The Customs or Import dutyA tax charged on certain goods which are brought into a coun... for spirits gin and Jenever to Kenya is classified under Food & Beverage(cdf categories).
The HSCODE applied for spirits gin and Jenever is 22-8-50-0-0
The taxA fee imposed by a government on personal or corporate incom... is applied on the total sum of item cost, insurance cost and shipment cost.
The custom/import taxes are:
General duty is 25%
Special TariffA government tax on imported and exported goods. rate 1 is 0%
The average VAT rate applicable in Kenya is 0.16
Note: If the special tariffA government tax on imported and exported goods. rate is NULL then general duty is applicable.
The other taxes applicable are:
Excise Duty
Import Declaration Fee
To know more information on which tariff rate is applicable from the country you are importing to, look here
To get the accurate amount, calculate here
Calculation method:
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..
Prohibited Items:
- Airline tickets, blank stockAn investor's share of ownership in a company which entitles...
- Asbestos
- Dangerous goods, haz. or comb. mats
- Furs
- Invoices, blank
- Ivory
- Pornography
Other related items:
Asti spumante
Sparkling wine
Champagne brut and bottle
Vodka energy drink
Spirits brandy – cognac, Cocktail, Brandy
spirits gin and Jenever
Spirits tequila and cuervo, Mezcal
Malt whiskey and Whisky – scotch of 2 to 4 litres
Coffee – instant coffee – flavoured and Cappuccino hazelnut (powdered drink mix)
Tea leaves – black > 3kg
Tea leaves – green < 3kg - flavoured
Lemons,Cranberry, Apples – fresh
Dry fruit and bananas – dried
Cherries in syrup – maraschino, Cherries,
Fresh green chilli and Chili peppers
Dates – dried
Dried tropical fruit, Truffles, and Blueberry
Kiwifruit – fresh
Dried mushrooms
Fruit jam, honey & spreads jam – guava,
Jatropha oil and Avocado oil,
Sauce – mustard
Chocolates and pralines-truffles