These Regulations impose a cess on all milk and cream sold in Kenya by any producer and retailer in any area. A cess is also imposed on all milk and other dairy produce imported into Kenya and sold in any area, whether or not such milk or dairy produce is sold to consumers or sold or marketed for processing in a dairy factory. The amount of cess collected by the marketers, milkbar owners, importers, processors of milk or authorized agents shall be remitted directly to the Kenya Dairy Board.