What is the CIF value and why does it matter?

CIF stands for Cost, Insurance, and Freight — the price of the goods plus the cost of shipping and insuring them to the Kenyan port. Kenya Revenue Authority uses the CIF value as the customs value on which import duty and most other charges are calculated, so getting it right is essential.

What import duty rates does Kenya apply?

Kenya follows the East African Community Common External Tariff, which sets most rates at 0 percent for raw materials, 10 percent for intermediate goods, 25 percent for finished goods, and a 35 percent maximum band for sensitive items. Some products carry specific or higher rates set by the annual Finance Act.

How is VAT calculated on imports into Kenya?

Import VAT in Kenya is charged at the standard rate of 16 percent, but not on the CIF value alone. It applies to the CIF value plus import duty plus excise duty plus other levies, so VAT effectively taxes the duty as well. Some goods are zero-rated or exempt.

What are the IDF and RDL fees?

The Import Declaration Fee (IDF) is 2.5 percent of the CIF value and the Railway Development Levy (RDL) is 2 percent of the CIF value. Both are charged on most imports to fund customs administration and infrastructure, and both sit in the tax base before VAT is applied.

Does this include excise duty?

Yes, if you enter an excise rate. Excise duty in Kenya applies to specific goods such as alcohol, tobacco, sugary drinks, motor vehicles, and cosmetics. It is charged on the CIF value plus import duty, and then forms part of the base for VAT. Leave the excise field at zero for goods that are not excisable.

Kenya Import Duty & Customs Calculator

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Importing into Kenya layers several taxes on top of the price you paid abroad, and they are charged in a specific legal order so that later taxes apply to earlier ones. This calculator applies Kenya’s import duty, excise, declaration and railway levies, and VAT to your CIF value to estimate the true landed cost.

How it works

Kenya Revenue Authority builds the tax base step by step from the CIF value (cost of goods plus insurance plus freight to the port):

import duty = CIF × duty rate            (0%, 10%, 25% or 35% EAC band)
excise      = (CIF + import duty) × excise rate
IDF         = CIF × 2.5%
RDL         = CIF × 2.0%
VAT base    = CIF + import duty + excise + IDF + RDL
VAT         = VAT base × 16%
landed cost = CIF + import duty + excise + IDF + RDL + VAT

Because VAT applies to the duty and levies as well as the goods, the effective tax rate is higher than the headline 16 percent VAT alone.

Example and notes

A consignment with a CIF value of KES 1,000,000 of finished goods at the 25 percent duty band, with no excise, attracts KES 250,000 import duty, KES 25,000 IDF, KES 20,000 RDL, and 16 percent VAT on the KES 1,295,000 base, giving roughly KES 1,502,200 landed cost. Confirm your product’s exact tariff code and rate with KRA’s tariff schedule, as some goods carry specific rates or exemptions set in the annual Finance Act. Figures here are estimates for budgeting, not a customs declaration.