How to Import a Car to Kenya: Documents Required and Taxes 

Importing a car involves much more than simply identifying a vehicle and arranging shipment.

Importers must comply with strict regulations on vehicle age, roadworthiness inspections, customs clearance, taxes, and registration requirements before the vehicle can legally operate in Kenya.

Here is a detailed step-by-step guide on how to import a car into Kenya, the documents required, and the taxes you should expect to pay.

Also Read: All the Taxes You Pay When Importing a Car Worth Ksh 1 Million

Step 1: Confirm the vehicle meets import rules

The first requirement is the age limit. Kenya only allows the importation of vehicles that are not more than eight years old from the year of first registration or year of manufacture.

The vehicle must also be a right-hand drive (RHD) model. Left-hand drive vehicles are generally not permitted unless under special exemptions.

Additionally, the vehicle must comply with KEBS standards under Legal Notice No. 78 of July 15, 2005 and Kenya Standard KS1515:2000. Legal Notice No. 78 of 2005 establishes the Pre-Export Verification of Conformity (PVoC) program, mandating that all goods imported into Kenya must meet applicable national standards and secure a Certificate of Conformity before shipment. 

Failing to meet these requirements can result in the vehicle being denied entry into the country.

Step 2: Obtain a pre-shipment inspection certificate

Before the vehicle is shipped to Kenya, it must undergo a roadworthiness inspection conducted by a KEBS-appointed inspection agent in the country of export. Once the inspection is completed, the importer receives a Pre-Shipment Inspection Certificate

The other documents include the original commercial invoice, the original bill of lading, and the original logbook from the country of export that has been cancelled by the country of origin. The cancelled foreign logbook is needed by the National Transport and Safety Authority (NTSA) when issuing a Kenyan logbook.

A copy of KRA PIN certificate is needed for individual importers and certificate of Incorporation and company PIN is needed for corporate importers.

Also Read: Win for Car Owners as KRA Changes How It Calculates Tax on Imported Vehicles

Step 3: Engage a licensed customs clearing agent

Once the vehicle arrives in Kenya, the importer should engage a licensed customs clearing agent approved by KRA. The list of approved importers can be found on the KRA website.

The licensed customs agent will lodge the vehicle's import declaration through KRA's Integrated Customs Management System (iCMS), facilitate the payment of applicable taxes and levies, and submit all the required documents to secure customs clearance. 

KRA advises importers to make all tax payments directly to the authority instead of giving money to intermediaries. This helps avoid fraud, misuse of funds and fake documentation.

Government agencies will also verify both the vehicle and the supporting documents before release.

Also Read: How To Get Scammed When Buying a Car in Kenya

Step 4: Pay taxes and duties

Motor vehicle imports attract several taxes and levies.

Import Duty: Most vehicles attract an import duty of 25%. However, ambulances and hearses are exempt from import duty.

‍Excise Duty: Excise duty depends on the engine type and engine capacity. Petrol vehicles generally attract excise rates ranging between 20% and 35%, depending on engine size. Diesel vehicles attract excise duty of between 25% and 35%. Electric vehicles attract a lower excise duty rate of 10%.

‍Value Added Tax (VAT): All imported vehicles attract VAT at 16%.

‍Import Declaration Fee (IDF): Importers are required to pay an Import Declaration Fee of 3.5%.

‍Railway Development Levy (RDL): An additional Railway Development Levy of 2% is charged on imported vehicles.

Step 5: Apply for a Logbook

After customs clearance is completed, the importer or clearing agent must apply to NTSA for vehicle registration. The vehicle can then legally operate on Kenyan roads.

Tax Exemptions

Certain categories of importers may qualify for tax exemptions. People living with disabilities can import vehicles duty-free provided they meet the requirements outlined under the Fifth Schedule of the East African Community Customs Management Act (EACCMA), 2004.

Similarly, ambulances and hearses are exempt from import duty.

Kenya imports between 70,000 and 80,000 vehicles every year. The vast majority of these are used vehicles, which account for about 80% of all motor vehicle imports. Most of the imports come from Japan.