Section 45 of EACCMA (2004) provides for a dual channel clearance system; Green Channel and Red Channel:

1. Green Channel is meant for passengers who have nothing to declare and are carrying dutiable goods within the prescribed duty free allowance limit. The passengers are allowed to pass through the Green Channel with their baggage on the basis of their Oral declaration/declaration on their Passenger Declaration (Category A & B  of Passengers)
2. Red Channel for passengers carrying dutiable or restricted goods: All crew members of vessels or aircrafts should also use the Red Channel.

Note: Any passenger found to have not declared or mis-declared goods contravenes Section 203 of EACCMA 2004 and is liable on conviction to strict penal action. The goods are also liable to seizure/confiscation.

Yes, Section 155 of the EACCMA, 2004 permits Customs Officers to examine passengers’ luggage and conduct body searches when it is deemed necessary.

NB: There are passengers exempt from luggage examination and body searches like Diplomats and other privileged persons.

Duties are assessed based on the Customs Value of the item and Tariff Classification as provided for under the East African Community Common External Tariff, 2022. The rates are provided for under the East African Community Customs Management       Act (EACCMA) 2004, VAT Act 2013, Excise Duty Act 2015, Miscellaneous Fees and Levies Act 2016 and any other fees/levies imposed by Government legislation. Customs Valuation is based on the price  actually paid or payable for the imported goods.

(C. V=Customs value). All customs officials are obligated to provide any clarifications or information sought by customers.

NB: - It is important to note that all passengers need to declare the actual transaction price of the item.

Customs Officers at the ports of entry verify imported goods, assess the payable taxes and collect the customs duties payable on behalf of the Kenyan Government

Customs Officers at the ports of entry verify imported goods, assess the payable taxes and collect the customs duties payable on behalf of the Kenyan Government

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.

Note: - The online payment slip once generated by the Customs Officer will be visible and available at the bank for ease of payment.

Yes, unless expressly provided for under legislation

No.

The goods however should 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.

Film equipment may be allowed into the country on a temporary basis. However, the importer must make an application to the Commissioner of Customs for permission to enter the equipment on temporary importation and;

1. Undertake to export the equipment within such period not exceeding twelve months from the date of importation. This period may be extended on application by the Commissioner of Customs.
2. Pay a non-refundable fee of 1% of the value of the goods or Kshs. 30,000 whichever is lower

Yes, pets are among the restricted items that require production of applicable permits before clearance

Yes, they are taxable when disposed of into the country.

The provisions setting out restricted items for import/export are set out in the 2nd and 3rd Schedule of the EACCMA 2004. Restricted items include but are not limited to: -

1. Unworked precious metals or precious stones
2. Arms and ammunition
3. Worked or unworked Ivory
4. Spent cartridges
5. Historical artefacts.
6. Drones
7. Medicaments
8. Plants and Plant material

The provisions setting out prohibited items for import/export are set out in the 2nd and 3rd Schedule of the East African Community Customs Management Act. Prohibited items  include but are not limited to: -

1. Fake money
2. 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.
3. Narcotic drugs
4. Used tyres for light commercial vehicles
5. Shisha and shisha flavours
6. Skin lightening/ lightening creams
7. Toy guns
8. Worn underwear garments of any types
9. Counterfeit goods of all kinds

All goods the importation of which is for the time being prohibited under this Act or by any written law for the time being in force in the East African Community Partner State.

Visit the Customs Office at the Passenger Terminal where the item was deposited with the Original Deposit Slip (F89) having met the conditions that were subject to the issuance of the F89

All restricted goods imported into the country need authorization by relevant Government Institutions through the provision of necessary licenses and permits before Customs processing and release. An importer of restricted items need to visit the relevant institution, obtain the necessary permit or licence and present it to the Customs Officer.

All passenger baggage undergoes non-intrusive inspection. All bags identified to be carrying taxable goods or any other goods for Customs Processing are flagged and physically marked through a Risk Profiling Process. All marked bags are physically verified to ascertain the contents

eTIMS stands for electronic Tax Invoice Management System. It is a software solution which was developed for tax invoicing.

eTIMS can be accessed through various electronic devices including computers, laptops, tablets, smart phones and Personal Digital Assistants (PDA) devices.

Every person carrying out business in Kenya is required to on-board eTIMS to issue electronic tax invoices and transmit the invoices to KRA through the system. Persons in business include -

a.Companies, partnerships, sole proprietorships, associations, trusts etc. 

b.Persons with income tax obligations including - 

-Monthly Rental Income (MRI) Tax

-Turnover Over Tax (TOT)

-Annual Income Tax – for Corporations, Partnerships and Individuals, both resident and non-residents with a permanent establishment. 

c.Persons conducting business in various sectors, including the informal sector. 

d.Persons in business whether or not registered for VAT. Persons in business but not required to register for VAT e.g. persons supplying VAT exempt   goods and services such as hospitals supplying medical services, schools supplying education services, tours and travel agents, NGO’s in business etc   are also required to on-board on eTIMS.

Note: VAT registered persons who did not adopt the TIMS ETR device will be required to onboard onto eTIMS.

VAT registered taxpayers who adopted the TIMS ETR may continue to use the devices for purposes of invoicing and transmitting tax invoices to KRA.  

However, anyone facing technical challenges using TIMS ETR devices, is encouraged to migrate to eTIMS to allow business continuity. For such cases, the taxpayer will be required to retire/de-activate their ETR device by accessing the “TIMS Menu” in their iTax profile and clicking on the sub menu “Retire Control Unit Device” to initiate the process.

All VAT registered persons ought to have already onboarded on either TIMS or eTIMS without exception and have all their invoices issued electronically and transmitted to KRA.

However, for non-VAT registered persons, onboarding onto eTIMS is underway until 31^st March 2024. Once onboarded, the taxpayers will be required to progressively capture on eTIMS all invoices and receipts issued manually from 1^st January 2024 up to the date of onboarding.