Kenya Custom Duty Rates - Import Duty Calculator

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In Kenya, the rates for VAT, import duty, and the Railway Development Levy (RDL) are as follows:

1. Value Added Tax (VAT)

Standard Rate: 16%
This is applied to most goods and services, including electronics.

Zero Rate: 0%
Applied to specific goods, such as exports and certain food items.

2. Import Duty

General Rate: Varies depending on the type of goods. For electronics, the typical import duty rate is around 25%.

Some items may attract lower rates, while others may have higher rates based on the East African Community Common External Tariff (EAC CET).

3. Railway Development Levy (RDL)

Standard Rate: 2%
This is charged on the customs value of all goods imported into Kenya.

These rates are subject to change based on government policies, so it’s advisable to check with the Kenya Revenue Authority (KRA) or a customs expert for the most up-to-date information before importing goods.

For details about duty rates, check here and here.

Tools:

Pakistan Car Import Duty Calculator

What Is Custom Duty in Kenya?

Custom duty is a tax imposed by the Kenya Revenue Authority (KRA) on goods imported into Kenya. It is calculated based on the value of goods and aims to protect local industries while generating government revenue.

How Are Custom Duty Rates Calculated in Kenya?

Custom duty rates in Kenya are typically calculated as a percentage of the Customs Value, which includes the cost of the goods, shipping, and insurance. The rates vary depending on the type of goods and their classification under the East African Community Common External Tariff (EAC CET).

Alternatively, you can use a custom duty calculator to find the amount you need to pay. If you want to calculate your duty in Kenya, use this Kenya import duty calculator.

What Are the Common Custom Duty Rates for Imported Goods?

In Kenya, common custom duty rates fall into three main categories: 0% for raw materials, 10% for intermediate goods, and 25% for finished goods. Some specific goods may have higher rates, depending on government policy or special regulations.

Are There Any Exemptions from Custom Duty in Kenya?

Yes, certain goods are exempt from custom duty. Exemptions are often applied to essential items such as medical supplies, educational materials, and sometimes raw materials for manufacturing. Organizations like charitable institutions may also qualify for exemptions.

How Do I Pay Custom Duty in Kenya?

Custom duty in Kenya can be paid through the KRA iTax portal or at designated banks. Importers must submit an Import Declaration Form (IDF) to get an assessment of the custom duty due before making the payment.

What Is the Role of the Import Declaration Form (IDF) in Custom Duty?

The Import Declaration Form (IDF) is essential for customs clearance. It provides detailed information on the imported goods and is used by KRA to assess the appropriate custom duty. The IDF attracts a processing fee, which must be paid for the goods to be cleared.

Are There Additional Taxes on Imported Goods Besides Custom Duty?

Yes, in addition to custom duty, imported goods in Kenya may be subject to other taxes, including Value Added Tax (VAT), Railway Development Levy (RDL), and Import Declaration Fee (IDF). These additional taxes are calculated separately and contribute to the total cost of importing goods.

How Can I Determine the Custom Duty Rate for My Goods?

To find the custom duty rate for specific goods, you can refer to the East African Community Common External Tariff (EAC CET) schedule, which outlines duty rates for different product categories. The KRA also offers tools and resources on its website to help importers identify duty rates.

Can I Appeal a Custom Duty Assessment by KRA?

Yes, if you believe the custom duty assessed by KRA is incorrect, you can file an appeal through the Tax Appeals Tribunal. It’s important to provide valid reasons and supporting documents for your appeal to be considered.

What Happens If I Don’t Pay Custom Duty in Kenya?

Failing to pay custom duty may result in penalties, including fines, confiscation of goods, or legal action. To avoid complications, it is advisable to ensure timely and complete payment of all custom duties and associated taxes before the goods are released for use in Kenya.