1. What is KRA Motor Vehicle Import Duty?

The Kenya Revenue Authority (KRA) imposes import duty on motor vehicles brought into Kenya. The duty is calculated as a percentage of the CIF (Cost, Insurance, and Freight) value of the vehicle.

2. How Does the Calculator Work?

The calculator uses the following formula:

Where:

• \( \text{CIF} \) — Cost, Insurance, and Freight value in Kenyan Shillings (KES)
• \( \text{Rate} \) — Applicable duty rate percentage

Explanation: The duty is calculated by multiplying the CIF value by the duty rate percentage (converted to decimal).

3. Importance of Duty Calculation

Details: Accurate duty calculation helps importers budget for total vehicle costs, comply with KRA regulations, and avoid unexpected expenses during the importation process.

4. Using the Calculator

Tips: Enter the CIF value in KES and the applicable duty rate percentage. Both values must be positive numbers (CIF > 0, rate between 0-100%).

5. Frequently Asked Questions (FAQ)

Q1: What is included in CIF value?
A: CIF includes the cost of the vehicle, all insurance costs, and all transportation/freight charges to the port of entry in Kenya.

Q2: How do I know the correct duty rate?
A: Duty rates vary by vehicle type, engine capacity, and age. Check KRA's latest tariff schedules or consult with a customs agent.

Q3: Are there other charges besides import duty?
A: Yes, you may also need to pay VAT (16%), excise duty, and import declaration fee (IDF) depending on the vehicle.

Q4: Can I dispute KRA's duty assessment?
A: Yes, you can appeal through KRA's dispute resolution process if you believe the duty assessment is incorrect.

Q5: Are there duty exemptions?
A: Some vehicles may qualify for duty exemptions or reductions (e.g., for persons with disabilities or under special government programs).