Many Nairobi businesses import stock from China, Dubai, India, Turkey and elsewhere. Getting it through customs smoothly depends on the paperwork done before the goods ship.
The key documents
- Import Declaration Form (IDF) - lodged electronically before the goods arrive, usually by your clearing agent through the customs system.
- Certificate of Conformity (CoC) - from a KEBS-approved Pre-Export Verification of Conformity (PVoC) agent in the exporting country, for goods covered by Kenyan standards. It confirms the goods meet KEBS standards.
- Commercial invoice and packing list from the supplier.
- Bill of lading (sea) or air waybill (air).
- Your KRA PIN, and any sector permits (for example for food, medicines, chemicals or electronics).
Goods that should have a CoC but arrive without one are inspected and tested at the port, at extra cost and delay - and may be refused.
Duties and taxes
What you pay depends on the goods’ tariff classification:
- Import duty - set by the East African Community Common External Tariff, commonly 0%, 10%, 25% or 35% depending on the product.
- Excise duty on some goods.
- VAT at 16% on most goods.
- Import Declaration Fee at 2.5% and the Railway Development Levy at 2%, both on the customs value.
The customs value is usually the cost of the goods plus freight and insurance to Kenya. KRA can challenge undervalued invoices.
Clearing agents
Almost all importers use a licensed clearing and forwarding agent. They lodge the IDF, pay duties on your behalf, arrange inspection and release, and deliver the goods. Check the agent’s licence, agree fees in writing, and ask for KRA’s own payment receipts.
Consolidated shipping
Small importers often use consolidators who combine many buyers’ goods in one container and handle clearance, charging by weight or volume. It is convenient, but check what is included and that duties are properly paid in your name - otherwise goods can be seized later.
Common mistakes
- Shipping before getting a CoC for regulated goods.
- Under-declaring value - leads to penalties and seizures.
- Wrong classification - ask your agent before ordering.
- Counterfeit brands - seized by the Anti-Counterfeit Authority.
- Restricted goods without permits.