What Kenya Charges When You Import
Every import into Kenya is subject to a set of taxes and levies calculated on the CIF (Cost, Insurance, Freight) value of your goods. Understanding these charges before you ship prevents costly surprises at Mombasa Port.
Important: Several articles online still show outdated rates. This guide reflects the current 2025 rates as updated by the Finance Act 2023 and the Tax Laws Amendment Act 2024.
How Kenya Calculates Import Duty — CIF Valuation
Kenya uses CIF valuation, not FOB. This means:
CIF Value = FOB (goods price) + Freight Cost + Insurance
Every tax is then calculated as a percentage of the CIF value. This matters because if you ship CIF terms (supplier arranges freight), the higher freight cost increases your duty base. Many importers choose FOB specifically to control the CIF value.
The Five Charges You Pay at Mombasa
1. Import Duty (EAC Common External Tariff)
Rate: 0% to 100% — varies by HS code
The East African Community (EAC) Common External Tariff sets the import duty rate. Common categories:
- Raw materials and machinery: 0%
- Intermediate goods: 10%
- Consumer goods: 25% (most common)
- Sensitive goods (vehicles, some electronics): 35%
Verify your product's exact HS code before shipping. A single digit difference can mean the difference between 0% and 25%.
2. VAT (Value Added Tax)
Rate: 16%
Applied on: CIF Value + Import Duty
VAT is charged on the sum of your goods cost, freight, insurance, and the import duty already assessed. It is refundable for VAT-registered businesses via KRA's input tax credit system.
3. Import Declaration Fee (IDF)
Rate: 2.5% (updated from 3.5% by Finance Act 2023)
Applied on: CIF Value
The IDF is paid electronically via KenTrade before your vessel arrives. Your IDF number must be obtained before customs will process your entry. Note: Many online calculators still show the old 3.5% rate — use 2.5% for accurate calculations.
4. Railway Development Levy (RDL)
Rate: 2.0% (updated from 1.5% by Tax Laws Amendment Act 2024, effective 27 December 2024)
Applied on: CIF Value
The RDL funds the Standard Gauge Railway network. Finance Act 2025 introduced exemptions for some specific categories including textile raw materials and mosquito repellent inputs.
5. Excise Duty
Rate: Varies — only applies to specific categories
Most general imports from China, India, or Dubai do not attract excise duty. It applies to: alcohol, tobacco, fuel, mobile phones (10%), and certain vehicles.
Worked Example: $10,000 Shipment from China
Assumptions:
- FOB cargo value: $10,000
- Ocean freight: $1,500
- Insurance: $100
- CIF Value: $11,600
- HS code: consumer goods (25% import duty)
- USD/KES rate: approximately 130
| Charge | Calculation | Amount (USD) |
|---|---|---|
| Import Duty (25%) | 25% × $11,600 | $2,900 |
| VAT (16%) | 16% × ($11,600 + $2,900) | $2,320 |
| IDF (2.5%) | 2.5% × $11,600 | $290 |
| RDL (2.0%) | 2.0% × $11,600 | $232 |
| Total Duty & Taxes | $5,742 |
Your $10,000 of goods costs approximately $17,342 to land in Kenya (before clearing agent fees and inland transport). Plan for a 50–60% uplift on FOB value for consumer goods imports.
How to Reduce Your Kenya Import Duty (Legally)
Verify your exact HS code. Some products qualify for lower duty bands. Electronics components and industrial machinery often attract 0% or 10%. Work with your clearing agent to confirm the correct code — not the most obvious one.
Use FOB incoterms. If your freight costs are competitive (through a good forwarder), FOB keeps your CIF value lower than a supplier-inflated CIF quote.
Consolidate shipments (LCL). Multiple small air shipments incur clearing fees per shipment. A monthly LCL consolidation pays one set of clearing fees.
Check for EAC exemptions. Goods manufactured or substantially processed within the EAC attract reduced or zero tariffs under the EAC Customs Management Act. Raw materials and capital equipment often qualify.
Calculate Your Duty Before You Ship
Use the NexGen Customs Duty Estimator to calculate your total Kenya landing cost — including duty, VAT, IDF, and RDL — before you commit to a shipment.
Then get a freight quote for the sea freight leg. We'll give you all-in pricing with no surprises at the port.