How to Export to Kenya in 2026: EAC Duty, 16% VAT, IDF, RDL and PVoC

Duty, levies and VAT: how the import cost is calculated

As a member of the East African Community, Kenya applies the EAC common external tariff (CET). Germany Trade & Invest (GTAI, April 2026) describes its rates as 0% for raw materials, investment goods and medicines, 10% for intermediate products, 25% for finished goods and 35% for certain foods, textiles and steel products, charged on the CIF value at the point of entry. The US International Trade Administration (ITA) notes that rates range from 0% to 100% for some sensitive goods. Excisable goods also pay excise duty at rates set under the Excise Duty Act 2015, and the Finance Act 2023 introduced an export and investment promotion levy of 17.5% or 10% on specified goods listed by the Kenya Revenue Authority (KRA).

The ITA lists an Import Declaration Fee (IDF) of 3.5% and a Railway Development Levy (RDL) of 2%, and EY reports that the Finance Act 2025 did not change these rates. VAT of 16% is charged on the sum of the CIF value, the duty and the other applicable taxes. Example for a finished product at 25% duty: CIF value USD 10,000, duty USD 2,500, IDF USD 350, RDL USD 200, VAT 16% of USD 13,050 = USD 2,088, so USD 5,138 in duty, levies and VAT. Confirm the current rates with the importer's clearing agent before quoting, as Kenya's annual Finance Acts often change import charges.

Documents and clearance

The ITA says importers must use a clearing agent to process the documents and clear the goods through Kenyan customs. It lists:

• Import Declaration Form (IDF).
• Customs declaration (entry).
• Certificate of conformity from a PVoC agent, for regulated products.
• ISM code, where applicable.
• Valid commercial invoice and pro forma invoice from the exporter.

PVoC certificate of conformity and the ISM mark

Under the Pre-Export Verification of Conformity (PVoC) programme, regulated products need a certificate of conformity issued in the exporting country by an agent appointed by the Kenya Bureau of Standards (KEBS) before the goods are shipped. Arrange the inspection and testing with the PVoC agent early, before the goods leave. The ITA also notes that an Import Standardization Mark (ISM) code is mandatory for all imported products sold in Kenya.

Trade agreements

Goods originating in other EAC partner states trade under the community's rules rather than the common external tariff, and Kenya has other trade arrangements that can lower duty for qualifying goods with the proof of origin they require. Check the rate for your origin and tariff line with the importer's clearing agent; for goods from outside these arrangements, the CET rates above apply.