Kenya applies tariffs based on the international harmonized system of product classification and applies duties and tariffs of the EAC Common External Tariff. Customs duties can be levied at rates between 0% and 100%, with an average of 25%. However, sensitive items attract duty higher than 25% (the sensitive items are listed in Schedule 2 of the EAC Common external tariff). Excise duties depend on whether the imported item is excisable or not. The rates are prescribed under the 2015 Excise Duty Act. Imports into Kenya are subject to a standard VAT rate of 16%, levied on the sum of the CIF value, duty, and other applicable taxes. An import declaration fee of 3.5% and railway development levy of 2%. Tariff rates can be estimated by visiting Kenya Revenue Authority (KRA) website.

The 2023 Finance Act introduced an export and investment promotion levy paid by the importer of specified goods listed on KRA’s website – with a rate of 17.5% or 10% depending on the item. For more details, see www.kra.go.ke.