Import duty in Kenya is calculated by KRA on the customs value of the goods, which for vehicles is based on the Current Retail Selling Price (CRSP) and depreciation, not the price you paid. A used car typically attracts import duty, excise duty and VAT, layered on the CIF value. Rates and the CRSP schedule change, so use the calculator and confirm the current KRA position before importing.
The figure that surprises people is that KRA does not tax what you paid. For vehicles, duty is built on the Current Retail Selling Price, a KRA reference value for each model, adjusted for depreciation by age. For other goods, the starting point is the CIF value, meaning the cost of the goods plus insurance and freight to land them in Kenya. Either way, the customs value is the base, and the taxes stack on top of it.
For a car, that stack is typically import duty, then excise duty, then VAT, each applied in turn so that later taxes are charged on the running total. This layering is why the all-in cost can be a large multiple of the simple duty rate, and why an estimate that ignores it understates the bill.
Two rules catch importers out. Kenya enforces an age limit on used vehicle imports, so a vehicle beyond the permitted age is not accepted, and only right-hand-drive vehicles are allowed for registration. Checking both before you buy abroad avoids importing a car you cannot clear.
Clearing an imported car runs through a licensed clearing agent and KRA at the port, with duties paid before release. The CRSP schedule that drives the valuation is updated by KRA, so the duty on the same model can differ between one year and the next. The calculator mirrors the CRSP-based method to give you a realistic figure to budget against.
Import duty is not only a car issue. Phones, electronics and general goods attract duty and VAT on their CIF value, with rates depending on the tariff classification of the item. For small personal imports the totals are lower, but the same principle applies: the tax is on the landed value, not just the sticker price.
Exemptions and preferential rates exist for certain goods, returning residents and specific importers, and they are determined by KRA against defined criteria. They are worth checking because they can change the figure materially, but they should be confirmed with KRA rather than assumed, since eligibility is specific and the rules are revised.
KRA bases vehicle duty on the Current Retail Selling Price (CRSP) less depreciation for age, not on what you paid. Import duty, excise duty and VAT are then applied in sequence on the customs value. The CRSP schedule is updated, so confirm the current figure with KRA or the calculator.
CIF stands for Cost, Insurance and Freight: the landed value of the goods including shipping and insurance. For non-vehicle goods, KRA calculates duty and VAT on the CIF value.
Yes. Kenya enforces an age limit on used vehicle imports and allows only right-hand-drive vehicles for registration. Check both before buying abroad, as a vehicle that breaches either cannot be cleared.