Kenya allows duty-free entry into the country of goods destined for neighboring countries or for transshipment; however, bonds must be executed. Such goods must be held in bonded warehouses designated by the Kenyan Customs Department. Release of the bonded goods into the Kenyan market is prohibited unless statutory customs payments are made.

Samples and exhibits/display for trade fairs may be imported into the country duty free. It is a customs department requirement, however, that such items are re-exported or certified by a customs certification officer of their destruction after use. An importing firm that fails to meet these requirements will be charged import duties and value added taxes on the presumed value of the items.

There will be no bond guarantee for goods where taxes have been paid at destination. Bond guarantee will apply on goods meant for warehousing, temporary importation, transit and on duty remission/exemption.