Import a car duty-free as a person with disability
Kenya Revenue Authority, with a recommendation from NCPWD · sources read 2 Oct 2026
Get a recommendation letter from NCPWD (or the Association for the Physically Disabled of Kenya), then lodge an application letter with KRA's Commissioner of Customs with your documents and do a test drive before a customs officer. You can get one duty-free car for personal use once every four years.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Where
- KRA Customs registry (11th floor), with the recommendation letter from NCPWD
What you need
- Application letter to the Commissioner of Customs & Border Control
- Original medical certificate from a registered doctor (attach a copy certified by a commissioner of oaths)
- Original recommendation letter from NCPWD or the Association for the Physically Disabled of Kenya
- Copy of your driving licence with the class H endorsement (now class F)
- Bill of lading and invoice for the vehicle, addressed to you
- Tax Compliance Certificate and Income Tax Exemption Certificate
- Proof you paid for the car: remittance slips and your bank statement for the last six months
- Copies of your national ID and NCPWD card
Steps
- Get an original recommendation letter from NCPWD (or the Association for the Physically Disabled of Kenya).
- Write an application letter to KRA's Commissioner of Customs & Border Control and gather the documents.
- Lodge the application at the KRA customs registry on the 11th floor. Bring the original medical certificate for the physical interview.
- Do a test drive of the modified car in front of a customs officer at the point of entry, such as Mombasa or JKIA.
Watch out
- You get the exemption once every four years, and tax on the earlier duty-free car must be paid before you get another.
- Only one duty-free car at a time. You can't combine this with a returning resident car exemption.
- If you have a visual, mental or hearing impairment, you can nominate a driver (nomination letter, their licence, ID copy and an affidavit).
Who can apply
- Persons with disabilities: the law exempts vehicles for their use from import duty and VAT to the extent the tax laws allow.
- The car must be modified to suit your disability.
- For personal use only.
Official sources (3)
- Exemption (Customs) FAQs kra.go.ke · read 2 Oct 2026
- Persons With Disability kra.go.ke · read 2 Oct 2026
- Persons with Disabilities Act, 2025 (Act No. 4 of 2025) new.kenyalaw.org · read 2 Oct 2026