Import Procedures for Kenyan Businesses: The Complete 2026 Guide

You've found a supplier in China, Turkey, or India. The price is great. But now you need to get the goods into Kenya — through customs, KEBS, KRA, and a maze of paperwork. One wrong HS code and your container sits at the port for weeks, racking up demurrage.

This guide covers the complete import journey for Kenyan businesses: from identifying your product to delivering it to your warehouse.

1. Before You Import: The Pre-Check

1.1 Is Your Product Allowed?

Some goods are prohibited or restricted in Kenya:

Prohibited (cannot import):

• Counterfeit goods
• Narcotics and controlled substances
• Certain hazardous materials
• Used tires (passenger vehicles)

Restricted (need permits):

• Food and agricultural products (KEBS/KEPHIS approval)
• Pharmaceuticals (Pharmacy and Poisons Board)
• Electronics (KEBS Type Approval)
• Chemicals (NEMA/PPCB registration)
• Arms and ammunition (Firearms Licensing Board)

Check before you buy: KEBS Product Standards, KRA Prohibited/Restricted List

1.2 Product Standards (KEBS)

Products within the applicable KEBS/PVoC regime may require:

• Import Standardization Mark (ISM), where applicable, or
• Certificate of Conformity (CoC) for regulated products, where required

How it works:

1. Your supplier obtains a CoC from an authorized inspection firm in the exporting country
2. The CoC proves your product meets Kenyan standards
3. Missing required conformity documents can delay clearance; confirm scope and exemptions with KEBS

Cost: Illustrative budgeting range only, not a universal KEBS tariff: verify the current PVoC product, route and service-provider quote before shipment.

1.3 Find Your HS Code

Every product has a Harmonized System (HS) code — a 6-10 digit number that determines your customs duty rate.

Common HS codes for Kenyan importers:

These examples show import duty only for ordinary imports matching the descriptions. A product’s classification, preferential origin, exemption or approved remission can change the duty due. VAT, excise and other charges may also apply. Confirm the exact tariff line and assessment with KRA or a licensed customs agent.

How to find your code: KRA iTax HS Code Search, WCO Harmonized System database

2. The Import Documentation

Required Documents

3. Customs Duties and Taxes

3.1 Duty Calculation

Customs Value = CIF (Cost + Insurance + Freight)

Import Duty = Customs Value × Duty Rate

Use this formula for percentage duties. Where the tariff says “whichever is higher,” calculate the percentage amount and the minimum charge, then use the higher amount. For duty charged per unit, follow the published tariff rule.

Import VAT = VAT taxable value × the applicable VAT rate. Under section 14 of the VAT Act, the taxable value includes the customs value and applicable customs duty, plus other amounts that section 14 includes when they are not already included in the customs value. Excise duty is included where applicable. Do not count freight or insurance twice if already included in the CIF value, and do not assume every fee or levy automatically belongs in the base. KRA assesses the taxable value for the shipment.

Rate: 16% is the general VAT rate, subject to exemptions, zero-rating and applicable Gazette orders. As checked on 12 October 2026, Legal Notice 128 sets 8% only for tariff lines 2710.12.20, 2710.19.22 and 2710.19.31 from 15 July through 14 October 2026. This temporary order is limited to those lines; confirm the exact classification and any later notice before relying on a rate.

IDF: The applicable rate is prescribed by the current Miscellaneous Fees and Levies framework and may change. Use the live iCMS assessment and current law as the controlling check before payment.

3.2 Example

This is a simplified hypothetical illustration, not a quote for a specific product. It assumes 25% import duty and 16% applicable VAT, with no excise duty or other additions to the VAT base. The calculation is only an arithmetic illustration; the actual product classification, section 14 VAT base and iCMS assessment determine the amount due.

CIF value: $10,000 (KES 1,500,000)

• Import duty (25%): KES 375,000
• Illustrated VAT base: KES 1,875,000 (CIF plus import duty, with no excise or other additions)
• Illustrated VAT (16% × KES 1,875,000): KES 300,000

Excise example, hypothetical only: if customs value is KES 100, import duty KES 25 and applicable excise KES 20, with no other additions to the taxable value, the VAT base is KES 145 and 16% VAT is KES 23.20. This checks the formula only; it does not state a product’s duty or excise rate.

Import taxes and landed cost can include other applicable amounts. Check the live iCMS assessment and current law before payment.

3.3 Duty Rates by Product Category

Customs duty is set for each tariff line. Broad labels such as “raw materials,” “finished goods” or “agricultural products” do not have one reliable rate for every item. Use the specific examples in section 1.3, then confirm your product’s exact classification with KRA or a licensed customs agent. Some tariff lines set a minimum amount per unit; where the published rule says “whichever is higher,” the greater amount applies.

3.4 Duty Exemptions

• Manufacturing under bond: An approved MUB operator may receive duty relief for approved goods used exclusively in export production; the scheme requires licensing, a customs bond and compliance with its controls.
• AfCFTA preferential rates: Reduced duties for qualifying African-origin goods
• Diplomatic/UN: Relief is limited to persons or institutions covered by Part A of the EAC Customs Management Act Fifth Schedule and the required approval.

4. The Clearing Process

Step 1: Hire a Licensed Clearing Agent

Commercial import clearance normally runs through a licensed customs agent. Postal, courier and other non-commercial or specially regulated cases can follow different routes, so confirm the applicable exception with KRA before attempting self-clearance.

Cost: No universal fee: agent charges depend on route, cargo and work scope. Request a dated written quote; do not use the KES 15,000–50,000 figure as a standard tariff.

How to verify license: KRA Agent Register

Step 2: Submit Documents

Your agent submits to KRA via the Simba System (now integrated into iTax/iCMS):

• IDF
• Commercial invoice
• Bill of lading
• Packing list
• Certificate of origin
• Certificate of conformity

Step 3: KRA Assessment

KRA reviews your submission and:

• Confirms HS code and duty rate
• Calculates taxes
• Issues a payment slip

Step 4: Payment

Pay assessed taxes via:

• Bank payment to KRA
• M-Pesa (for smaller amounts)
• Direct debit (for frequent importers)

Step 5: Cargo Release

Once paid, KRA releases your goods. Your agent arranges:

• Port/airport pickup
• Transport to your warehouse
• Delivery

5. Special Import Schemes

5.1 Manufacturing Under Bond

Under Manufacture Under Bond, a licensed and approved operator may import qualifying plant, equipment and raw materials for exclusive use in export manufacturing. Eligibility and customs treatment depend on the approval, the goods and their use; the operator must follow the scheme’s licensing, bond, recordkeeping and Customs-control requirements. Confirm other taxes and levies for the specific shipment with KRA.

• Commissioner approval and a MUB licence covering the bonded factory and approved goods/use
• A customs bond, compliant stock records, reporting and inspection controls
• Confirmation from KRA of any duty, VAT, IDF, RDL or other charges for the specific shipment

5.2 Export Processing Zones (EPZ)

• For qualifying licensed EPZ enterprises, KRA describes corporate-income-tax exemption for the first 10 years from commencement of activity, subject to statutory conditions.
• The corporate-income-tax rate is 25% for the following 10 years under the KRA-described regime; this is not a general rate for all importers.
• Under EAC EPZ rules, qualifying plant, equipment and materials for export manufacture may enter under security without duty and remain under customs control; duty becomes payable if goods are taken for home consumption. Confirm VAT and other charges with KRA/EPZA.
• Annual return obligations may continue during an exemption period.

Locations: Athi River, Mombasa, Nairobi, Kilifi, and others

5.3 Temporary Imports

For goods you'll re-export (exhibitions, projects):

• Temporary Import Bond (TIB)
• Duty refunded upon re-export
• Time-limited (usually 12 months)

6. Common Import Mistakes

1. Wrong HS code — Leads to wrong duty payment, penalties, and delays
2. Missing CoC — Goods held at port for inspection
3. Under-declaring value — Severe penalties, possible seizure
4. Wrong country of origin — Affects AfCFTA preferential rates
5. No insurance — Loss at sea means total loss
6. Ignoring restricted goods list — Permits needed before shipping
7. Demurrage — Free time and daily charges vary by port/terminal, carrier, cargo and shipment. Check the current tariff and release notice for your route before calculating demurrage.

7. AfCFTA Import Benefits

Under the African Continental Free Trade Area:

• Reduced or eliminated tariffs on qualifying African-origin goods
• Cumulation across African countries
• Simplified rules of origin (product-specific)

Requirements:

• Valid Certificate of Origin
• Goods must meet AfCFTA rules of origin
• Documentation must be complete

Source: AfCFTA Hub, AfCFTA Rules of Origin Manual

8. What You Should Do This Week

1. [ ] Verify your product is not prohibited or restricted
2. [ ] Find your HS code (use KRA iTax search)
3. [ ] Check if KEBS requires CoC for your product
4. [ ] Get quotes from licensed clearing agents
5. [ ] Request CoC from your supplier before shipping
6. [ ] Calculate your landed cost (CIF + duties + taxes + agent fees)
7. [ ] Open an import account on iTax (if not done)

Frequently Asked Questions