A good friend once told me he had received a quotation for duty clearance from a clearing agent for a VW Jetta he wanted to import. “Duty comes to almost a million for that thing!” he exclaimed. On probing him further, I realised he had told the agent he intended to import a 2009 Jetta, a nearly new car at the time (this was 2013).

The same car a few years older would have cost him far less, because KRA depreciates the value with age. That is the first lesson of importing a car into Kenya: the year matters as much as the make. The second lesson is that the calculation is not a secret. Once you know the four things KRA looks at, you can estimate your duty before you fall in love with a car on a Japanese auction site.

First, the rules your car must meet

• Less than eight years old, counted from the year of first registration. For cars cleared in 2026, that generally means first registered in 2019 or later. Cars that fail the rule are not cleared, and the cost of sending them back is yours. This is one birthday you do not want your car to celebrate on the ship.
• Right hand drive. Left hand drive cars are allowed only in special cases.
• Roadworthiness inspection before shipping. KEBS’s appointed agent for vehicles, Quality Inspection Services Japan (QISJ), inspects the car in the exporting country and issues a Certificate of Roadworthiness.

The four things that decide your duty

1. The CRSP

KRA does not use the price you paid, however good a deal you got. It uses the Current Retail Selling Price (CRSP), the price of the same model new, from a list KRA publishes. The schedule in force since 1 July 2025 has more than 5,200 models, broken down by trim level, so check the exact model and grade of your car. Two cars that look identical in the photos can sit on different lines of that list.

2. Depreciation for age

KRA reduces the CRSP according to the car’s age from first registration. Under the current schedule for direct imports:

• up to 1 year: no depreciation
• 2 years: 20%
• 3 years: 30%
• 4 years: 40%
• 5 years: 50%
• 6 years: 55%
• 7 years: 60%
• 8 years: 65%

Within the eight year limit, then, an older car attracts much less duty than a newer one of the same model. Age, for once, is an advantage.

3. Engine capacity and fuel

The bigger the engine, the higher the excise duty. A large petrol SUV will always pay more than a small hatchback, at the pump and at the port.

4. The tax rates

On the customs value, KRA charges:

• Import duty: 35% for most passenger cars under the EAC Common External Tariff.
• Excise duty, charged on the customs value plus import duty: petrol up to 1,500cc 20%; petrol 1,501cc to 3,000cc 25%; petrol above 3,000cc 35%; diesel up to 2,500cc 25%; diesel above 2,500cc 35%; hybrids 25%; fully electric 10%.
• VAT: 16%, charged on the customs value plus import duty and excise.
• Import Declaration Fee: 2.5% of the customs value.
• Railway Development Levy: 2% of the customs value.

Each tax is charged on top of the one before, like layers of paint, so the total is far more than the rates suggest at first glance. KRA’s valuation template does the arithmetic, and your agent’s iCMS assessment is the final word.

Costs beyond the taxes

Budget also for the sea freight (RORO or container), port and CFS charges, the clearing agent’s fee, the inspection certificate, registration and number plates with NTSA, and transport from Mombasa. Delays add storage charges by the day, so have your documents ready before the ship docks.

Documents you will need: the commercial invoice, the original foreign logbook cancelled for export, the bill of lading, the inspection certificate and your KRA PIN.

Before you pay for a car abroad

Send us the make, model, grade, engine size and month of first registration, and we will estimate the duty and landed cost for you. It is the cheapest five minutes you will spend on the whole import. Read also how to import a used Japanese car and RORO or container for your car.

Call +254 741 444 444, WhatsApp wa.me/sidoman26 or email info@sidoman.com. Sidoman Plaza, Ground Floor, Lumumba Road (Sidoman Street), King’orani, Mombasa.

My friend’s Jetta was never the problem. The year on the logbook was. Check yours before you pay.