Kenya - Country Commercial Guide
Customs Regulations
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The Customs Services Department (CSD) under the Kenya Revenue Authority (KRA) has the primary function of collecting and accounting for import duty and VAT on imports. Other taxes collected by the Customs Services Department on an agency basis include the Petroleum Development Levy, Sugar Levy, Road Maintenance Levy, Import Declaration Fee, Road Transit Toll, Directorate of Civil Aviation fees, Air Passenger Service Charge, Kenya Airport Authority Concession fees, and various fees associated with motor vehicle permits.

Apart from its strictly fiscal responsibilities, the CSD has responsibility for the collection of trade statistics, facilitation of trade and protection of society from illegal entry and exit of prohibited goods (such as drugs of abuse, hazardous chemicals, pornography, and weapons/explosives).

The CSD implements bilateral, regional, and international trade arrangements. The department also supports global enforcement efforts against smuggling, the illegal importation, and exportation of arms, and drugs of abuse, as mandated through various international legal instruments. For example, Kenya is a member of both the EAC and COMESA. Membership in these two regional blocs entails extending preferential tariffs to goods imported from EAC and COMESA member states subject to pre-agreed conditions (the “Rules of Origin”). Goods originating in Kenya also can also access member countries on preferential rates.

The CSD, as the agency of government entrusted with the responsibility to monitor and control imports and exports, is responsible for the implementation of the trade and customs clauses of regional trade agreements. This also applies to trade preferences that may not be reciprocal – such as the preferences extended to Kenya under the African Growth and Opportunity Act (AGOA) of the U.S. and the Africa, Caribbean and Pacific/European Union Cotonou Partnership Agreement. The CSD is a member of the World Customs Organization (WCO).

Customs & Border Control
Kenya Revenue Authority,
Times Tower, 12th Floor,
P.O. Box 40160 – 00100 GPO Nairobi, Kenya
Tel: +254-20-2817104 / 341218; Fax: +254-20-318204
Contact: Ms. Lillian Nyawanda, Commissioner for Customs & Border Control 

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