The amount of duties, taxes, fees and other charges that traders must pay varies depending on some variables, such as the type and quantity of the goods being traded, the Customs regulations in effect at the time of the transaction, and the public services required to complete the necessary trade procedures.

The Portal offers comprehensive information on the specific tariffs, taxes, fees, and charges that must be paid for the import or export of particular commodities. The estimated cost portion of each treatment will have this information for users.

Estimated cost section on the portal

By entering factors like the total value and weight of the items, among other things, the section allows users to determine an estimate of the procedure’s total cost with excellent accuracy. A list and explanation of the duties, taxes, fees and other costs that a trader must pay are provided below:

Duties & taxes

A tariff is a levy that the government imposes on merchandise imports and exports. Any cess, charge, imposition, tax, or surtax is included. The amount of customs duties that must be paid varies depending on the type of import and the place of origin and is determined by factors like price, HS code, weight, etc. The duties that may be involved are listed below.

Import duties

Kenya imposes taxes based on the EAC Common External Tariff and the International Harmonized System (HS) of product classification. Customs fees range in percentage from 0% to 100%, with a typical charge of 25%. Sensitive items, however, are subject to greater taxes than 25%. (the sensitive items are listed in schedule 2 of the EAC Common external tariff). Whether or not an imported good is excisable determines whether excise taxes are due. The 2015 Excise Duty Act establishes the rates. The standard VAT rate for imports into Kenya is 16%, and it is applied to the total of the CIF value, duty, and other relevant taxes. A 2% railroad construction fee and a 3.5% import declaration fee.

Excise duties

Whether an imported good is excisable or not determines the amount of the excise duty. Excise tax rates are established by the (Excise Duty Act, 2015)

A tax is a kind of government revenue collected from both commodities and people. In more detail, import and export taxes are imposed on purchased items that are brought into or exported from a nation. The list of applicable taxes and levies is as follows:

Export levy

As stated in the First Schedule of the Miscellaneous Fees and Levies Act of 2016, some specific commodities are subject to an export levy.

Value Added Tax (VAT)

The standard VAT rate is 16%. However, according to the Value Added Tax Act of 2013, items that are exempt from VAT are charged at a rate of 0%.

Import Declaration Fees (IDF)

Following the Miscellaneous Fees and Levies Act of 2016, an import declaration fee of 2% is required.

Railway Development Levy (RDL)

According to the Miscellaneous Fees and Levies Act of 2016, a 1.5% Railway Development Levy is assessed on the value of imports.

Tax exemption

Tax exemption is a decrease or elimination of the need to make a required payment. Tax exemption is provided to the items on this list upon importation. Persons Living With Disabilities (PWDs) are also eligible for tax exemptions, but first, they must get an exemption certificate. After that, candidates must physically show up before the Domestic Taxes Department for an interview to receive an acknowledgement slip.

Fees & charges

Costs imposed by government entities for services provided in conjunction with importation or exportation are referred to as charges. According to WTO regulations, fees for services must be kept to a minimum of the service’s estimated cost.