Duties and Taxes payable
Import duty at 25%, Excise duty at 20% and VAT at 16% are payable cumulatively and in that order. i.e,
- Import duty is 25% of the Customs value (CIF) of the vehicle i.e. 25% of (Invoice value + Insurance + Freight charges)
- Excise duty is 20% of (Customs Value + Import Duty)
- VAT is 16% of (Customs Value + Import Duty + Excise Duty)
Further, an Import Declaration Fee (IDF) of 2.25% of the CIF is also charged subject to a minimum of Ksh. 5,000 payable in advance on application.