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Importation of second hand motor vehicles

Wednesday, 06 February 2013 by

Duties and Taxes payable
Import duty at 25%, Excise duty at 20% and VAT at 16% are payable cumulatively and in that order. i.e,

  • Import duty is 25% of the Customs value (CIF) of the vehicle i.e. 25% of (Invoice value + Insurance + Freight charges)
  • Excise duty is 20% of (Customs Value + Import Duty)
  • VAT is 16% of (Customs Value + Import Duty + Excise Duty)

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Duty Exemption

Wednesday, 06 February 2013 by

What benefits accrue to a returning resident when it comes to importing a motor vehicle?

Returning resident: A person changing residence from a place outside Kenya to a place within Kenya where that person has been residing outside Kenya for a period of at least two years and has not resided in Kenya for a period(s) amounting in aggregate to ninety days or more within the two years immediately before this return to Kenya.

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Contraband in Kenya

Wednesday, 06 February 2013 by

Contraband is defined as follows

  1. goods that are prohibited by law from being exported or imported
  2. illegally imported or exported goods

PART A – PROHIBITED GOODS
1) 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 Partner State.
2) False money and counterfeit currency notes and coins and any money not being of the established standard in weight or fineness.
3) 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.

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