Import Declaration Form (IDF) in Kenya: How to Apply and the 2.5% IDF Fee

Updated 21 October 2026

Quick answer: an Import Declaration Form (IDF) is the document every importer must complete for goods entering Kenya for home use. It is lodged electronically on the Kenya Revenue Authority’s Integrated Customs Management System (iCMS), usually by a licensed clearing agent. When the goods are entered, the importer pays an import declaration fee of 2.5% of the customs value, plus a railway development levy (RDL) of 2%, on top of import duty, excise and VAT.

IDF at a Glance

What the IDF Is For

The IDF tells customs, before the cargo lands, who is importing what, from where and at what value. KRA uses it to plan inspection and valuation, and agencies such as the Kenya Bureau of Standards use it to attach the permits and certificates a product needs. Under section 7(5) of the Act, the importer must present a copy of the completed IDF to the Commissioner when entering the goods. In practice that link happens inside iCMS, where the approved IDF becomes the base document for the customs entry.

How Much Is the IDF Fee?

The fee has changed several times. The Finance Act 2023 cut it from 3.5% to 2.5% of customs value from July 2023, and that is the rate in the Act today. The railway development levy was cut to 1.5% at the same time and then raised back to 2% by the Tax Laws (Amendment) Act 2024 from December 2024. Ten percent of IDF collections go to a fund that pays Kenya’s contributions to the African Union and other international bodies.

Worked Examples

Customs value is broadly the cost of the goods plus insurance and freight to Mombasa (CIF), converted at the customs exchange rate.

These two charges come on top of import duty, excise duty and 16% VAT. For a car, our car import duty calculator adds them all up for you.

How to Apply for an IDF, Step by Step

1. Get your paperwork ready: the supplier’s proforma invoice, your KRA PIN, the product description and HS code, the country of origin, quantity and value.
2. Choose a clearing agent, or get iCMS access yourself. Most importers use a licensed customs agent, who already has iCMS access and training. Our guide to getting a clearing and forwarding licence explains the licensing side.
3. Capture the declaration in iCMS. The agent opens the Clearance module, chooses Declaration and Capture, fills in the header, parties, transport and item details, and checks that the FOB value matches the invoice. Our iCMS login and declaration guide walks through these screens.
4. Register it. iCMS gives a 16 character declaration number and the status changes to Created.
5. Wait for approval. If no pre-import permit is needed, the IDF becomes Approved. If a permit is needed, it shows Pending Approval until the agency clears it through KenTrade.
6. Send the approved IDF to your supplier if your goods need pre-export inspection, and keep the number for the customs entry when the cargo arrives.
7. Pay duties, IDF and RDL when the goods are entered for home use, then arrange release and transport. Transit cargo is tracked under RECTS; see our note on KRA e-seals and RECTS vendors.

Which Goods Are Exempt From the IDF Fee?

Part A of the Second Schedule exempts some goods when imported or bought before customs clearance. They include:

• goods for approved duty-free shops, Export Processing Zones, Special Economic Zones and manufacturing-under-bond enterprises;
• used personal effects, accompanied or not, and household effects including cars that qualify for duty exemption under the Fifth Schedule of the EAC Customs Management Act;
• posted parcels, except goods imported for trade;
• goods for diplomatic missions, the UN and its agencies, and official aid-funded projects;
• aircraft and aircraft parts under Chapter 88, and some other listed items.

Exemptions are applied in iCMS against the right exemption code, so ask your agent to confirm before the goods ship.

KenTrade, UCRs and Permits

KenTrade, the Kenya Trade Network Agency, runs the Trade Facilitation Platform where permits from agencies such as KEBS, KEPHIS and the Pharmacy and Poisons Board are lodged. A Unique Consignment Reference (UCR) is generated from the IDF, and KenTrade’s FAQ says every UCR created on the platform costs USD 10 or its KSh equivalent, paid through eCitizen and non-refundable. KenTrade is on the 1st floor of Embankment Plaza, Longonot Road, Upper Hill, Nairobi, and can be reached on 0709 950 000 or +254 20 4965000.

Common IDF Mistakes

• Wrong HS code: leads to the wrong duty rate, delays and possible penalties.
• Undervalued invoices: KRA can revalue the goods, and you pay the difference plus penalties.
• Applying too late: lodge the IDF before the goods ship, especially if a permit or pre-export inspection is needed.
• Using an unlicensed agent: check that your clearing agent holds a current KRA customs agent licence.

If you are importing a car, read our step-by-step guide on how to import a car into Kenya. For jobs in clearing, logistics and freight, see JobinKenya.

Frequently Asked Questions

What is the IDF fee in Kenya in 2026?

2.5% of the customs value of the goods, under section 7 of the Miscellaneous Fees and Levies Act.

Is IDF the same as import duty?

No. Import duty is set by the EAC Common External Tariff. The IDF fee is a separate Kenyan charge, paid alongside the 2% railway development levy, excise and VAT.

Can I apply for an IDF myself without a clearing agent?

Declarations are lodged on iCMS, which needs registration and training. Most individuals and small importers use a licensed customs agent.

Do personal effects pay the IDF fee?

Used personal effects are exempt under Part A of the Second Schedule, and so are household effects, including cars that qualify for duty exemption.

How long does IDF approval take?

If no permit is required, iCMS approves it once registered. Goods needing permits wait until the agency approves them on KenTrade.