Goods you can Import to Kenya Without Paying Tax

The Kenya Revenue Authority has listed goods you can import to Kenya without paying tax.If you’re about to import goods from abroad, read the following list and know whether your goods are mentioned.

In accordance with section 117(2) of the Customs and Excise Act no duty shall be charged on –

(i) The goods listed in Part A of the Third Schedule, when imported, or purchased before clearance through the customs, for use by the persons named in that Part in accordance with any condition attached thereto as set out in that Part; and

(ii) The goods listed in Part B of the Third Schedule when imported or purchased before clearance through the customs, in accordance with any condition attached thereto as set out in that Part;

(iii) In terms of section 117(3) of the Customs and Excise Act, the goods listed in Part C of the Third Schedule shall, when imported or purchased before clearance through the customs for use by the persons named, or in accordance with any conditions attached thereto as set out in that Part, shall be charged duty at the rates specified therein.

PART A – SPECIAL EXEMPTIONS

GOODS IMPORTED OR PURCHASED BEFORE CLEARANCE THROUGH THE CUSTOMS BY OR ON BEHALF OF PUBLIC BODIES, PRIVILEGED PERSONS AND INSTITUTIONS.

1. The President Goods for use by the President.
2. The Kenya Armed Forces All goods, including materials, supplies, equipment, machinery and motor vehicles for the official use of the Kenya Armed Forces.
3. Deleted. F.A. 1991 No.8 of 1991
4. Deleted. F.A. 1991 No.8 of 1991
5. Deleted. F.A. 1991 No.8 of 1991
6. Commonwealth and Other Governments

(1) Goods consigned to officers or men on board a naval vessel belonging to another Commonwealth Government for their personal use or for consumption on board such vessel.

(2) Goods for the use of any of the Armed Forces of any allied power.

7. Diplomatic Privileges

(1) Household and personal effects of any kind imported by entitled personnel or their dependants including one motor vehicle imported or purchased by them prior to clearance through customs within ninety days of their first arrival in Kenya, or such longer period not exceeding three hundred and sixty days from the date of his arrival, as may be approved by the Treasury in specific cases, where the entitled personnel have not been granted an exemption under item 7(3) of Part A, or item 8(3) of Part B of this Schedule:

Provided that this exemption shall apply to entitled personnel who may have arrived for a new contract notwithstanding their previous residential status in Kenya while in execution of another aid project, and provided that each contract is for a term of not less than two years.

(2) One motor vehicle which the Commissioner is satisfied is imported as a replacement for a motor vehicle originally imported under paragraph (1) which has been written off due to accident, fire or theft, subject to the Minister’s written approval of such importation:

Provided that customs duty shall be payable at the appropriate rate if the written-off motor vehicle is disposed of locally.

(3) Goods for the official use of the United Nations or its specialized agencies or any Commonwealth high commission or of any foreign embassy, consulate or diplomatic mission.

(4) Goods for the use of a high official of the United Nations or its specialized agencies or a member of the diplomatic staff of any Commonwealth or foreign country, where specific provision for such exemption is made by the Minister responsible for foreign affairs.

(5) On first arrival in Kenya or within three months of that date, the household and personal effects, including one motor vehicle, of an employee of the

United Nations or of its specialized agencies, or a vehicle, of an employee of the United Nations or of its specialized agencies, a   No.13 of 1995

Commonwealth high commission, or a foreign embassy, consulate or diplomatic mission where the employee –

(a) is not engaged in any other business or profession in Kenya; and

(b) has not been granted an exemption under item 8(1) and (2) of Part A or item 8(3) of Part B of this Schedule.

8. Aid Agencies

(1) Household and personal effects of any kind imported by entitled personnel or their dependants, including one motor vehicle imported or purchased by them prior to clearance through Customs, within ninety days of their first arrival in Kenya or such longer period, not exceeding three hundred and sixty days from the date of arrival, as may be approved by the Treasury in specific cases, where the entitled personnel have not been granted an exemption under item 7(3) of Part A, or item 8(3) of Part B of the Schedule:

Provided that the exemption under this paragraph shall not apply-

(i) to entitled personnel who may have arrived for a new contract for a term of not less than two years notwithstanding their previous residential status in Kenya while in execution of another aid project;

(ii) only once every four years where there is an on-going project;

(iv) to an additional motor vehicle where there is a bilateral agreement between the Government and an aid agency entered into prior to the 10th June,1999

(2) One motor vehicle which the Commissioner is satisfied is imported as a replacement for another motor vehicle originally imported under paragraph (1) and which has been written off due to accident, fire or theft, subject to the Minister’s written approval of such importation:

Provided that customs duty shall be payable at the appropriate rate if the written-off motor vehicle is disposed of locally.

9. The East African Development Bank

Goods and equipment imported by the East African Development Bank for its official use.

10. The War Graves Commission

Goods, including official vehicles but not including office supplies and equipment and the property of the Commission’s staff, for the establishment and maintenance of war cemeteries by the Commonwealth War Graves Commission.

11. The British Council

Goods for use by the British Council, which are or will be a charge against the funds of the Council, not including goods for resale or for the personal use of the staff of the Council.

12. Charitable Institutions

(1) Goods, being bona fide gifts (excluding office equipment, stationery and office furniture) –

(a) which the Commissioner is satisfied are imported by or consigned to charitable organizations registered as such, or which are exempted from registration, by the Registrar of Societies under section 10 of the Societies Act, and approved by the Commissioner of Social Services for free distribution to poor and needy persons or for use in medical treatment or rehabilitation work in their institutions provided that the Treasury has given its approval in writing where the duty exceeds KShs. 500,000;      No. 6 of 1994 No.8 of 1997 S.15

(b) consigned to imported by any organization if the Commissioner is satisfied  that they are for free donation to charitable organizations registered as such, or which are exempted from registration, by the Registrar of Societies under section 10 of the Societies Act, and Approved by the Commissioner of Social Services for free distribution to poor and needy persons or for use in medical treatment or rehabilitation work in their institutions provided that the Treasury has given its approval in writing where the duty exceeds Ksh. 500,000;           Cap.108

(i) including equipment, motor vehicles, vessels and aircraft,(excluding motor vehicles of a seating capacity of up to twenty-six persons ) consigned to or imported by any organization, if the Commissioner is satisfied that they are for free donation to charitable organizations registered as such by the Registrar of

Societies under section 10 of the Societies Act, and are approved by the Commissioner of Social Services for use by the charitable organization                in medical treatment, educational, religious or rehabilitation work, provided that the Treasury has given its approval in writing where the duty exceeds Ksh. 500,000Provided that the Commissioner shall make quarterly returns of all exemptions granted under this paragraph

(2) Goods consigned to the St. John Ambulance for use in its activities and for first aid training.

(3) (a) Goods consigned to the Kenya Red Cross for free distribution in relief work, subject to such limitations and conditions as the Commissioner may impose; and

(b) Equipment, motor vehicle and aircraft donated or purchased for alleviation of hardship or disaster, subject to such limitations and conditions as the Commissioner may impose, provided the Treasury has given its approval in writing where the duty exceeds Ksh.500,000.

(4) Articles of equipment not intended for resale and not including consumable stores or provisions, for use by the Missions to Seamen or other similar organizations approved for the purpose of this paragraph by the Minister, subject to such limitations and conditions as the Commissioner may impose.

(5) Foodstuffs, vehicles, equipment and other commodities imported for the National Freedom from Hunger Committee in Kenya exclusively for use in connection with the official activities of the National Freedom from Hunger Campaign of Kenya.

13. Religious Bodies Altar bread, communion wafers and sacramental wine, imported or purchased by, or for presentation to, any religious body for use in the conduct of religious services. No.8 of 1991 s.34 No.9 of 1992
14. Youth Associations Uniforms and appointments for the use of the Boy Scout, Girl Guide or other similar associations.
15. Disabled and Physical Handicapped Persons

Materials, articles and equipment, including motor vehicles, which –

(a) the Commissioner is satisfied are specially designed for the use of disabled and physically handicapped persons; or

(b) intended for the educational, scientific or cultural advancement of blind persons for the use of an organization approved by the Government for the purpose of this exemption:

Provided that the exemption in respect of motor vehicles shall not apply to paragraph (b           No.8 of 1996

s.9

16. Deleted 2001
17. The President’s Award Scheme

Badges and record books for use exclusively in the President’s Award Scheme.

18. The Desert Locust Control Organization and International Red Locust Control

(1) Goods, including motor vehicles, scientific equipment, apparatus, chemicals, petroleum fuels and other materials imported by the Desert Locust Control Organization for East Africa for its official use or for the personal use of such members of that Organization as may be declared to be entitled officers by the Ministry of Foreign Affairs.

(2) One motor vehicle imported or purchased prior to clearance through customs within three months of first

arrival in Kenya by an entitled officer of the Desert Locust Control Organization for his personal use.

(3) Goods imported for the official use of the International Red Locust Control Organization for Central and Southern Africa.

19. The Navy, Army and Air Force Institute and the Armed Forces Canteen Organization

Goods for the Navy, Army and Air Force Institute and the Armed Forces Canteen Organization, subject to such conditions as the Commissioner may specify, provided that :-

(i) such goods shall be marked with the inscription “NAAFI” or “AFCO” as the case may be, or where it is unsuitable to mark the goods, the containers, bags or packets thereof shall be so marked;

(ii) Goods for the Armed Forces Canteen Organisation shall be cleared through Customs by the Armed Forces Canteen Organisation only.

20. Deleted 2001
21. The Wellcome Trust

(1) All equipment and drugs imported by the Wellcome Trust with the prior approval of the Ministry of Health, for use in connection with medical research.

(2) Motor vehicles imported by the Wellcome Trust, with the prior approval of the Ministry of Health and paid for by the Trust for use by personnel of the science laboratories operated by the Trust:

Provided that customs duty at the appropriate rate shall be payable when the vehicle is sold to a person or body not entitled to buy a vehicle without the payment of duty.

22. The African Medical and Research Foundation

Bona fide gifts, or materials and equipment, consigned to the African Medical and Research Foundation including

(1) high frequency single side band radio transceivers, spares and accessories, antenna materials and fittings, radio alert alarm transmitter receivers and accessories;

(2) filming materials, strip slide projectors and surgical instruments;

(3) drugs;

(4) aircraft, aircraft equipment and spares, but not including (either as gifts or otherwise) motor vehicles:

Provided that materials and equipment specified in subparagraph (1), (2) and (3) shall be for the sole use of the above Foundation or for loan to hospitals and clinics but not for the purpose of distribution to any person or institution by way of gif

26. Members of the National Assembly

One motor vehicle (excluding a bus and a minibus of seating capacity of more than 13 passengers and a load carrying vehicle of a load carrying capacity exceeding two tones) imported or purchased prior to clearance through the customs by a Member of the National Assembly subject to a written recommendation of the Clerk of the National Assembly:

Provided that –

(a) the exemption under this item shall apply only once in every parliamentary term; and

(b) paragraph (a) shall not apply in respect of a motor vehicle imported within the period specified in that paragraph as a replacement for a motor vehicle originally imported under this item which is written off due to accident, fire or theft.

27. Returning Kenya Government’s Foreign Missions Personnel

One personal motor vehicle (excluding buses and minibuses of seating capacity of more than 13 passengers and load carrying vehicles of a load carrying capacity exceeding two tones), imported by officer returning from a posting in Kenya’s missions abroad or by his spouse and which is not exempted from duty under item 8(4) of Part B of this Schedule:

Provided that the exemption under this item shall not apply-

(a) unless the officers is recalled by the Government before he completes his normal tour of duty;

(b) unless, in the case of an officer’s spouse, the spouse had accompanied the officer in the foreign mission and is returning with the officer;

(c) to an officer who has been recalled for re-posting to another mission outside Kenya;

(d) unless the motor vehicle was ordered for or purchased prior to such recall;

(e) unless the exemption is approved in writing by the Treasury;

(f) if the officer or the spouse has either enjoyed a similar privilege within the previous four years from the date of importation or has imported a motor vehicle free of duty under 8(4) item of Part B of this Schedule, within the two years immediately before his arrival:

(g) Unless the vehicle is imported within ninety days of the date of arrival of the officer or spouse or such longer period not exceeding three hundred and sixty days from such arrival as the Commissioner may allow.     No.8 of 1996

s.9

No.8 of 1996

s.15

28. Safari Rally Drivers

One motor vehicle for each rally driver and spare parts specified in paragraph (2) which            F.A. 1991 No.8 s.34

(a) are imported or purchased prior to clearance through customs for use in the Safari Rally;

(b) having been temporarily imported under section 143 of the Act for use in the Safari Rally, are purchased during the period of temporary importation by a rally driver resident in Kenya for use in the Safari Rally;

(c) having been imported under conditions whereby exemption from payment of duty is

granted under this Schedule, or whereby remission or refund of duty has been granted by the Minister, are purchased by a rally driver resident in Kenya for use in the Safari Rally; and

(d) In the case of vehicles only, are assembled in Kenya and purchased by a rally driver for use in the Safari Rally.

(2) Paragraph (1) shall apply to the following spare parts imported by a rally driver for use in the Safari Rally-

(a) one engine assembly complete, or such individual parts making up one engine as the rally driver requires, including, in either case, a starter motor, alternator and clutch;

(b) one gear box assembly complete;

(c) one differential assembly and one front and rear axle assembly, or such individual parts making up one front and rear axle assembly as the rally driver requires;

(d) not more than four front suspension assemblies, or such individual parts making up those assemblies as the rally driver requires;

(e) not more than two sets of rear shock absorbers;

(3) Exemption of duty under paragraph (1) is made on the conditions that-

(a) it applies only to motor vehicles and parts imported or purchased for use by bona fide rally drivers resident in Kenya who has been approved and recommended to the Commissioner, or a person authorized by him in writing, by the Safari Rally Limited and accepted as such by him; and

(b) Where the motor vehicle or parts cease to be used, or, in the case of parts, to reassigned for use, for Safari Rally purposes or are disposed of in Kenya to persons not entitled to exemption from, or remission of duty, duty shall, subject to paragraph (5), immediately become payable at the appropriate rate.

(c) where the motor vehicle or parts cease to be used, or, in the case of parts, to be

(d) assigned for use, for Safari Rally purposes or are disposed of in Kenya to persons not entailed to exemption from, or remission of duty, duty shall, subject to paragraph (5), immediately become payable a the appropriate rate.

(4) Nothing in paragraph (3) (a) or (c) shall prevent motor vehicle or spare parts from being used in other rallies in Kenya.

(5) Where a person to whom an exemption has been granted under this item fails to take part in the rally, duty shall become payable at the rate applicable on the date the rally ends.           F.A. 1991 No.8 s.34

29. Kenya Police, National Security Intelligence Service, Administration Police and Kenya Prisons

Equipment, machinery and motor vehicles, including aircraft and vessels imported for the official use of the Kenya Police, Administration Police and Kenya Prisons, with the written approval of the Treasury.       No. 9 of 1992

No. 6 of 1994

No. 8 of 1997

30. Deleted 2001
31. The Kenya Olympic Team

Equipment imported by or on behalf of the ministry for the time being responsible for sports for the sole use of the Kenya Olympic Team.   No. 9 of 1992

32. Contraceptives