Kenya import and export guide

• Customs authority: Kenya Revenue Authority (KRA), Customs and Border Control Department.
• Tariff: East African Community Common External Tariff, with bands of 0%, 10% and 25%, and up to 35% or more on sensitive goods.
• VAT: 16% standard rate, 8% on fuel, 0% on exports and some essential goods.
• Import levies: an Import Declaration Fee and a Railway Development Levy on the customs value (see the duties section for the rates).
• Product standards: regulated goods need a KEBS Certificate of Conformity under the Pre-Export Verification of Conformity (PVoC) programme.
• Main entry points: the port of Mombasa, the inland container depot in Nairobi, and Jomo Kenyatta International Airport.
• Trade blocs: East African Community (EAC), COMESA and the African Continental Free Trade Area (AfCFTA).

Customs declarations are made to KRA through its iCMS customs system.

Documents usually needed for commercial imports

• Commercial invoice and packing list.
• Bill of lading or air waybill.
• Country-of-origin declaration, or a certificate of origin if you claim a trade agreement rate.
• The customs declaration and the Import Declaration Form.

Extra approvals for regulated goods

• KEBS: a Certificate of Conformity under PVoC for products covered by Kenyan standards.
• KEPHIS: a permit for plant products.
• Pharmacy and Poisons Board: a permit for pharmaceuticals.
• Used vehicles: an age cap of 8 years applies.
• Used electronics: type approval from the Communications Authority is needed before sale.

Cash of USD 10,000 or more (or the equivalent) must be declared on entry and exit.

• Customs duty. Kenya applies the EAC Common External Tariff (2022 edition): 0%, 10% and 25%, with a maximum of 35% in the base schedule. Sensitive products face higher rates.
• VAT. The standard rate is 16% of the taxable value, including on imports. Fuel is taxed at 8%.
• Import Declaration Fee and Railway Development Levy. Both are charged on the declared customs value. Sources disagree on the current rates (see the staff notes), so confirm them with KRA before you quote a landed cost.
• Excise duty. Applies to selected goods such as alcohol, tobacco, sugar and some luxury items. The Finance Act 2026 changed several rates, for example imported sugar (KES 7.50 to KES 40 per kg) and imported wood and timber products (30% of excisable value).

Changes from 1 July 2026 (EAC gazette of 30 June 2026)

• Mobile phones rise from 0% to 25% duty for one year.
• Some recorded software media rise from 0% to 10%.
• Duties rise on motor vehicles and on iron and steel.
• Lower rates apply for a limited period to specified goods, including lithium-ion batteries, rice, worn clothing and dates.

Check the tariff line for your product before you sign a contract, because these changes are recent and time-limited.

Exports are zero-rated for VAT. Cash of USD 10,000 or more must be declared on exit.

Which permits an export needs depends on the product (for example plant, animal, wildlife or food goods), and your buyer's country may also require its own certificates. Ask KRA and the regulator for your product before you ship, and keep your invoice, packing list and transport document consistent with the declaration.

Prohibited imports (the list is not exhaustive): hazardous materials and chemicals, cosmetics containing mercury, controlled narcotics, counterfeit currency, matches made with white phosphorus, pornographic and obscene material, used tyres for commercial vehicles, single-use plastic bags, waste and scrap of ferrous cast iron, fresh unprocessed Nile perch and tilapia, and wood charcoal.

Restricted imports (a permit is required): bows, arrows and fencing equipment, firearm parts, ammunition and explosives, genetically modified items, historical artefacts, and ivory of all kinds.

The legal basis is the EAC Customs Management Act 2004 (Second and Third Schedules). KRA publishes the full list.

• Mombasa: Kenya's sea port.
• Inland Container Depot, Nairobi: connected by the Standard Gauge Railway.
• Airports: Jomo Kenyatta International (Nairobi), Moi International (Mombasa), Kisumu and Eldoret.
• Land borders: Uganda, Tanzania, Ethiopia, Somalia and South Sudan.

• East African Community: Kenya is a member of the customs union, so it applies the common external tariff and goods that qualify as originating in the region move between members at preferential rates.
• COMESA: Kenya is a member.
• AfCFTA: Kenya signed the agreement on 21 March 2018.
• AGOA: Kenya qualifies for duty-free access to the US market for eligible goods, mainly apparel and agricultural products.
• European Union: Kenya and the EU signed an Economic Partnership Agreement in December 2023.
• WTO: Kenya has been a member since January 1995.

• Duty changes. The July 2026 changes to rates, and the changing levy rates, can alter your landed cost after you have quoted a price. Agree who bears tariff changes in the contract.
• Regulated goods without a certificate. Goods covered by Kenyan standards held at the port without a valid PVoC certificate can be delayed or rejected.
• Fake documents. Forged certificates, invoices and bills of lading are common in East African trade. Verify a certificate with the issuing body and check the company before you pay.
• Informal payment requests. Pay duties and levies only through the official KRA channels and keep receipts.