First arrival privileges Kenya: duty-free car and goods rules

Updated 12 November 2026

First arrival privileges in Kenya let a person who arrives for a contract of at least two years, and their dependants, import household and personal effects and one motor vehicle free of import duty, excise duty, VAT and the IDF and RDL levies. Under the Kenya Revenue Authority’s Diplomatic & First Arrival Privileges guideline, checked on 12 November 2026, the goods must arrive within 90 days of your first arrival, or within up to 360 days if the Commissioner approves.

Updated November 2026. This guide follows KRA’s guideline page, which cites the 5th Schedule, Part A, paragraph 4 of the East African Community Customs Management Act, 2004 and the related schedules of the Excise Duty Act, VAT Act and Miscellaneous Fees and Levies Act. It is not tax advice; your clearing agent and KRA make the final call on each consignment.

Who qualifies for first arrival privileges in Kenya

KRA defines first arrivals as “personnel or dependants arriving into the country for a contract that is of a term not less than two years”. That typically covers expatriate staff of companies, NGOs and international organisations, and their families. KRA adds three points:

• Two-year contract. The contract must run for at least two years. KRA’s document list gives a work permit as an example of evidence.
• New contracts count. The exemption can apply to someone who arrives for a new contract even if they lived in Kenya before on another assignment, as long as each contract is for at least two years.
• One exemption only. You must not already have enjoyed an exemption under diplomatic or returning-resident status. Kenyans coming home usually use the separate returning resident exemption instead.

The same KRA guideline also covers diplomats and staff of the United Nations, its specialised agencies, Commonwealth high commissions and foreign embassies, consulates and missions, where the Ministry responsible for foreign affairs provides for the exemption.

What you can import under first arrival privileges, and the time limits

The 90-day clock is the rule people miss. If your container or car will ship late, ask your clearing agent to seek the Commissioner’s approval for a longer period before the 90 days run out, not after.

Which taxes first arrival privileges waive

KRA’s page lists five charges and the law behind each exemption:

For a car, those charges are most of the landed cost. KRA’s diaspora importation page notes that, for ordinary imports, an IDF of 2% of the customs value applies and customs assesses duty on the value and the tariff rate. To see what the exemption is worth on your vehicle, run it through our car import duty calculator, which uses KRA’s current retail selling price list explained in KRA CRSP explained.

Documents and how to apply for first arrival privileges in Kenya

1. Contract evidence. Proof of a contract of not less than two years, for example your work permit. Our guide to Kenya work permit classes and fees explains which permit you need.
2. Passport endorsement. The passport page showing your entry into Kenya, which starts the 90-day count.
3. For diplomats: a diplomatic card and the Pro 1B document from the Ministry of Foreign Affairs showing the goods being imported.
4. Import documents. The invoice, bill of lading or airway bill, and packing list.
5. Use a licensed clearing agent. KRA says the licensed customs clearing agent processes the exemption and the release of the goods on the Integrated Customs Management System (iCMS). Check that your agent is on the official list using our licensed customs agents guide.

Selling the car later, and other traps

Duty comes back on resale. KRA states that any vehicle acquired duty-free under this item becomes liable to duty when it is resold or otherwise disposed of, whether or not money changes hands, “notwithstanding that the period of two years allowed has elapsed”. In short, waiting two years does not clear the duty. If you plan to sell before you leave, budget for the duty or have the buyer agree to pay it before transfer.

Do not double-dip. A person who has already used diplomatic or returning-resident privileges cannot claim first arrival privileges in Kenya as well.

Temporary cars are different. If you are only driving a foreign-registered car into Kenya for a while, the rules on Form C32, the carnet de passages and the foreign vehicle permit apply instead of this exemption.

Keep the paper trail. Hold copies of the contract, passport stamp, clearing documents and KRA release for as long as you own the car. They are what prove the exemption if the vehicle is ever checked or sold.

Frequently asked questions

Who qualifies for first arrival privileges in Kenya?

Personnel and their dependants who arrive for a contract of at least two years and have not used a diplomatic or returning-resident exemption, according to KRA’s guideline.

How long do I have to import my goods?

Within 90 days of your first arrival, or up to 360 days from arrival if the Commissioner approves a longer period in your case.

Can I bring a car duty-free as a first arrival?

Yes, one motor vehicle imported or bought by you before customs clearance is covered, along with household and personal effects. Duty becomes payable if you later sell or dispose of it.

Which taxes are exempt under first arrival privileges in Kenya?

KRA lists import duty, excise duty, VAT, the Import Declaration Fee and the Railway Development Levy.