Determination of Goods that Exempt Duties and Taxes

In accordance with the Law on Customs, the exemption from customs import duties and taxes are granted for certain goods and to certain qualified importers. The following goods are exempted from customs duties and taxes:

1. Goods imported by foreign diplomatic or consular missions, international organizations and agencies of technical cooperation of other governments, to use in the exercise of their official function with the attachment of the certification from the Head of Mission, and the Ministry of Foreign Affairs and International Cooperation;
2. Goods imported for the personal use of the official personnel of missions and organizations as stated in sub-paragraph (a). The implementation of this sub-paragraph and sub-paragraph (a) shall be based on existing international law and the principle of
reciprocity between governments concerned;
3. Goods originating in Kenya or goods that have previously been taxed which are outside the customs territory and re-import with no value added;
4. Goods exempted from customs import duties and taxes under the provisions of other laws and regulations of the republic of Kenya;
5. Goods donated for charity; goods for research and scientific purposes, samples and goods for exhibition with no commercial value; coffins containing human remains;
6. Goods up to a certain value or quantity imported by passengers, crews of conveyances and border crossers as determined by the Director of Customs;
7. Goods in transit or being transshipped through the customs territory;
8. Household goods, personal effects and belongings excluding motorized vehicles, imported by persons changing residence to Kenya in quantities determined by the Director of Customs;
9. Industrial equipment, and products needed for the operation and maintenance of such equipment, that is used on the continental shelf for the exploration and extraction of hydrocarbons and other mineral and organic substances as approved by the Minister of
Finance;
10. Other goods approved by the Minister of Finance.
Person imported goods under the above paragraphs must provide documentary evidence to the customs administration that the goods are qualified for exemption of duties and taxes. Organizations and persons wishing to apply for exemption of duties and taxes on goods under paragraphs (a) and (b) above must first obtain authorization from the Ministry of Foreign Affairs
, in accordance with existing procedures.

Person wishing to import goods under the provisions of the Law on Investment of the republic of Kenya must follow the existing procedures and related regulations. In accordance with the provisions of the Law on Customs, partial exemption of import duties and
taxes is granted for certain goods and to certain qualified importers. The following goods are partially exempted from customs import duties and taxes:

  • Goods partially exempted from customs import duties and taxes under the provisions of any existing law;
  • Goods expected to undergo repair, processing or testing;
  • Goods re-imported in the same state;
  • Goods imported by the Government for public purposes and goods imported in the form of temporary admission;
  • Other goods determined by the Minister of Finance.

Persons who import goods in accordance with this provision shall provide documentary evidence to customs to prove that the goods are qualified for the partial exemption of duties and taxes.

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