Updated 28 October 2026
KRA customs duty rates come from the East African Community Common External Tariff (CET), which Kenya applies to goods from outside the EAC. Since 1 July 2022 the CET has four bands: 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. “Sensitive” items listed in Schedule 2 of the CET pay more than 25%. On top of import duty, KRA charges VAT (normally 16%), excise duty on excisable goods, the Import Declaration Fee (IDF) and the Railway Development Levy (RDL). To find the rate for your product, you need its HS code.
Updated 28 October 2026. Sources: EAC trade regime page (eac.int), EAC CET 2022 version (updated June 2025), and KRA’s imports page (kra.go.ke, checked 28 Oct 2026).
KRA customs duty rates at a glance
| Charge | Rate | Legal basis |
|---|---|---|
| Import duty, band 1 (raw materials, capital goods) | 0% | EAC CET 2022 |
| Import duty, band 2 (intermediate goods not available in the region) | 10% | EAC CET 2022 |
| Import duty, band 3 (intermediate goods available in the region) | 25% | EAC CET 2022 |
| Import duty, band 4 (finished products available in the region) | 35% | EAC CET 2022 (from 1 July 2022) |
| Sensitive items (Schedule 2) | Above 25%, item by item | EAC CET Schedule 2 |
| Excise duty | Varies by item | Excise Duty Act, 2015 |
| VAT | 16% standard; 0% on exempt items | VAT Act, 2013 |
| Import Declaration Fee (IDF) | 3.5% of customs value (as listed by KRA) | Miscellaneous Fees and Levies Act, 2016 |
| Railway Development Levy (RDL) | 2% of customs value (as listed by KRA) | Miscellaneous Fees and Levies Act, 2016 |
These KRA customs duty rates are applied together on one customs entry. The IDF and RDL rates above are the figures on KRA’s imports page as checked on 28 October 2026. These levies have been amended by Finance Acts before, so confirm the current rate on your entry or with your clearing agent.
What is an HS code?
The Harmonised System (HS) code is the international product classification used by customs. The EAC tariff uses 8-digit codes: the first six digits follow the global HS, and the last two are EAC subdivisions. The same product can carry very different duty depending on its exact classification, for example whether a part is “for” a machine or a standalone article, so classification is where most disputes start.
How to find the duty on any import: step by step
- Describe the product precisely: what it is, what it is made of, what it does, and whether it is complete or a part.
- Search the EAC tariff. Use the EAC online tariff search on eac.int or download the CET 2022 version (updated June 2025). Search by keyword, then read the chapter and heading notes to confirm the 8-digit code.
- Read the duty rate next to the code. If the item appears in Schedule 2 (sensitive items), use that rate instead.
- Check excise. Some goods (for example alcohol, tobacco, some vehicles and certain imported products) also pay excise under the Excise Duty Act.
- Add VAT, IDF and RDL using the rates above.
- Confirm with KRA or your agent. If classification is unclear, ask a licensed customs agent or KRA Customs before you ship, not after the goods land.
How the duty is calculated
Once you know which KRA customs duty rates apply, the arithmetic is straightforward. Customs duty is charged on the customs value, which for most imports is the CIF value: cost of goods plus insurance and freight to the port of entry. KRA’s methods for setting that value are explained in our guide to customs valuation in Kenya. The usual order is:
- Import duty = customs value x CET rate.
- Excise duty, where applicable, is charged on the value plus import duty.
- VAT = 16% x (customs value + import duty + excise duty).
- IDF and RDL = their rates x customs value.
Cars follow the same structure with their own excise rates; see car import duty rates in Kenya for a full worked breakdown.
Goods from EAC and COMESA countries
Goods that meet the EAC rules of origin move duty-free between EAC partner states, and Kenya also grants preferential rates under trade agreements such as COMESA and the EU Economic Partnership Agreement. You need a valid certificate of origin to claim a preferential rate; without it, the full CET rate applies.
Who declares the goods?
Commercial imports are declared by a licensed customs agent through KRA’s systems, after an IDF is lodged through the KenTrade single window. Read our guides on the Import Declaration Form, the KenTrade single window and how to get a clearing and forwarding licence. If you want to defer duty while goods are stored, see bonded warehouses in Kenya.
Official sources: EAC online tariff search, EAC trade regime (CET bands) and KRA importing and exporting.
Frequently asked questions
What are the customs duty rates in Kenya?
Kenya applies the EAC CET: 0%, 10%, 25% and 35% bands, with higher rates for sensitive items in Schedule 2. VAT (16%), excise where applicable, IDF and RDL are added.
How do I find the HS code for a product in Kenya?
Search the EAC online tariff search or the CET 2022 tariff book by product description, then confirm the 8-digit code using the chapter and heading notes. A licensed customs agent or KRA Customs can help with unclear cases.
Is VAT charged on top of import duty?
Yes. VAT at 16% is charged on the customs value plus import duty and any excise duty.
What is the 35% duty band?
Introduced on 1 July 2022, it applies to imported finished products that are available in the EAC region, to protect regional producers.
What is the IDF rate in Kenya?
KRA’s imports page lists the Import Declaration Fee at 3.5% of customs value (checked 28 October 2026), alongside a 2% Railway Development Levy.
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