The Kenya import-tax stack
Importing into Kenya means clearing through Customs. KRA applies a stack of duties and levies in sequence on the CIF value (Cost, Insurance, Freight):
- Import Duty: % of CIF, varies by item (0% to 35%)
- Excise Duty: % of (CIF + Import Duty), only on excisable items
- IDF (Import Declaration Fee): 2.5% of CIF
- RDL (Railway Development Levy): 2% of CIF
- VAT: 16% of (CIF + Import Duty + Excise + IDF + RDL)
The compounding means a 25% Import Duty item often ends up costing roughly 50% on top of CIF after all levies and VAT. The calculator does this stack for you.
Common rate combinations
- Raw materials, capital goods: 0% Import Duty, 0% Excise. Only IDF + RDL + VAT (~22% all-in).
- Intermediate goods, semi-finished: 10% Import Duty. Plus IDF + RDL + VAT.
- Finished consumer goods: 25% Import Duty. Plus IDF + RDL + VAT.
- Sensitive products (e.g., sugar, dairy): 35% Import Duty.
- Used cars: 25% Import Duty + Excise (varies 20 to 35% by engine size and age) + IDF + RDL + VAT. Very expensive.
- Alcohol, tobacco: high Excise (often 50%+) plus all other levies.
Item classification
The Import Duty rate depends on the HS Code (Harmonised System Code) of the item. KRA Customs classifies imports against the East African Community Common External Tariff. If you are unsure of the HS code, KRA Customs or a clearing agent can advise. Mis-classification can lead to penalties.