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 developed for tax invoicing. eTIMS can be accessed through various electronic devices including computers, laptops, tablets, smartphones, and Personal Digital Assistants (PDA) devices.

The eTIMS software is offered free of charge by KRA, including the online portal and eTIMS client software. However, businesses that integrate their invoicing system directly to eTIMS may incur costs if they opt to partner with one of the approved third-party integrators.

All persons engaged in business are required to on-board eTIMS and issue electronic tax invoices. However, where the supply is received from a small business enterprise (whose annual turnover does not exceed five million shillings), the purchaser shall issue a tax invoice on their behalf. KRA has availed the buyer initiated invoicing solution accessible via ecitizen.kra.go.ke to enable one issue an invoice on behalf of a small trader.

Persons in business include:

• Companies, partnerships, sole proprietorships, associations, trusts etc.
• 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.
• Persons conducting business in various sectors, including the informal sector.

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.

VAT-registered taxpayers who adopted the TIMS ETR may continue using the devices for invoicing and transmitting tax invoices to KRA. However, those facing technical challenges with TIMS ETR devices are encouraged to migrate to eTIMS for business continuity. To retire/deactivate an ETR device, taxpayers must access the “TIMS Menu” in their iTax profile and click on “Retire Control Unit Device” to initiate the process.

The solutions available include:

1. eTIMS Lite (Web) - Web based solution accessible through eCitizen. This solution is for businesses with minimal transactions.
2. eTIMS Lite (USSD) - accessed through the short code *222#. This solution is for individuals and sole proprietors.
3. eTIMS Lite Mobile App - accessible on Play Store and Apple Store as eTIMS Non VAT
4. Online Portal- Tailored for taxpayers in the service sector exclusively, where no goods are supplied.
5. eTIMS Client – A downloadable software designed for taxpayers dealing in goods or both goods and services. The software supports multiple branches and pay points/cashier tills.
6. Virtual Sales Control Unit (VSCU) – This solution enables seamless system-to-system integration between the taxpayer’s invoicing/ERP system and eTIMS, catering to taxpayers with extensive transactions or bulk invoicing.
7. Online Sales Control Unit (OSCU) – This solution also facilitates system-to-system integration between the taxpayer’s invoicing/ERP system and eTIMS. It is ideal for taxpayers using an online invoicing system.
8. Reverse Invoicing and Buyer Initiated Solution – both solutions enable the buyer to generate a tax invoice on behalf of a seller.