Importer is a person who introduces products and packaging to the Country through importation.

Import basically means the items remain in Kenya for the sales. It does not include the items to be taken out of Kenya.

Finished products are products that have completed the manufacturing process and ready to be sold or distributed to the user. They are categorized into two as below:-

• Finished products for industrial use: – these are products that have completed their production process and are ready to be used by other businesses in their own manufacturing processes either as components or raw material for further production. i.e. plastic resins, industrial chemicals
• Finished products for consumer market:- these are products that have been fully processed and are ready to be sold directly to consumers/end user to satisfy their needs.

Consumer is a person who purchases goods and services for personal use.