Overview of Kenya Import Taxes
When importing goods into Kenya, you will encounter several taxes and levies administered by the Kenya Revenue Authority (KRA). Understanding these costs upfront helps you plan your budget accurately.
Main Import Charges
1. Import Duty (Customs Duty)
Rates vary from 0% to 35% depending on the product category under the EAC Common External Tariff (CET). Capital goods and raw materials typically attract lower rates.
2. Value Added Tax (VAT)
VAT is charged at 16% on the Customs Value plus Import Duty. Some goods are VAT-exempt.
3. Excise Duty
Applicable to specific goods like alcohol, tobacco, vehicles, and petroleum products. Rates vary significantly by product.
4. Import Declaration Fee (IDF)
Charged at 3.5% of the customs value with a minimum of USD 5,000 customs value threshold.
5. Railway Development Levy (RDL)
Charged at 1.5% of the customs value on all imports.
Customs Value Calculation
Kenya uses the CIF (Cost + Insurance + Freight) method to calculate customs value. Always keep your commercial invoice, packing list and bill of lading/airway bill as these documents determine your customs value.