All You Need to Know About Motor Vehicle Importation in Kenya

According to the Kenya Revenue Authority (KRA), importing a motor vehicle into Kenya requires engaging a licensed clearing agent to process the declaration in the KRA system.

The clearing agent is responsible for lodging the import entry, paying the applicable duties and taxes, and submitting all required documents for customs clearance.

The authority further states that all imported vehicles must be presented for inspection and clearance by Customs before approval is granted.

In cases where a vehicle was previously exempt, the importer must still engage a clearing agent to lodge the entry, after which inspection is conducted before final acceptance and processing.

Motor Vehicles Compliance Requirements

KRA, in line with Kenya Bureau of Standards KS 1515:2000, outlines mandatory conditions for imported vehicles before clearance.

• Vehicle must not be more than 8 years old from the year of manufacture/first registration.
• Left-hand drive vehicles are not allowed unless for special purposes (e.g., ambulances, fire tenders, construction equipment for government projects)
• Used vehicles must meet roadworthiness, safety, and inspection standards.

Importers are also required to submit key documents, including the original commercial invoice, bill of lading, Import Declaration Form, original logbook from the country of origin, and a certificate of roadworthiness.

KRA further notes that export certificates are not accepted as substitutes for logbooks and that foreign-language logbooks must be translated and authenticated by a diplomatic mission in Kenya, such as the Kenyan embassy, high commission, or consulate.

KRA Charges and Taxes (CIF-based)

KRA applies taxes and levies based on the Customs Value (CIF), which includes invoice value, insurance, and freight.

• Import Duty: 25% of CIF
• Excise Duty: 20% of (CIF + Import Duty) for vehicles 1500cc and below; 25% for vehicles above 1500cc
• VAT: 16% of (CIF + Import Duty + Excise Duty)
• Rail Development Levy: 2% of CIF
• Import Declaration Fee (IDF): 3.5% of CIF

Also Read: Complete Guide on How to Transfer Motor Vehicle Ownership in Kenya Online

KRA adds that CIF valuation is derived using the Current Retail Selling Price (CRSP) matrix and valuation templates available on its official website.

How to Check KRA Tax Rates for Different Vehicle Models in Kenya

KRA has tax rates for different motor vehicle models in Kenya, as per the Kenya Motor Vehicle Duty Calculator 2025.

To check KRA motor vehicle tax rates using the Motor Vehicle Duty Calculator (2025), access the official KRA or approved CRSP-based calculator online and enter the vehicle’s make, model, year of manufacture, and engine capacity.

• The system retrieves or calculates the CRSP value, applies age-based depreciation, and computes the customs value.
• The calculator then automatically applies KRA tax rates, including import duty, excise duty, VAT, IDF, and the railway development levy based on the vehicle category and engine size.
• Finally, it provides a breakdown of all payable taxes and the total estimated cost to clear the vehicle in Kenya.

Also Read: Guide to Online Payment of Annual Motor Vehicle Road Licence

In Kenya, the market for imported vehicles remains dominated by Japanese models, with the following models consistently leading in import volumes in 2026, according to Deepbeez reports.

The most popular car models in 2026 include the Toyota Land Cruiser V8, Toyota Harrier, Mazda CX-5, Subaru Forester, Toyota RAV4, Toyota Land Cruiser Prado TX, Toyota Hiace, Nissan X-Trail, Mercedes-Benz C-Class, and Honda Fit.

As of April 2026, the Kenya Revenue Authority (KRA) assesses taxes on imported motor vehicles using a specific framework based on the Customs Value (Cost, Insurance, and Freight – CIF) and the Current Retail Selling Price (CRSP).

The following table outlines the standard tax rates currently applied by the KRA for passenger vehicles.