Who is a resident?
The holder of a valid Kenyan passport and Kenyan resident permit as per the Kenya Citizenship & Immigration Act, 2011.
What is Customs Duty?
It is a tax imposed on goods brought into Kenya.
Do all passangers pay for Customs Duty?
No,various categories of passengers enjoy concessions and entitlements as provided under the 5th Schedule of the East African Community Customs Management Act.
How are Customs Duties assessed?
Duties are assessed based on the Customs value of the item and 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. Customs Valuation is based on the price actually paid or payable for the imported goods.
How do I verify if the assessed amounts are correct?
The passenger may seek an explanation from the Customs Officer. The passenger has a right to query the assessed Customs duties and Customs Officer is under obligation to demonstrate the correctness.
Are all goods subject to Customs Duty?
Yes; however passengers have a concession of USD 500 applicable only to goods for personal and/or household use. Passengers are also exempt on their used personal effects.
Where is Customs Duty paid?
Customs duty is paid at the port of entry on goods subject to taxation
When is Customs Duty paid?
The imported goods may be liable to Import Duty, Value Added Tax, Excise Duty and any other applicable levies, when the allowable limits are exceeded.
How are Customs Duties paid?
Customs duties are paid at the appointed banks or through mobile banking platform after the generation of an electronic payment slip. Banks are located within the terminals.
What happens In case of system failure?
Other payment methods will be advised to ease payments.
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.
Are inherited goods liable to Customs duty charges?
No, however it shall be used personal effects which are not for re-sale and have been the property of the deceased person and have been inherited by or bequeathed to the person/passenger to whom they are consigned.
Are used goods imported by passengers liable to Customs duty charges?
Yes. All goods whether new or use, are subject to taxation. However different passenger categories have different concession and entitlements as here below;
Category A. - This category includes all passengers on the first arrival who are bona fide changing their residences to Kenya whether as missionaries, military personnel or Aid Agencies or to take up appointments in commerce or industry. It also includes diplomats, students and other persons resident in Kenya but who have resided outside Kenya for a period long enough as prescribed to enable them to comply with the conditions prescribed in Parts A and B of the Fifth Schedule of EACCMA.
a) wearing apparel;
b) personal and household effects of any kind which were in his personal or household use in his former place of residence;
c) one motor vehicle, which the passenger has personally owned and used outside a Partner State for at least twelve months (excluding the period of the voyage in the case of shipment)
Category B. - Bona fide tourists and visitors to Kenya for periods not exceeding three months. This category includes not only tourists but temporary business and other visitors. Kenya Government has directed that every reasonable facility is to be given to such passengers in the interests of the tourist industry.
a) Non-consumable goods imported for his personal use during his visit which he intends to take out with him when he leaves at the end of his visit;
b) Consumable provisions and non-alcoholic beverages in such quantities and of such kinds as are inconsistent with his visit;
c) That the goods are imported by a returning resident being an employee of an international organization the headquarters of which are in a Partner State and who has been recalled for consultations at the organization?s headquarters.
Category C. - All returning Kenyan residents and passengers not included in Categories A and B above.
a) Wearing apparel;
b) Personal and household effects which have been in his personal use or household use.
Subject to the above entitlements, duty shall not be levied on the following goods imported by, and in the possession of a passenger:-
a) Spirits (including liquors) or wine, not exceeding one litre or wine not exceeding two litres;
b) perfume and toilet water not exceeding in all one-half litre, of which not more than a quarter may be perfume;
c) Cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grammes in weight.
The import duty-free allowance shall be granted only to passengers who have attained the age of (18) eighteen years.
Is filming equipment liable to Customs duty charges?
Filming equipment being permanently imported into Kenya is liable to full Customs duty. However, temporary importation of the same will require the importer to secure a permit from the film Classification Board, where a charge of 1% of the total value or Ksh.30,050 whichever is lower is imposed.
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 at arrival and before departure.
What other items am I supposed to declare before departing or on arrival?
All restricted items should be declared to Customs on arrival or departure.
Am I required to declare items on departure that I intend to bring back to Kenya?
The following items should be declared before departing Kenya:
? Cameras and accessories for filming outside the country which you intend to bring back
? Items exported for repair or alterations,
? Toolboxes you require for repair work abroad and you intend to bring back,
? Sporting equipment,
? Musical instruments
? Any item intended to be returned to Kenya.
All temporary importation documents should be retained
Which passengers are required to make declarations to the Customs Officer?
All passengers are subject to make declarations to the Customs Officer using the Passenger Declaration Form (Form F88).
What items am I supposed to declare on the Passenger Declaration Form (Form F88) upon arrival?
The following items MUST be declared upon your arrival at the port of entry:
? Items you purchase for business promotion and commercial purposes.
? Items you purchase and are carrying with you upon return to the Kenya.
? Items you inherited while abroad.
? Items you bought at duty-free shops on the ship, or on the plane e.g. Spirits, including liquors exceeding one litre or wine exceeding two litres. Perfumes and toiletries exceeding in total one litre of which the perfume should be more than a quarter (250ml). Cigarettes, cigars, cheroots, cigarillos, tobacco and snuff exceeding in 250 grams in total.
? The non-consumable goods which will be exported within thirty days or a period not exceeding sixty days from the date the passenger leaves the country.
? Repairs or alterations to any items you took abroad and are bringing back, even if the repairs/alterations were performed free of charge.
? Items you brought home for someone else including gifts.
? Items you intend to sell or use in your business, including business merchandise that you took out of the Kenya on your trip.
? Currency and monetary instruments over USD 10,000 (or foreign equivalent).
Is it an offence not to declare goods or give false information to the Customs Officer?
Yes, it is an offence under the East African Community Customs Management Act 2004 to give false information to a Customs Officer, and it is punishable under Section 203 of the said Act including forfeiture of the subject goods and other relevant laws.