1. What is Vehicle Import Duty?

Import duty is a tax levied by the Kenya Revenue Authority (KRA) on imported used motor vehicles. It's calculated as a percentage of the CIF (Cost, Insurance, and Freight) value of the vehicle.

2. How Duty is Calculated

The basic duty calculation formula is:

Where:

• \( CIF \) — Cost, Insurance, and Freight value of the vehicle (in KES)
• \( Rate \) — Applicable duty rate percentage

Note: Additional charges like VAT, excise duty, and import declaration fee may apply beyond basic duty.

3. Kenya Import Duty Rates

Common Rates:

• 25% for vehicles up to 3 years old
• 35% for vehicles between 3-5 years old
• For vehicles over 5 years, consult KRA for specific rates
• Electric vehicles may have reduced rates

4. Using the Calculator

Instructions: Enter the CIF value of your vehicle in Kenyan Shillings and the applicable duty rate percentage. The calculator will compute the basic import duty amount.

5. Frequently Asked Questions (FAQ)

Q1: What exactly is included in CIF value?
A: CIF includes the purchase price of the vehicle, all shipping/transport costs to Mombasa port, and marine insurance.

Q2: Are there other charges besides duty?
A: Yes, you'll typically also pay VAT (16%), excise duty (varies), IDF (2.25%), and railway development levy (1.5%).

Q3: How do I know the exact duty rate for my vehicle?
A: Rates depend on vehicle age, engine size, and type. Check KRA's iTax system or consult a customs agent.

Q4: Can I dispute the CIF value assigned by customs?
A: Yes, with proper documentation like purchase invoices and shipping receipts, you can appeal the valuation.

Q5: Are there duty exemptions?
A: Some exemptions exist for returning residents, diplomats, and special economic zones, with strict conditions.