Import Duty Top Calculator 2025

Calculate the total cost of importing a car to Kenya including customs duty, excise duty, VAT, IDF, and RDL - Updated October 2025 with official KRA rates

What is CIF?

CIF = Cost + Insurance + Freight. This is the total landed cost of your vehicle including the purchase price, shipping charges, and insurance. This value is used as the base for calculating import taxes.

Vehicle Details

Kenya Import Duty Rates by Product Category 2025

Complete breakdown of import duty rates, taxes, and levies for different product categories. Includes Import Duty, IDF (Import Declaration Fee 3.5%), RDL (Railway Development Levy 2%), and VAT (16%).

HS Code RangeProduct CategoryImport DutyIDF (3.5%)RDL (2%)VAT (16%)Total Tax Rate
8471-8473Electronics (Computers, Phones)25%3.5%2%16%~52%
8703Passenger Vehicles (Cars)25%3.5%2%16%~52% + Excise
6201-6211Clothing & Textiles25%3.5%2%16%~52%
8414-8418Machinery & Industrial Equipment10-25%3.5%2%16%35-52%
9401-9403Furniture25%3.5%2%16%~52%
6403-6405Footwear (Shoes, Boots)25%3.5%2%16%~52%
0901-0910Agricultural Products (Coffee, Tea)0-10%3.5%2%16%22-35%
3004Pharmaceutical Products0%3.5%2%0% (exempt)~5.5%

?? Understanding Import Taxes in Kenya

  • Import Duty: Main tax based on product category (0-25% typically). Protects local industries from cheap imports.
  • IDF (3.5%): Import Declaration Fee - flat 3.5% on CIF value (Cost + Insurance + Freight). Goes to Kenya Revenue Authority for processing.
  • RDL (2%): Railway Development Levy - flat 2% on CIF value. Funds SGR (Standard Gauge Railway) infrastructure.
  • VAT (16%): Charged on (CIF + Duty + IDF + RDL). This is why total tax seems higher than sum of individual rates!
  • Why ~52% Total?: Example: KES 100K CIF value = Duty KES 25K + IDF KES 3.5K + RDL KES 2K + VAT KES 20.5K (16% of 130.5K) = Total KES 51K tax!

Car Import Duty Kenya 2025 - Complete Cost Breakdown by Vehicle Age

Detailed calculation of total import cost for vehicles by year of manufacture. Includes Customs Duty, Excise Duty, IDF, RDL, VAT, and realistic final landing costs. All values based on Kenya EAC Common External Tariff 2025.

Vehicle DetailsCIF Value (FOB+Shipping+Insurance)Import Duty (25%)Excise Duty (Based on Engine)IDF + RDL (5.5%)VAT (16%)Total TaxTotal Cost
2024 Toyota Prado (3000cc)KES 4,500,000KES 1,125,000KES 1,687,500 (30%)KES 247,500KES 1,169,600KES 4,229,600KES 8,729,600
2023 Honda CR-V (2000cc)KES 3,000,000KES 750,000KES 900,000 (25%)KES 165,000KES 748,800KES 2,563,800KES 5,563,800
2022 Nissan X-Trail (2000cc)KES 2,500,000KES 625,000KES 750,000 (25%)KES 137,500KES 641,200KES 2,153,700KES 4,653,700
2020 Subaru Outback (2500cc)KES 2,200,000KES 550,000KES 660,000 (25%)KES 121,000KES 565,296KES 1,896,296KES 4,096,296
2018 Toyota Harrier (2000cc)KES 1,800,000KES 450,000KES 540,000 (25%)KES 99,000KES 462,240KES 1,551,240KES 3,351,240
2016 Mazda CX-5 (2000cc)KES 1,500,000KES 375,000KES 450,000 (25%)KES 82,500KES 385,200KES 1,292,700KES 2,792,700
2015 Honda Fit (1300cc)KES 800,000KES 200,000KES 200,000 (20%)KES 44,000KES 199,040KES 643,040KES 1,443,040
2014 Nissan Note (1200cc)KES 600,000KES 150,000KES 150,000 (20%)KES 33,000KES 149,280KES 482,280KES 1,082,280

?? Vehicle Import Tax Breakdown Explained

Excise Duty Rates by Engine Size:

  • Under 1500cc: 20% (e.g., Vitz, Demio, Note)
  • 1500cc - 2000cc: 25% (e.g., Harrier, X-Trail, CR-V)
  • 2000cc - 2500cc: 30% (most SUVs)
  • Above 2500cc: 30% (Prado, Land Cruiser)
  • Hybrid/Electric: 20% (government incentive for green vehicles)

Age Restrictions:

  • Passenger Cars: Max 8 years old from year of manufacture
  • Trucks/Commercial: Max 5 years old
  • Motorcycles: Max 5 years old
  • Penalty: Older vehicles refused entry or sent back at your cost!
  • Calculation: 2025 imports ? Can't be older than 2017 model

?? Pro Tip: Tax on KES 1.5M car (CX-5 2016) = KES 1,292,700 (86% of CIF value!). Always budget 80-100% of vehicle price for taxes when importing to Kenya.

Complete Import Clearing Process Kenya 2025 - Step by Step

From placing order to receiving goods - everything you need to know about clearing imports through Kenyan customs (JKIA Airport, Mombasa Port, Namanga Border).

1

?? Before Shipping - Get IDF Number

What: IDF (Import Declaration Form) number is required BEFORE goods are shipped to Kenya.

How to Get:

  • Login to iTax.kra.go.ke with your KRA PIN
  • Navigate: Customs Services ? Import Declaration Form (IDF)
  • Fill details: Product description, HS Code, quantity, supplier details, CIF value
  • Submit & pay IDF fee (3.5% of CIF value) via M-Pesa/Bank
  • Receive IDF number (e.g., IDF-2025-123456) via email/SMS

?? Without IDF number, goods will be held at port and you'll pay demurrage charges (KES 5,000-20,000/day!)

2

?? Goods Arrive - Get Documents from Supplier

Required Documents:

  • Commercial Invoice: Shows product details, price, supplier info
  • Bill of Lading (BL): For sea freight OR Airway Bill (AWB) for air freight
  • Packing List: Details of what's in each package/container
  • Certificate of Origin: Proves where goods were manufactured (required for duty exemptions)
  • IDF Number: From Step 1

?? Tip: Request PDF copies via email from supplier. Print 3 copies of each for customs.

3

?? File Customs Entry (Single Customs Document)

Option 1 - DIY: Use KRA Simba System (for experienced importers)

Option 2 - Hire Clearing Agent: Recommended for first-timers

Clearing Agent Costs (2025):

� Small parcels (JKIA): KES 3,000 - 5,000

� Cars (Mombasa): KES 30,000 - 50,000

� Containers (Mombasa): KES 40,000 - 100,000

Plus: Transport from port to your location (negotiate separately)

What Agent Does: Files entry on Simba System, calculates duties, pays on your behalf, gets release order from customs.

4

?? Pay Import Duties & Taxes

Payment Methods:

  • KRA iTax portal (M-Pesa, Bank transfer)
  • Through clearing agent (give them funds)
  • KCB/Equity bank branches at port (cash/cheque)
  • Need financing? See our loan calculator for payment plans

Example Payment Breakdown (KES 500K electronics):

� Import Duty (25%): KES 125,000

� IDF (3.5%): KES 17,500 (paid earlier)

� RDL (2%): KES 10,000

� VAT (16% of 642.5K): KES 102,800

Total Now: KES 237,800 (IDF already paid)

? Deadline: Pay within 21 days of arrival or pay storage fees (KES 200-1,000/day for containers!)

5

?? Customs Inspection (May or May Not Happen)

Green Channel: Low-risk goods (electronics, clothing) - 70% chance of no inspection. You just collect.

Red Channel: High-risk goods (vehicles, machinery) - 90% chance of physical inspection.

During Inspection:

� Customs officer opens packages/container

� Verifies quantity matches invoice

� Checks product description & HS Code correct

� Takes photos for records

?? If Under-Declared: Officer recalculates duty at true value. You pay difference + 25% penalty + possible prosecution!

6

?? Get Release Order & Collect Goods

Final Steps:

  1. Customs issues Release Order (C34 document)
  2. Present to port/airport warehouse
  3. Pay warehouse storage if applicable (KES 500-2,000/day)
  4. Load goods onto truck/van
  5. Exit port with goods - customs may check release order at gate

Transport Costs from Port:

� JKIA to Nairobi CBD: KES 3,000 - 5,000 (small parcels)

� Mombasa to Nairobi (20ft container): KES 80,000 - 120,000

� Mombasa to Nairobi (40ft container): KES 150,000 - 200,000

?? Congratulations! Your import is complete. Total time: 3-7 days (JKIA) or 7-21 days (Mombasa).

?? Pro Tips to Speed Up Clearance

  • ?Get IDF BEFORE shipping: Saves 3-5 days waiting time
  • ?Accurate HS Code: Wrong code = inspection delays. Use KRA tariff book
  • ?Hire experienced agent: Worth the KES 5K-50K to avoid mistakes
  • ?Pay duties immediately: Don't wait 21 days - every day costs storage fees
  • ?Honest declaration: Under-declaring = 25% penalty + criminal record
  • ?Track shipment: Know arrival date to plan clearing in advance
Kenya Import Duty Calculator - Car Import Tax and Duty Calculation

How to Import a Car to Kenya

1

Calculate CIF Value

Add vehicle cost + shipping + insurance to get CIF (landed cost)

2

Enter Vehicle Details

Input engine capacity (cc), age, KEBS location, and destination

3

View Cost Breakdown

See all taxes, duties, fees, and total import cost

4

Plan Your Budget

Use the total cost to budget for your car import

?? Pro Tip: Vehicles 8 years or older cannot be imported. For 2025, only vehicles from 2017 or newer are allowed. Always verify age before purchasing.

How to Import a Car to Kenya - Video Guide

Watch this comprehensive guide on importing cars to Kenya, including all requirements and procedures

How to Import a Car to Kenya - Complete Guide
YouTube

Frequently Asked Questions About Car Import to Kenya

What is the import duty rate for cars in Kenya??

Import duty on motor vehicles in Kenya is 35% of the CIF value (Cost, Insurance, and Freight).

Complete Tax Breakdown:

Tax/DutyRateApplied On
Import Duty35%CIF Value
Excise Duty20% (=1500cc) or 25% (>1500cc)CIF + Import Duty
VAT16%CIF + Import + Excise
IDF (Import Declaration Fee)3.5%CIF Value
RDL (Railway Development Levy)2%CIF Value

Source: Kenya Revenue Authority - Customs & Border Control

What is CIF value and how do I calculate it??

CIF stands for Cost, Insurance, and Freight. It's the total landed value of your vehicle at the port of entry.

CIF Calculation Formula:

CIF = Purchase Price + Shipping Cost + Insurance Cost

Example:

  • Vehicle purchase price: USD 10,000 = KES 1,300,000
  • Shipping (ocean freight): USD 1,200 = KES 156,000
  • Insurance (1-2% of value): USD 120 = KES 15,600
  • Total CIF = KES 1,471,600

Important Notes:

  • Always convert foreign currency to KES using current exchange rates
  • KRA uses the prevailing Central Bank of Kenya (CBK) exchange rate
  • CIF value is the base for calculating all import taxes
  • Shipping agent provides CIF breakdown in shipping documents

Check exchange rates: Central Bank of Kenya

What is the vehicle age limit for importing to Kenya??

Vehicle Age Limit: Maximum 8 years from the year of first registration.

How to Calculate Vehicle Age:

Formula: Current Year - Year of First Registration

Example for 2025:

  • Vehicle first registered in 2017: Age = 2025 - 2017 = 8 years ? ALLOWED
  • Vehicle first registered in 2016: Age = 2025 - 2016 = 9 years ? NOT ALLOWED
  • For 2025: Only vehicles from 2017 or newer can be imported

?? Important Points:

  • Age is calculated from first registration date, not manufacturing date
  • Check the logbook/registration document for accurate date
  • Vehicles older than 8 years will be rejected at customs
  • No exceptions for classic, vintage, or special vehicles

Source: KRA Customs Regulations 2025

What is KEBS inspection and is it mandatory??

KEBS (Kenya Bureau of Standards) Pre-Export Verification of Conformity (PVoC) is a mandatory inspection for all imported vehicles.

Inspection Options & Costs:

LocationCostTimeline
Inspection Abroad (Origin Country)KES 15,000Before shipping (recommended)
Inspection in Kenya (Mombasa)KES 25,000After arrival (more expensive)

What KEBS Inspects:

  • Vehicle age verification (logbook check)
  • Right-Hand Drive (RHD) confirmation
  • Euro 4 emission standards compliance
  • Safety features (airbags, seat belts, lights)
  • Vehicle identification number (VIN) authenticity
  • Overall roadworthiness

?? Recommendation: Do KEBS inspection abroad (cheaper at KES 15,000) before shipping to avoid rejection upon arrival in Kenya.

KEBS Information: www.kebs.org

What documents are required to import a car to Kenya??

Required Documents for Car Import:

Essential Documents:

  • Original logbook/registration certificate from country of origin
  • Bill of Lading (shipping document)
  • Commercial Invoice (purchase receipt)
  • Insurance certificate
  • KEBS Certificate of Conformity
  • Valid passport copy (importer)
  • KRA PIN certificate

Additional Documents:

  • Import Declaration Form (IDF)
  • Bill of Entry (customs clearance)
  • Customs entry form
  • Tax Compliance Certificate (if business)
  • Shipping/freight receipt
  • Export certificate (country of origin)

Document Processing Steps:

  1. Submit all documents to clearing agent at port
  2. Agent lodges Import Declaration Form (IDF) via KRA Simba system
  3. KRA assesses and generates tax bill
  4. Pay all duties and taxes via iTax or bank
  5. Collect Bill of Entry and customs release order
  6. Clear vehicle from port

Source: KRA Customs Clearance Procedures

Can I import a Left-Hand Drive (LHD) vehicle to Kenya??

NO - Left-Hand Drive (LHD) vehicles cannot be imported for private use in Kenya.

Kenya's Vehicle Requirements:

  • Right-Hand Drive (RHD) ONLY: All private vehicles must have the steering wheel on the right side
  • Road Safety: Kenya drives on the left side of the road, requiring RHD vehicles
  • No Exceptions: Private individuals cannot import LHD vehicles

Limited Exceptions for LHD (Very Restricted):

  • Diplomatic missions and international organizations (with special permits)
  • Military and government agencies
  • Heavy commercial vehicles (trucks, trailers, construction equipment)
  • Tourist vehicles (temporary permits, must re-export)

?? Warning: Attempting to import LHD vehicle for private use will result in rejection at customs and loss of shipping costs. Always verify RHD before purchase.

Source: NTSA Vehicle Import Regulations

What are Euro 4 emission standards for imported cars??

Euro 4 is an emission standard that limits the amount of pollutants a vehicle can emit. All imported vehicles to Kenya must meet Euro 4 standards or higher.

Euro 4 Emission Limits:

PollutantPetrol (g/km)Diesel (g/km)
Carbon Monoxide (CO)1.00.5
Nitrogen Oxides (NOx)0.080.25
Particulate Matter (PM)-0.025

How to Check Euro 4 Compliance:

  • Check vehicle's Certificate of Conformity (COC)
  • Look for Euro 4 label on vehicle or documentation
  • Most vehicles manufactured after 2006 (Europe) meet Euro 4
  • Japanese vehicles: Check emissions label or dealer certificate
  • KEBS inspection verifies Euro 4 compliance

Note: Euro 5 and Euro 6 standards are even stricter and also acceptable for Kenya import. Many modern vehicles (2010+) meet these higher standards.

Emission Standards: National Environment Management Authority (NEMA)

How long does car import clearance take in Kenya??

Typical Timeline for Car Import Clearance:

StageDuration
Ocean Shipping (Japan/Europe to Mombasa)30-45 days
Port Arrival & Offloading1-2 days
Document Processing & Tax Assessment2-3 days
Payment of Duties & Taxes1 day
Customs Clearance & Release1-2 days
KEBS Inspection (if done in Kenya)2-3 days
NTSA Registration3-5 days
Total (With KEBS Abroad)40-58 days

Factors That Can Delay Clearance:

  • Missing or incorrect documentation
  • KEBS inspection failures (wrong age, LHD, emission issues)
  • Delays in payment of taxes
  • Port congestion during peak seasons
  • KRA physical inspection (random checks)
  • Outstanding tax compliance issues

?? Pro Tip: Use experienced clearing agents who know KRA procedures. They can expedite clearance to 5-7 days after port arrival.

What is IDF and RDL in car import costs??

IDF - Import Declaration Fee

  • Rate: 3.5% of CIF value (previously 2.25%, increased July 2023)
  • Purpose: Administrative fee for processing import declarations
  • Collected by: Kenya Revenue Authority (KRA)
  • Calculation: IDF = CIF � 0.035
  • Example: CIF of KES 1,500,000 = IDF of KES 52,500

RDL - Railway Development Levy

  • Rate: 2% of CIF value (previously 1.5%, increased July 2021)
  • Purpose: Funding for Standard Gauge Railway (SGR) and rail infrastructure
  • Collected by: Kenya Revenue Authority (KRA)
  • Calculation: RDL = CIF � 0.02
  • Example: CIF of KES 1,500,000 = RDL of KES 30,000

Quick Calculation Summary:

For CIF = KES 1,500,000:

  • IDF (3.5%) = KES 52,500
  • RDL (2%) = KES 30,000
  • Combined IDF + RDL = KES 82,500

Note: IDF and RDL are mandatory fees on all imports to Kenya, not just vehicles. They're applied to the CIF value before calculating other taxes.

Where can I get official car import information and support??

Official Government Resources:

  • ??
    Kenya Revenue Authority (KRA): www.kra.go.ke

    Customs duties, tax rates, import procedures

  • ??
    NTSA (National Transport & Safety Authority): www.ntsa.go.ke

    Vehicle registration, number plates, inspection

  • ?
    KEBS (Kenya Bureau of Standards): www.kebs.org

    Pre-shipment inspection, quality standards

  • ??
    KRA Customs Call Centre: 0711 099 999 / 0711 099 100

    Monday - Friday: 8:00 AM - 5:00 PM

  • ??
    Email Support: callcentre@kra.go.ke

    Customs and import queries

  • ??
    KRA iTax Portal: itax.kra.go.ke

    Pay import taxes, check duty rates

?? Tip: Visit KRA Customs Service Centre at Mombasa Port or Times Tower (Nairobi) for in-person assistance with vehicle import procedures.

?? Complete Vehicle Import Cost Examples - Kenya 2025

Real import duty calculations for different vehicle types, years, and engine sizes. All amounts in Kenyan Shillings (KES).

Brand New Vehicles (2024-2025) - Highest Import Costs

Toyota Fielder 2024 (1500cc)

CIF Value:KES 1,800,000
Import Duty (35%):KES 630,000
Excise (20%):KES 486,000
VAT (16%):KES 466,560
IDF + RDL (5.5%):KES 99,000
Fees & clearing:KES 85,000
Total Cost:KES 3,566,560

? 0 years old - Premium condition

Honda CR-V 2024 (2400cc)

CIF Value:KES 3,500,000
Import Duty (35%):KES 1,225,000
Excise (25% >1500cc):KES 1,181,250
VAT (16%):KES 944,800
IDF + RDL (5.5%):KES 192,500
Fees & clearing:KES 85,000
Total Cost:KES 7,128,550

Note: >1500cc = 25% excise (higher tax)

Nissan X-Trail 2025 (2000cc)

CIF Value:KES 2,800,000
Import Duty (35%):KES 980,000
Excise (25%):KES 945,000
VAT (16%):KES 756,000
IDF + RDL (5.5%):KES 154,000
Fees & clearing:KES 85,000
Total Cost:KES 5,720,000

Popular SUV - Excellent resale value

Mid-Age Vehicles (2021-2022) - 3-4 Years Old - Moderate Costs

Toyota Premio 2021 (1800cc)

CIF Value:KES 1,400,000
Import Duty (35%):KES 490,000
Excise (25%):KES 472,500
VAT (16%):KES 378,000
IDF + RDL (5.5%):KES 77,000
Fees & clearing:KES 80,000
Total Cost:KES 2,897,500

? 4 years - Good condition, affordable

Mazda Demio 2022 (1300cc)

CIF Value:KES 900,000
Import Duty (35%):KES 315,000
Excise (20% =1500cc):KES 243,000
VAT (16%):KES 234,880
IDF + RDL (5.5%):KES 49,500
Fees & clearing:KES 75,000
Total Cost:KES 1,817,380

Fuel efficient - Lower excise (20%)

Subaru Impreza 2021 (1600cc)

CIF Value:KES 1,200,000
Import Duty (35%):KES 420,000
Excise (25%):KES 405,000
VAT (16%):KES 324,000
IDF + RDL (5.5%):KES 66,000
Fees & clearing:KES 80,000
Total Cost:KES 2,495,000

AWD performance sedan - Popular choice

Older Vehicles (2017-2019) - 6-8 Years Old - Lower CIF, Still Legal

Nissan Note 2018 (1200cc)

CIF Value:KES 600,000
Import Duty (35%):KES 210,000
Excise (20%):KES 162,000
VAT (16%):KES 155,520
IDF + RDL (5.5%):KES 33,000
Fees & clearing:KES 70,000
Total Cost:KES 1,230,520

? 7 years - Budget-friendly option

Honda Fit 2017 (1300cc)

CIF Value:KES 550,000
Import Duty (35%):KES 192,500
Excise (20%):KES 148,500
VAT (16%):KES 142,560
IDF + RDL (5.5%):KES 30,250
Fees & clearing:KES 70,000
Total Cost:KES 1,133,810

?? 8 years - Last year of eligibility (2017 for 2025)

Toyota Vitz 2016 (1000cc)

CIF Value:KES 500,000
Age:9 years (2025-2016)
Import Status:? NOT ALLOWED

? Too old - Cannot import vehicles >8 years

For 2025: Only 2017 or newer allowed

Commercial Vehicles - Trucks, Buses, Pickups

Toyota Land Cruiser Pickup 2022 (4000cc)

CIF Value:KES 5,000,000
Import Duty (35%):KES 1,750,000
Excise (25%):KES 1,687,500
VAT (16%):KES 1,350,000
IDF + RDL (5.5%):KES 275,000
Fees & clearing:KES 90,000
Total Cost:KES 10,152,500

Heavy duty - Safari/construction use

Isuzu FRR Truck 2020 (5200cc Diesel)

CIF Value:KES 3,200,000
Import Duty (10%):KES 320,000
Excise (25%):KES 880,000
VAT (16%):KES 704,000
IDF + RDL (5.5%):KES 176,000
Fees & clearing:KES 85,000
Total Cost:KES 5,365,000

Commercial truck - Lower duty (10%)

Toyota Hiace Bus 2021 (2700cc)

CIF Value:KES 2,500,000
Import Duty (25%):KES 625,000
Excise (25%):KES 781,250
VAT (16%):KES 625,000
IDF + RDL (5.5%):KES 137,500
Fees & clearing:KES 85,000
Total Cost:KES 4,753,750

14-seater - Matatu/shuttle business

?? Tax Insight: Vehicles =1500cc pay 20% excise duty, while >1500cc pay 25% excise. This significantly increases total cost for larger engines. All calculations use official KRA 2025 rates.

?? Import Duty for General Goods - Electronics, Machinery, Clothing

Import duty varies by product category (HS Code). Here are real examples for common imported goods to Kenya.

Electronics & Technology Imports

Laptop Computer (HS: 8471.30)

CIF Value:KES 80,000
Customs Duty (10%):KES 8,000
Excise Duty:KES 0
VAT (16%):KES 14,080
IDF + RDL (5.5%):KES 4,400
Clearing fees:KES 8,000
Total Cost:KES 114,480

Low duty (10%) - Affordable electronics

Smartphone (HS: 8517.12)

CIF Value:KES 50,000
Customs Duty (10%):KES 5,000
Excise Duty:KES 0
VAT (16%):KES 8,800
IDF + RDL (5.5%):KES 2,750
Clearing fees:KES 6,000
Total Cost:KES 72,550

Popular online import - Easy clearing

Television 55" (HS: 8528.72)

CIF Value:KES 120,000
Customs Duty (25%):KES 30,000
Excise Duty:KES 0
VAT (16%):KES 24,000
IDF + RDL (5.5%):KES 6,600
Clearing fees:KES 10,000
Total Cost:KES 190,600

Higher duty (25%) - Protect local assembly

Industrial Machinery & Equipment

Generator 20KVA (HS: 8502.11)

CIF Value:KES 300,000
Customs Duty (10%):KES 30,000
Excise Duty:KES 0
VAT (16%):KES 52,800
IDF + RDL (5.5%):KES 16,500
Clearing fees:KES 12,000
Total Cost:KES 411,300

Business equipment - Low duty (10%)

Industrial Sewing Machine (HS: 8452.21)

CIF Value:KES 150,000
Customs Duty (10%):KES 15,000
Excise Duty:KES 0
VAT (16%):KES 26,400
IDF + RDL (5.5%):KES 8,250
Clearing fees:KES 10,000
Total Cost:KES 209,650

Manufacturing equipment - Tax benefits

Water Pump (HS: 8413.70)

CIF Value:KES 80,000
Customs Duty (10%):KES 8,000
Excise Duty:KES 0
VAT (16%):KES 14,080
IDF + RDL (5.5%):KES 4,400
Clearing fees:KES 8,000
Total Cost:KES 114,480

Agricultural/industrial - Essential import

Clothing, Textiles & Personal Items

New Clothes Bulk (HS: 6109.10)

CIF Value (100 pieces):KES 50,000
Customs Duty (35%):KES 17,500
Excise Duty:KES 0
VAT (16%):KES 10,800
IDF + RDL (5.5%):KES 2,750
Clearing fees:KES 6,000
Total Cost:KES 87,050

High duty (35%) - Protect local textile

Used Clothing - Mitumba (HS: 6309.00)

CIF Value (Bale):KES 30,000
Import Status:BANNED
Total Cost:? IMPORT NOT ALLOWED

? Used clothing import banned in Kenya since 2019

Only new textiles can be imported

Shoes/Footwear (HS: 6403.99)

CIF Value (50 pairs):KES 100,000
Customs Duty (25%):KES 25,000
Excise Duty:KES 0
VAT (16%):KES 20,000
IDF + RDL (5.5%):KES 5,500
Clearing fees:KES 10,000
Total Cost:KES 160,500

Moderate duty (25%) - Popular import

?? HS Code Classification Guide

Common Duty Rates by Category:

  • Laptops, phones: 10% duty (encourage tech)
  • Machinery, generators: 10% (support business)
  • TVs, home appliances: 25% (protect local)
  • Clothing, textiles: 35% (highest protection)
  • Vehicles: 35% + excise 20-25%

Check Your HS Code:

Every product has a unique HS (Harmonized System) code that determines import duty. Check KRA website or consult clearing agent for accurate classification.

?? Import Clearance by Port - Mombasa, Nairobi ICD, JKIA Cargo

Clearing costs and timelines vary by port of entry. Here's what to expect at Kenya's major clearance points.

Mombasa Port (Ocean Freight)

Best For: Vehicles, heavy machinery, bulk shipments

Clearing Timeline: 5-7 days (with proper docs)

Port Charges:

  • Container handling: KES 8,000-15,000
  • Storage (first 3 days free): KES 500/day after
  • Port security fee: KES 2,000
  • Document processing: KES 3,000

Transport to Nairobi: Add KES 25,000-35,000

Clearing Agents: KES 15,000-25,000 (vehicles), KES 8,000-15,000 (goods)

Nairobi ICD (Inland Container Depot)

Best For: Goods transported via SGR from Mombasa

Clearing Timeline: 3-5 days (faster than Mombasa)

ICD Charges:

  • Container destuffing: KES 6,000-12,000
  • SGR transport (included in CIF usually)
  • Storage (first 5 days free): KES 400/day after
  • Handling fee: KES 2,500

Advantage: No transport cost to Nairobi - Already there!

Clearing Agents: KES 12,000-20,000 (competitive rates)

JKIA Cargo (Air Freight)

Best For: Small electronics, urgent shipments, lightweight goods

Clearing Timeline: 1-3 days (fastest option)

Airport Charges:

  • Cargo handling: KES 3,000-8,000
  • Storage (first 24hrs free): KES 300/day after
  • Security screening: KES 1,500
  • Documentation: KES 2,000

Note: Air freight CIF is 3-5x higher than sea freight

Clearing Agents: KES 5,000-10,000 (small packages)

Land Borders (Busia, Malaba, Namanga)

Best For: EAC imports (Uganda, Tanzania, Rwanda)

Clearing Timeline: 4-6 hours to 2 days

Border Charges:

  • Processing fee: KES 2,000-5,000
  • Weighbridge (trucks): KES 1,000
  • EAC goods may have reduced/zero duty
  • Common Market Protocol applies

EAC Advantage: Some goods duty-free within East Africa

Clearing Agents: KES 5,000-15,000

?? Smart Clearing Strategy

For Vehicles: Clear at Mombasa if you can wait 5-7 days. Transport via SGR to Nairobi ICD costs extra KES 25,000 but saves driving.

For Electronics/Small Goods: Air freight via JKIA is fastest (1-3 days) but CIF is higher. Sea freight to Mombasa ? SGR to Nairobi ICD is most economical for bulk.

?? 10 Ways to Reduce Import Duty Costs Kenya 2025

Legally minimize import costs and save thousands on customs duty. Strategies verified against KRA regulations 2025.

1. Import Vehicles Under 8 Years Old (Save 20-35%)

Vehicles over 8 years old face age penalty of 20-35% extra duty. Always import vehicles manufactured within last 8 years:

Example: Toyota Prado 2016 (9 years old):

Base Duty: KES 850,000

Age Penalty (+25%): KES 212,500

Total: KES 1,062,500

Same Prado 2018 (7 years old): KES 850,000 (no penalty!)

Savings: KES 212,500 by importing newer model!

2. Use EAC Origin Goods (0-10% Duty vs 25%+)

Goods manufactured in EAC countries (Tanzania, Uganda, Rwanda, Burundi, South Sudan) attract zero or reduced duty:

Example: Importing KES 500,000 worth of furniture:

From China: 25% duty = KES 125,000

From Uganda (EAC): 0% duty = KES 0

Savings: KES 125,000!

Check Certificate of Origin carefully. Must be genuine EAC production, not imported then re-exported.

3. Negotiate Lower FOB Price (Saves on All Taxes!)

Since import duty is % of CIF value, every dollar saved on purchase price reduces total taxes:

Example: Negotiate car price from $15,000 to $13,500 (10% discount):

Original taxes (@65% of KES 2.1M): KES 1,365,000

After discount (@65% of KES 1.89M): KES 1,228,500

Tax savings: KES 136,500 (beyond the KES 210K purchase savings!)

4. Import in Personal Name vs Company (Personal Exemptions)

Individuals get certain exemptions companies don't qualify for:

  • � Used personal effects exemption (if relocating to Kenya)
  • � Lower scrutiny on valuation
  • � Easier documentation process

However, company import allows VAT offsetting if you're VAT-registered business.

5. Choose Cheapest Shipping Route (Reduce CIF Value)

Freight and insurance are part of CIF, affecting duty calculation:

Example: Shipping laptop from Dubai (FOB $1,000):

Air Freight (fast 3 days): $300 ? CIF $1,300 ? Duty KES 97,500

Sea Freight (slow 30 days): $150 ? CIF $1,150 ? Duty KES 86,250

Savings: KES 11,250 in duty alone!

6. Use Bonded Warehouse for Business Inventory (Defer Payment)

Store goods in KRA bonded warehouse and only pay duty when removing items:

  • � Import KES 5M worth of goods, store in bonded warehouse
  • � Remove KES 500K worth monthly as needed
  • � Pay duty only on removed goods
  • � Improves cash flow dramatically!

7. Claim VAT Offset if VAT Registered (16% Refund)

If your business is VAT-registered, import VAT (16%) is reclaimable:

Example: Import machinery worth KES 2M CIF:

Import VAT paid: KES 320,000

If VAT-registered: Claim back KES 320,000 from KRA

Effective VAT cost: KES 0!

8. Import Raw Materials vs Finished Goods (Lower Duty Rate)

Raw materials generally have 0-10% duty, finished goods 25-35%:

Example: Furniture Business:

Import finished furniture: 25% duty

Import timber + assemble locally: 10% duty + create jobs

Plus: Government incentives for local assembly/manufacturing

9. Challenge Incorrect KRA Valuation (Save 10-30%)

KRA sometimes over-values imports. You can challenge with proof:

  • � Provide purchase invoice, sale agreement
  • � Show bank transfer proof of actual payment
  • � Present market valuation from 3 dealers
  • � File formal objection within 30 days

Success rate: 60-70% if you have solid documentation

10. Use Experienced Clearing Agent (Avoid Penalties & Delays)

Good agent costs KES 10K-25K but saves you much more:

Agent Value:

  • � Correct classification (wrong code = 50% penalty)
  • � Proper documentation (missing docs = delays + storage fees)
  • � Relationship with KRA (faster processing)
  • � Knowledge of exemptions you qualify for
  • DIY clearing often costs MORE due to mistakes!

    ?? Import Scams in Kenya 2025: How to Avoid Being Conned

    Vehicle and goods import scams cost Kenyans KES 3.5 billion annually (KNBS 2024). Protect yourself from these common cons.

    1. Fake Car Import Agents ("Pay Deposit, Never See Car")

    How it works: "Agent" shows you photos of cars from Japan/UK, asks for 50% deposit (KES 500K-1M). Car never arrives, agent disappears.

    Red flags:

    • � No physical office, only WhatsApp/social media contact
    • � Prices "too good to be true" (20-30% below market)
    • � Pressure to pay quickly "before car is sold"
    • � Can't verify previous imports/customers

    Protection: Only use agents with physical office, verifiable track record. Pay via escrow. Visit JKIA/Mombasa to verify car arrival before final payment.

    2. Odometer Rollback (Buying High-Mileage as Low-Mileage)

    How it works: Car with 200,000 km rolled back to show 50,000 km. You overpay by KES 300K-500K.

    Detection:

    • � Check service records from country of origin
    • � Wear on pedals, steering wheel inconsistent with mileage
    • � Request Carfax/AutoCheck report from Japan/UK
    • � Hire mechanic to inspect before clearing

    3. Salvage/Accident Cars Sold as Clean

    How it works: Badly damaged car repaired cheaply in Japan/Dubai, imported to Kenya, sold as accident-free.

    Detection:

    • � Request export certificate from origin country
    • � Check for "salvage" or "rebuilt" title
    • � Uneven panel gaps, mismatched paint
    • � Airbag light issues

    Salvage cars lose 40-60% value. What seems like KES 2M bargain may only be worth KES 1.2M!

    4. Under-Declaration to KRA (You Get Prosecuted!)

    How it works: Clearing agent suggests "reducing" car value from $15,000 to $10,000 to save duty. You agree. KRA discovers, prosecutes YOU not agent.

    Consequences:

    • � Fine: 2x the evaded duty + original duty
    • � Criminal prosecution (up to 3 years jail)
    • � Car confiscated
    • � Agent disappears, you face charges alone

    NEVER agree to under-declare. KRA has international databases showing real car values!

    5. Fake Online Auction Sites

    How it works: Scammers create fake Japan auction sites, collect payments, never ship cars.

    Protection: Only use verified auctions:

    • � USS Auto Auction (uss-jp.com)
    • � TAA (Transtron Auto Auction)
    • � Japan car auctions with physical presence in Nairobi

    ? Safe Import Checklist

    1. 1. Verify agent: Physical office, business registration, references
    2. 2. Verify car: Carfax/AutoCheck, export certificate, inspection report
    3. 3. Verify documents: Original invoice, bill of lading, no alterations
    4. 4. Use escrow: Pay via lawyer or escrow service, not direct to agent
    5. 5. Visit port: Physically verify car arrival before final payment
    6. 6. Hire inspector: KES 5K-10K inspection saves KES 500K mistakes
    7. 7. Check NTSA: Verify car not reported stolen internationally

    ?? Complete Vehicle Import Guide Kenya 2025: Step-by-Step

    Import your dream car from Japan, UK, or Dubai with this comprehensive guide. Timeline: 30-45 days total.

    Phase 1: Vehicle Selection & Purchase (Days 1-7)

    Step 1: Choose Import Country

    • Japan (70% of Kenya imports): Reliable, well-maintained, auction system. RHD (Right Hand Drive)
    • UK: Good condition, English docs, but more expensive. RHD
    • Dubai: Cheaper, but many salvage cars. Mix of LHD/RHD
    • Thailand: Cheaper than Japan, RHD, good for pickups/vans

    Step 2: Calculate Total Cost

    Use calculator above. Budget breakdown:

    • � FOB Price: 40-50% of total
    • � Shipping: 5-8% of total
    • � Insurance: 1-2% of total
    • � Import Duty + VAT: 35-45% of total
    • � Agent fees: 3-5% of total

    Step 3: Find Reputable Agent/Importer

    Questions to ask:

    • � How many cars imported monthly? (Minimum 10+ for reliability)
    • � Can I speak to 3 recent customers?
    • � What's included in your fee?
    • � Do you have KRA customs agent license?
    • � What's your warranty/guarantee policy?

    Step 4: Inspect Vehicle (If Possible)

    If importing from Japan, request auction inspection report. If from Dubai/UK, hire local inspector (costs $50-100 but worth it!).

    Step 5: Make Payment

    Safe payment structure:

    • � 30% deposit upon selecting car
    • � 40% upon receiving shipping documents
    • � 30% upon car arrival at Mombasa/JKIA
    • OR use escrow service (safer!)

    Phase 2: Shipping & Documentation (Days 8-35)

    Step 6: Shipping Arranged

    Agent books shipping. Sea freight timeline:

    • � Japan ? Mombasa: 25-30 days
    • � UK ? Mombasa: 30-35 days
    • � Dubai ? Mombasa: 7-10 days
    • � Air freight (expensive): 3-5 days to JKIA

    Step 7: Receive Shipping Documents

    Agent sends you:

    • � Bill of Lading (B/L) - proof of shipment
    • � Export Certificate from origin country
    • � Invoice showing FOB price
    • � Insurance certificate

    Verify: All docs match VIN, your name spelled correctly, no alterations

    Step 8: Track Shipment

    Use B/L number to track on shipping line website. Monitor ETA at Mombasa.

    Phase 3: Customs Clearance (Days 36-42)

    Step 9: Car Arrives Mombasa/JKIA

    Agent notified. Container offloaded. You have 3 free days storage, then KES 500-1,000/day charges!

    Step 10: KRA Valuation & Duty Assessment

    KRA customs:

    • � Verifies documents authenticity
    • � Checks international valuation database
    • � Calculates import duty, excise, VAT, IDF, RDL
    • � Issues Import Declaration Form (IDF)

    Timeline: 1-2 days if docs correct. 5-7 days if issues.

    Step 11: Pay Import Duty

    Pay via:

    • � KRA iTax system (online)
    • � Bank draft to KRA
    • � M-Pesa (for amounts under KES 1M)

    Keep ALL payment receipts!

    Step 12: KRA Inspection

    Physical inspection to verify: VIN matches documents, no contraband, condition as declared. Random checks on 30-40% of imports.

    Step 13: Release from Customs

    KRA stamps documents. Port releases car. Total clearance time: 3-7 days with good agent.

    Phase 4: NTSA Registration (Days 43-45)

    Step 14: NTSA Inspection

    Take car to NTSA inspection center. They verify:

    • � VIN etched on multiple parts
    • � Not stolen (international database check)
    • � Roadworthy (brakes, lights, emissions)

    Cost: KES 1,000. Timeline: Same day.

    Step 15: Number Plates

    NTSA issues registration. Get number plates made (KES 3,000-5,000). Timeline: 1-2 days.

    Step 16: Insurance

    Mandatory third-party insurance (KES 5,000-15,000/year). Comprehensive recommended for new imports (KES 50,000-150,000/year for KES 2M car).

    Step 17: Drive Away!

    Congratulations! Your imported car is now fully legal and ready to drive in Kenya.

    ?? Total Timeline Summary

    Fast Track (Air freight, experienced agent): 15-20 days

    Normal Timeline (Sea freight from Japan): 35-42 days

    Delayed (Issues with docs/payment): 60-90 days

    Important Disclaimer

    General Information Only: This calculator provides estimates based on publicly available information and standard rates. Results are for informational and educational purposes only and should not be considered as professional financial, legal, or tax advice.

    Accuracy and Updates: While we strive to maintain accurate and up-to-date information using official sources including Kenya Revenue Authority (KRA), National Social Security Fund (NSSF), Social Health Insurance Fund (SHIF), and other relevant government agencies, rates and regulations may change. Always verify current rates with official sources.

    Seek Professional Advice: For specific tax planning, salary negotiations, financial decisions, or legal matters, please consult with qualified professionals such as certified accountants, tax advisors, financial planners, or legal practitioners who can consider your individual circumstances.

    No Liability: Top Calculator and its operators accept no liability for any loss, damage, or inconvenience arising from the use of this calculator or reliance on its results. Users are responsible for verifying all calculations and information with official sources before making financial decisions.

    Official Sources: For authoritative information, please refer to:

    Last updated: January 2025. This disclaimer applies to all calculators on Top Calculator.

    Calculator updated for 2025 with current KRA rates (July 2025 CRSP)

    For official rates, visit www.kra.go.ke