Customs Duty Calculator

Kenya – Customs and Import duty tax calculation method

Customs Duties or Import duty 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 duty, import goods are also subject to Sales Tax, Excise duty, and Import Declaration Fee.

Below is the Duty and Sales tax 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:

Product Description Tax 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 tariff 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 tariff 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.


  • 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 Tariff.