Whether you intend to import a new or pre‑owned motor vehicle, compliance with Kenyan regulations is essential. This guide outlines the procedural steps, standards, documentation requirements and applicable duties and taxes.
1. Engagement of a Licensed Clearing Agent
All vehicle imports must be facilitated through a licensed customs clearing agent, who will:
- Register your import declaration in the Kenya Revenue Authority’s (KRA) iTax system;
- Calculate and remit all requisite duties and taxes;
- Submit the complete documentation package to Kenya Customs for assessment and clearance.
A current list of authorised clearing agents may be downloaded from the KRA website:
https://www.kra.go.ke/images/publications/clearing-agents.pdf
2. Compliance with Kenya Bureau of Standards (KEBS)
Prior to clearance, each imported vehicle must satisfy the requirements of KS 1515:2000 – Code of Practice for Inspection of Road Vehicles, which stipulates:
- Age Limit
- Maximum permissible age: 8 years from the year of first registration.
- Drive Orientation
- Only right‑hand–drive vehicles are permitted for general registration.
- Exceptions (left‑hand–drive only):
- Ambulances;
- Fire tenders;
- Large construction vehicles imported for government‑approved projects and subsequently donated to the Kenyan Government.
- Roadworthiness
- All used vehicles must undergo inspection to verify roadworthiness, safety and environmental standards.
3. Required Documentation
For Customs clearance, present the following original documents:
- Commercial Invoice
- Bill of Lading
- Import Declaration Form (IDF) issued via KRA
- Foreign Logbook (authentic original)
- Certificate of Roadworthiness
Note: A Certificate of Export (e.g., issued by Dubai Police) is not an acceptable substitute for the foreign logbook. If the logbook is not in English, an official translation (by the issuing country’s Embassy, High Commission or Consulate in Kenya) must accompany the original.
4. Entry and Inspection Procedure
- Upon purchasing an imported vehicle (new or previously exempt), instruct your clearing agent to lodge a formal entry.
- The vehicle must be physically presented to customs officers for inspection.
- If the vehicle conforms to KEBS standards, the officer will accept payment of duties and taxes and pass the entry.
5. Duties and Taxes Payable
All rates are calculated on the Customs Value (CIF: Cost + Insurance + Freight).
| Tax/Levy | Rate | Base |
|---|---|---|
| Import Duty | 25 % | CIF |
| Excise Duty | 20 % (≤1,500 cc) / 25 % (>1,500 cc) | Customs Value + Import Duty |
| Value‑Added Tax (VAT) | 16 % | Customs Value + Import Duty + Excise Duty |
| Import Declaration Fee (IDF) | 3.5 % | CIF |
| Railway Development Levy | 2 % | CIF |
6. Illustrative Example
A January 2017 Toyota Auris (1,800 cc) with a determined CIF of KES 623,855.40:
| Description | Rate | Amount (KES) |
|---|---|---|
| Import Duty | 25 % | 155,963.85 |
| Excise Duty | 25 % | 194,954.81 |
| VAT | 16 % | 155,963.85 |
| IDF | 3.5 % | 21,834.94 |
| Railway Levy | 2 % | 12,477.11 |
| Total Duties & Taxes | — | 541,194.56 |
7. Determining the CIF Value
The CIF may be calculated from the Current Retail Selling Price (CRSP), using the matrix and valuation template provided on the KRA website:
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