The Kenya Revenue Authority (KRA) is mandated to collect revenue on behalf of the Government of Kenya in line with the Customs laws and other national and international laws regulating passenger movements. KRA implements various initiatives to promote tax compliance, seal revenue loopholes and enhance revenue mobilization.
KRA is committed to continuous improvement and is in the process of upgrading the use of technology to enhance non-intrusive inspection of baggage at all points of entry. Part of this process is to ensure that prohibited and restricted goods are screened out for security purposes.
For passenger clearance at terminals, KRA informs the public as follows:
Clearance of Personal items/effects: All used personal items/effects are exempt from customs duties.
Clearance of new items: As per the law affecting all East African Countries, goods of up to the value of USD 500 for each traveler are exempted from import tax, in so far as the baggage is accompanied and declared to the Customs Officer. However, KRA is in the process of reviewing this regulation to a higher limit and this shall be communicated to the public in due course.
Baggage handling: Scanning of traveler’s baggage is done to ensure correct declarations for purposes of taxation and to screen out prohibited and restricted goods for the safety of all Kenyans. Items flagged out after the first line x-ray/non-intrusive scanning process will undergo a physical inspection by the Customs Officer.
Determination of Duties: Where imported goods are subject to customs duty, a passenger is required to self-declare the actual price of the item(s). The duty to be paid (if any) shall be based on the actual purchase price as declared by the passenger/traveler. All passengers are thus required to declare the specified items in the Passenger Declaration Form (F88), prior to arrival in Kenya, and present it to a Customs Official at the point of entry. However, a passenger has a right to query the assessed customs duty and may seek an explanation from the Customs Officer.
Payment of Duties: Customs duty is paid at appointed banks located within the terminals, or through mobile banking platform after the Customs Officer generates electronic payment slip.
See more information on the KRA website link: kra.go.ke, email: email@example.com, the Contact Centre on 020 4999 999 or 0711 099 999, or visit any KRA office near you.
Commissioner of Customs & Border Control