Estimate the total landed cost of importing goods into Kenya: import duty, import declaration fee (IDF), railway development levy (RDL), excise duty, and VAT.
How Is Customs Duty Calculated in Kenya?
KRA calculates customs duty on the CIF value of imported goods — the Cost of the item plus Insurance and Freight to the Kenyan port or border. Import duty is charged first as a percentage of CIF, then excise duty (if applicable) is charged on CIF plus import duty, then VAT is charged last on CIF plus import duty plus excise duty. Two flat levies — the Import Declaration Fee and Railway Development Levy — are charged on CIF value regardless of the duty rate.
What Import Duty Rate Applies to My Goods?
Import duty rate depends on your item's HS (Harmonized System) code under the East African Community Common External Tariff. The EAC applies four standard bands: 0% on raw materials and capital goods, 10% on intermediate goods, 25% on finished goods, and 35% on sensitive items such as certain agricultural products, textiles, and iron and steel. Look up your item's exact HS code on the KRA website or confirm it with a licensed clearing agent, since misclassifying an HS code can trigger penalties on top of the correct duty.
What Is the Import Declaration Fee (IDF)?
The Import Declaration Fee is 3.5% of the CIF value, charged on every commercial import to fund KRA's pre-shipment verification and customs processing. KRA applies a minimum IDF of KES 5,000 per declaration — low-value shipments where 3.5% of CIF falls below that floor still pay the KES 5,000 minimum, which this calculator does not apply automatically.
What Is the Railway Development Levy (RDL)?
The Railway Development Levy is 1.5% of the CIF value, introduced in 2013 to fund the Standard Gauge Railway and other rail infrastructure. It applies to nearly all imports alongside the IDF, regardless of the goods' import duty band.
Does Excise Duty Apply to My Import?
Excise duty only applies to specific goods on KRA's excisable goods list — motor vehicles, alcohol, tobacco, cosmetics, plastics, and a handful of other categories — charged on CIF value plus import duty. Most general imports (electronics, clothing, machinery, household goods) attract no excise duty, so leave the excise rate at 0% unless your item is explicitly listed.
How Do I Use the Customs Duty Calculator?
Enter the CIF value of your shipment in KES, select or type the import duty rate that matches your item's HS code, and enter an excise duty rate only if your goods are excisable. The calculator applies the 3.5% IDF and 1.5% RDL automatically, computes VAT on CIF plus duty plus excise, and totals everything into a landed cost — the full amount you pay KRA on top of the CIF value to clear your shipment.
Verify with KRA: This calculator uses the standard IDF, RDL, and VAT rates and the published EAC Common External Tariff bands, but exact HS code classification, applicable exemptions, and the IDF minimum charge can change your final bill. Confirm your item's HS code and duty rate through KRA or a licensed clearing agent before making an import decision.
What are the components of customs duty in Kenya?
Total import cost includes the import duty rate (varies by HS code), a 3.5% import declaration fee (IDF), 1.5% railway development levy (RDL), applicable excise duty, and 16% VAT on the CIF value plus all duties.
Is customs duty charged on the item price or the CIF value?
Customs duty is charged on the CIF value — the item's cost plus insurance and freight to the Kenyan port or border — not on the item's price alone, so shipping and insurance costs increase the duty owed.
Does VAT apply on top of customs duty?
Yes. KRA charges 16% VAT on the CIF value plus import duty plus excise duty (if applicable), so VAT is calculated after duty is added, not on the CIF value alone.