Last reviewed – 26 February 2025
Overview
Import duty is levied under the East African Community (EAC) Customs Management Act and applies to goods imported into Kenya. Duty rates are determined by the EAC Common External Tariff (EAC CET).
EAC Common External Tariff (CET) Rates
| Tariff Band | Import Duty Rate (%) |
|---|---|
|
Minimum Rate
|
0% |
|
Intermediate Rates
|
10%, 25% |
|
Maximum Rate
|
35% |
Key Updates from EAC Gazette Notice No. 18 of 2024
| Change | Details |
|---|---|
|
Higher Duty Rates (35%)
|
Applies to particle boards, un-denatured ethyl alcohol, bed linen, tarpaulins, and cans closed by soldering (previously 25%). |
|
Reclassification of Hybrid Vehicles
|
– Unassembled vehicles: 0% duty. – Other hybrid vehicles: 25% duty. |
|
Stay of Duty Payments (1 Year from 1 July 2024)
|
Applies to certain products, including metal and allied, textiles, shoes, diapers, and furniture, to promote local manufacturing.
|
|
Reduced Duty on Essential Goods
|
Kenya secured a stay to apply lower import duty on rice, refined cooking oil, and refined soybean. |
Duty Exemptions & Remission Programs
| Program | Benefit |
|---|---|
|
Special Economic Zones (SEZ) & Export Processing Zones (EPZ)
|
Full import duty exemption on goods imported under these zones.
|
|
EAC Duty Remission Scheme
|
Manufacturers using non-0% duty raw materials for exports outside the EAC can apply for duty remission (may require a bond).
|
|
Motor Vehicle & Motorcycle Assembly
|
Assemblers enjoy import duty remission.
|
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