IMPORT DECLARATION FEE (IDF) – KEY UPDATES:

Last reviewed – 26 February 2025

  • New Rate: Reduced from 3.5% to 2.5% on all imports (per Finance Act, 2023).

 

  • Removed Provisions:
    • The 1.5% IDF for raw materials, intermediate products, or affordable housing inputs has been removed.
    • The 1.5% IDF for goods under the EAC Duty Remission Scheme has also been removed.

 

  • Exemptions (Finance Act, 2023 & TLAA, 2024):

1

Aircraft spare parts

2

Inputs/raw materials for SOFA companies

3

Denatured ethanol, BEV stoves

4

Equipment, machinery, & vehicles for KDF & National Police

5

Large investments (KES 5B+) if approved by Cabinet Secretary

6

Woven fabrics (5407) & worn clothing (6309) for textile manufacturing (upon approval from Trade & Industry CS).

Key Consideration: Importers should factor in these rate changes & exemptions when planning their imports.