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KENYA IMPORTATION, CUSTOMS AND TRADE COMPLIANCE
Comprehensive Frequently Asked Questions Reference Guide
From product planning, HS classification and permits to valuation, taxes, clearance, disputes and post-clearance compliance
About this guide: This guide has been prepared from the practical Customs, trade and import-compliance experience of Janron Consult Limited, together with research from public sources, including legislation, regulator guidance, KRA and other Government of Kenya publications, and relevant publicly available material.
Reader contributions and updates: Readers are welcome to propose corrections, clarifications, additional FAQs or updates. Please identify the relevant question or section and, where possible, provide the supporting law, notice, guidance or other reliable source. Suggested changes will be reviewed and incorporated where appropriate.
FAQ Questions and Page Guide
Click a question to jump directly to its answer.
- Before Buying or Shipping
- Who is responsible for import compliance?
The importer of record remains responsible for the accuracy, completeness and consistency of the Customs declaration and supporting documents, even when a supplier, freight forwarder or clearing agent assists. The importer should control the product description, permits, valuation evidence and final declaration.
- What must I do before instructing shipment?
Obtain complete product information, determine the correct EAC CET HS classification, check restrictions and standards, secure all permits, process pre-shipment documents and prepare a landed-cost estimate.
- What product information is needed?
Obtain the trade name, brand, model, manufacturer, composition/materials, function, intended use, new/used status, quantity, dimensions, catalogue/datasheet and photographs. For chemicals, request an SDS/MSDS and, where relevant, a certificate of analysis. “Equipment”, “spare parts” or “general merchandise” is normally inadequate.
- Why is HS classification critical?
The HS code determines the EAC CET duty treatment and can drive VAT, excise, IDF, RDL, EIPL, permit requirements, KEBS controls, prohibitions, preferences and environmental obligations. Classification must follow GIRs and the legal tariff wording, including Section and Chapter Notes.
- Can I use the supplier’s HS code?
Use it as a starting point only. Foreign tariff codes may be incomplete, based on another tariff, or apply to a different product configuration. Verify against the EAC CET and the actual technical facts before shipment.
- How do I check prohibited or restricted goods?
Use KenTrade InfoTrade and iCMS to screen the proposed HS code and detailed product description, then confirm the requirements with the competent regulator. EACCMA prohibits the importation of goods listed as prohibited. Restricted goods may be imported only where the required licence, permit, certificate, quota, approval or inspection has been obtained—normally before shipment.
- What is an Incoterm?
An Incoterm allocates commercial obligations such as delivery, freight, insurance and risk between buyer and seller. It does not remove Kenya import compliance responsibility from the importer. State it clearly on the contract and invoice.
- Which transport mode should I choose?
Sea freight is usually best for bulky or less urgent cargo; air freight for urgent/high-value cargo; road or rail for regional movements; and courier for small consignments. Compare total landed cost, lead time, terminal free time, storage risk and compliance readiness—not freight alone.
A1. Prohibited and Restricted Goods Under EACCMA
- What is the legal difference between prohibited and restricted goods?
Under the Second Schedule to the East African Community Customs Management Act (EACCMA), prohibited goods are not permitted to be imported. Restricted goods may be imported only in accordance with the law and the written permit, licence, certificate, quota or other approval issued by the competent authority. A permit cannot legalize a prohibited import.
- What are examples of prohibited imports in the Second Schedule?
The Schedule includes, among other categories, counterfeit currency; indecent or obscene materials; matches made with white phosphorus; unauthorised use of State armorial ensigns; narcotic drugs under international control; hazardous wastes; mercury-containing soaps and cosmetics; used tyres for passenger cars and light commercial vehicles; specified prohibited agricultural and industrial chemicals; and counterfeit goods. The exact legal wording and any other applicable Kenyan prohibition must be checked before shipment.
- What are examples of restricted imports in the Third Schedule?
Examples include arms and ammunition and specified parts; unwrought precious metals and precious stones; ivory, rhino horn, coral, tortoise shell and other animal carving materials; ozone-depleting substances; genetically modified products; non-indigenous fish or eggs; CITES-listed endangered flora and fauna and their products; commercial second-hand tyre casings; psychotropic drugs; historical artefacts; spent nuclear fuel; armoured fighting vehicles; and certain explosives, detonators and optical sights. These goods require the correct authority approval before shipment.
- Can a Customs tariff heading alone tell me whether a product is restricted?
No. The HS code is an important screening tool, but the legal description, composition, condition, use, origin and other applicable laws must also be considered. For example, a tyre’s vehicle application and whether it is new or used can affect the applicable control. Entering the HS code in KenTrade InfoTrade will usually display the required permits and agencies; however, the system may not always reflect every current requirement. Check the full EACCMA Schedule and confirm directly with the responsible regulator before shipment.
- What should I do if my goods may be controlled?
Stop shipment planning until the exact product is verified. Obtain the technical specification, label, photographs, composition/SDS where relevant and the proposed HS code; identify the regulator; apply for the permit/approval; and ensure it matches the invoice, quantity, country of origin, route and intended use.
- What happens if restricted goods are shipped without approval?
The consignment may be detained, denied release, subjected to additional inspection, re-exported, forfeited or otherwise dealt with under the applicable law. Storage, demurrage, testing and other costs can continue while the matter is resolved. The importer should not rely on post-arrival regularisation unless the competent authority expressly permits it.
- Does a regulator permit remove other import requirements?
No. A permit for a restricted good does not remove Customs classification, valuation, origin, IDF, KEBS, NEMA, standards, safety, tax or other requirements. Each control must be met separately.
- How should an importer manage a controlled-goods file?
Keep the Schedule/InfoTrade screening result, product specification, correspondence with the regulator, original permit/licence, inspection or test certificates, supplier invoice, transport document and Customs entry together. Review the file before every new shipment because permits, conditions and the product configuration may change.
- Pre-Shipment Documents and Approvals
- What is a pro forma invoice?
It is the supplier’s pre-shipment quotation/invoice used for planning, permits and the IDF. It should show seller and buyer, detailed goods, quantity, unit/total price, currency, country of origin/export, Incoterm, freight/insurance terms, ports and payment terms.
- What is an IDF?
The Import Declaration Form (IDF) is Kenya’s pre-import declaration. It captures key importer and seller details, country of supply, routing, transaction terms, invoice details, currency, FOB value, freight, insurance where applicable, goods description, HS code, quantity, unit of measure and item value. Its information must be consistent with the commercial invoice, transport documents, permits, Certificate of Origin where required and later Customs entry. For goods subject to PVoC, the IDF is a supporting trade document used in the conformity-certification process; conformity at origin is confirmed by the PVoC partner through issuance of a Certificate of Conformity, not by the IDF itself.
- When should the IDF be processed?
Before shipment, using the pro forma invoice, Packing List and applicable Pre-Shipment permits.
- Who processes the IDF?
It is processed through Kenya TradeNet/ICMS by an authorised user, commonly a licensed Customs agent acting for the importer. The importer should give accurate documents and written authority, and should review the key data.
- What is the Advance Cargo Declaration (ACD) requirement for containerised cargo?
KRA’s Advance Cargo Declaration platform is a digital pre-arrival cargo system for all containerised cargo destined for Kenyan ports. For a shipment to which it applies, the exporter obtains an ACD reference code through acd.kra.go.ke at the point of loading before the cargo proceeds to Kenya. The requirement is separate from the IDF and Customs entry: all three data sets must be consistent.
- What must be uploaded to obtain the ACD reference code?
The KRA notice specifies four documents: a draft Bill of Lading, commercial invoice, freight invoice and export declaration. The exporter, shipper, carrier and importer should agree responsibility early and check that the consignee, description, value, container, routing and transport details reconcile before upload.
- Where must the ACD reference appear?
The ACD reference code must be endorsed on the Bill of Lading before the containerised shipment proceeds to a Kenyan port. The importer should obtain a copy of the endorsed Bill of Lading and keep the ACD reference with the IDF, final invoice, freight invoice, export declaration and Customs file.
- Does ACD apply to air cargo or non-containerised cargo?
The supplied KRA notice describes the platform for containerised cargo destined for Kenyan ports. Do not extend that notice to air cargo or non-containerised cargo without confirming the current KRA requirement for the particular mode and consignment.
- Do I need local cargo insurance?
Commercial import cargo should have the required Digital Marine Cargo Insurance Certificate issued through a Kenyan-licensed insurer and available for Customs verification. Do not assume a supplier’s foreign insurance included in a CIF price meets the Kenyan requirement.
- What does an insurer need?
Typically: importer PIN, invoice, cargo description/value, freight, origin/export country, loading and discharge/entry places, transport mode and voyage/shipment details. Ensure names, values and quantities match the commercial documents.
- What is a Certificate of Origin?
It is evidence of the origin of goods, generally issued by a competent authority in the exporting country. Kenya generally requires it. It differs from the specific preferential proof of origin required to claim a preferential tariff rate.
- What if origin evidence is unavailable?
A Certificate of Origin should still be obtained where possible. However, KRA has published provisional alternatives for exceptional cases where it is unavailable at the time of importation. Subject to Customs verification and approval, the importer may submit any of the following:
- An origin declaration showing the origin details;
- An export permit or licence issued by the competent authority in the exporting country;
- A customs export declaration from the exporting country; or
- A PVoC certificate issued by an authorised KEBS-appointed agent.
These alternatives are not automatic; Customs may verify the documents and decide each case under the applicable legal framework. KRA also lists defined exemptions, including used goods (including used motor vehicles), personal baggage/effects, certain privileged imports, postal items, human remains, samples of no commercial value, temporary imports and specified small courier/medicament packages. The exemption must fit the stated category; it should not simply be assumed for commercial cargo.
- What is KEBS PVoC and a CoC?
Pre-Export Verification of Conformity is KEBS’s conformity assessment programme for applicable imports. The exporter/importer uses the applicable KEBS inspection arrangement in the country of export. A compliant consignment receives a Certificate of Conformity showing compliance with relevant Kenyan standards or approved specifications.
- Are all goods subject to PVoC?
Not necessarily. Scope, exemptions and procedures depend on the product, origin country and current KEBS arrangements. KEBS PVoC Manual Version 15 (2026) gives examples of importer-specific exemptions, including qualifying industrial raw materials, CKD kits, machinery and industrial spares imported for own use by registered manufacturers; qualifying OEM equipment/parts for licensed power-generation companies; OEM medical-equipment parts; diplomatic-mission goods other than motor vehicles; qualifying courier/direct-assessment items; and goods holding a valid KEBS Diamond Mark permit. The Manual also excludes certain goods regulated by other agencies from the PVoC programme, for example live animals and certain animal products, seeds and planting materials, aircraft and aircraft parts, ships and marine spares, pesticides, medicines/vaccines and specified medical diagnostics, radioactive/nuclear materials, and controlled wildlife products. These are PVoC exemptions, not blanket import exemptions: obtain the applicable regulator permit, meet any Local CoC or destination-inspection condition, and retain the exemption evidence. Check the current KEBS PVoC material and product standards position before shipment.
- What if required goods arrive without a CoC?
They may face KEBS local/destination inspection or testing, charges or penalties, and may be rejected or re-exported if non-compliant. For planning in this guide, local KEBS inspection is illustrated at 5% of Customs value, as stated in the supplied clearance procedure; confirm the live KEBS charge and treatment for the commodity before shipment.
- What is the Import Standardization Mark?
The ISM is a KEBS market-surveillance mark for applicable imported products intended for sale in Kenya. It is distinct from a consignment CoC. Where applicable, the importer applies using documents such as the CoC, IDF and Customs entry.
- When does NEMA EPR apply?
If you place a covered product or packaging category on the Kenyan market, you may be a producer under the Sustainable Waste Management (EPR) Regulations, 2024. Check the First Schedule, register as required and obtain an EPR Import Certificate for covered consignments before Customs clearance. This operational requirement has applied from 14 March 2026.
- Is EPR the same as a plastic packaging licence?
No. They are separate requirements. Plastic packaging material may require its own NEMA licence and certain bags are prohibited or controlled. Assess both the imported product and its packaging.
- Which agencies control specialised goods?
Common examples: KEPHIS for plants, seeds and regulated articles; PPB for medicines, devices and related health products; PCPB for pesticides; Communications Authority for telecom/radio equipment; veterinary/Port Health agencies for animal/food products; NEMA for environmental controls; and KWS/KFS/CITES for protected wildlife/timber. Confirm the exact product-specific permit before shipment.
- Shipment, Customs Declaration and Tax
- What documents should I receive after shipment?
Obtain the final commercial invoice, packing list, Bill of Lading/Air Waybill/road or rail document, Certificate of Origin, CoC/inspection documents, export declaration or permits where relevant, and technical or regulatory certificates required for the commodity.
- Why must the final invoice be detailed?
It supports classification and valuation. It should identify seller/buyer, exact goods, quantity, unit/total price, currency, Incoterm, origin/export country and separate freight, insurance, royalty or other value elements. It must reflect the actual goods shipped.
- What is a cargo manifest?
It is the carrier’s cargo listing, filed with Customs before the cargo arrives by the carrier or its authorised representative. It identifies the transport document, consignee, container or packages, weight and routing. The Customs entry must reconcile with the manifest, so its details should be checked early with the carrier or freight forwarder.
- Who lodges the Customs entry?
A licensed Customs clearing agent normally lodges the electronic import entry in KRA iCMS for commercial imports. Before the entry is finalised, the importer should verify the HS code, goods description, value, Customs procedure, origin, permits and assessed taxes. An importer may also lodge entries directly if licensed by KRA as a Customs agent and able to meet the applicable licensing and system-access requirements.
- What Customs procedure will apply?
The procedure selected determines when duty becomes payable, whether a Customs bond or other security is required, how the goods may be used, and the action needed to formally discharge the procedure. Common iCMS procedure examples include:
- IM4 4000 – Direct entry for home use: goods are released for use or sale in Kenya after payment of applicable duties and taxes.
- IM7 7000 – Entry for bonded warehousing: goods are placed in an approved bonded warehouse under duty suspension; duty becomes payable when they are later ex-warehoused for home use.
- IM5 5000 – Temporary importation for return in the same state: goods enter temporarily under security and must be re-exported, or duty paid if they are retained locally.
- IM6 6000 – Re-importation: applies where qualifying goods are returning to Kenya after export.
- T810 – Transit entry: applies where goods are moving through Kenya to another Customs territory or approved destination; the transit entry must be acquitted by proof of lawful arrival or exit.
The correct procedure code must be selected before lodging the entry because it determines the required permits, supporting documents, tax treatment, security and discharge process. Confirm the current iCMS code and its conditions before declaration, particularly for exemptions, warehouse removals, temporary imports and transit movements.
- How is Customs value determined?
Customs begins with transaction value where legal conditions are met, then applies the sequential valuation methods if it is not acceptable. Required additions can include freight, insurance, packing, assists, commissions, royalties/licence fees and later proceeds where the law requires.
- What supports Customs value?
Keep the contract/PO, invoice, payment evidence, bank or LC records, freight invoice, insurance certificate, price lists/catalogues, correspondence, discount evidence and royalty/licence agreements. An unsupported low invoice is vulnerable to challenge.
- Can Customs question a declared value?
Yes, where it has reasonable doubt or the evidence is incomplete/inconsistent. Respond with authentic primary commercial evidence. Do not create backdated explanations or alter documents. If a decision is made, seek the stated basis and preserve your review rights.
- What taxes and levies may apply?
Depending on the HS code, Customs procedure, origin, value and applicable reliefs or exemptions, an import may attract import duty, VAT, excise duty, Import Declaration Fee (IDF), Railway Development Levy (RDL), Export and Investment Promotion Levy (EIPL), and anti-dumping, countervailing or safeguard measures where applicable.
When the product’s HS code and declaration details are entered in iCMS, the system ordinarily displays the principal applicable taxes and levies. However, the importer should still confirm the current rates, tax bases, exemptions and any product-specific measures before importation, as these may change through Finance Acts, Gazette Notices, tariff amendments or other legal instruments.
9A. What laws set import duty, VAT, excise duty, IDF and RDL?
Import duty is a regional EAC Customs charge. Its legal framework is the East African Community Customs Management Act, 2004 (EACCMA), especially section 110 on rates of duty, read with the EAC Common External Tariff (CET), the EAC Customs Union Protocol and the relevant EAC legal instruments or Gazette notices. The CET and regional tariff measures are adopted through EAC institutions—the EAC Secretariat is headquartered in Arusha, Tanzania—and are not set by the Kenyan Parliament alone. Kenya applies the common EAC tariff at importation, subject to the EACCMA, applicable preferences, exemptions and approved stays or other EAC measures.
VAT, excise duty, IDF and RDL are Kenyan fiscal charges created under Acts of the Parliament of Kenya. VAT on imported taxable goods is governed by the Value Added Tax Act, 2013 (Cap. 476), including its charging provisions and schedules. Excise duty on imported excisable goods is governed by the Excise Duty Act, 2015 (Cap. 472), including the First Schedule. IDF is imposed under section 7 of the Miscellaneous Fees and Levies Act, 2016 (Cap. 469C), while RDL is imposed under section 8 of that Act; the Second Schedule sets out relevant exemptions. Their rates, scope, bases and exemptions may be amended through Finance Acts or other lawful instruments.
Practical rule: use the EAC CET and EACCMA to establish the import-duty treatment; then separately test VAT under the VAT Act, excise under the Excise Duty Act, and IDF/RDL under the Miscellaneous Fees and Levies Act. iCMS may calculate the charges after the HS code and entry details are keyed, but the system output should be checked against the current legislation and any valid exemption or preferential-origin claim.
9B. Who should I approach for EAC duty remission or a lower import-duty rate on a specific product?
Do not seek an informal concession from the clearing officer or assume that KRA can independently reduce an EAC CET rate. For a manufacturer seeking remission on imported raw materials or inputs, the formal Kenyan starting point is the Duty Remission Committee and the KRA Duty Remission Scheme office. The Committee includes representatives of the National Treasury, the ministry responsible for trade and industry, KAM, Customs and other relevant bodies. It vets the manufacturer, product, inputs and quantities, and advises the EAC Council through the Commissioner.
The legal basis is section 140 of EACCMA: the EAC Council may grant remission of duty on goods imported for manufacture in a Partner State, and the approved manufacturer and quantity must be published in the EAC Gazette. Under the EAC Customs Management (Duty Remission) Regulations, 2008, the remission is time-bound and must be supported by a Gazette notice, approved quantities and the applicable Customs controls/bond. A KRA letter, an iCMS entry or an informal approval does not itself replace the EAC Council decision and gazettement.
Where the request is for a reduced CET rate, a stay of application, or a product-specific tariff amendment rather than a manufacturer-specific remission, the proposal should be pursued as an EAC trade-policy request through Kenya’s State Department for East African Community Affairs, with engagement by the National Treasury and the responsible sector ministry. A manufacturer or industry association should also engage the relevant private-sector body, such as KAM or KEPSA, where appropriate. Kenya’s national position must then be taken through the EAC technical and Council decision-making process; the Council/EAC legal instrument is what changes the applicable regional treatment.
A strong application should identify the eight-digit HS code, current CET rate, goods description and specification, country of origin, annual quantities and period requested; distinguish raw materials/inputs from finished goods; explain the manufacturing process and finished product; demonstrate production capacity, licences, tax compliance and record-keeping; quantify investment, jobs, local value addition, consumer or strategic benefit and revenue effect; and address whether equivalent goods are produced in the EAC. Include supplier evidence, bills of materials, product catalogues, production forecasts and a clear justification for the requested rate or remission.
The outcome is not automatic. A remission normally applies only to the approved manufacturer, listed inputs, quantities, period and conditions. It may require a Customs bond and reconciliation of input use. Goods made using a country-specific remission can face the normal CET duties, levies and other charges when sold into another EAC Partner State that does not grant the same treatment. Confirm the current Gazette notice, scope and iCMS implementation before shipment.
- Can I claim a preferential duty rate?
Check the applicable preferential rules of origin and qualifying criteria for the goods, and obtain the prescribed proof of origin before claiming the preferential duty rate.
- Can I claim 0% import duty on goods from an EAC Partner State?
Yes, but only where the goods qualify as originating in an EAC Partner State under the EAC Customs Union Rules of Origin. Shipment from, purchase from or invoicing by an EAC country alone does not qualify goods for the 0% EAC preferential import-duty rate. The exporter/producer must show that the goods are wholly produced in the EAC or have undergone the product-specific sufficient working or processing required by the Rules of Origin. A valid EAC Certificate of Origin, issued by the designated authority in the exporting Partner State, must support the claim and match the invoice, transport documents, goods and Customs entry. Where goods are re-exported through another EAC Partner State, they should remain under Customs control and the appropriate re-export origin evidence may be required. Declare the preference correctly in iCMS and retain the origin file, including the certificate, invoice, transport documents and producer/exporter supporting records, in case Customs verifies the claim. The 0% rate applies to import duty only; VAT, excise duty, IDF, RDL and other applicable taxes or levies may still be payable unless separately relieved or exempt.
- Can I claim a reduced import-duty rate under the African Continental Free Trade Area (AfCFTA)?
Possibly, but African manufacture, shipment or invoicing alone does not create an AfCFTA preference. The exact HS code must be covered by an applicable AfCFTA tariff concession that Kenya and the exporting State have operationalised, and the goods must satisfy the relevant AfCFTA product-specific Rules of Origin. Obtain the prescribed AfCFTA proof of origin from the competent authority or other authorised issuer, ensure that it matches the invoice, transport documents, goods and Customs entry, and retain the producer/exporter origin evidence for verification. Before shipment, confirm with KRA and the trade authorities that the applicable preference is active for the particular tariff line and origin country. For clearance, KRA must operationalise the concession in iCMS through the appropriate tariff-preference/declaration code so that the system can assess the reduced duty rate; an importer or clearing agent should not manually substitute a reduced rate. If the preference is not yet activated in iCMS, seek written direction before shipment or entry. The AfCFTA preference affects import duty only; VAT, excise duty, IDF, RDL, permits and other applicable taxes or controls remain payable unless separately relieved or exempt.
- Can I claim an exemption?
Only where a legal exemption/remission applies and the required approval and use conditions are met. Check beneficiary, product wording, validity, conditions and post-import obligations before claiming it.
C1. Customs Amendments, Security and Special Procedures
- Can I amend, cancel or correct a Customs entry after it has been lodged?
An amendment is not automatic. First establish whether the error is in the carrier’s manifest, a commercial document, the Customs entry or the physical cargo. The carrier, master or authorised agent must seek the appropriate manifest correction from Customs; the importer or licensed agent should then seek the applicable iCMS entry alteration, supported by the corrected documents and a clear explanation. Customs may accept or decline the request. After release, the matter may instead require a demand adjustment, formal review, refund claim or post-clearance-audit response. Preserve the original documents and audit trail; documents should not be altered merely to fit an entry. (EACCM Regulations 26, 27 and 110.)
- Can I obtain release of goods while a valuation, HS classification or origin dispute is pending?
Possibly, but release is not automatic. Make a written request stating the issue, the goods and the supporting evidence. For ad valorem goods, a provisional entry may be used and Customs may require an additional deposit before the entry is perfected within the allowed period. Separate early-delivery provisions may also apply to specified urgent goods against a Customs bond or other security. In practice, Customs may require payment under protest or a bank guarantee; obtain the terms in writing. Release does not settle the dispute, and any final assessment, review decision or refund remains subject to the applicable law. (EACCMA section 38; EACCM Regulation 49.)
- What should I do if cargo is short-landed, short-shipped, missing, damaged or destroyed before release?
Notify the carrier, terminal or warehouse and the clearing agent immediately, and obtain the carrier’s tally, short-landing, damage or survey report. The carrier, master or authorised agent may need to apply for a manifest amendment and must support the stated reason—for example, non-shipment, over-carriage, loss, theft or destruction before arrival. Do not finalise an entry that does not reflect the verified cargo. Where goods are damaged, pillaged, lost or destroyed in circumstances recognised by the law, remission or refund may be available on written application with evidence. (EACCM Regulations 26, 27, 143, 144 and 147.)
- What happens if cargo is not entered, cleared or removed within the permitted time?
The statutory Customs timeline is different from a carrier’s or terminal’s commercial free time. Under EACCMA, imported goods generally must be entered within 21 days after discharge begins (or, for vehicles, after arrival); unentered goods may be moved to a Customs warehouse, and goods entered but not removed after 21 days are deemed warehoused. Warehoused goods may, after the prescribed public notice, be treated as abandoned and sold; perishable goods and animals may be sold without notice. Act immediately with the agent, carrier and facility operator—storage and demurrage can continue while Customs time limits run. (EACCMA sections 34 and 42.)
- Can I claim a refund, credit or set-off where Customs taxes were overpaid or paid under protest?
Yes, where there is a lawful basis—for example, an error, a successful review or appeal, or a recognised remission/refund event. Keep the entry, assessment, payment evidence, calculation, correspondence and the written outcome. A claim for overpaid tax is made in the prescribed manner; under section 47 of the Tax Procedures Act, KRA may first apply a confirmed overpayment against outstanding tax liabilities before refunding any balance. Customs-specific remission and refund rules also apply in cases such as qualifying damage, loss, destruction or abandonment. If payment is made under protest, state that basis in writing and retain proof. (Tax Procedures Act section 47; EACCMA section 144; EACCM Regulations 143–148.)
- How is a Customs bond or bank guarantee discharged, and what happens if it expires?
Discharge depends on the procedure. Customs normally requires proof that the obligation has been completed: for example, verified export or arrival for transit, re-export or lawful home-use conversion for temporary importation, or lawful ex-warehousing, re-export or compliance with conditions for warehoused and exempt goods. Submit the required discharge or cancellation application and retain the official evidence of discharge. For transit, the Regulations prescribe an application for cancellation/refund supported by export evidence. Keep security valid until Customs formally discharges it; a failure to discharge the procedure can expose the importer and guarantor to duty, enforcement action and penalties. (KRA SCT guidance; EACCM Regulation 104.)
- How do I verify a clearing agent, and what authority should I give the agent?
Use the current KRA list of licensed Customs agents and confirm that the firm’s licence is valid for the period in question. Give the agent a written authority and signed engagement that identify the importer, scope of work, responsibilities, fees, payment controls and access to documents. The authority should not permit unsupported changes to the goods, value, HS code, origin or tax treatment. Obtain copies of the lodged entry, assessment, payment evidence, release documents and all correspondence. EACCMA requires an agent acting for an owner to be duly authorised in writing. (EACCMA sections 145 and 146; EACCM Regulations 149–152.)
- Can I claim duty drawback when imported goods or qualifying manufactured products are exported?
Duty drawback is not automatic merely because goods are exported. The claimant must meet the applicable drawback conditions, register where required, maintain production and stock records, and submit the prescribed claim and export evidence. The Regulations require the Commissioner to be satisfied about the actual quantity exported or otherwise qualifying, and generally do not allow drawback on materials that entered tax-free. Plan the claim before export so that Customs supervision, yield/rate information and documentary requirements can be met. (EACCM Regulations 139–142; KRA Customs glossary.)
- What must I do before a temporary-importation period expires?
Before the authorised period ends, arrange re-export and obtain Customs confirmation, or apply in writing for an extension or a lawful conversion to home use with payment of the applicable taxes. The permitted period and documentation depend on the goods and procedure; motor vehicles, for example, have specific temporary-import rules. Do not assume that every temporary import has the same period, and do not allow the security to expire before the procedure is formally discharged. Failure to re-export, extend or convert the goods can trigger recovery under the bond and other enforcement action. (EACCM Regulations 132–138.)
- Can goods be repacked, sorted, split, sampled or transferred while under Customs control?
Only with Customs permission and on the conditions set by Customs. For warehoused goods, the owner applies in writing and Customs may permit operations such as packing, repacking, sorting, lotting, weighing, measuring and related handling, subject to supervision, seals, stock records and other conditions. Do not break seals, move cargo or alter packages without authority. The applicable procedure and location—for example, a warehouse, transit shed or CFS—may impose additional controls. (EACCM Regulation 70.)
- How do I correct a manifest or transport-document mismatch?
Do not treat a manifest mismatch as a minor entry error. Establish whether the transport document, commercial records or actual cargo is wrong, then obtain supporting evidence from the carrier, supplier, terminal or warehouse. The carrier, master or authorised agent—not the importer acting alone—must request the Customs manifest amendment and state the reason. Once Customs accepts the corrected cargo information, align the Customs entry and supporting file. Report an actual shortage, excess or damage before release and retain the correspondence. (EACCM Regulations 26, 27 and 110.)
- What is an Authorised Economic Operator (AEO), and can it speed up Customs clearance?
An AEO is a business approved by KRA as meeting prescribed Customs-compliance and supply-chain-security standards. Depending on its approval scope, an AEO may receive facilitation benefits such as more streamlined Customs procedures and risk-based treatment. It is not a waiver of correct declaration, permits, taxes, valuation, classification or post-clearance audit. Only KRA approval confers AEO status; an importer should assess the current eligibility criteria, compliance history and operational requirements before applying. (KRA AEO guidance.)
- Release, Delivery and Post-Clearance
- What happens after lodging the entry?
The declaration is assessed and routed through risk management. This increasingly includes automated and AI-assisted analysis of scanned cargo images and supporting documents, alongside the declared data and compliance history. It may be cleared, referred for document review, scanned, physically verified or held for partner-agency controls. A green/no-intervention outcome is not permanent immunity from later audit.
- How are Customs taxes paid, and why must I obtain the final entry and payment evidence?
After the entry is lodged, iCMS calculates the Customs duty, VAT, excise duty, IDF, RDL and any other charge that applies, and generates the official assessment/payment reference (PRN/e-slip). Payment must be made only through an authorised Government/KRA payment channel using that reference—for example the official PayBill 222222 or another authorised channel indicated on the payment slip. Do not pay Customs tax in cash, into an agent’s personal account or against a WhatsApp quotation. The importer should obtain and keep: the final iCMS-generated Customs entry; the assessment/payment slip showing the PRN and tax breakdown; the bank, card or mobile-money confirmation matching the PRN and amount; and the Customs release record. The word “original entry” should mean the final system-generated entry and its complete assessment trail, not a screenshot, altered PDF or retyped tax computation. These records prove the importer, goods, HS codes, Customs value, tax basis, taxes assessed and payment. They are essential for post-clearance audit, input-VAT analysis where eligible, refunds, disputes and accounting. To prevent overcharging or fabricated demands, compare the total Customs tax on the iCMS assessment with the official payment reference and receipt, confirm that the importer’s name/PIN and entry number are correct, and require the agent to separately itemise non-Customs costs such as freight, terminal, carrier, storage, delivery and agency fees. Before authorising payment, the importer should also compute an approximate Customs-tax figure from the declared Customs value, HS code, origin, applicable duty rate, VAT, excise duty and levies. The estimate will not replace the iCMS assessment, but it is an important reasonableness check against the amount requested. If a document or payment cannot be independently reconciled, stop payment and verify it with KRA or the bank/payment channel before release. (KRA payment guidance: iCMS-generated payment slip/PRN and Government PayBill 222222.)
- What happens at physical verification?
Customs and/or partner agencies reconcile the cargo and records: package count, marks, description, model/serial number, quantity, condition, HS classification, Customs value and permit compliance. The officers may also review alerts or discrepancies generated through automated/AI-assisted analysis of scanned images and supporting documents, as well as findings from human analysts. Attend through the authorised agent, provide technical and value evidence, record discrepancies.
- What if Customs changes the code or value?
Request the legal and factual basis. At release points, officers will often not issue a formal written valuation or tariff decision; instead, the matter may be referred to KRA’s Valuation and Tariff Headquarters at Sameer Business Park for a written decision. Respond using product literature, legal notes, valuation evidence and correspondence. If a formal decision is disputed, use the statutory review/objection route within the applicable deadline; get advice quickly because time limits are strict.
- Are port/airport and carrier charges Customs tax?
No. Terminal/port/airport charges, shipping-line delivery orders, container deposits, storage, demurrage, inland transport and professional fees are separate from Customs taxes. Ask for a segmented estimate and supporting invoices.
- What are demurrage and storage?
Demurrage is generally a carrier charge for equipment held beyond free time; storage is generally a terminal or warehouse charge for cargo held beyond free time. Terms vary. Missing permits, documents, funds or delivery planning, as well as unresolved Customs queries, valuation or tariff referrals, physical-verification issues, and queries or approvals required from other Government of Kenya agencies, can make these charges escalate rapidly.
- What is carrier delivery release?
It is the shipping line/airline/forwarder authority for cargo delivery after its documents, original-B/L or telex/electronic release conditions and charges are satisfied. It is separate from Customs release.
- What happens after Customs release?
Complete terminal/carrier requirements, settle authorised charges, book transport, obtain gate-out documentation and complete any final exit/knock-off control. Inspect container/seal, packages and condition at collection and retain proof of handover.
- When does the clearing agent’s responsibility end?
It depends on the agreed scope: Customs release, gate-out, handover to the transporter or delivery to the importer’s premises. The safest approach is to set out the importer’s and clearing agent’s respective responsibilities in a signed quotation or engagement letter. This should clearly allocate responsibility for Customs clearance, storage, demurrage, delivery, cargo loss or damage, empty-container return, insurance and any third-party charges.
- What records should I retain?
Keep the complete file: contracts, invoices, proof of payment, IDF, permits, origin and conformity documents, transport records, valuation evidence, entry, assessment, tax payments, releases/gate-out and correspondence. This supports post-clearance audit, tax, warranty and insurance claims.
- Can KRA audit after release?
Yes. Clearance is not the end of compliance. Customs may perform post-clearance audit or query classification, value, origin, permits or taxes. A coherent import file and consistent commercial trail are essential.
- What most often causes delay?
Wrong HS code; vague description; missing permit; absent CoC/origin evidence; invoice, packing list or manifest mismatch; weak valuation evidence; No Marine insurance; unpaid charges; late carrier release;
Roles of a Clearing and Forwarding Agent
A clearing and forwarding agent acts as the importer’s operational representative in moving a consignment through the Customs, regulatory, carrier and terminal process. The importer remains responsible for the truth of the declaration, the commercial documents, permits, payment authority and compliance of the goods.
Pre-shipment advisory: Reviews documents, identifies information gaps, coordinates HS classification advice, checks likely permits and supports IDF preparation.
Customs declaration: Lodges the entry through the authorised Customs system, attaches/supports required documents and communicates assessment, queries and release status.
Regulatory coordination: Liaises with KEBS and applicable partner government agencies for permits, inspection, sampling, releases and exemptions where authorised.
Valuation and HS support: Explains the assessed duty, VAT, excise and levies; presents the importer’s valuation evidence; and supports the declared HS classification and Customs value by explaining the product facts, applicable HS legal notes, tariff interpretation and value documents to Customs officers. The clearing agent seeks to demonstrate that the declared classification and value are accurate in case they are contested.
Port, airport and carrier release: Coordinates delivery order/airline release, terminal/port charges, container availability, gate pass and cargo collection.
Inspection and delivery coordination: Arranges attendance at scanning/verification, books transport when instructed, coordinates loading, delivery and empty-container return.
Records and reporting: Provides copies of entry, assessment, receipts, release and delivery documents; keeps the importer informed of delays, charges and outstanding actions.
Professional boundary: Must not misdescribe goods, understate value, use an unauthorised exemption or make a false declaration. The agent should act only within written authority and applicable licensing rules.
HS Classification Disputes: Causes, Defence and Supporting Documents
A classification position should be built from the imported article’s objective characteristics and the legal tariff text, applying the General Interpretative Rules (GIRs), Section Notes, Chapter Notes, heading/subheading wording and relevant Explanatory Notes. A commercial description or supplier HS code is only supporting information; it does not replace this legal analysis.
Q. What commonly causes an HS classification dispute?
- Frequent causes are a vague or generic invoice description; reliance on a foreign supplier’s code without checking the EAC CET; an incomplete technical documents; an entry description that does not match the actual product; confusion between a complete machine, a part, accessory, component or set; failure to identify the essential character or principal function; overlooking a Section or Chapter Note; applying a residual heading before considering a specific heading; wrong treatment of incomplete/unassembled goods;
Q. How should I support my HS classification when Customs disagrees?
- Start with a written classification opinion that identifies the competing headings and then applies the GIRs in sequence. Quote the relevant legal heading text, Section/Chapter Notes and Explanatory Notes; explain the product’s objective characteristics and function; address why the proposed Customs alternative does or does not apply; and conclude at the correct EAC CET tariff line. Match every factual statement to a document, photograph, test report or manufacturer evidence. Do not argue from duty rate, commercial convenience or a previous supplier declaration alone.
Q. Which documents should be ready to support an HS code?
- Keep a classification file containing: (1) detailed commercial invoice and packing list; (2) manufacturer catalogue, brochure, technical datasheet and operating manual; (3) clear product photographs, packaging/label images and nameplate photographs showing make, model, serial number, ratings and manufacturer; (4) manufacturer’s written description of function, operating principle and intended use; (5) composition/material specification, SDS/MSDS, certificate of analysis or laboratory test report for chemicals/materials; (6) drawings, product schematic, bill of materials, parts list and configuration list for machinery or systems; (7) process-flow or installation diagram where function depends on how the article is used; (8) samples or demonstration/video where practical; (9) purchase order, contract and correspondence confirming the exact configuration; (10) applicable regulator approvals, standards certificates and test reports; and (11) any advance ruling, published Customs ruling or previous entry used only as supporting, not conclusive, evidence.
Q. What should a good written classification response contain?
- Identify the Customs entry and goods precisely; state the importer’s proposed HS code and Customs’ proposed classification; describe the goods using objective technical evidence; cite the relevant GIRs, Section/Chapter Notes and tariff wording; apply those provisions logically; address alternative headings and exclusion notes; state the proposed EAC CET subheading; attach an indexed evidence bundle; and request the written legal and factual basis for any contrary decision. Keep the response concise, technical and fully consistent with the supplier documents and the physical goods. Professional, factual engagement with Customs officers is essential; personal remarks do not support a classification position.
Q. How should I handle machines, parts and sets?
- Explain whether the articles are imported complete, incomplete/unassembled, separately presented, or as a set for retail sale. For machinery, test the relevant Section XVI Notes, especially the rules for composite machines, functional units and parts. For sets, establish whether the GIR 3(b) essential-character rule applies. Provide installation layout, wiring or piping drawings, bill of materials and a manufacturer statement showing whether the components work together as one functional unit or have independent functions.
Q. What should I do before shipping a repeat product?
- Create a product master classification file with the approved product description, EAC CET code, legal rationale, photographs/specifications, permits and a version-controlled list of changes. Revisit classification if the material, composition, function, model, accessories, packaging, software, origin or configuration changes. Where material uncertainty remains, seek a written advance ruling before shipment.
Customs Valuation: How Customs Determines the Value of Imported Goods
Customs valuation establishes the value used to assess ad valorem Customs duty and the import taxes and levies that use Customs value in their base. It is not simply the amount an importer chooses to show on an invoice. Under the EAC valuation framework, Customs must use the prescribed methods in sequence and base its decision on objective, supportable information.
Q. What is the first and preferred valuation method?
- The first method is the transaction value: the price actually paid or payable for the goods when sold for export to the importing Partner State, adjusted where the law requires. It is normally used where there is acceptable evidence of the sale, no disqualifying restrictions or conditions, and any buyer–seller relationship did not influence the price.
Q. How can iCMS import-history data affect valuation?
- Customs retains import-declaration data in iCMS and can compare the declared value, unit price, description, HS code, origin, supplier, condition, quantity and transaction terms against prior imports and other comparable imports. A material difference in value for the same or comparable goods can trigger a valuation-risk alert or query. An alert is not, by itself, a legal basis to reject transaction value; however, it means the importer should be ready to explain the difference with primary commercial evidence.
Q. Are discounts allowed for Customs valuation?
- Yes. A genuine commercial discount may form part of the transaction value, but it must be real, available at the time of sale and supported by evidence. Keep the supplier’s price list, written discount policy or campaign terms, quotation, purchase order, contract, invoice showing the discount, correspondence, proof of payment and evidence that the discount applies to the exact buyer, quantity, product, period and terms. A post-import, unexplained or selectively created discount is vulnerable to challenge.
Q. What is added to the invoice price to reach Customs value?
- Required additions, to the extent they are borne by the buyer and not already included, can include commissions and brokerage (other than buying commissions); containers and packing; assists supplied by the buyer free or at reduced cost (for example materials, components, tools, dies, moulds, consumables, and qualifying engineering/design undertaken outside the importing Partner State); royalties or licence fees the buyer must pay as a condition of sale; the seller’s share of later resale proceeds; and transport, loading/handling and insurance to the place of importation. Each addition must be supported and apportioned reasonably where necessary.
Q. Can post-importation costs be excluded?
- Charges that arise after importation, such as separately identified post-import transport, construction, erection, assembly, maintenance or technical-assistance charges, may be excluded where the valuation rules allow and the documents clearly distinguish them. Import duties and taxes themselves do not form part of Customs value.
Q. What happens if transaction value cannot be accepted?
- Customs must apply the valuation methods sequentially: (1) transaction value of the imported goods; (2) transaction value of identical goods; (3) transaction value of similar goods; (4) deductive value; (5) computed value; and (6) a reasonable fall-back method consistent with the valuation principles. The importer should request confirmation of the proposed method, the comparable data or calculations relied upon, and the reasons why an earlier method was not accepted. Where a formal valuation decision is made, request a written, reasoned response. An internal iCMS message or workflow note should not be treated as a substitute for a formal written valuation decision.
Q. What are identical and similar goods methods?
- These methods use accepted transaction values for goods exported at or about the same time to the importing country. Identical goods are the same in all respects apart from minor appearance differences. Similar goods are not alike in all respects but have characteristics and component materials, perform the same functions and are commercially interchangeable. Customs should make relevant adjustments for commercial level, quantity, freight and other demonstrated differences.
Q. How does deductive value work?
- Deductive value starts from the unit price at which the imported goods, or identical/similar imported goods, are sold in the importing country in the greatest aggregate quantity. Deductions are made for commissions/profit and general expenses, inland transport and insurance, Customs duties and taxes, and value added by processing where applicable. It is evidence-heavy and relies on reliable local sales records.
Q. How does computed value work?
- Computed value is built from the producer’s cost of materials and fabrication/processing, profit and general expenses normally reflected in export sales to the importing country, and transport/insurance and related costs to the place of importation. It generally requires cooperation and verifiable records from the foreign producer; it is not a figure an importer may estimate without evidence.
Q. What is the fall-back method?
- The fall-back method is used only after the preceding methods cannot be applied. It must use reasonable means consistent with the valuation principles and available data; it is not permission to apply an arbitrary minimum price. Customs should explain the information and reasoning used, subject to lawful confidentiality restrictions.
Q. Does a related-party sale automatically fail transaction value?
- No. Related parties may use transaction value if the relationship did not influence the price. The importer can support this with the circumstances of sale and, where available, close comparison with recognised test values. A transfer-pricing policy may be useful evidence, but it is not by itself determinative for Customs valuation because the legal tests and timing can differ.
Q. What documents should be ready for a valuation query?
- Maintain a valuation pack: signed contract and purchase order; commercial/pro forma invoice; proof of payment and bank trail; freight and insurance invoices; price lists/catalogues; correspondence on discounts, rebates and credit terms; royalty/licence agreements; assists and cost-allocation calculations; related-party and transfer-pricing records where relevant; transport documents; and evidence of post-import charges kept separate. Ensure values, quantities, currency, Incoterm and parties reconcile across documents.
Q. What are my practical rights if Customs has doubt about value?
- Engage early and submit primary commercial evidence. Ask for the precise concern, the valuation method being applied and the basis for any adjustment. Give a written response and retain proof of submission. If a formal decision remains disputed, use the EACCMA review and appeal path described in this guide within the statutory deadlines; do not allow storage pressure to replace a documented valuation position.
Q. What is a Customs advance ruling in Kenya, and what are its advantages?
- A Customs advance ruling is a written, advance binding decision issued by the Commissioner under section 248A of EACCMA for a person intending to import goods. It may address tariff classification, rules of origin or the appropriate Customs-valuation methodology/criteria for the stated facts. Apply in writing before importation and provide sufficient, complete product and transaction information. KRA states that it should issue the ruling, or give reasons why it cannot do so, within 30 days after receiving sufficient information.
The ruling is binding on both KRA Customs and the applicant for the stated goods and conditions for up to 12 months. Its practical advantages are clearer pre-shipment decisions, reduced risk of a classification, origin or valuation dispute at the release point, better tax and landed-cost planning, and potentially faster processing at the port of entry. KRA’s published guidance describes the application as free of charge.
Apply with a detailed factual file: applicant details; product description, brand/model, composition, function and use; catalogues, specifications, photographs, samples/video where useful; country of origin; proposed code, origin position or valuation methodology; contracts and other commercial evidence; relevant permits; import timeline; and any prior rulings or pending proceedings. The ruling is not a general precedent for another importer, a blanket exemption from tax or a substitute for product permits. It may be modified, revoked or annulled where the law or relevant conditions change, obligations are not met, or the application was incomplete, incorrect, false or misleading.
KRA Benchmark / Minimum-Risk Values
Many products are subject to KRA valuation-risk profiles, reference values or minimum-risk benchmarks. iCMS also retains Customs-import data and can flag material differences between the declared unit value and comparable imports of the same or similar goods. Before shipment and before lodging the entry, compare the declared unit value and Customs value against the relevant benchmark for the exact product, condition, model, origin and period. A benchmark or iCMS risk alert is a risk-control tool; it does not automatically replace the legally declared transaction value. Where the declared value is below or materially different from the benchmark or comparable import history, prepare credible commercial evidence before entry and be ready to explain the difference.
- Obtain the supplier invoice, purchase order/contract, proof of payment, freight and insurance invoices, catalogue/price list and correspondence explaining price terms or discount.
- Check whether the benchmark is for identical goods, comparable goods, the same condition (new/used/refurbished), country of origin and the current period.
- If KRA raises reasonable doubt, respond with primary evidence and request the basis of any valuation adjustment. Do not use a benchmark as a substitute for the sequential Customs valuation methods.
- Keep the valuation file after release: benchmarks and comparable values may be revisited in post-clearance audit.
Imports Between Related Companies
An import between related companies is not automatically unacceptable, but it receives closer valuation scrutiny. The importer should be able to show that the relationship did not influence the price for Customs purposes and that the transaction is commercially supportable and at arm’s length where transfer-pricing rules apply.
- Intercompany supply agreement; purchase order; commercial invoice; payment evidence and freight/insurance documents.
- Group structure and relationship disclosure; transfer-pricing policy; local file/master file or other transfer-pricing analysis available to the importer.
- Functional analysis, selected transfer-pricing method, comparable uncontrolled prices or other benchmarking, calculations and price-adjustment factors.
- Manufacturer/seller price lists, sales to independent customers where available, discount policy, credit terms, royalty/licence arrangements and evidence of assists or commissions.
- Board approvals, correspondence and accounting records that explain the commercial rationale for the import price.
KRA Customs Dispute-Resolution Path
Use the statutory route promptly once KRA makes a Customs decision or omits to make a decision. Keep the entry, assessment, correspondence, technical/valuation evidence, inspection records and proof of service together. Do not wait until cargo storage or statutory deadlines have escalated.
KRA’s IRO/TRU notice explains that, under Gazette Notice No. 1036 and the Commissioner General’s delegation under section 11 of the KRA Act, the Customs dispute-review mechanism under sections 229 and 230 of EACCMA is handled through the Commissioner responsible for Tax Dispute Resolution. The rollout placed post-clearance audit applications first (from August 2025), tariff, valuation and exemption applications next (from September 2025), and bonds and other Customs matters from November 2025.
The supplied notice specifically directs post-clearance audit review applications from 1 August 2025 to the IRO under Legal and Board Services, by email to [email protected] or hand delivery to the Independent Review of Objections offices, 7th Floor, Ushuru Pension Towers, Elgon Road, Upper Hill, Nairobi. Confirm the current channel before filing, particularly for tariff, valuation, exemption, bonds and other Customs matters, and retain evidence of delivery.
Q. How should I raise a complaint about a Customs delay, system problem or officer conduct?
- First distinguish a service complaint from a formal Customs dispute. A complaint may concern delay, poor communication, system access, process handling, conduct or another unsatisfactory service issue. Give KRA a concise written account with the importer’s PIN, entry/IDF or manifest reference, goods and location, dates and times, the specific issue, names or designations where known, supporting correspondence/screenshots and the remedy requested. For Customs process enquiries or complaints, KRA lists [email protected] and [email protected]; general complaints may also be lodged through the Complaints and Information Centre ([email protected]), KRA offices or the current KRA telephone channels. Ask for a complaint reference and retain proof of submission. A complaint does not suspend cargo charges, amend an assessment or extend the 30-day statutory period for a review under section 229 of EACCMA. If the issue is a Customs decision or omission affecting tax, valuation, HS classification, origin, exemption or release, file the section 229 review separately and on time. Suspected corruption, fraud or a request for an improper payment should be reported through KRA’s dedicated integrity/whistleblowing channels, with evidence preserved. (KRA Complaints and Information Centre; EACCMA sections 229–230.)
- Clarify at the operational level: request the written basis for the classification, valuation, origin, permit or tax position and submit factual/technical evidence to the responsible Customs office.
- Apply for review under section 229 of EACCMA: a person directly affected by a Commissioner’s decision or omission applies in writing within 30 days, stating the grounds. Preserve evidence of filing and service. For the relevant Customs-review category, lodge it through the Independent Review of Objections (IRO) / Tax Dispute Resolution route as directed by KRA; verify the current email, physical address and filing format from the current KRA notice before filing.
- Commissioner’s review decision: The Commissioner must communicate the review decision in writing, stating the reasons, within 30 days after receiving the application and any further information properly required. If no decision is communicated within that period, the application is deemed allowed.
During the review, consider requesting release of the goods upon payment of the disputed duty or provision of acceptable security, where appropriate. In practice, KRA may not accept an ordinary security bond for disputed tax and may instead require a bank guarantee or payment under protest. If the taxpayer succeeds, the disputed amount may be refunded or, where permitted, credited against future import liabilities. Any payment under protest, guarantee arrangement or request for a credit/refund should be clearly documented in writing, identifying the entry, disputed amount, grounds of dispute and reservation of the importer’s rights.
- Appeal to the Tax Appeals Tribunal under section 230 of EACCMA: if dissatisfied with the review decision, lodge the appeal within 45 days after being served with it, and serve a copy on the Commissioner. Follow the Tribunal’s applicable procedure and filing requirements.
- Appeal on a question of law to the High Court: an aggrieved party may appeal from the Tribunal as provided by the Tax Appeals Tribunal Act and the relevant procedural rules. Seek legal advice immediately because time limits and jurisdiction matter.
- Further appellate/judicial remedies: where permitted by law, pursue the appropriate appellate route; judicial review/constitutional relief is exceptional and normally should not bypass an available statutory remedy.
Q. Can KRA detain my current container because an earlier Customs-dispute debt remains unpaid?
- Yes—potentially. Section 130(1) of the East African Community Customs Management Act, 2004 (EACCMA) treats duty payable on goods as a civil debt due to the Partner State and makes the owner liable. More importantly, section 130(2) provides that goods under Customs control belonging to a person from whom duty is due, including goods later imported or entered for export by that person, are subject to a lien for that debt and may be detained until it is paid. KRA may therefore hold a current container even where that container’s own classification, valuation and taxes are not disputed, if Customs duty is legally due from the same importer or owner in respect of an earlier matter.
A post-clearance short-levy demand is particularly relevant. Under section 135(1), a person required to pay a short-levied amount must pay it when demanded by the proper officer, and that amount may be recovered as if it were duty payable on the relevant goods. Section 135(2) deems the amount due on service of the demand note. If it is not paid within 30 days, a 5% penalty becomes payable, followed by 2% for each month of continuing default. Subject to the fraud exception, section 135(3) generally limits a short-levy or erroneous-refund demand to five years. A valid and served unpaid demand can therefore provide the duty-debt basis for a section 130(2) lien.
EACCMA provides other recovery mechanisms as well. Under section 130(3), if duty or a penalty remains unpaid one month after its due date, the Commissioner may authorise distress against the debtor’s goods, plant, premises, vehicles and other property. Section 131 permits a written agency notice to a person holding the debtor’s money or dutiable goods. Section 132 permits a charge over the debtor’s land or buildings after the prescribed notice and non-payment period. Sections 147 and 148 also provide that a duly authorised clearing agent may be personally liable for duties and acts performed for the importer, without relieving the importer of liability. Section 42(8), by contrast, concerns charges due in respect of goods held in a Customs warehouse and is not the principal general power for an earlier Customs debt.
The importer should immediately request the legal and factual basis in writing: the provision relied upon, normally section 130(2); the earlier demand note, assessment or decision; the amount, penalties and computation; proof and date of service; confirmation that the debtor is the person recorded as owner/importer of the current goods; and the status of any review, appeal, payment arrangement or security. If the underlying demand is disputed, lodge or pursue the section 229 review within the applicable deadline and, if necessary, appeal under section 230. Section 229 allows release of goods affected by a review on payment of duty or provision of security determined by the Commissioner. Do not assume that filing a review alone lifts a section 130 lien—obtain KRA’s written confirmation of the release terms.
Key EACCMA Provisions Every Importer Should Know
The following is a practical, non-exhaustive guide to high-impact provisions in the East African Community Customs Management Act, 2004 (Revised 30 June 2020). It should be read with the Fourth Schedule (Customs valuation), Fifth Schedule (exemptions), current EAC Gazette amendments, Kenya tax laws and product-specific requirements.
Q. What is the core Customs-valuation section? (Section 122)
- For ad valorem imports, section 122(1) requires Customs value to be determined under the Fourth Schedule, not by an arbitrary figure. Under section 122(2), the importer is entitled, on written request, to a written explanation of how Customs value was determined. If final valuation is delayed, section 122(3) allows delivery at the importer’s request against sufficient guarantee, deposit or other security. Section 122(4) preserves Customs’ right to test the truth and accuracy of valuation statements, documents and declarations.
- When must KRA/Customs give a written, reasoned response? (Sections 122 and 229)
- Two protections are especially important. First, section 122(2) gives an importer a written explanation of the Customs-value determination upon written request. Second, after a section 229 review application, the Commissioner must communicate the decision in writing and state the reasons within 30 days after receipt of the application and any further requested information. If no decision is communicated in time, section 229(5) treats the review as allowed. Keep the request, evidence of filing and every response.
- How long do I have to enter cargo, and are these “free days”? (Section 34)
- The whole cargo of an aircraft, vehicle or vessel must generally be entered within 21 days after commencement of discharge, or, for vehicles, on arrival, unless the proper officer allows more time. This is a Customs-entry period, not a promise of 21 free storage or demurrage days from the terminal, port or shipping line. After the period, unentered goods may be moved to a Customs warehouse; entered goods not removed after expiry are deemed to be in a Customs warehouse. Carrier and terminal free time remains contractual and can expire earlier.
- Which items may be delivered without an entry? (Section 36)
- Subject to the Act and regulations, section 36 permits delivery without entry of mail bags and postal articles in transmission; bona fide passenger or crew personal baggage; human remains; and diplomatic bags. Bullion, currency notes, coin and perishable goods may also be delivered without entry if the proper officer permits it and the owner undertakes to submit the necessary entry within 48 hours. This is narrow and does not cover commercial goods merely because they are small or urgent.
- What happens if documents are incomplete on arrival? (Sections 37 and 38)
- The owner may make the prescribed declaration of insufficient information and, with the officer’s permission, examine the goods. For ad valorem goods, the entry is provisional; Customs may require a deposit, and the importer must provide satisfactory value evidence and make perfect entry within three months or an approved extension. This is a controlled exception, not authority to lodge an inaccurate entry.
- What are common duty-free or relief categories? (Sections 114-119 and Fifth Schedule)
- Duty relief is conditional: section 114 applies the Fifth Schedule and the Council can amend it. Common examples include qualifying passenger baggage and personal effects; low-value accompanied traveller goods within the specified allowance; samples with no commercial value; qualifying seeds for sowing, fertiliser compounds, mosquito nets, certain medical diagnostics/hospital items, approved agriculture/horticulture inputs, relief goods, specialised solar/wind equipment, and approved industry/sector inputs. The exact tariff description, beneficiary, recommendation, quantity, use and approval conditions control. Never claim relief from a generic product name alone.
- What must I do before disposing of duty-free goods? (Section 119)
- Goods imported duty-free or at a reduced rate become liable to duty if disposed of inconsistently with the purpose of the relief. Before disposal, give the Commissioner particulars and pay the duty due. Knowingly disposing of or acquiring such goods without duty payment is an offence, and the goods may be forfeited.
- What are the key offences an importer, agent or supplier must avoid? (Sections 200-205)
- High-risk offences include importing prohibited goods or restricted goods contrary to their conditions (section 200); concealment or deceptive packing/mismatched entry (section 202); false or incorrect entries, declarations, certificates or other Customs documents, fraudulent evasion, unauthorised interference with goods under Customs control, and falsified Customs documents (section 203); and refusing to produce records or perform a required act (section 204). Penalties may include fines, imprisonment, duty in addition to a fine, detention and forfeiture. The precise exposure depends on the offence and facts.
- How long can Customs pursue an offence? (Section 222)
- Proceedings for an offence, and seizure of anything liable to forfeiture, may be commenced within five years from the date of the offence. The business should therefore preserve a complete, reconcilable import record long after release.
- What are the statutory dispute-resolution deadlines? (Sections 229 and 230)
- A person directly affected by a Customs decision or omission applies for review in writing within 30 days, stating the grounds. A late application may be accepted for absence, sickness or another reasonable cause if there was no unreasonable delay. The Commissioner has 30 days after the application and further information to give a written reasoned decision; silence is deemed allowance. An appeal to the Tax Appeals Tribunal is lodged within 45 days after service of the review decision, with a copy served on the Commissioner.
- Can Customs carry out post-clearance audit, and how far back? (Sections 234-236)
- Yes. Owners must keep Customs documents for five years. Within five years of importation, exportation, transfer or manufacture, Customs may require books, records, documents, answers and declarations on weight, quantity, value, cost, selling price, origin and destination. The Commissioner may verify entries through records, computer data, business systems and commercial documents; question relevant persons; inspect premises; and examine goods where possible. Failure to comply may block later deliveries/exports/transfers and is an offence.
- Who ultimately carries the compliance risk when an agent acts? (Sections 146-148)
- An authorised agent may perform Customs acts for the owner only with written authority, and the agent is personally liable for duties and required acts. Section 148 also keeps the owner liable for the agent’s acts and declarations, including prosecution for an offence committed by the agent in relation to the goods, subject to the stated limitation on imprisonment. Give written authority, review every entry and maintain control of product facts, value evidence, permits and approvals.
- Can a clearing agent be liable for a Customs offence committed by the cargo owner? (Sections 147, 148 and 208)
- Not merely because the person is the owner’s clearing agent. Section 148 principally imposes the reverse responsibility: an owner who authorises an agent remains liable for the agent’s acts and declarations. It does not create an automatic rule that an agent is criminally liable for an offence committed independently by the owner, without the agent’s involvement. Liability will depend on the agent’s authority, knowledge, conduct and the particular offence.
Section 147 provides: “A duly authorised agent who performs any act on behalf of the owner of any goods shall, for the purposes of this Act, be deemed to be the owner of such goods” and is “personally liable for the payment of any duties … and for the performance of all acts … which the owner is required to perform”. This means an authorised agent who lodges or otherwise performs Customs acts cannot treat the entry as someone else’s responsibility. The owner is not relieved of liability.
Section 148 provides that an owner who authorises an agent “shall be liable for the acts and declarations of such duly authorised agent and may, accordingly, be prosecuted for any offence committed by the agent in relation to any such goods as if the owner had himself or herself committed the offence”. It also preserves the agent’s own exposure: nothing in the section relieves the agent from liability to prosecution for that offence.
An agent may therefore be liable where the agent personally makes, uses, submits, assists with or knowingly adopts a false declaration or document, or otherwise participates in the owner’s unlawful conduct. Section 208 states: “A person who aids, abets, counsels or procures the commission of an offence under this Act shall be deemed to have committed such offence and shall be liable to the penalty prescribed for such offence.” Depending on the facts, section 203 (false documents/declarations) and other offence provisions may also apply.
Practical protection: obtain and retain the importer’s written authority, accurate commercial and technical documents, permits, valuation evidence and written instructions. Record material queries and corrections. Refuse to lodge or amend an entry that the agent knows, or has clear reason to believe, is false or unsupported; escalating concerns in writing is safer than relying on verbal assurances.
Key Operational Rules Under the EAC Customs Management Regulations, 2010
These Regulations set the detailed operational requirements that support the Act. They refer to prescribed forms such as Form C17; in live Kenya processing, the applicable electronic system and current Customs instructions should be used, while ensuring all legally required particulars and documents are provided.
- What must an import entry contain and how are split entries handled? (Regulations 39-40)
- Imported goods are generally entered using the prescribed Form C17, subject to specified exceptions. When a single consignment is split across separate entries, each entry must refer to the others. In practice, ensure the iCMS/Customs declarations, invoice, packing list, Bill of Lading or Air Waybill, manifest and any supporting permit reconcile across every split entry.
- What is the passenger green/red channel rule? (Regulations 43-46)
- The green “Nothing to Declare” channel is for passengers without baggage or with baggage containing only goods that are not dutiable, prohibited or restricted. The red “Goods to Declare” channel is for dutiable, prohibited or restricted goods. A passenger must declare baggage and articles carried, orally or in writing as required. Do not remove baggage from the examination area until Customs authorises removal and any duty due is paid.
- What happens to unclaimed or unaccompanied baggage? (Regulations 47-48)
- Baggage unclaimed or uncleared after one day of arrival may be deposited in a Customs warehouse. If it remains unclaimed for seven working days, it is handled under the Act’s warehouse/abandonment rules. Unaccompanied baggage requires a declaration using the prescribed entry form; it should not be treated as an informal passenger allowance.
- Can urgent goods be delivered before the formal entry is passed? (Regulation 49)
- For bullion, currency notes, coins, perishable goods or other goods in special circumstances, the owner may apply for early delivery, provide the required Customs bond or other security, and then enter the goods within 48 hours of delivery. This is an exceptional controlled release, not a substitute for normal declaration, permits or payment of duty.
- What should an importer prepare for physical examination? (Regulations 50-53)
- The importer may be required to provide special implements where normal examination tools are unsuitable; bulk goods may need to be packed into even net-weight packages before delivery; and an application may be made for examination at private premises where the goods cannot reasonably be examined in the transit shed or Customs area. Written permission and imposed conditions must be obtained before moving or handling the goods.
- Which goods are not suitable for warehousing? (Regulations 64-66)
- The Regulations list goods that may not be warehoused, including trade acids, arms, ammunition, explosives, fireworks, perishable goods, certain combustible or inflammable goods, matches other than safety matches, dried fish and any further goods gazetted by the Commissioner. Warehoused goods must be securely packed; an insecure consignment may be refused warehousing, with the owner bearing the risk and cost of return to Customs control or home-use entry.
- Can I repack, sort or transfer goods in a warehouse? (Regulations 68-73)
- Removal, export or use of warehoused goods as stores can require a bond. Repacking, sorting, lotting, bulking, packing and approved assembly/manufacture require Customs permission and compliance with the imposed conditions. Warehouse ownership transfers require the prescribed transfer form signed by both parties. Inter-port warehousing or re-warehousing is “under bond” and delivery requires the proper officer’s authority.
- What are the key controls for transit cargo? (Regulation 104)
- Transit goods require an entry, supporting documents and Customs bond/security. They must move on the approved route, generally within 30 days from entry unless extended, and normally in a sealed and approved vehicle. The goods and transit entry must be produced at the approved exit point. Shortages, route diversion, failure to export or delayed proof of export can trigger duty, bond penalties, forfeiture and other enforcement action.
- What is the deadline for transhipment? (Regulations 105-106)
- Goods reported for transhipment require entry and a Customs bond. They must generally be entered and reshipped within 21 days after commencement of discharge, unless the proper officer allows more time. Direct transhipment is possible only with the officer’s permission and conditions.
- Are postal and courier consignments exempt from truthful declaration? (Regulations 112-122)
- No. Customs may accept the foreign postal or courier declaration instead of a normal entry, but the declaration must accurately state description, quantity/weight, origin and value. Commercial postal consignments need a full invoice or statement. Customs may examine or detain articles whose contents do not match documents, or that are prohibited or restricted. Small parcels and courier shipments still require correct valuation, classification and any applicable permit.
EPZ, SEZ, MUB and Customs Cargo Facilities
These terms are often used together, but they describe two different things: special investment/manufacturing arrangements, and Customs-controlled places where cargo is held during clearance. The licence, approval conditions and tax treatment must be confirmed for the particular business and consignment.
Q. What is an Export Processing Zone (EPZ)?
- An EPZ is a licensed export-oriented manufacturing or service regime administered under the EPZA framework. Its central purpose is to support production or services for export. Before selling into Kenya, the enterprise should confirm that the proposed domestic sale is permitted under its current EPZA licence and any applicable licence conditions. Goods released from an EPZ into Kenya’s customs territory are treated as imports and must be entered, assessed and cleared on payment of the applicable import duties, VAT, excise duty and other levies. An unauthorised removal, diversion, false declaration or release without payment of the required taxes can expose the enterprise and responsible persons to Customs enforcement, recovery of duty, penalties, forfeiture and possible suspension or cancellation of the EPZ licence.
Q. What is a Special Economic Zone (SEZ), and how does it differ from an EPZ?
- An SEZ is a broader designated economic area licensed under the SEZA framework. It can support manufacturing, logistics, trade, ICT, services, agriculture, tourism and related activities under its own regulatory and incentive framework. It is generally more flexible than an EPZ and is not limited to export manufacturing. The applicable licence, activity and incentive conditions determine the Customs and tax outcome.
Q. What is Manufacturing Under Bond (MUB)?
- MUB is a KRA Customs manufacturing arrangement, not a geographical zone. A licensed factory may import qualifying inputs under duty suspension, manufacture locally and export the finished goods. Exportation normally discharges the bond. If goods or inputs are instead released for Kenyan consumption, the applicable duties and taxes must be paid in accordance with the approval and Customs requirements.
Q. What is a bonded warehouse?
- A bonded warehouse is a place licensed by the Commissioner for the deposit of dutiable goods on which import duty has not been paid. It allows goods to be stored under Customs control before duty payment, re-export or later local clearance. Duty is normally paid when the goods are ex-warehoused for Kenyan consumption; re-export can avoid local import duty, subject to all Customs conditions.
Q. What is a transit shed?
- A transit shed is a Customs-controlled short-stay cargo shed, usually at a port, airport or border. It receives, holds, examines and releases cargo immediately after arrival or before dispatch. It is a temporary holding point, not a long-term storage or manufacturing regime: cargo must be cleared, transferred, warehoused or moved in transit within the applicable Customs process.
Q. What is a Container Freight Station (CFS)?
- A Container Freight Station (CFS) is a licensed off-port Customs cargo facility that operates as an extension of the port. It may receive containers, facilitate de-stuffing or stuffing, temporarily hold cargo, support Customs and other Government of Kenya agency inspections, and coordinate delivery after the necessary release approvals are obtained. Although cargo may be stored at a CFS, its primary function is port logistics and Customs clearance; it is not, by itself, a bonded warehouse.
Q. What is the simplest way to distinguish these arrangements?
- EPZ, SEZ and MUB are operating, investment or manufacturing arrangements under special regulatory/Customs rules. Bonded warehouses, transit sheds and CFSs are places where cargo is held and controlled during import or export clearance. MUB is not a zone: it can operate from a KRA-approved licensed factory. A transit shed is for short-term arrival/departure handling, whereas a bonded warehouse is for warehousing under duty suspension.
Q. Can you give a practical example of how the arrangements may be used?
- Imported fabric may be stored in a bonded warehouse, transferred under the required Customs controls to an MUB factory for garments manufactured for export, or imported by an EPZ or SEZ enterprise under its licence. A container arriving at Mombasa may first be processed through a CFS, while air cargo at JKIA may be held in a transit shed pending clearance. These are different stages or arrangements, and they do not by themselves remove the need for correct entry, permits, records and Customs approval.
Import Consolidators Versus Self-Importation
A consolidated shipment groups consignments from several owners under a consolidator’s freight and clearance arrangement. It can be convenient for small, low-risk purchases, but it is not the same as a direct import entry in the buyer’s own name and PIN. The choice affects control, tax evidence, regulatory compliance and the ability to account for the purchase properly.
- What is the practical difference between a consolidator and self-importation?
- With consolidated cargo, the consolidator or its nominated party normally arranges freight, deconsolidation and Customs clearance for several owners and is usually shown as the importer of record. With self-importation, the buyer is the importer of record: the buyer’s PIN, commercial documents, permits and direct Customs entry support the clearance, normally through an appointed licensed Customs agent. In both cases, the goods must be correctly declared, classified, valued and covered by all applicable approvals.
- How does iCMS relate to iTax in an import transaction?
- iCMS is KRA’s Customs platform for processing import declarations, tax assessments, cargo controls and release. iTax is KRA’s domestic tax-administration platform for taxpayer registration, returns, payments and ledger records.
When goods are imported and declared using the buyer’s own PIN, the assessed and paid import taxes are reflected in, and can be reconciled with, that importer’s iTax records. However, where a consolidator is recorded as the importer of record, the corresponding Customs and tax data is linked to the consolidator’s PIN and iTax account, rather than to each individual owner of the goods. A delivery note, WhatsApp tax quotation or consolidator receipt cannot substitute for a Customs entry, assessment and payment record issued in the individual importer’s name.
- Can a business claim a purchase expense, input VAT or input excise on consolidated cargo?
- Generally, no claim should be made merely because the business paid a consolidator. For a deductible purchase expense and any input VAT or input-excise credit that the applicable tax law permits, the taxpayer needs the required valid tax documentation and an auditable transaction trail. If the goods were imported and declared in the consolidator’s name/PIN, rather than the buyer’s name/PIN, the buyer will normally lack the import declaration and tax evidence needed to support its own claim. The business should not claim the consolidator’s Customs taxes as its own input tax or input excise.
- What are the main advantages of self-importation?
- It gives the buyer control of the supplier contract, HS code, Customs value, permits, origin proof, entry procedure, duty assessment and release file. It creates a better audit trail for inventory, accounting, deductible cost and eligible input-tax analysis; permits the buyer to claim a lawful exemption or preference where qualified; reduces the risk of being grouped with misdescribed goods; and supports a formal valuation or tariff dispute in the buyer’s own name.
- When might consolidation still be appropriate?
- It can suit a small, low-value, non-regulated consignment where speed, shared freight and simplified logistics matter more than individual Customs control. It is usually unsuitable for regulated goods, capital equipment, goods requiring specific permits or certificates, VAT-registered businesses seeking strong input-tax evidence, related-party imports, high-value goods, products needing warranty/serial-number traceability, or any shipment where the buyer requires a direct Customs file.
- What has changed recently in consolidated-cargo tax charges?
- KRA’s 2 February 2021 public notice states that cargo consolidated in the country of export must be deconsolidated at facilities designated for that purpose. It specifically provided that consolidated cargo imported by sea and transported to Nairobi by SGR would be deconsolidated, cleared and collected by owners at the Kenya Railways Corporation (Boma Line) Transit Shed, while cargo for other areas would be handled at other designated facilities. Importers, consolidators and their clearing agents must provide correct information to Customs; false declarations may contravene sections 203(a) and (b) of EACCMA. Buyers should retain accurate supplier, description, quantity, value, origin and consignee records even where a consolidator handles freight and clearance.
There have recently been reports of a proposal to increase the minimum tax payments applied to consolidated cargo, but no revised amount should be treated as official unless KRA publishes a formal notice, legal instrument or assessment stating its basis and effective date. Previously, commonly applied minimum tax benchmarks were approximately KES 2.5 million for a 40-foot container and KES 1.25 million for a 20-foot container.
- What does KRA require for consolidated cargo?
- KRA’s consolidated-cargo notice states that cargo consolidated in the export country is deconsolidated at designated facilities and collected by owners. It requires importers, consolidators and their clearing agents to give Customs correct information and warns that false declarations contravene section 203 of EACCMA. The buyer should therefore insist on accurate description, quantity, value, supplier, origin and consignee records even where a consolidator handles logistics.
- What should I demand from a consolidator before paying?
- Request a written quotation separating freight, consolidation/deconsolidation, Customs tax, regulatory charges, handling, delivery and the consolidator’s fee. Obtain the supplier invoice and packing list, cargo reference, Customs declaration/entry number, assessment/payment evidence, release and delivery record. Confirm whose PIN and name will appear on the entry, whether the exact goods are within the consolidator’s declared consignment, and whether all permits/CoC requirements have been met. If these records cannot be supplied, use self-importation or obtain independent advice before shipping.
- Can I regularise a consolidation after arrival by asking for documents in my name?
- Do not assume so. Customs and tax records must reflect the actual transaction and lawful declaration at the time of importation. A post-arrival delivery note or re-invoice from the consolidator cannot automatically convert another party’s import entry and tax payment into the buyer’s input VAT, input excise or deductible import record. Seek written professional and KRA guidance before attempting any correction.
How Import Taxes Are Calculated: Worked Illustration
This illustration assumes the goods attract import duty, ad valorem excise duty, VAT, IDF and RDL. It is a method illustration only: use the actual tariff line, excise rate, exemptions, minimum fees and current legislation for the particular import.
Assumptions used in the example
- Customs value (CIF): KES 1,000,000
- Import duty rate: 25% of Customs value
- Ad valorem excise duty rate: 20% of (Customs value + import duty)
- IDF: 2.5% of Customs value (subject to any current statutory minimum)
- RDL: 2% of Customs value
- VAT: 16% of the VAT taxable value for imports
- No exemption, remission, preference, anti-dumping duty, EIPL, withholding tax, terminal charge, carrier charge, agent fee or other product-specific levy is included
- KEBS local inspection: separately illustrated at 5% of Customs value; it is not a Customs tax
Tax bases and calculations
| Charge | Tax base / formula | Calculation (KES) | Amount (KES) |
| Customs value (CIF) | Declared customs value | 1,000,000 | 1,000,000 |
| Import duty | 25% × CIF | 25% × 1,000,000 | 250,000 |
| Excise duty | 20% × (CIF + import duty) | 20% × (1,000,000 + 250,000) | 250,000 |
| IDF | 2.5% × CIF | 2.5% × 1,000,000 | 25,000 |
| RDL | 2% × CIF | 2% × 1,000,000 | 20,000 |
| VAT taxable value | CIF + import duty + excise duty | 1,000,000 + 250,000 + 250,000 | 1,500,000 |
| VAT | 16% × VAT taxable value | 16% × 1,500,000 | 240,000 |
| Total Customs taxes / levies | Import duty + excise + IDF + RDL + VAT | 250,000 + 250,000 + 25,000 + 20,000 + 240,000 | 785,000 |
Result: on the above assumptions, Customs taxes and levies are KES 785,000. The goods’ Customs value plus those taxes is KES 1,785,000, before terminal, carrier, clearing, transport, KEBS and any other regulatory charges.
Formula summary
- Import duty = applicable duty rate × Customs value (CIF).
- Ad valorem excise duty = applicable excise rate × (Customs value + import duty), unless the particular excise law provides another base or a specific-rate charge.
- IDF = applicable IDF rate × Customs value, subject to the current statutory rules/minimum.
- RDL = applicable RDL rate × Customs value.
- Import VAT = VAT rate × (Customs value + import duty + excise duty and any other duty of Customs included by the VAT Act, excluding VAT). IDF and RDL are not included in the import VAT base.
- Total border tax = import duty + excise duty + IDF + RDL + VAT + any other applicable statutory charge.
- What is the risk of under-declaring quantity where goods attract specific import duty or specific excise duty?
- The risk is very high. A specific duty is calculated by a physical unit—such as kilogram, metric tonne, litre, number or square metre—not simply by Customs value. Under-declaring the quantity directly reduces the tax declared and can trigger an assessment, penalty, seizure/forfeiture exposure and an offence investigation. It is especially risky where the tariff says “whichever is higher”, because Customs can test both the declared value and the actual quantity.
EAC CET examples illustrate the point. The 2022 CET sensitive-goods schedule includes sugar of heading 17.01 at “100% or USD 460/MT, whichever is higher”, and the CET rate for rice of heading 10.06 is expressed as “75% or USD 345/MT, whichever is higher”, subject to any current EAC or Kenya-specific stay. For such goods, a short quantity declaration can suppress the USD-per-metric-tonne comparison even where the invoice value appears plausible. The live tariff, applicable Gazette measures and exact eight-digit subheading must always be checked before entry.
The same principle applies to excisable goods. The First Schedule to the Excise Duty Act, 2015 lists many quantity-based rates—for example, petroleum products expressed per 1,000 litres at 20°C—and some imported goods are subject to a percentage of excisable value or a stated amount per kilogram, whichever is higher. In its Finance Act 2025 notice, KRA gave examples of imported plastic films and related products at “25% of excisable value or Kshs. 200 per Kg, whichever is higher.” The current First Schedule and any annual rate adjustment must be used for the actual entry.
The law is deliberately protective of the revenue where quantity is uncertain. Section 125 of EACCMA addresses duty by gross weight in the prescribed circumstances, and section 126 deals with duty by reputed quantity. Section 12 of the Excise Duty Act provides that, where retail packages are marked or commonly sold as containing a specific quantity, they are treated as containing not less than that quantity; if they contain more, excise is computed on the actual quantity. The Commissioner may allow tare or wastage only on the applicable statutory conditions.
Customs and excise officers may reconcile the declaration against package count, net/gross weights, labels, container load, manifests, packing lists, bills of lading, weighbridge records, stock/production records and physical examination. If the quantity was short declared, section 135 of EACCMA permits recovery of a short levy, while false or knowingly incorrect declarations or documents can expose the persons involved under section 203 and related provisions. Declare the actual quantity in the required unit, retain reliable weight/volume evidence and correct an error promptly in writing before release where possible.
KEBS local inspection illustration
Using the 5% rate specified in the supplied clearance procedure: 5% × KES 1,000,000 Customs value = KES 50,000. This is shown separately because it is a KEBS regulatory/inspection charge and should not be added to the above Customs tax total unless the live system/legal assessment requires a different treatment. Confirm the current KEBS rate, scope and whether the consignment qualifies for PVoC or destination/local inspection before shipment.
Which permits and approvals must be obtained before shipment?
The exact permit follows the product, HS classification, origin, intended use and packaging. The safe sequence is: classify first; identify the regulator in KenTrade InfoTrade; apply for the permit; ensure approval details match the invoice and shipment; then allow shipment. The following are normally pre-shipment controls where applicable.
| Goods or circumstance | Pre-shipment approval/document | Principal agency |
| General regulated goods subject to standards | KEBS PVoC application and Certificate of Conformity where within scope | KEBS / appointed PVoC provider |
| Plants, plant products, seeds, soil and regulated articles | Plant Import Permit; phytosanitary and any seed/biological approval | KEPHIS |
| Live animals, meat, dairy, animal feed and animal products | Veterinary import permit and health/veterinary certificates | Directorate of Veterinary Services / other agencies |
| Food and beverages | Food/health clearance and relevant health certificate/approval | Port Health / food regulator |
| Medicines, vaccines, medical devices, diagnostics | Product, importer/premises licensing and import authorisation where required | PPB |
| Pesticides and agricultural chemicals | Product registration and import permit/approval | PCPB |
| Telecom, radio and wireless equipment | Type approval and applicable equipment-import/distribution approval | Communications Authority |
| Wildlife, trophies, protected species and protected timber | Import permit and CITES / forest approvals as applicable | KWS / Kenya Forest Service / CITES authority |
| Genetically modified organisms, products and regulated biotechnology materials | National Biosafety Authority import permit/approval and any required risk assessment, clearance or permit conditions | National Biosafety Authority (NBA) |
| Chemicals, hazardous waste, ozone-depleting substances | Environmental/chemical/waste permit, quota or approval | NEMA / relevant regulator |
| Petroleum, LPG and energy products | Import licence/authorisation and sector approvals | EPRA |
| Radioactive materials, radiation sources and radiation-generating equipment | Import authorisation/permit and applicable transport, handling and safety approvals | Kenya Nuclear Regulatory Authority (KNRA; formerly KRPB) |
| EPR-covered products/packaging | NEMA producer registration and EPR Import Certificate for covered consignment | NEMA |
| Plastic packaging material | Plastic-packaging licence and EPR/environmental requirements where applicable | NEMA |
Documents that should also be ready before shipment
- A detailed pro forma invoice; purchase order/contract; final specification/catalogue and product photographs.
- IDF processed with consistent product, value, origin, transport and permit information.
- Digital Marine Cargo Insurance Certificate arranged through a Kenyan-licensed insurer.
- Certificate of Origin arranged from the competent authority in the exporting country; obtain the prescribed preferential proof where a preference will be claimed.
- The supplier instructed to issue a final commercial invoice, packing list and correct transport document matching the approved permit and IDF.
- For regulated products, labels, test reports, certificate of analysis, SDS/MSDS, serial-number lists or manufacturer authorisations required by the regulator.
Pre-Shipment Checklist
- Product specifications, brand/model, composition/function and photos received
- EAC CET HS code checked and rationale retained
- Prohibition/restriction and quota position checked
- Pro forma invoice and Incoterm complete
- Commodity permits and approvals issued and matching shipment facts
- KEBS PVoC/CoC and ISM position confirmed where applicable
- NEMA EPR/plastic packaging position confirmed
- Certificate of Origin or preferential proof confirmed
- IDF data checked; local cargo insurance arranged
- Final invoice, packing list and transport document checked before entry
- Agent authority, funds, terminal and transport plan ready
Commodity Permit Screen
This is a screening aid, not a complete permit list. Check the actual commodity and HS code through KenTrade InfoTrade and with the named regulator before shipment.
| Goods / issue | Likely regulator | Pre-shipment check |
| Plant products, seeds, soil | KEPHIS | Plant Import Permit and phytosanitary/seed requirements |
| Food, animal products | Port Health / DVS | Health, veterinary and SPS controls |
| Medicines, devices, diagnostics/Borderline Products | PPB | Registration/licence/import authorisation |
| Pesticides/agrochemicals | PCPB | Product and import approval; SDS/label |
| Genetically modified organisms/products | National Biosafety Authority | Import approval/permit and risk-control conditions |
| Radioactive/radiation-generating equipment | KNRA (formerly KRPB) | Import authorisation and radiation safety/transport controls |
| Telecom/radio equipment | Communications Authority | Type approval and applicable import/distribution control |
| Packaging, electronics, batteries and listed products | NEMA / KEBS | EPR, packaging and standards/CoC/ISM checks |
| Wildlife/timber/protected species | KWS / KFS / CITES | Import, forest and CITES approvals |
ANNEX 1: Information Normally Required in an Import Declaration Form (IDF)
The IDF is a pre-import declaration. The exact fields and documentary requirements may vary with the product, procedure and regulatory controls, but the following information is ordinarily required or should be available before the IDF is processed.
Importer and supplier information
- Importer’s legal name, KRA PIN, physical/postal address and contact details.
- Seller/supplier’s legal name, address and contact details.
- Consignee details, where different from the importer, and the authorised clearing agent where one is appointed.
- Pro forma invoice number and date, purchase order/contract reference and payment terms.
Goods and tariff information
- Detailed commercial description of each item: brand, model, technical specification, composition/material, function, intended use and new/used condition.
- Proposed EAC CET HS code for each item, country of origin and country of supply/export.
- Quantity, supplementary unit, unit of measure, net/gross mass and number/type of packages.
- Supporting product literature, catalogue, datasheet, photographs, SDS/MSDS or certificate of analysis where relevant to classification or regulation.
Value, terms and transport information
- Currency, exchange rate, unit and total FOB value, freight, insurance and any other dutiable charges.
- Incoterm/transaction terms and the place named in the Incoterm.
- Mode of transport, place/country of loading, port of discharge, port/station of Customs clearance and expected shipment date.
- Commercial invoice, freight quotation/invoice and marine cargo insurance information, as applicable.
Origin, standards and regulatory approvals
- Certificate of Origin reference and any preferential-origin evidence where a preferential rate is claimed.
- KEBS PVoC Certificate of Conformity, exemption basis or destination-inspection information where applicable.
- Commodity-specific permits, licences, certificates or approvals obtained before shipment, such as KEPHIS, PPB, PCPB, NEMA, KRA/Customs, CA, KWS/CITES, Port Health or veterinary approvals.
- Any exemption, concession, project, diplomatic or special Customs approval and its conditions.
IDF control and consistency checks
- IDF/UCR reference once issued, declaration date, payment/levy evidence and approval status.
- A final consistency check against the invoice, packing list, transport document, permits and later Customs entry. Names, goods description, quantities, origin, values and routing should reconcile.
ANNEX 2: Information Normally Required in a Customs Entry
A Customs entry is the formal declaration lodged in iCMS under the selected Customs procedure. It must be supported by records that accurately reflect the actual goods and the commercial transaction.
Parties, declaration and procedure
- Importer/consignee details, including the importer’s KRA PIN and address.
- Exporter/consignor, declarant and licensed Customs agent/representative details, where applicable.
- Customs office, entry/reference number, declaration type and the Customs procedure requested—for example home use, warehousing, transit, temporary importation, inward processing or re-importation.
- Any warehouse, bond, transit, exemption or previous-document references required to support that procedure.
Transport, routing and cargo identification
- Mode and means of transport, voyage/flight/vehicle details and transport document number (Bill of Lading, Air Waybill, road or rail document).
- Country of dispatch/export, country of origin, destination, place of loading, place of delivery and location of goods.
- Container number(s), seal number(s), package count/type, marks and numbers, manifest reference, gross mass and net mass.
Goods classification and commercial details
- Item-by-item detailed goods description, including make/brand, model, material/composition, function, intended use, condition and configuration where relevant.
- The declared EAC CET HS code, tariff description, origin and Customs procedure code for each item.
- Quantity, supplementary unit, unit of measure, packages and weights for each line item.
- Commercial invoice, packing list, catalogue/datasheet and other technical evidence needed to support the declared description and HS classification.
Valuation and tax information
- Invoice currency, exchange rate, FOB value, freight, insurance, other additions/deductions and declared Customs value.
- Transaction terms/Incoterm; invoice, contract/purchase order, payment evidence, freight/insurance documents and discount/related-party evidence where applicable.
- Tax base, rate and assessed amount for Customs duty, VAT, excise duty, IDF, RDL and any other applicable charge, concession or exemption.
- Payment reference, duty-security/bank-guarantee information where applicable, and release status.
Supporting documents, permits and declarations
- IDF/UCR reference, final commercial invoice, packing list, transport document, Certificate of Origin and any required ACD, manifest or export-declaration information.
- Applicable CoC/KEBS records and all product-specific permits, licences, certificates, inspection reports, exemption approvals and regulator references.
- Additional-information/document codes and attached evidence required for the selected procedure or commodity.
- Declarant’s certification, date, place, signature/authorisation and any Customs examination, verification, release or control results.
Q. Can a complete machine be imported in several consignments and still be declared as one machine?
- Yes. Where a machine is imported disassembled or unassembled in several consignments because this is necessary for transport or trade convenience, Customs may allow its constituent parts to be declared under the tariff heading or subheading of the complete machine. The declarant must apply in writing to the Customs station no later than the first consignment and attach:
- The supply contract for a machine that is complete for EAC tariff-classification purposes.
- A manual and diagram(s) showing the complete machine and serial numbers of its principal components.
- A general inventory showing the characteristics and approximate weights of all parts, including serial numbers of the principal components.
- For every partial shipment, a parts list cross-referenced to the approved general inventory.
- A Customs declaration that describes both the parts in that consignment and the complete machine to which they belong.
All parts should ordinarily be imported through the same entry point within the approved period. Customs may authorise multiple entry points in special cases. If the approved period cannot be met, apply for an extension in writing, with reasons, before it expires
Q. How are parts of machines classified under the EAC CET?
- Machine parts are classified under Section XVI Note 2, subject first to Section XVI Note 1 and the exclusions in Chapter 84 Note 1 and Chapter 85 Note 1. The analysis follows this order:
- Apply Note 2(a) first. If the part is itself described by a specific heading in Chapter 84 or 85—other than the listed parts headings—it must be classified in that specific heading, even if it is designed solely for a particular machine. For example, a separately presented electric motor is generally classified as an electric motor under heading 85.01, rather than as a part of the machine it drives.
- Apply Note 2(b) next. If the article is not specifically classified elsewhere in Chapters 84 or 85, and is suitable for use solely or principally with a particular machine or machines of the same heading, it is classified with that machine or in the relevant dedicated parts heading. The relevant parts headings include 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 and 85.38.
- Apply Note 2(c) last. If the part is neither specifically covered by another Chapter 84 or 85 heading nor solely/principally suitable for a particular machine, classify it in the appropriate residual machine-parts heading. If none applies, consider heading 84.87 or 85.48.
Special rules apply to parts used with telecommunications equipment of heading 85.17, equipment of headings 85.25 to 85.28, and goods of heading 85.24.
The importer should provide the part number, manufacturer’s catalogue, technical specification, photographs, function, machine compatibility list and installation/manual evidence. Describing an item merely as a “machine spare part” is not sufficient for classification.
Practical note
The entry is a legal declaration. It should be reviewed line by line before acceptance: the goods, HS code, value, origin, procedure, permits and tax treatment must be accurate, internally consistent and supported by the import file.
Q. How are composite machines or multi-function machines classified?
- Under Section XVI Note 3, where two or more machines are fitted together to form one whole, or where a machine is designed to perform two or more complementary or alternative functions, it is classified according to the component or machine that performs the principal function.
To determine the principal function, consider the machine’s design, technical specifications, operating sequence, relative importance of each function, output, capacity, value, marketing material and the manufacturer’s description. The fact that one function is electrically powered, separately controlled or physically larger does not automatically make it the principal function.
For example, a combined printing, scanning and copying machine is classified according to the function that gives it its principal character or principal function, based on the objective technical evidence. Where the evidence does not establish a principal function, seek a written classification ruling before importation.
Q. How is a functional unit made up of separate machine components classified?
- Under Section XVI Note 4, where individual components—whether presented together or separately, and whether connected by piping, transmission devices, electric cables or similar means—are intended to work together to perform one clearly defined function covered by a heading in Chapter 84 or 85, the whole is classified in the heading appropriate to that function.
For example, a pumping system made up of pumps, control panels, filters, pipes and connecting equipment may be classified as a functional unit under the heading for the pumping function, provided the evidence shows that the components are designed and imported to work together as one system.
The importer should provide the overall system layout, process-flow diagram, wiring or piping diagram, bill of materials, manufacturer’s catalogue, technical specifications and a written manufacturer’s statement confirming the single clearly defined function. If the components have independent functions or are not intended to operate together as one functional unit, each component should normally be classified separately.
Q. How are articles made from two or more base metals classified?
- Unless a tariff heading requires otherwise, an article made from two or more base metals is classified as an article of the base metal that predominates by weight over each of the other individual base metals. This rule also applies to mixed-material articles that are treated as base-metal articles under the General Rules for Interpretation.
For this purpose:
- All forms of iron and steel are treated as one metal.
- An alloy is treated as entirely made of the metal under which that alloy is classified under the alloy rules.
- A cermet of heading 81.13 is treated as one base metal.
For example, a fitting made of steel, copper and aluminium is normally classified as an article of steel if the steel component weighs more than the copper component and more than the aluminium component. The importer should retain a manufacturer’s material-composition specification, bill of materials or laboratory analysis to support the weight calculation.
Q. How are parts and accessories of Chapter 90 instruments and apparatus classified?
- Subject to Chapter 90 Note 1, apply Chapter 90 Note 2 in the following order:
- Specific headings come first. Where a part or accessory is itself covered by a heading in Chapter 90, 84, 85 or 91—other than headings 84.87, 85.48 and 90.33—it must be classified in that specific heading. This applies even where it is designed solely for a particular Chapter 90 instrument.
- Sole or principal-use parts follow. If it is not specifically classified elsewhere and is suitable for use solely or principally with a particular type of Chapter 90 machine, instrument or apparatus, or with instruments of the same heading, it is classified with that machine, instrument or apparatus. This includes instruments of headings 90.10, 90.13 and 90.31.
- Residual parts and accessories go to heading 90.33. If neither of the above rules applies, classify the article under heading 90.33.
The importer should provide the manufacturer’s part number, catalogue, technical description, photographs, compatibility list, manual and evidence showing whether the item has an independent function or is solely/principally used with the relevant Chapter 90 equipment.
Q. Do the composite-machine and functional-unit rules of Section XVI also apply to Chapter 90?
- Yes. Chapter 90 Note 3 extends Section XVI Notes 3 and 4 to Chapter 90. Therefore:
- A composite or multi-function instrument is classified according to the component or function that performs its principal function. For example, a combined medical instrument that performs several complementary diagnostic functions is classified according to its principal diagnostic function, where that function can be objectively established.
- A functional unit made up of separate components that are intended to work together to perform one clearly defined function covered by a Chapter 90 heading is classified under the heading for that complete function. The components may be interconnected by cables, piping, transmission devices or similar means, and may be imported together or separately where the evidence supports the functional-unit claim.
The importer should provide system layouts, wiring or piping diagrams, catalogues, bills of materials, operating manuals and a manufacturer’s statement confirming the principal or clearly defined function. If the components have independent functions and are not designed to operate together as one system, they should normally be classified separately.
- Used Motor Vehicle Importation and Tax Calculation
- Can I import a used motor vehicle into Kenya?
- Only if it meets the applicable import and roadworthiness requirements. KRA’s current guidance states that an imported vehicle must be right-hand drive, be less than eight years old from the year of first registration, and be inspected for roadworthiness in the country of export by a KEBS-appointed inspection agent. The importer should confirm the exact manufacture and first-registration dates, the inspection position and any product-specific restriction before purchase or shipment. (KRA, Procedures for Motor Vehicle.)
- What is CRSP, and why is it important for a used vehicle?
- CRSP is the Current Retail Selling Price of the equivalent new vehicle. KRA uses the current CRSP schedule and valuation template to determine the Customs value of a used vehicle by applying depreciation and backing out the components embedded in the retail price. It is therefore not safe to estimate duty simply from the auction purchase price, freight or a third-party online calculator. Match the exact make, model, model code, engine capacity, fuel, transmission, seating and specification to the current CRSP schedule. KRA implemented the revised CRSP schedule from 1 July 2025. (KRA CRSP notice and clarification, 2025.)
- How is depreciation applied to the CRSP?
- For a direct import, the July 2025 KRA template applies standard depreciation by age: more than one to two years 20%; more than two to three years 30%; more than three to four years 40%; more than four to five years 50%; more than five to six years 55%; more than six to seven years 60%; and more than seven to eight years 65%. The template separately provides for vehicles previously registered in Kenya. Any additional depreciation is not automatic: it must be supported and accepted through the applicable Customs process. Use the current template and the correct date basis; an incorrect month or year can change the Customs value materially.
- How is the Customs value calculated from CRSP and depreciation?
- The valuation template starts with CRSP and derives a Customs value by removing the dealer margin, the applicable taxes embedded in CRSP and the accepted depreciation. In simplified form: Customs value = [CRSP ÷ 1.25 × (1 − standard depreciation) ÷ (1 + import-duty rate) ÷ (1 + excise-duty rate) ÷ 1.16] × (1 − accepted additional depreciation). The applicable duty and excise rates must be selected from the correct tariff and vehicle category. This formula is a guide to the KRA template; it should be run in the current official workbook rather than reconstructed manually for a final declaration.
- Which taxes and levies are calculated after Customs value is determined?
- For an ordinarily taxable vehicle, the calculation sequence is: import duty = Customs value × applicable duty rate; excise duty = (Customs value + import duty) × applicable excise rate; VAT = (Customs value + import duty + excise duty) × 16%; RDL = Customs value × the current RDL rate; and IDF = Customs value × the current IDF rate. The July 2025 KRA template uses import duty of 35%, VAT of 16%, RDL of 2% and IDF of 2.5%; excise varies with the vehicle’s tariff classification, fuel type and engine capacity. Check iCMS and the current law at the date of entry, because rates, exemptions and tariff treatment can change.
- Can you illustrate a used-vehicle tax calculation?
- Illustration only, using the July 2025 template mechanics: assume a direct-import 2,000 cc petrol passenger vehicle, a CRSP of KES 3,000,000, standard depreciation of 60% (more than six to seven years), no additional depreciation, 35% import duty and 25% excise duty. The derived Customs value is KES 490,421.46. Import duty is KES 171,647.51; excise duty is KES 165,517.24; VAT is KES 132,413.79; RDL at 2% is KES 9,808.43; and IDF at 2.5% is KES 12,260.54. Total taxes and levies are KES 491,647.51. This is not a quotation: a different CRSP match, age, excise band, exemption, exchange-rate treatment or current rate will change the result.
- What information is needed for an accurate vehicle-tax estimate?
- Provide the make, exact model/grade, model code or chassis/model number, year and month of manufacture, year and month of first registration, engine capacity, fuel type, transmission, seating capacity, drive configuration, body type, country of export, invoice, freight and insurance details, and clear auction-sheet, logbook and inspection documents. Confirm whether the vehicle was previously registered in Kenya, whether it has any exemption or special status, and the intended date of entry. A small difference in model code, engine capacity, trim or age can lead to a different CRSP line, excise band and tax result.
- How are vehicles bought at a Customs auction registered?
- Establish first whether the vehicle is unregistered or already registered in Kenya, and obtain the official KRA/Customs auction documents for the specific lot. These should ordinarily include the auction award or certificate of sale, the official receipt/invoice, the Customs release or hand-over authority and the Customs-entry evidence or other registration documentation made available for the lot. The chassis/VIN, engine number, vehicle description and purchaser details must agree throughout. An auction purchase alone does not replace the NTSA registration or transfer process.
For an unregistered auction vehicle, apply for first registration through the NTSA service portal using the buyer’s eCitizen account and the Customs documentation. NTSA’s current new-registration process requires the Customs entry to be uploaded in PDF form; NTSA then processes the registration, number plates and eLogbook. If the vehicle is already registered in Kenya, use the NTSA ownership-transfer process, supported by the auction sale documents and any additional authority NTSA requires. Do not use a private intermediary’s logbook, receipt or purported entry as a substitute for the official records.
Before bidding or paying the balance, verify the lot and chassis number, Customs-duty and release status, whether any storage, handling, inspection, registration or other charges remain payable, and whether the vehicle can lawfully be registered and used in Kenya. KRA has cautioned purchasers to verify duty-payment status before buying vehicles. Where the paperwork does not reconcile, obtain written clarification from KRA/Customs and NTSA before committing funds or attempting registration.
Kenya_Importation_FAQs_End_to_End_Guide_July_2026
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