Updated 12 November 2026
The EAC common external tariff (CET) is the single import duty schedule Kenya and the other East African Community states charge on goods arriving from outside the bloc. It has four bands: 0% for raw materials and capital goods, 10% for intermediate goods not made in the region, 25% for intermediate goods made in the region and 35% for finished products available in the region. A short list of sensitive items, such as sugar, rice and milk, pays more. This guide sets out the bands, the main sensitive-item rates and how to look up the duty on your own goods.
Updated 12 November 2026. Rates come from the EAC Common External Tariff 2022 version (updated June 2025) and the EAC trade regime page, checked on 12 November 2026.
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What the EAC common external tariff is
The EAC common external tariff is Annex 1 to the Protocol on the Establishment of the East African Community Customs Union. It is written in the Harmonised System (HS) of product codes, version 2022, so every import has an eight-digit tariff line and one duty rate. Because all member states use the same schedule, a container cleared at Mombasa pays the same import duty as one cleared at Dar es Salaam, and goods made inside the community can then move between partner states duty-free if they meet the EAC rules of origin.
The EAC Council of Ministers sets and changes the tariff. The current structure was adopted through Legal Notice No. EAC/117/2022, signed by the then Council chairperson Betty Maina, and came into force on 1 July 2022. In Kenya the Kenya Revenue Authority (KRA) collects the duty on the EAC’s behalf at the point of entry.
Import duty is only one of the charges on an import. KRA also collects VAT (16% at the standard rate), excise duty on some goods, the import declaration fee and the railway development levy. Our guide to the import declaration form (IDF) in Kenya covers those levies.
The four EAC common external tariff bands
The legal notice says the community “shall have a four band common external tariff with a minimum rate of 0 per centum, rates of 10 per centum, 25 per centum and a maximum rate of 35 per centum”. The EAC explains each band like this:
| Band | Duty rate | What it covers | Examples from the tariff |
|---|---|---|---|
| 1 | 0% | Raw materials and capital goods | Laptops (8471.30.00), smartphones (8517.13.00), solar panels (8541.43.00), medicines (3004.90.00) |
| 2 | 10% | Intermediate goods not available in the region | Parts for batteries (8506.90.00, 8507.90.00) since 2023 |
| 3 | 25% | Intermediate goods available in the region | Assembled cars such as 8703.23.90 (unassembled kits pay 0%) |
| 4 | 35% | Finished products available in the region | Wheat (1001.99.10), coffee (0901.11.00), cement (2523.29.00) |
The 35% fourth band was the biggest change in the 2022 review of the EAC common external tariff. EAC trade and finance ministers adopted it at a retreat in Mombasa on 5 May 2022, according to an EAC press release, and said the lines in it include dairy and meat, cereals, cotton and textiles, iron and steel, edible oils, beverages and spirits, furniture, leather goods, cut flowers, fruit and nuts, sugar and confectionery, coffee, tea and spices, ceramics and paints. The ministers argued a high top band would protect regional producers and create jobs, while accepting that consumers would pay more in the short run.
Sensitive items and their rates
Schedule 2 of the EAC common external tariff lists sensitive items, marked “SI” in the main schedule. These lines pay more than 35% to shield farmers and factories in the region. The main ones in the 2022 version are:
| Product | HS heading | Sensitive rate |
|---|---|---|
| Milk, cream, yogurt and cheese | 04.01 to 04.06 | 60% |
| Maize (other than seed) | 1005.90.00 | 50% |
| Rice, including broken rice and rice flour | 10.06, 1102.90.10 | 75% or USD 345 per tonne, whichever is higher |
| Wheat or meslin flour; maize flour | 11.01, 1102.20.00 | 50% |
| Cane or beet sugar | 17.01 | 100% or USD 460 per tonne, whichever is higher |
| Khanga, kikoi and kitenge fabrics | 52.08 to 55.14 (selected lines) | 50% |
| Cotton bed, table, toilet and kitchen linen | 63.02 (selected lines) | 50% |
For rice and sugar the duty is the higher of the percentage or the fixed amount per metric tonne, so cheap imports cannot dodge the protection. For example, 10 tonnes of sugar with a customs value of USD 4,000 would owe USD 4,000 at 100%, but USD 4,600 under the specific rate (USD 460 x 10), so the USD 4,600 applies. Always work out both figures.
Changes to the EAC common external tariff since 2022
The Council of Ministers amends the EAC common external tariff through legal notices in the EAC Gazette, usually from 1 July, the start of the budget year. The June 2025 consolidated version on eac.int carries these notable changes:
- Legal Notice EAC/1/2023: raised parts for primary cells and batteries (8506.90.00 and 8507.90.00) from 0% to 10%, with a set of changes in force from 1 January 2023 and others from 1 July 2023.
- Legal Notice EAC/129/2023: moved fish and crustaceans (all 225 Chapter 3 lines, previously 25%) to 35%, along with live cattle, pigs, sheep and goats, eggs, honey, cassava, coffins, several kinds of footwear, almonds, macadamia nuts in shell and cucumbers.
- Legal Notice EAC/81/2024: raised certain vegetable and microbial fats and oils (1515.60.00, 1515.90.00, 1516.30.00) to 35% from publication.
- Legal Notice EAC/147/2024: raised food and beverage preparations (2106.90.20) from 10% to 25%, and aircraft and motor vehicle seats (9401.10.00, 9401.20.00) from 25% to 35%.
- Legal Notice EAC/32/2025: split gas containers so steel LPG cylinders sit at 0% and aluminium ones at 10%.
- Legal Notice EAC/171/2025: raised toys, dolls, scale models and puzzles (9503.00.00) to 35%.
Partner states can also ask the Council for a “stay of application”, which lets one country charge a different rate on a line for a year, or a duty remission for named manufacturers. These are published as separate EAC Gazette notices, so check the latest gazette before you price a shipment, not just the base schedule.
How to find the EAC common external tariff rate for your goods
- Classify the product. Find its HS code. The description in the CET must match your goods; a supplier’s invoice code is a starting point, not proof.
- Open the CET. Download the EAC common external tariff 2022 version from the EAC customs page and search the eight-digit line. If the rate column says “SI”, go to Schedule 2.
- Check the amendments and stays. Read the legal notices at the back of the consolidated file and any newer EAC Gazette notices for Kenya.
- Add Kenya’s other taxes. Work out VAT, excise and levies on top, then compare with our page on KRA customs duty rates.
- Use a licensed agent for clearance. Only a KRA-licensed agent can lodge most entries; see the list of licensed customs agents in Kenya.
Goods from inside the EAC that meet the rules of origin pay no import duty at all, and small cross-border consignments can use the simplified trade regime. If you sell into Uganda, our guide to Kenya’s exports to Uganda shows what moves across the border, and car importers should read car import duty rates in Kenya for how the 25% band combines with excise and VAT.
Frequently asked questions
What are the four bands of the EAC common external tariff?
0% for raw materials and capital goods, 10% for intermediate goods not available in the region, 25% for intermediate goods available in the region and 35% for finished products available in the region. The structure has applied since 1 July 2022.
Which goods pay more than 35% under the EAC CET?
Sensitive items in Schedule 2. They include milk and dairy products at 60%, maize and wheat or maize flour at 50%, rice at 75% or USD 345 a tonne, sugar at 100% or USD 460 a tonne, and kitenge, khanga and kikoi fabrics at 50%.
Who sets the EAC common external tariff?
The EAC Council of Ministers, under Articles 12 and 39 of the Customs Union Protocol. Changes are published as legal notices in the EAC Gazette, and KRA applies them in Kenya.
Do goods from Uganda or Tanzania pay import duty in Kenya?
Not if they qualify as EAC-originating goods under the community’s rules of origin and come with the right certificate of origin. The CET applies to goods from outside the EAC.
Where can I download the EAC CET?
On the EAC website, under Customs and then Common External Tariff. The current file is the CET 2022 version updated in June 2025, which includes the amending legal notices at the end.
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