bags and subsidiary services thereto | 4 |
| 99021033 | The transfer of assets and other transactions related to the transfer of asets into real estate investment trusts and asset backed securities | 4 |
| 99022000 | Zero Rated Service - D1 | 3 |
| 99022006 | The supply of taxable services to international sea or air carriers on international voyage or flight | 4 |
| 99022010 | Supply of taxable services in respect of goods in transit | 4 |
| 99022020 | The transportation of goods originating from Kenya to a place outside Kenya | 4 |
| 99022021 | Transportation of sugarcane from farms to miling factories | 4 |
| 99022023 | The exportation of taxable services in respect of business process outsourcing | 4 |
| 99030000 | Goods or Services | 2 |
| 99031000 | Exempt Goods or Services | 3 |
| 99032000 | Zero Rated Goods or Services - D1 | 3 |
| 99032002 | The supply of goods or taxable services to an export processing zone business as specified in the Export Processing Zones Act Cap 517 as being eligible forduty and tax free importation | 4 |
| 99032004 | Supply to international and regional organizations | 4 |
| 99032005 | Supply to the War Graves Commission | 4 |
| 99032008 | Supply to National Red Cross Society and St John Ambulance | 4 |
| 99032012 | The supply of goods or taxable services to a special economic zone enterprise | 4 |
| 99040000 | Government Undertaking | 2 |
| 99042000 | Zero Rated Government Undertaking - D1 | 3 |
| 42250000 | Physical and occupational therapy and rehabilitation products | 2 |
| 23250000 | Metal forming machinery and accessories | 2 |
| 30260000 | Structural materials | 2 |
| 31260000 | Housings and cabinets and casings | 2 |
| 51260000 | Adrenergic blocking agents | 2 |
| 42260000 | Postmortem and mortuary equipment and supplies | 2 |
| 23260000 | Rapid prototyping machinery and accessories | 2 |
| 85260000 | Diagnoses of endocrine, nutritional and metabolic diseases | 2 |
| 31270000 | Machine made parts | 2 |
| 51270000 | Anaesthetic drugs and related adjuncts and analeptics | 2 |
| 42270000 | Respiratory and anesthesia and resuscitation products | 2 |
| 23270000 | Welding and soldering and brazing machinery and accessories and supplies | 2 |
| 85270000 | Diagnoses of mental and behavioral disorders | 2 |
| 31280000 | Stampings and sheet components | 2 |
| 51280000 | Antibacterials | 2 |
| 42280000 | Medical cleaning and sterilization products | 2 |
| 23280000 | Metal treatment machinery | 2 |
| 51290000 | Antidepressants | 2 |
| 31290000 | Machined extrusions | 2 |
| 42290000 | Surgical products | 2 |
| 23290000 | Industrial machine tools | 2 |
| 50300000 | Fresh fruits | 2 |
| 51300000 | Antifungal drugs | 2 |
| 31300000 | Machined forgings | 2 |
| 42300000 | Medical training and education supplies | 2 |
| 23300000 | Wire machinery and equipment | 2 |
| 50310000 | Organic fresh fruits | 2 |
| 51310000 | Antihistamines or H1 blockers | 2 |
| 31310000 | Fabricated pipe assemblies | 2 |
| 42310000 | Wound care products | 2 |
| 50320000 | Dried fruit | 2 |
| 51320000 | Antihyperlipidemic and hypocholesterolemic agents | 2 |
| 31320000 | Fabricated bar stock assemblies | 2 |
| 42320000 | Orthopedic surgical implants | 2 |
| 50330000 | Dried organic fruit | 2 |
| 51330000 | Antipsychotics | 2 |
| 31330000 | Fabricated structural assemblies | 2 |
| 50340000 | Frozen fruit | 2 |
| 51340000 | Antiviral drugs | 2 |
| 31340000 | Fabricated sheet assemblies | 2 |
| 51350000 | Estrogens and progestins and internal contraceptives | 2 |
| 31350000 | Fabricated tube assemblies | 2 |
| 12350000 | Compounds and mixtures | 2 |
| 50360000 | Canned or jarred fruit | 2 |
| 51360000 | Hypnotics | 2 |
| 31360000 | Fabricated plate assemblies | 2 |
| 50370000 | Canned or jarred organic fruit | 2 |
| 31370000 | Refractories | 2 |
| 51370000 | Controlled substance analgesics | 2 |
| 50380000 | Fresh fruit purees | 2 |
| 51380000 | Nonsteroidal anti inflammatory drugs NSAIDs | 2 |
| 31380000 | Magnets and magnetic materials | 2 |
| 85380000 | Diagnoses of certain conditions originating in the perinatal period | 2 |
| 51390000 | Sympathomimetic or adrenergic drugs | 2 |
| 31390000 | Machinings | 2 |
| 50400000 | Fresh vegetables | 2 |
| 51400000 | Tranquilizers and antimanic and antianxiety drugs | 2 |
| 31400000 | Gaskets | 2 |
| 50410000 | Organic fresh vegetables | 2 |
| 51410000 | Vasodilators | 2 |
| 31410000 | Seals | 2 |
| 50420000 | Dried vegetables | 2 |
| 51420000 | Corticosteroids | 2 |
| 31420000 | Sintered parts | 2 |
| 50430000 | Dried organic vegetables | 2 |
| 51430000 | Antihypertensive drugs | 2 |
| 50440000 | Frozen vegetables | 2 |
| 51440000 | Radiopharmaceuticals and contrast media | 2 |
| 50450000 | Frozen organic vegetables | 2 |
| 51450000 | Anthelmintics | 2 |
| 50460000 | Canned or jarred vegetables | 2 |
| 51460000 | Herbal drugs | 2 |
| 50470000 | Canned or jarred organic vegetables | 2 |
| 51470000 | Antiseptics | 2 |
| 50500000 | Nutritional supplements | 2 |
| 57010100 | Rapid response kits | 3 |
| 57020100 | Humanitarian operational services | 3 |
| 57030100 | Health emergency kits | 3 |
| 57040100 | Educational kits | 3 |
| 57050100 | Emergency nutritional kits | 3 |
| 57060100 | Emergency clothing kits | 3 |
| 57070100 | Logistics emergency kits | 3 |
| 57080100 | Emergency IT equipment kits | 3 |
| 70190100 | Training services for users of agricultural machinery and equipment | 3 |
| 57030200 | Emergency latrine facility | 3 |
| 57040200 | Recreational kits | 3 |
| 57050200 | Food emergency rations | 3 |
| 57060200 | Shelter emergency kits | 3 |
| 57030300 | Water, sanitation and hygiene kits | 3 |
| 57040300 | Early childhood development | 3 |
| 57050300 | Food emergency kits | 3 |
| 57060300 | Office emergency kits | 3 |
| 57030400 | Personal protective equipment | 3 |
| 57060400 | Multipurpose emergency kits | 3 |
| 72111000 | Single family dwelling construction services | 3 |
| 13111000 | Resins | 3 |
| 72121000 | New industrial building and warehouse construction services | 3 |
| 56121000 | Library furnishings | 3 |
| 39121000 | Power conditioning equipment | 3 |
| 60131000 | Keyboard instruments | 3 |
| 32131000 | Electronic component parts and raw materials and accessories | 3 |
| 60141000 | Toys | 3 |
| 72141000 | Highway and road construction services | 3 |
| 27141000 | Body tools | 3 |
| 72151000 | Boiler and furnace construction and maintenance services | 3 |
| 71161000 | Oilfield modeling services | 3 |
| 23191000 | Batch mixers | 3 |
| 23201000 | Gas liquid contacting systems | 3 |
| 46201000 | Public safety training equipment | 3 |
| 78201000 | Airport Maintenance | 3 |
| 50221000 | Pulses | 3 |
| 23221000 | Arrival department machinery and equipment | 3 |
| 23231000 | Log debarkers and accessories | 3 |
| 26101100 | Electric alternating current AC motors | 3 |
| 72111100 | Multiple unit dwelling construction services | 3 |
| 13111100 | Rosins | 3 |
| 57111100 | Rapid response kits | 3 |
| 72121100 | Commercial and office building construction services | 3 |
| 39121100 | Distribution and control centers and accessories | 3 |
| 10000000 | Live Plant and Animal Material and Accessories and Supplies | 1 |
| 20000000 | Mining and Well Drilling Machinery and Accessories | 1 |
| 30000000 | Structures and Building and Construction and Manufacturing Components and Supplies | 1 |
| 40000000 | Distribution and Conditioning Systems and Equipment and Components | 1 |
| 50000000 | Food Beverage and Tobacco Products | 1 |
| 70000000 | Farming and Fishing and Forestry and Wildlife Contracting Services | 1 |
| 80000000 | Management and Business Professionals and Administrative Services | 1 |
| 90000000 | Travel and Food and Lodging and Entertainment Services | 1 |
| 60000000 | Musical Instruments and Games and Toys and Arts and Crafts and Educational Equipment and Materials and Accessories and Supplies | 1 |
| 11000000 | Mineral and Textile and Inedible Plant and Animal Materials | 1 |
| 21000000 | Farming and Fishing and Forestry and Wildlife Machinery and Accessories | 1 |
| 31000000 | Manufacturing Components and Supplies | 1 |
| 41000000 | Laboratory and Measuring and Observing and Testing Equipment | 1 |
| 51000000 | Drugs and Pharmaceutical Products | 1 |
| 71000000 | Mining and oil and gas services | 1 |
| 81000000 | Engineering and Research and Technology Based Services | 1 |
| 91000000 | Personal and Domestic Services | 1 |
| 12000000 | Chemicals including Bio Chemicals and Gas Materials | 1 |
| 22000000 | Building and Construction Machinery and Accessories | 1 |
| 32000000 | Electronic Components and Supplies | 1 |
| 42000000 | Medical Equipment and Accessories and Supplies | 1 |
| 52000000 | Domestic Appliances and Supplies and Consumer Electronic Products | 1 |
| 72000000 | Building and Facility Construction and Maintenance Services | 1 |
| 82000000 | Editorial and Design and Graphic and Fine Art Services | 1 |
| 92000000 | National Defense and Public Order and Security and Safety Services | 1 |
| 13000000 | Resin and Rosin and Rubber and Foam and Film and Elastomeric Materials | 1 |
| 23000000 | Industrial Manufacturing and Processing Machinery and Accessories | 1 |
| 43000000 | Information Technology Broadcasting and Telecommunications | 1 |
| 53000000 | Apparel and Luggage and Personal Care Products | 1 |
| 73000000 | Industrial Production and Manufacturing Services | 1 |
| 83000000 | Public Utilities and Public Sector Related Services | 1 |
| 93000000 | Politics and Civic Affairs Services | 1 |
| 14000000 | Paper Materials and Products | 1 |
| 24000000 | Material Handling and Conditioning and Storage Machinery and their Accessories and Supplies | 1 |
| 44000000 | Office Equipment and Accessories and Supplies | 1 |
| 54000000 | Timepieces and Jewelry and Gemstone Products | 1 |
| 84000000 | Financial and Insurance Services | 1 |
| 94000000 | Organizations and Clubs | 1 |
| 64000000 | Financial Instruments, Products, Contracts and Agreements | 1 |
| 15000000 | Fuels and Fuel Additives and Lubricants and Anti corrosive Materials | 1 |
| 25000000 | Commercial and Military and Private Vehicles and their Accessories and Components | 1 |
| 45000000 | Printing and Photographic and Audio and Visual Equipment and Supplies | 1 |
| 55000000 | Published Products | 1 |
| 85000000 | Healthcare Services | 1 |
| 95000000 | Land and Buildings and Structures and Thoroughfares | 1 |
| 26000000 | Power Generation and Distribution Machinery and Accessories | 1 |
| 46000000 | Defense and Law Enforcement and Security and Safety Equipment and Supplies | 1 |
| 76000000 | Industrial Cleaning Services | 1 |
| 86000000 | Education and Training Services | 1 |
| 56000000 | Furniture and Furnishings | 1 |
| 27000000 | Tools and General Machinery | 1 |
| 47000000 | Cleaning Equipment and Supplies | 1 |
| 77000000 | Environmental Services | 1 |
| 57000000 | Humanitarian Relief Items, Kits, or Accessories | 1 |
| 48000000 | Service Industry Machinery and Equipment and Supplies | 1 |
| 78000000 | Transportation and Storage and Mail Services | 1 |
| 39000000 | Electrical Systems and Lighting and Components and Accessories and Supplies | 1 |
| 49000000 | Sports and Recreational Equipment and Supplies and Accessories | 1 |
| 57010000 | Survival supplies | 2 |
| 57020000 | Services related to humanitarian relief actions | 2 |
| 57030000 | Humanitarian health supplies | 2 |
| 57040000 | Educational or recreational items | 2 |
| 57050000 | Humanitarian relief food | 2 |
| 57060000 | Shelter and relief items | 2 |
| 57070000 | Humanitarian logistics supplies | 2 |
| 57080000 | Humanitarian IT equipment | 2 |
| 10100000 | Live animals | 2 |
| 20100000 | Mining and quarrying machinery and equipment | 2 |
| 30100000 | Structural components and basic shapes | 2 |
| 40100000 | Heating and ventilation and air circulation | 2 |
| 50100000 | Nuts and seeds | 2 |
| 70100000 | Fisheries and aquaculture | 2 |
| 80100000 | Management advisory services | 2 |
| 90100000 | Restaurants and catering | 2 |
| 60100000 | Developmental and professional teaching aids and materials and accessories and supplies | 2 |
| 11100000 | Minerals and ores and metals | 2 |
| 21100000 | Agricultural and forestry and landscape machinery and equipment | 2 |
| 31100000 | Castings and casting assemblies | 2 |
| 41100000 | Laboratory and scientific equipment | 2 |
| 51100000 | Amebicides and trichomonacides and antiprotozoals | 2 |
| 71100000 | Mining services | 2 |
| 81100000 | Professional engineering services | 2 |
| 91100000 | Personal appearance | 2 |
| 22100000 | Heavy construction machinery and equipment | 2 |
| 32100000 | Printed circuits and integrated circuits and microassemblies | 2 |
| 52100000 | Floor coverings | 2 |
| 72100000 | Building and facility maintenance and repair services | 2 |
| 82100000 | Advertising | 2 |
| 92100000 | Public order and safety | 2 |
| 13100000 | Rubber and elastomers | 2 |
| 23100000 | Raw materials processing machinery | 2 |
| 53100000 | Clothing | 2 |
| 73100000 | Plastic and chemical industries | 2 |
| 83100000 | Utilities | 2 |
| 93100000 | Political systems and institutions | 2 |
| 14100000 | Paper materials | 2 |
| 24100000 | Material handling machinery and equipment | 2 |
| 44100000 | Office machines and their supplies and accessories | 2 |
| 54100000 | Jewelry | 2 |
| 84100000 | Development finance | 2 |
| 94100000 | Work related organizations | 2 |
| 64100000 | Bank offered products | 2 |
| 15100000 | Fuels | 2 |
| 25100000 | Motor vehicles | 2 |
| 45100000 | Printing and publishing equipment | 2 |
| 55100000 | Printed media | 2 |
| 85100000 | Comprehensive health services | 2 |
| 95100000 | Land parcels | 2 |
| 26100000 | Power sources | 2 |
| 46100000 | Light weapons and ammunition | 2 |
| 56100000 | Accommodation furniture | 2 |
| 76100000 | Decontamination services | 2 |
| 86100000 | Vocational training | 2 |
| 47100000 | Water and wastewater treatment supply and disposal | 2 |
| 77100000 | Environmental management | 2 |
| 48100000 | Institutional food services equipment | 2 |
| 78100000 | Mail and cargo transport | 2 |
| 39100000 | Lamps and lightbulbs and lamp components | 2 |
| 49100000 | Collectibles and awards | 2 |
| 20110000 | Well drilling and operation equipment | 2 |
| 30110000 | Concrete and cement and plaster | 2 |
| 50110000 | Meat and poultry products | 2 |
| 70110000 | Horticulture | 2 |
| 80110000 | Human resources services | 2 |
| 90110000 | Hotels and lodging and meeting facilities | 2 |
| 10110000 | Domestic pet products | 2 |
| 60110000 | Classroom decoratives and supplies | 2 |
| 11110000 | Earth and stone | 2 |
| 21110000 | Fishing and aquaculture equipment | 2 |
| 31110000 | Extrusions | 2 |
| 41110000 | Measuring and observing and testing instruments | 2 |
| 51110000 | Antineoplastic agents | 2 |
| 71110000 | Oil and gas exploration services | 2 |
| 81110000 | Computer services | 2 |
| 91110000 | Domestic and personal assistance | 2 |
| 32110000 | Discrete semiconductor devices | 2 |
| 82110000 | Writing and translations | 2 |
| 92110000 | Military services and national defense | 2 |
| 72110000 | Residential building construction services | 2 |
| 23110000 | Petroleum processing machinery | 2 |
| 53110000 | Footwear | 2 |
| 73110000 | Wood and paper industries | 2 |
| 83110000 | Telecommunications media services | 2 |
| 93110000 | Socio political conditions | 2 |
| 13110000 | Resins and rosins and other resin derived materials | 2 |
| 14110000 | Paper products | 2 |
| 24110000 | Containers and storage | 2 |
| 44110000 | Office and desk accessories | 2 |
| 54110000 | Timepieces | 2 |
| 84110000 | Accounting and bookkeeping services | 2 |
| 94110000 | Religious organizations | 2 |
| 64110000 | Securities | 2 |
| 15110000 | Gaseous fuels and additives | 2 |
| 25110000 | Marine transport | 2 |
| 45110000 | Audio and visual presentation and composing equipment | 2 |
| 55110000 | Electronic reference material | 2 |
| 85110000 | Disease prevention and control | 2 |
| 95110000 | Thoroughfares | 2 |
| 26110000 | Batteries and generators and kinetic power transmission | 2 |
| 46110000 | Conventional war weapons | 2 |
| 76110000 | Cleaning and janitorial services | 2 |
| 86110000 | Alternative educational systems | 2 |
| 56110000 | Commercial and industrial furniture | 2 |
| 27110000 | Hand tools | 2 |
| 47110000 | Industrial laundry and dry cleaning equipment | 2 |
| 77110000 | Environmental protection | 2 |
| 78110000 | Passenger transport | 2 |
| 48110000 | Vending machines | 2 |
| 39110000 | Lighting Fixtures and Accessories | 2 |
| 10120000 | Animal feed | 2 |
| 30120000 | Roads and landscape | 2 |
| 50120000 | Seafood | 2 |
| 70120000 | Livestock services | 2 |
| 80120000 | Legal services | 2 |
| 90120000 | Travel facilitation | 2 |
| 60120000 | Arts and crafts equipment and accessories and supplies | 2 |
| 20120000 | Oil and gas drilling and exploration equipment | 2 |
| 11120000 | Non edible plant and forestry products | 2 |
| 41120000 | Laboratory supplies and fixtures | 2 |
| 51120000 | Antiarrythmics and antianginals and cardioplegics and drugs for heart failure | 2 |
| 81120000 | Economics | 2 |
| 71120000 | Well drilling and construction services | 2 |
| 32120000 | Passive discrete components | 2 |
| 42120000 | Veterinary equipment and supplies | 2 |
| 52120000 | Bedclothes and table and kitchen linen and towels | 2 |
| 82120000 | Reproduction services | 2 |
| 92120000 | Security and personal safety | 2 |
| 72120000 | Nonresidential building construction services | 2 |
| 23120000 | Textile and fabric machinery and accessories | 2 |
| 53120000 | Luggage and handbags and packs and cases | 2 |
| 73120000 | Metal and mineral industries | 2 |
| 83120000 | Information services | 2 |
| 93120000 | International relations | 2 |
| 14120000 | Industrial use papers | 2 |
| 24120000 | Packaging materials | 2 |
| 44120000 | Office supplies | 2 |
| 54120000 | Gemstones | 2 |
| 84120000 | Banking and investment | 2 |
| 94120000 | Clubs | 2 |
| 64120000 | Insurable interest contracts | 2 |
| 15120000 | Lubricants and oils and greases and anti corrosives | 2 |
| 25120000 | Railway and tramway machinery and equipment | 2 |
| 45120000 | Photographic or filming or video equipment | 2 |
| 55120000 | Signage and accessories | 2 |
| 85120000 | Medical practice | 2 |
| 95120000 | Permanent buildings and structures | 2 |
| 26120000 | Electrical wire and cable and harness | 2 |
| 46120000 | Missiles | 2 |
| 76120000 | Refuse disposal and treatment | 2 |
| 86120000 | Educational institutions | 2 |
| 56120000 | Classroom and instructional and institutional furniture and fixtures | 2 |
| 47120000 | Janitorial equipment | 2 |
| 77120000 | Pollution tracking and monitoring and rehabilitation | 2 |
| 27120000 | Hydraulic machinery and equipment | 2 |
| 78120000 | Material packing and handling | 2 |
| 48120000 | Gambling or wagering equipment | 2 |
| 39120000 | Electrical equipment and components and supplies | 2 |
| 49120000 | Camping and outdoor equipment and accessories | 2 |
| 30130000 | Structural building products | 2 |
| 60130000 | Musical Instruments and parts and accessories | 2 |
| 50130000 | Dairy products and eggs | 2 |
| 70130000 | Land and soil preparation and management and protection | 2 |
| 80130000 | Real estate services | 2 |
| 90130000 | Performing arts | 2 |
| 20130000 | Oil and gas drilling and operation materials | 2 |
| 10130000 | Animal containment and habitats | 2 |
| 11130000 | Non edible animal products | 2 |
| 31130000 | Forgings | 2 |
| 51130000 | Hematolic drugs | 2 |
| 81130000 | Statistics | 2 |
| 71130000 | Oil and gas extraction and production enhancement services | 2 |
| 12130000 | Explosive materials | 2 |
| 52130000 | Window treatments | 2 |
| 82130000 | Photographic services | 2 |
| 32130000 | Electronic hardware and component parts and accessories | 2 |
| 42130000 | Medical apparel and textiles | 2 |
| 23130000 | Lapidary machinery and equipment | 2 |
| 53130000 | Personal care products | 2 |
| 73130000 | Food and beverage industries | 2 |
| 93130000 | Humanitarian aid and relief | 2 |
| 24130000 | Industrial refrigeration | 2 |
| 94130000 | Civic organizations and associations and movements | 2 |
| 84130000 | Insurance and retirement services | 2 |
| 15130000 | Fuel for nuclear reactors | 2 |
| 25130000 | Aircraft | 2 |
| 45130000 | Photographic and recording media | 2 |
| 85130000 | Medical science research and experimentation | 2 |
| 95130000 | Portable buildings and structures | 2 |
| 26130000 | Power generation | 2 |
| 46130000 | Rockets and subsystems | 2 |
| 76130000 | Toxic and hazardous waste cleanup | 2 |
| 86130000 | Specialized educational services | 2 |
| 56130000 | Merchandising furniture and accessories | 2 |
| 47130000 | Cleaning and janitorial supplies | 2 |
| 77130000 | Pollutants tracking and monitoring and rehabilitation services | 2 |
| 27130000 | Pneumatic machinery and equipment | 2 |
| 78130000 | Storage | 2 |
| 48130000 | Funeral equipment and materials | 2 |
| 49130000 | Fishing and hunting equipment | 2 |
| 39130000 | Electrical wire management devices and accessories and supplies | 2 |
| 10140000 | Saddlery and harness goods | 2 |
| 30140000 | Insulation | 2 |
| 40140000 | Fluid and gas distribution | 2 |
| 60140000 | Toys and games | 2 |
| 70140000 | Crop production and management and protection | 2 |
| 80140000 | Marketing and distribution | 2 |
| 90140000 | Commercial sports | 2 |
| 20140000 | Oil and gas operating and production equipment | 2 |
| 11140000 | Scrap and waste materials | 2 |
| 31140000 | Moldings | 2 |
| 51140000 | Central nervous system drugs | 2 |
| 81140000 | Manufacturing technologies | 2 |
| 71140000 | Oil and gas restoration and reclamation services | 2 |
| 52140000 | Domestic appliances | 2 |
| 82140000 | Graphic design | 2 |
| 12140000 | Elements and gases | 2 |
| 42140000 | Patient care and treatment products and supplies | 2 |
| 32140000 | Electron tube devices and accessories | 2 |
| 72140000 | Heavy construction services | 2 |
| 23140000 | Leatherworking repairing machinery and equipment | 2 |
| 73140000 | Fibers and textiles and fabric industries | 2 |
| 93140000 | Community and social services | 2 |
| 53140000 | Sewing supplies and accessories | 2 |
| 84140000 | Credit agencies | 2 |
| 24140000 | Packing supplies | 2 |
| 64140000 | Governmental property right conferrals | 2 |
| 95140000 | Prefabricated buildings and structures | 2 |
| 45140000 | Photographic filmmaking supplies | 2 |
| 85140000 | Alternative and holistic medicine | 2 |
| 26140000 | Atomic and nuclear energy machinery and equipment | 2 |
| 46140000 | Launchers | 2 |
| 86140000 | Educational facilities | 2 |
| 56140000 | Decorative adornments | 2 |
| 27140000 | Automotive specialty tools | 2 |
| 77140000 | Environmental laboratory services | 2 |
| 78140000 | Transport services | 2 |
| 49140000 | Watersports equipment | 2 |
| 10150000 | Seeds and bulbs and seedlings and cuttings | 2 |
| 30150000 | Exterior finishing materials | 2 |
| 40150000 | Industrial pumps and compressors | 2 |
| 50150000 | Edible oils and fats | 2 |
| 70150000 | Forestry | 2 |
| 80150000 | Trade policy and services | 2 |
| 90150000 | Entertainment services | 2 |
| 11150000 | Fibers and threads and yarns | 2 |
| 31150000 | Rope and chain and cable and wire and strap | 2 |
| 51150000 | Autonomic nervous system drugs | 2 |
| 81150000 | Earth science services | 2 |
| 71150000 | Oil and gas data management and processing services | 2 |
| 41150000 | Clinical laboratory and toxicology testing systems, components, and supplies | 2 |
| 52150000 | Domestic kitchenware and kitchen supplies | 2 |
| 82150000 | Professional artists and performers | 2 |
| 42150000 | Dental equipment and supplies | 2 |
| 32150000 | Automation control devices and components and accessories | 2 |
| 72150000 | Specialized trade construction and maintenance services | 2 |
| 23150000 | Industrial process machinery and equipment and supplies | 2 |
| 73150000 | Manufacturing support services | 2 |
| 93150000 | Public administration and finance services | 2 |
| 25150000 | Spacecraft | 2 |
| 85150000 | Food and nutrition services | 2 |
| 46150000 | Law enforcement | 2 |
| 49150000 | Winter sports equipment | 2 |
| 10160000 | Floriculture and silviculture products | 2 |
| 30160000 | Interior finishing materials | 2 |
| 40160000 | Industrial filtering and purification | 2 |
| 50160000 | Chocolate and sugars and sweeteners and confectionary products | 2 |
| 70160000 | Wildlife and flora | 2 |
| 80160000 | Business administration services | 2 |
| 11160000 | Fabrics and leather materials | 2 |
| 31160000 | Hardware | 2 |
| 51160000 | Drugs affecting the respiratory tract | 2 |
| 71160000 | Oil and gas well project management services | 2 |
| 81160000 | Information Technology Service Delivery | 2 |
| 42160000 | Dialysis equipment and supplies | 2 |
| 52160000 | Consumer electronics | 2 |
| 12160000 | Additives | 2 |
| 82160000 | Film and theater production support services | 2 |
| 23160000 | Foundry machines and equipment and supplies | 2 |
| 73160000 | Machinery and transport equipment manufacture | 2 |
| 93160000 | Taxation | 2 |
| 25160000 | Non motorized cycles | 2 |
| 85160000 | Medical Surgical Equipment Maintenance Refurbishment and Repair Services | 2 |
| 46160000 | Public safety and control | 2 |
| 49160000 | Field and court sports equipment | 2 |
| 10170000 | Fertilizers and plant nutrients and herbicides | 2 |
| 40170000 | Pipe piping and pipe fittings | 2 |
| 30170000 | Doors and windows and glass | 2 |
| 50170000 | Seasonings and preservatives | 2 |
| 70170000 | Water resources development and oversight | 2 |
| 80170000 | Public relations and professional communications services | 2 |
| 31170000 | Bearings and bushings and wheels and gears | 2 |
| 51170000 | Drugs affecting the gastrointestinal system | 2 |
| 11170000 | Alloys | 2 |
| 81170000 | Biological science services | 2 |
| 41170000 | Diagnostic and microbiological devices | 2 |
| 12170000 | Colorants | 2 |
| 52170000 | Domestic wall treatments | 2 |
| 42170000 | Mobile medical services products | 2 |
| 73170000 | Manufacture of electrical goods and precision instruments | 2 |
| 93170000 | Trade policy and regulation | 2 |
| 25170000 | Transportation components and systems | 2 |
| 85170000 | Death and dying support services | 2 |
| 46170000 | Security surveillance and detection | 2 |
| 49170000 | Gymnastics and boxing equipment | 2 |
| 30180000 | Plumbing fixtures | 2 |
| 50180000 | Bread and bakery products | 2 |
| 40180000 | Tubes tubing and tube fittings | 2 |
| 31180000 | Packings glands boots and covers | 2 |
| 51180000 | Hormones and hormone antagonists | 2 |
| 11180000 | Metal oxide | 2 |
| 12180000 | Waxes and oils | 2 |
| 42180000 | Patient exam and monitoring products | 2 |
| 23180000 | Industrial food and beverage equipment | 2 |
| 73180000 | Machining and processing services | 2 |
| 25180000 | Vehicle bodies and trailers | 2 |
| 46180000 | Personal safety and protection | 2 |
| 78180000 | Transportation repair or maintenance services | 2 |
| 49180000 | Target and table games and equipment | 2 |
| 10190000 | Pest control products | 2 |
| 30190000 | Construction and maintenance support equipment | 2 |
| 50190000 | Prepared and preserved foods | 2 |
| 70190000 | Agricultural machinery and equipment assembly and installation services | 2 |
| 31190000 | Grinding and polishing and smoothing materials | 2 |
| 51190000 | Agents affecting water and electrolytes | 2 |
| 11190000 | Metal waste scrap and by products | 2 |
| 12190000 | Solvents | 2 |
| 42190000 | Medical facility products | 2 |
| 43190000 | Communications Devices and Accessories | 2 |
| 23190000 | Mixers and their parts and accessories | 2 |
| 25190000 | Transportation services equipment | 2 |
| 46190000 | Fire protection | 2 |
| 50200000 | Beverages | 2 |
| 10200000 | Live rose bushes | 2 |
| 31200000 | Adhesives and sealants | 2 |
| 51200000 | Immunomodulating drugs | 2 |
| 42200000 | Medical diagnostic imaging and nuclear medicine products | 2 |
| 43200000 | Components for information technology or broadcasting or telecommunications | 2 |
| 23200000 | Mass transfer equipment | 2 |
| 25200000 | Aerospace systems and components and equipment | 2 |
| 46200000 | Defense and law enforcement and security and safety training equipment | 2 |
| 78200000 | Aviation-Related Services And Consultancy | 2 |
| 49200000 | Fitness equipment | 2 |
| 50210000 | Tobacco and smoking products and substitutes | 2 |
| 10210000 | Live plants of high species or variety count flowers | 2 |
| 31210000 | Paints and primers and finishes | 2 |
| 42210000 | Independent living aids for the physically challenged | 2 |
| 43210000 | Computer Equipment and Accessories | 2 |
| 23210000 | Electronic manufacturing machinery and equipment and accessories | 2 |
| 85210000 | Diagnoses of infectious and parasitic diseases-part a | 2 |
| 46210000 | Workplace safety equipment and supplies and training materials | 2 |
| 49210000 | Other sports | 2 |
| 50220000 | Cereal and pulse products | 2 |
| 10220000 | Live plants of low species or variety count flowers | 2 |
| 31220000 | Dyeing and tanning extracts | 2 |
| 42220000 | Intravenous and arterial administration products | 2 |
| 43220000 | Data Voice or Multimedia Network Equipment or Platforms and Accessories | 2 |
| 23220000 | Chicken processing machinery and equipment | 2 |
| 46220000 | Military weapon and ammunition disarmament and disposal equipment and related products | 2 |
| 49220000 | Sports equipment and accessories | 2 |
| 31230000 | Machined raw stock | 2 |
| 42230000 | Clinical nutrition | 2 |
| 43230000 | Software | 2 |
| 23230000 | Sawmilling and lumber processing machinery and equipment | 2 |
| 30240000 | Portable Structure Building Components | 2 |
| 31240000 | Industrial optics | 2 |
| 51240000 | Drugs affecting the ears, eye, nose and skin | 2 |
| 42240000 | Orthopedic and prosthetic and sports medicine products | 2 |
| 23240000 | Metal cutting machinery and accessories | 2 |
| 49240000 | Recreation and playground and swimming and spa equipment and supplies | 2 |
| 30250000 | Underground mining structures and materials | 2 |
| 31250000 | Pneumatic and hydraulic and electric control systems | 2 |
| 60131100 | Brass instruments | 3 |
| 60141100 | Games | 3 |
| 71141100 | Well plugging and abandonment services | 3 |
| 72141100 | Infrastructure building and surfacing and paving services | 3 |
| 71151100 | Oilfield data management services | 3 |
| 72151100 | Plumbing construction services | 3 |
| 73181100 | Coating services | 3 |
| 23191100 | Continuous mixers | 3 |
| 46201100 | Small arms weapons training equipment | 3 |
| 50221100 | Cereals | 3 |
| 23221100 | Killing and defeathering department machinery and equipment | 3 |
| 51241100 | Ophthalmic agents | 3 |
| 26101200 | Electric direct current DC motors | 3 |
| 13111200 | Plastic films | 3 |
| 72121200 | Agricultural building construction services | 3 |
| 60131200 | Woodwind instruments | 3 |
| 72141200 | Marine construction services | 3 |
| 72151200 | Heating and cooling and air conditioning HVAC construction and maintenance services | 3 |
| 23201200 | Industrial drying equipment | 3 |
| 51241200 | Dermatologic agents | 3 |
| 26101300 | Non electric motors | 3 |
| 13111300 | Foams | 3 |
| 60121300 | Art and craft cutting products | 3 |
| 72121300 | Automotive garage and service station construction services | 3 |
| 39121300 | Electrical boxes and enclosures and fittings and accessories | 3 |
| 60131300 | String instruments | 3 |
| 72151300 | Painting and paper hanging services | 3 |
| 50221300 | Flour and milled products | 3 |
| 26101400 | Motor or generator components | 3 |
| 86101400 | Aviation Specific Training | 3 |
| 82111400 | Language Specific Editorial and Writing Services | 3 |
| 45111400 | Classroom And Language Laboratory Equipment & Interpretation Systems | 3 |
| 20121400 | Completion tools and equipment | 3 |
| 72121400 | Specialized public building construction services | 3 |
| 56121400 | Cafeteria and lunchroom furnishings | 3 |
| 39121400 | Electrical lugs plugs and connectors | 3 |
| 60131400 | Percussion instruments | 3 |
| 25131400 | Safety and Rescue Aircraft | 3 |
| 80141400 | Fundraising Services | 3 |
| 72141400 | Detention facility construction and repair services | 3 |
| 72151400 | Wall covering construction services | 3 |
| 43201400 | System Cards | 3 |
| 23241400 | Metal grinding machines | 3 |
| 23271400 | Welding machinery | 3 |
| 10101500 | Livestock | 3 |
| 20101500 | Cutting equipment | 3 |
| 30101500 | Angles | 3 |
| 40101500 | Ventilation | 3 |
| 70101500 | Fisheries operations | 3 |
| 80101500 | Business and corporate management consultation services | 3 |
