Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Kenya applies tariffs based on the international harmonized system (HS) of product classification and applies duties and tariffs of the East African Community (EAC) Common External Tariff. Customs duties can be levied at rates between 0% and 100%, with an average of 25%. However, sensitive items attract duty higher than 25% (the sensitive items are listed in the schedule 2 of the EAC Common external tariff). Excise duties depend on whether the imported item is excisable or not. The rates are prescribed under the Excise Duty Act 2015. Imports into Kenya are subject to a standard VAT rate of 16%, levied on the sum of the CIF value, duty, and other applicable taxes. An import declaration fee of 3.5% and railway development levy of 2%. Tariff rates can be estimated by visiting Kenya Revenue Authority.