• Protection of Society (enforcement of Restrictions/Prohibitions)
• Trade Facilitation
• Collection of Trade Statistics
• Revenue Collection

• All checked-in baggage are scanned prior to delivery to the baggage hall for collection by passengers.
• Handheld/cabin baggage are scanned at clearance through customs together with identified checked-in baggage.

Declaration is supposed to be done before scanning. A passenger arriving is required to make a declaration to customs of all personal items brought with him/her from abroad.

• Personal Items: Used personal items and effects are exempt from customs duties and do not need to be declared.
• New Items: Any new items with a value of up to USD 2,000 per traveler are exempt from import tax, provided they are declared to the Customs Officer. If the value exceeds this limit, the passenger must declare the items in the Passenger Declaration Form (F88) before arrival.

• All passenger baggage that has been flagged shall be subjected to physical inspection by a customs officer.
• If any items are flagged during the initial scanning process, they will undergo a physical inspection by a Customs Officer to verify their contents and ensure proper declaration.

The customs value of imported goods shall be the transaction value, i.e., the actual demonstrated price paid for the goods.

• Taxes payable will be assessed using the transaction value and the applicable rates as indicated in the Common External Tariff.
• Tabulated taxes shall be explained to the passenger, and a payment slip generated using the Passenger’s PIN or passport details showing the various taxes levied.
• The passenger will then pay taxes using the available payment methods provided.

• A passenger has the right to query/seek and receive an explanation from the customs officer concerning the law and how the taxes payable have been arrived at.

• Customs at the Points of Entry is mandated to enforce the following laws:
• East African Community Customs Management Act (EACCMA) 2004
• Value Added Tax Act 2013
• Excise Act 2015
• Miscellaneous Levies Act 2015
• Vienna Convention – Diplomatic clearance
• Firearms Act of Kenya
• Proceeds of Crime and Anti-Money Laundering Act (POCAMLA)

Passengers must adhere to both national and international customs laws regulating the movement of goods. This includes the declaration of new items and the payment of any applicable duties.

• Always declare any new items purchased abroad that may be subject to customs duties.
• Use the Passenger Declaration Form (F88) to list items before arrival, ensuring a smooth clearance process.
• Familiarize yourself with the value limits for exempt goods (currently USD 2000).

KRA is continuously upgrading its technology to enhance non-intrusive inspections. Stay informed about any changes in procedures or regulations, such as the potential increase in the duty-free limit.

• Unworked precious metals or precious stones
• Arms and ammunition
• Worked or unworked ivory
• Spent cartridges
• Historical artefacts
• Drones
• Medicaments
• Plants and plant material

• Fake money
• Pornographic materials in all kinds of media, indecent or obscene printed paintings, books, cards, lithographs or other engravings, and any other indecent or obscene articles
• Narcotic drugs
• Used tyres for light commercial vehicles
• Shisha and shisha flavours
• Skin lightening/lightening creams
• Toy guns
• Worn underwear garments of any types
• Counterfeit goods of all kinds

1. What is Customs Duty?

Is a tax imposed on goods brought into Kenya from Partner States / Foreign. However, various categories of passengers do enjoy concessions and entitlements as provided under the 5th Schedule of the East African Community Customs Management Act.

2. Are all goods subject to Customs Duty?

No: Used personal baggage are exempt from tax. A passenger may also be allowed a concession of up to USD 2,000 on items bought for personal and/or household use.

3. Where and when is Customs Duty paid?

Customs duty are paid at the port of entry on declaration and presentation of goods.

4. Who collects Customs Duty?

Customs officers, on behalf of the Kenyan Government, are tasked with the responsibility to verify, assess, and collect customs duty at the point of entry.

5. How are Customs Duties assessed?

Customs duties are assessed based on the transaction value of the goods. Different items attract taxes in accordance with the rates provided by East African Community Customs Management Act EACCMA (2004), VAT Act (2013), Excise Act (2015) and any other levies imposed by Government legislation.

6. How are Customs Duties paid?

Customs duties are paid after generation of a payment slip in ICMS through:

•   -Appointed banks at Passenger Terminals

•   -Use of PDQ machines

•   -Government paybill 222222

7. Are charitable donations liable to Customs duty charges?

Yes, donations into the country are taxable unless exempted by the National Treasury and provisions of the 5th Schedule of the East African Community Customs Management Act.

8. Are used goods imported by passengers liable to Customs duty charges?

Yes. All goods whether new or used, are subject to taxation. However, different passenger categories have different concession and entitlements.

9. Am I supposed to declare currency or monetary instruments?

Yes. Currency and monetary instruments exceeding 10,000 USD or its equivalent MUST be declared at Customs on arrival or before departure.

10. Is filming equipment liable to Customs duty charges?

Filming equipments being imported into Kenya are subject to customs duty. However on temporary importation, the importer will notify the Commissioner of Customs & Border of his intention to import filming equipment.

The Commissioner will give guidelines or conditions on importation, which may include execution of a security bond.

The passenger will also be required to pay 1% of the value of the equipments or Khs.30,000.00 whichever is lower. This is a fee collected on behalf of FCLB.

11. Are there passengers exempted from Examination of their luggage and body searches by Customs Officers?

No. All passenger baggage is subject examination by a Customs Officer. However, goods in a diplomatic bag (for Embassies and other UN Affiliated agencies) may not be subjected to physical examination as provided under the Vienna Convention.

This provision may not apply where the same is suspected, from non-intrusive inspection, is suspected to contain restricted / prohibited goods.