Vehicle Import Duty - Car Imports Registration Clearance

One of the most common questions is how the duty and related taxes of an imported car is calculated. Depreciation of the car is one of the major factors that will influence the duty; Depreciation is determined from the year the vehicle was manufacture and the first date of registration of the car you intend to import.

Imported vehicles will attract duties as follows.

  • Import Duty: 25% of the CIF value of the vehicle
  • Excise Duty: 20% of the (CIF value + Import Duty)
  • VAT: 16% of the (CIF value + Import Duty + Excise Duty)
  • IDF: 2.25% of the CIF value or Ksh. 5,000, whichever is higher, is payable.

CIF – This is the customs value of the vehicle i.e. the Cost, Insurance & Freight paid for the vehicle.

However KRA uses the Current Retail Selling Price (CRSP) rather than the CIF of a vehicle but the two will give you more or less the same figure.