Maina Susan is a Tax & Finance Writer at Quartet Solutions, simplifying tax regulations and financial concepts to help businesses stay compliant.
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Last reviewed – 13 March 2026
Are you importing goods into Kenya and unsure how import duty works?
Import duty in Kenya in 2026 can seem complicated at first.
However, once you understand the basic rates, how duty is calculated, and which goods may be exempt, it becomes much easier to plan your imports and avoid unexpected costs.
This simple tax summary by Quartet Consulting explains how import duty works in Kenya in 2026, including common duty rates and examples relevant to businesses and individuals.
| Item | Summary |
|---|---|
|
Governing Law
|
– East African Community Customs Management Act (EACCMA)
|
|
Duty System
|
– EAC Common External Tariff (CET)
|
|
Where Duty is Paid
|
– At the Port of Entry
|
|
How Payment is Made
|
– Through appointed banks or mobile banking after generating an electronic payment slip
|
|
Valuation Method
|
– Through appointed banks or mobile banking after generating an electronic payment slip
|
Import duty is a tax charged on goods brought into Kenya from other countries.
It is regulated under the East African Community Customs Management Act (EACCMA) and follows the EAC Common External Tariff (CET) system.
Tip for beginners: Import duty is usually paid at the port of entry before your goods are released, so plan ahead to avoid delays.
| Type of Goods | Import Duty Rate |
|---|---|
|
Raw materials & essential goods
|
0%
|
|
Intermediate goods
|
10% |
|
Finished goods
|
25%
|
|
Sensitive or protected products
|
Up to 35%
|
N/B:
Some goods may attract higher duty rates (35%) to protect local manufacturing industries.
Examples of high import duty goods in Kenya (35%):
Import duty is calculated based on the customs value of the goods.
The customs value is usually the price actually paid or payable for the imported goods, including:
This is commonly known as the CIF value (Cost + Insurance + Freight).
Example
Import Duty = 100,000 × 25% = KES 25,000
Some goods may be fully exempt from import duty under the Fifth Schedule of the East African Community Customs Management Act.
Examples include:
Passengers entering Kenya also enjoy a duty-free allowance of USD 500 for personal items.
Generally, charitable donations are taxable when imported into Kenya.
However, exemptions may be granted if the donation is approved by the National Treasury or falls under the exemption provisions of the EACCMA Fifth Schedule
Inherited goods are usually not subject to import duty, provided that:
If you’re importing a car into Kenya, there are several taxes you need to consider.
Import duty is just one of them – your vehicle may also attract VAT and excise duty.
Here’s a simple overview:
| Type of Vehicle | Import Duty Rate | Other Taxes | Notes |
|---|---|---|---|
|
Standard cars (used or new)
|
25%
|
– VAT 16%, Excise duty (varies by engine capacity)
|
– Applies to fully assembled vehicles
|
|
Unassembled hybrid vehicles
|
0% |
– VAT 16%, Excise duty
|
– Only for vehicles imported in parts for assembly in Kenya
|
|
Other hybrid vehicles (fully built)
|
25%
|
– VAT 16%, Excise duty
|
– Fully built hybrids follow standard import duty rules
|
|
Electric vehicles (EVs)
|
0 – 25%
|
– VAT 16%, Excise duty may be reduced
|
– Some incentives apply for green vehicles under government policy
|
| Type of Machinery | Import Duty Rate | Other Taxes | Notes |
|---|---|---|---|
|
Manufacturing machinery
|
0%
|
– VAT 16%, Excise duty if applicable
|
– Duty relief often granted to promote local production
|
|
Industrial equipment (general)
|
10% |
– VAT 16%, Excise duty
|
– Includes items like pumps, generators, and processing machines
|
|
Construction machinery
|
25%
|
– VAT 16%, Excise duty
|
– Fully built hybrids follow standard import duty rules
|
|
Motor vehicle assembly machinery
|
Duty remission
|
– VAT 16%, Excise duty |
– For companies assembling vehicles in Kenya under approved programs
|
Tip: If machinery is imported for manufacturing in Kenya, you may qualify for duty remission, reducing your import costs significantly.
| Type of Electronics | Import Duty Rate | Other Taxes | Notes |
|---|---|---|---|
|
Computer & Laptops
|
25%
|
– VAT 16%, Excise duty if applicable
|
– Rate may vary depending on HS code
|
|
Televisions & Monitors
|
25% |
– VAT 16%, Excise duty if applicable
|
– Imported sets for personal or commercial use
|
|
Mobile phones
|
25%
|
– VAT 16%, Excise duty if applicable
|
– VAT applies on total import value including duty
|
|
Home appliances (fridges, microwaves, etc.)
|
25%
|
– VAT 16%, Excise duty if applicable |
– Check classification for precise duty rate
|
| Type of Alcohol | Import Duty Rate | Other Taxes | Notes |
|---|---|---|---|
|
Spirits (whiskey, gin, etc.)
|
Up to 35%
|
– Excise duty + VAT 16%
|
– High duty to regulate consumption and protect local distillers
|
|
Wine & Beer
|
25 – 35% |
– Excise duty + VAT 16%
|
– Depends on type and alcohol content
|
|
Un-denatured ethyl alcohol
|
35%
|
– Excise duty + VAT 16%
|
– Specific high duty applies to protect local production
|
The Kenyan government provides several programs to support investment, local manufacturing, and export growth.
These programs can help your business save on import duties.
| Program | Benefit | Who It Helps |
|---|---|---|
|
Special Economic Zones (SEZ)
|
– Full import duty exemption
|
– Businesses operating within SEZs
|
|
Export Processing Zones (EPZ)
|
– Duty-free imports for export production
|
– Export-oriented businesses
|
|
EAC Duty Remission Scheme
|
– Reduced duty on raw materials used in exports
|
– Manufacturers exporting outside the EAC
|
|
Motor Vehicle Assembly Programs
|
– Duty remission for vehicle assemblers
|
– Automotive assembly companies
|
1. Who pays import duty in Kenya?
2. How do I calculate import duty in Kenya 2026?
3. Which goods are exempt from import duty in Kenya in 2026?
Goods may be fully or partially exempt, including:
4. What is the import duty on cars in Kenya?
5. What is the import duty on electronics in Kenya?
6. Are alcoholic beverages subject to import duty?
7. Can businesses get import duty relief in Kenya?
Yes. Duty relief programs include:
Understanding import duty rates, exemptions, and compliance is crucial for smooth import operations.
At Quartet Consulting, we help SMEs and NGOs in Kenya:
WhatsApp 0736 570 370 to book your free tax consultation today
I’m a Tax & Finance Writer at Quartet Solutions, simplifying tax regulations and financial concepts to help businesses stay compliant.
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