Import duty rates and how customs duty is worked out
Kenya Revenue Authority Customs and Border Control · sources read 4 Oct 2026
Import duty is the EAC Common External Tariff rate for your item (0%, 10%, 25% or 35%, higher for some sensitive items) on the customs value. On top come the Import Declaration Fee (2.5%) and Railway Development Levy (2%) on the customs value, excise duty on some goods, and 16% VAT.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Where
- Rates: the EAC CET on kra.go.ke; tariff questions: tariffhq@kra.go.ke or KRA contact centre 0711 099 999; payment and clearance: through a licensed clearing agent on iCMS
What you need
- Commercial or pro forma invoice from the seller (customs uses it to set the value)
- Import Declaration Form (IDF) and customs entry, prepared by your clearing agent
Steps
- Find your item's HS code and duty rate in the EAC Common External Tariff (CET) published by KRA. Rates are 0%, 10%, 25% or 35%. Items marked 'SI' (sensitive items) use the rates in Schedule 2.
- Import duty = that rate × the customs value of the goods. Customs assesses it from the value and the rate.
- Add the Import Declaration Fee (2.5% of customs value) and the Railway Development Levy (2% of customs value).
- Add excise duty if the item is listed in the Excise Duty Act (for example alcohol), and VAT at 16% unless the item is zero-rated or exempt.
- A licensed clearing agent declares the goods on KRA's iCMS system, and you pay all duties and taxes before customs releases the goods.
Watch out
- Rates for single items change by EAC Gazette notice, usually each July, so check the current rate for your HS code before you buy. Unsure of the code? Email KRA's tariff desk at tariffhq@kra.go.ke.
- Some older KRA pages still show IDF at 2% or 3.5%. The law in force says 2.5%.
- Some goods qualify for exemption under the law and pay no duties and taxes. Check with KRA or your clearing agent.
Who can apply
- Anyone bringing goods into Kenya for home use (to use or sell here).
Official sources (8)
- EAC Common External Tariff 2022 Version (Legal Notice No. EAC/117/2022) kra.go.ke · read 4 Oct 2026
- Approved measures on import duty rates in the EAC Common External Tariff (EAC Gazette, 1 Jan 2023) kra.go.ke · read 4 Oct 2026
- Implementation of the 2022 Harmonized System & the 2022 EAC Common External Tariff kra.go.ke · read 4 Oct 2026
- Miscellaneous Fees and Levies Act new.kenyalaw.org · read 4 Oct 2026
- Importation (Kenyans Living Abroad) kra.go.ke · read 4 Oct 2026
- How to Import kra.go.ke · read 4 Oct 2026
- Value Added Tax (VAT) kra.go.ke · read 4 Oct 2026
- Excise Duty kra.go.ke · read 4 Oct 2026