Quick answer
Importing a 6.0-year-old 1,500cc petrol car with a CRSP of KSh 3,000,000 attracts about KSh 1,247,670 in taxes.
How KRA calculates duty on a used car
KRA starts from the Current Retail Selling Price (CRSP) it lists for your exact make, model and engine. That value is reduced for age, up to 65% for cars between seven and eight years old. The result is the customs value.
Import duty of 35% is charged on the customs value. Excise duty is then charged on the customs value plus import duty, at 20% for engines up to 1,500cc, 25% for larger petrol engines up to 2,500cc (3,000cc for diesel), and 35% above that. VAT of 16% is charged on all three. Finally the Import Declaration Fee (2.5%) and Railway Development Levy (2%) are added on the customs value.
The eight-year rule
Kenya only allows the import of used cars that are less than eight years old from the year of first registration. Count from the manufacture date on the export certificate, not the model year.
Rates used in this calculator
| Import duty | 35% of customs value |
|---|---|
| Excise duty | 20% (≤1,500cc), 25% (petrol ≤2,500cc / diesel ≤3,000cc), 35% above |
| VAT | 16% |
| Import Declaration Fee | 2.5% |
| Railway Development Levy | 2% |
| Maximum age | 8 years |