What is the process of lodging an exemption application?

All exemptions applications are lodged at the customs registry on 11th floor.

What are the requirements for persons living with disabilities to bring a motor vehicle?

The following are the required documents;

  • Application letter addressed to the commissioner of Customs & Border control
  • Original medical certificate from a registered doctor – attach a certified copy (by a commissioner of oaths) in the application; present original during physical interview
  • Original letter of recommendation from the Association for the Physically Disabled of Kenya or the National Council of Persons with Disabilities
  • Copy of driving license with class ‘H’ endorsement (currently class F) – In case of visual, mental or hearing impairment, one is allowed to nominate a driver. A driver nomination letter, valid DL and copy of the ID are to be attached to the application. The driver should swear an affidavit to confirm the same. 
  • Bill of lading for the vehicle – addressed to the applicant
  • Invoice/Proforma invoice for the vehicle – addressed to the applicant
  • Tax Compliance Certificate & Income Tax Exemption Certificate.
  • Cash remittance/transfer slips used to pay for the vehicle (i.e. proof that
  • Payment for the vehicle was made by the applicant)
  • Bank statement of the applicant for the last six months – showing transaction for payment for the vehicle
  • Copy of national ID card of the applicant
  • Copy of NCPWD ID card
  • Test drive in the presence of a customs officer – to be done at the point of entry e.g. Mombasa or JKIA e.t.c.
  • Replacement of the motor vehicle shall be allowed after four years upon proof of disposal of the motor vehicle originally imported in accordance with Section 119 of The East African Community Customs Management Act, 2004. – This is for information

Can a person living with disability have more than one motor vehicle duty free?

No. A person cannot have more than one motor vehicle duty free simultaneously.

After how long can a person living with disability bring another motor vehicle?

A person is accorded an exemption on a motor vehicle once in every four years. However, all taxes have to be paid for, for the previously owned motor vehicle prior to issuing another one.

A person is accorded an exemption on a motor vehicle once in every four years. However, all taxes have to be paid for, for the previously owned motor vehicle prior o issuing another one.

No. a person is allowed a motor vehicle for personal use only.

Can an individual be granted exemption for motor vehicle as a person living with disability and returning resident simultaneously?

No. A person cannot have more than one motor vehicle duty free simultaneously.

What are the requirements for motor vehicle exemption as a returning resident?

The key determining factors for qualification for exemption include among others;

  • Evidence of ownership and use of the vehicle for at least twelve months before return
  • The vehicle must not be more than eight years old from the date of manufacture.
  • Evidence of travel (i.e. Passport or an appropriate travel documentation)
  • The vehicle must be shipped into the country within ninety days or further period not exceeding 360 days upon approval by the Commissioner, of the return of the individual resident
  • The individual must not have enjoyed a similar exemption within last four years
  • The individual must be changing residence permanently
  • The household goods and personal effects should have been in personal use by the person in his/her previous residence before return to Kenya

In case of replacement of left hand drive motor vehicle, the following additional conditions will apply;

  • Evidence of disposal of the left hand drive vehicle
  • The current retail selling price of the replacement right hand drive vehicle should not exceed that of the previously owned left hand drive vehicle.
  • The country which one is returning from must be operating left hand drive vehicles.

How many motor vehicles is a person entitled to bring as a returning resident?

One motor vehicle only.

Can a returning resident bring a motor vehicle for commercial use?

 No.  The motor vehicle should be for personal use only

When does one seek an extension of time to clear used personal effects as a returning resident?

A person seeks an extension of time after 90 days have lapsed since the date of arrival but should be within 360 days.

Where is the determination for qualification of exemption carried out for a returning resident?

The determination for exemption qualification on returning resident basis will be determined at the release point or point of entry.

Are donations exempted from taxes?

There is no legal provisions to grant exemptions on donations. All taxes are due and payable.

Which solar items are duty exempt?

Solar panels, solar control units, solar batteries, solar inverters and all-in-one solar lanterns.

What is the procedure of disposal of an exempt motor vehicle?

The applicant should liaise within their appointed clearing agent have the motor vehicle valued by the valuation office and lodge a C404 entry.

What are the contacts of Exemptions office?

You can contact through email vide ExemptionsHQ@kra.go.ke 


Or call vide



Or Visit our office at

Times Tower Building at Haile Selassie Avenue, 1st Floor, Exemptions office.