Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Kenya Either by a private individual or a commercial entity.
The valuation method is CIF.
- The sum of the value of the imported goods and the cost of shipping and insurance.
- Along with Import dutyA tax charged on certain goods which are brought into a coun..., import goods are also subject to Sales TaxKnown as VAT (Value Added Tax) in the UK. A tax based on the..., Excise duty, and Import Declaration Fee.
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Kenya:
| Duty Rates | Average Duty Rate | Sales Tax(GST) | Threshold on goods |
|---|---|---|---|
| 0% to 100% | 25% | 16% | No threshold |
Excise duty is charged on products like alcoholic beverages and tobacco. Please refer this on detailed information about excise duty.
Below is the Excise Duty in Kenya:
| ProductThe result of a manufacturing or natural process (such as fo... Description | TaxA fee imposed by a government on personal or corporate incom... per 1000l @ 20degC |
|---|---|
| Fruit juices (including grape must), and vegetable juices, unfermented and not containing added spirit, Either or not containing added sugar or other sweetening matter | Shs. 10 per litre |
| Food supplements | 10% |
| Waters and other non-alcoholic beverages not including fruit or vegetable juices | Shs. 5 per litre |
| Beer, Cider, Perry, Mead, Opaque beer and mixtures of fermented beverages with nonalcoholic beverages and spirituous beverages of alcoholic strength not exceeding 10% | Shs. 100 per litre |
| Powdered beer | Shs. 100 per kg |
| Wines including fortified wines, and other alcoholic beverages obtained by fermentation of fruits | Shs. 150 per litre |
| Spirits of undenatured ethyl alcohol; spirits liqueurs and other spirituous beverages of alcoholic strength exceeding 10% | Shs. 175 per litre |
| Cigars, cheroots, cigarillos, containing tobacco or tobacco substitutes | Shs. 10000 per kg |
| Electronic cigarettes | Shs. 3000 per unit |
| Cartridge for use in electronic cigarettes | Shs. 2000 per unit |
| Cigarettes containing tobacco or tobacco substitutes | Shs. 2500 per mille |
| Other manufactured tobacco and manufactured tobacco substitutes; “homogenous” and “reconstituted tobacco”; tobacco extracts and essences | Shs. 7000 per kg |
| Motor vehicles of tariffA government tax on imported and exported goods. heading 87.02, 87.03 and 87.04 | Less than three years old from the date of first registration Kshs 150,000 per unit or Shs. 200,000 per unit |
| Motor cycles of tariffA government tax on imported and exported goods. 87.11 other than motor cycle ambulances | Shs. 10,000 per unit |
| Plastic shopping bags | Shs. 120 per kg |
Import Declaration Fee is charged on all imports at a rate of 2.25% of the CIF value or Ksh. 5000 per import, whichever is higher.
NOTE
- As there is no threshold, all the import goods are subjected to duty and taxes.
- Excise duty is charged the sum of the CIF value and duty or specific(i.e. based on units of measure).
- Kenya applies duties and tariffs of the East African Community (EAC) Common External TariffA government tax on imported and exported goods..