The short version
- Duty follows the EAC Common External Tariff bands of 0, 10, 25 and 35% on the CIF value. Most finished consumer goods sit at 25% or 35%. Your HS code decides the band.
- On top: 2.5% Import Declaration Fee (IDF) and 2% Railway Development Levy (RDL), both on the customs value, then 16% VAT. Excise applies to some goods only.
- The chain is: KRA PIN and importer code, KEBS Certificate of Conformity from China, the Import Declaration Form and a UCR on the KenTrade single window, then the customs entry in KRA iCMS through a licensed clearing agent.
- Sea transit from China to Mombasa is about 22 to 35 days port to port, depending on the source and route. Kenya also has zero-tariff access to China as an exporter from May 1, 2026.
What do you pay when goods arrive in Kenya?
| Charge | Rate and base | Status in October 2026 |
|---|---|---|
| Import duty | EAC Common External Tariff: 0% (most raw materials and capital goods), 10% (intermediate goods), 25% (most finished goods), 35% (goods the region wants to protect), on CIF. Sensitive items carry higher rates, for example 50% on maize and 75% on rice. | Applies. The 35% band started on July 1, 2022. The EAC Council of Ministers sets yearly changes, effective July 1, 2026 for one year. |
| Import Declaration Fee (IDF) | 2.5% of the customs value | Applies under the Miscellaneous Fees and Levies Act. The Finance Bill 2026 proposed changes to how IDF revenue is used, not the rate. |
| Railway Development Levy (RDL) | 2% of the customs value | Applies under the same Act. The Finance Act 2025 narrowed exemptions and aligned refunds with the Tax Procedures Act, and left the rate alone. |
| VAT | 16% of the taxable value: the customs value plus insurance and freight (if not already in it) plus the duty of customs paid | Applies. Section 14 of the VAT Act lists the customs value, insurance and freight, and the duty of customs paid. The IDF and RDL are charged under a separate Act, so on a plain reading they are not in the VAT base, but check how your agent's entry treats them. |
| Excise duty | Only on listed goods (alcohol, tobacco, some vehicles and others). Check the current excise schedule for your HS code with your agent. | Applies to listed goods only |
What changed in 2026
For the 2026/27 year, effective July 1, 2026, the EAC raised duty on selected furniture in Kenya from 35% to 45% (reclassified as sensitive), and on specified baby diapers and handbags from 25% to 35%. KPMG also lists higher duty on selected steel, iron and aluminium products among the regional measures. Check your exact HS code against the current EAC schedule, because yearly changes target specific tariff lines. See what is an HS code.
Mobile phones are unsettled. The Finance Bill 2026 proposed a 25% excise duty charged when a phone is activated on a network, and an IDF and RDL exemption for imported phones, both from January 1, 2027. The Finance Committee recommended deleting the activation excise on June 16, 2026, and two summaries say it was dropped from the Finance Act 2026, but another summary says the Act imposes it. The President signed the Act on June 24, 2026, and we could not confirm the final text. Ask your clearing agent for the treatment on your entry before you order phones.
Two documents to check. One law-firm summary says that from September 1, 2026 importers must obtain and keep an export declaration from the exporting country for imported goods (a new section 23B of the Tax Procedures Act), and that KRA may reject entries without it. We could not confirm this in the Act text, so ask your agent. Kenya also asked for a non-preferential certificate of origin from the chamber of commerce from July 1, 2025, and a Finance Bill 2026 proposal would drop it. We do not know if it was dropped, so ask your agent.
Worked example: US$3,000 of consumer goods
This is an illustration, not a quote. We assume goods in the 25% duty band, US$3,000 FOB, US$800 freight, insurance at 0.5% of FOB plus freight, and KSh129.81 per US$, the Central Bank of Kenya rate for October 15, 2026 in its weekly bulletin of October 16, 2026. We apply VAT to the customs value plus duty, and leave out excise.
| Item | How it is worked out | US$ | KSh |
|---|---|---|---|
| FOB goods | Supplier invoice | 3,000 | 389,430 |
| Freight | Quote | 800 | 103,848 |
| Insurance | 0.5% of (FOB + freight) | 19 | 2,466 |
| CIF value | FOB + freight + insurance | 3,819 | 495,744 |
| Import duty | 25% of CIF | 123,936 | |
| IDF | 2.5% of CIF | 12,394 | |
| RDL | 2% of CIF | 9,915 | |
| VAT | 16% of (CIF + duty) = 16% of KSh619,680 | 99,149 | |
| Total duty and taxes | Sum of the four charges above (rows rounded to the shilling) | 245,394 |
The total of KSh245,394 is about 49.5% of the CIF value, so the goods cost about KSh741,138 before port, agent and transport fees. If your agent counts the IDF and RDL in the VAT base, VAT would be KSh102,718 and the total KSh248,963, a difference of KSh3,569. At the 10% band the same shipment would cost much less in duty, so the band is the biggest lever. Port and agent fees, the PVoC inspection fee, terminal charges and local transport are extra and are not in this example.
What are KEBS PVoC and the Certificate of Conformity?
Under the Pre-Export Verification of Conformity (PVoC) programme, goods from China are checked in China, before shipment, by a KEBS-appointed inspection body. China is in Zone 1 of the programme. The accredited bodies for China listed by KEBS are CCIC, CHIC, QISJ, ASTC, Intertek, Cotecna, TÜV Rheinland and Bureau Veritas. The body issues a Certificate of Conformity (CoC), which KRA uses as a reference document when it clears your cargo.
- Routes: Route A is full inspection and testing of each consignment. Route B is for lower-risk products with a good record (registration valid for one year). Route C is for manufacturers with proven quality systems (licence up to three years).
- Fees (DHL summary): 0.60% of FOB for Route A, 0.55% for Route B and 0.50% for Route C, with minimum and maximum charges. Lab testing costs extra.
- Timing: for sea freight, inspection within four working days of a complete request, then the CoC within two working days of complete documents and payment. Air freight is faster. Check the draft CoC within 48 hours, because the final one cannot be changed.
- No CoC: goods can be held for destination inspection and testing in Kenya at 0.6% of the approved customs value (subject to minimum and maximum fees). A failed assessment means a Non-Conformity Report and refused entry.
- Exempt: raw materials, machines and spares of registered local manufacturers, products with the KEBS Diamond Mark, and goods waived by the Cabinet Secretary.
The general-goods PVoC contracts expired on February 8, 2026, and requests were paused during the move to a new framework. DHL says the updated framework is live. Read the current KEBS PVoC manual or ask your agent before you ship.
Step by step: clearing a shipment
- Register with KRA. Get a PIN and an importer code from KRA customs, and keep a trade licence if you trade as a company. Both must be quoted on each import.
- Check the product. Confirm the HS code, the duty band and whether you need a CoC, a permit or another approval (for example from the Pharmacy and Poisons Board for medicines, or KEPHIS for plant products).
- Request the CoC from a KEBS-appointed inspection body in China, through your supplier, before shipping.
- Get the Import Declaration Form (IDF) and a UCR (Unique Consignment Reference) on the KenTrade National Electronic Single Window (Kenya TradeNet). KenTrade is the agency that runs the single window. Ask your agent to confirm the current fees and screens.
- Ship, and give your agent the documents: commercial invoice and packing list in English, bill of lading or air waybill, the CoC, the IDF and any permits.
- File the customs entry in KRA iCMS through a KRA-approved clearing agent. Only approved agents may file for you. The entry should be filed within 21 days.
- Pay duty and taxes, then collect. Duty must be paid before release. Goods not cleared in time move to a customs warehouse at your cost and can eventually be auctioned.
Customs value, classification and origin can be tested by KRA after release. A free binding advance ruling on classification or value is available from KRA and takes up to 30 days, according to Germany Trade and Invest.
Banned and restricted goods
Prohibited imports under the EAC rules include narcotics, counterfeit currency, pornographic material, single-use plastic bags, used tyres for commercial vehicles, and wood charcoal. Restricted items needing permits include firearm parts, ammunition and explosives, genetically modified items, historical artefacts and ivory. Used vehicles are capped at 8 years from the year of first registration. Pharmaceuticals need Pharmacy and Poisons Board permits, and plant and animal products need KEPHIS or veterinary approval.
Used electronics and phones also fall under Communications Authority type-approval rules for sale in Kenya. The lists above come from the US government and a customs guide, so check your product against the current KRA list of prohibited and restricted goods before buying. Counterfeits are banned: register your own brand with the Anti-Counterfeit Authority if you import branded goods.
How do you pay a Chinese supplier from Kenya?
- Bank transfer: the normal route for invoices. Kenya has had no exchange controls since 1993, and the exchange rate is set by the market. Buying or selling foreign exchange through a bank is unrestricted up to the equivalent of US$10,000, and larger amounts need documentation of the purpose, mainly for CBK records (US Commerce Department summary, last updated in 2024). Your bank will ask for the proforma or commercial invoice.
- Pay the exact company on the invoice. Verify the supplier first: see how to verify a Chinese supplier, and Incoterms explained for who pays freight and insurance.
- M-Pesa: Alipay M-PESA sends money to individuals in China, with a single-transfer limit of KSh150,000, a daily limit of KSh300,000 and a minimum of KSh101. Safaricom describes it as a remittance service to a beneficiary's phone or bank account, not a supplier-payment tool.
- Rate: the CBK publishes daily indicative rates. It was KSh129.81 per US$ on October 15, 2026.
More options and fees are in how to pay Chinese suppliers, Wise vs PayPal and paying a Chinese supplier from Africa.
Shipping from China: Mombasa, the SGR and transit times
| Route | Typical time |
|---|---|
| Sea, Shanghai, Ningbo or Nansha to Mombasa (port to port) | 22 to 30 days (DP World); 25 to 35 days including transshipment routes (a freight forwarder's estimate) |
| Air, China to Nairobi (door to door, with clearance) | 2 to 7 days (DP World) |
Most sea cargo enters at the Port of Mombasa. Hapag-Lloyd launched a weekly China-Kenya Express service in 2020 via Shanghai, Ningbo, Shekou, Singapore, Port Kelang and Colombo. In February 2025, Maersk warned of berthing delays at Mombasa due to yard congestion, so build in slack. From Mombasa, cargo reaches Nairobi by road or by the Standard Gauge Railway (SGR), which also carries containers to the Naivasha inland container depot. Ask your forwarder which option and inland depot suit your goods, and whether cargo is cleared at the port or in Nairobi. We have no current figure for the SGR leg. For more, read shipping from China, shipping from China to Africa and what is a freight forwarder.
For buying, supplier checks and fairs, see buying in Yiwu and Guangzhou from Africa.
Selling to China: zero tariffs for Kenyan exporters
Kenya is one of the 20 non-LDC African countries on China's zero-tariff list, which applies from May 1, 2026 to April 30, 2028 (Announcements of April 28, 2026). Kenya also signed an Early Harvest Agreement with China. Coffee, tea, avocados, macadamia nuts and flowers are among the products named as benefiting. Zero duty does not remove Chinese VAT, and origin and product approvals still apply. Read the full rules in exporting to China at zero tariff from Africa.
Frequently asked questions
How much duty will I pay on goods from China to Kenya?
Duty follows the EAC Common External Tariff: 0% for most raw materials and capital goods, 10% for intermediate goods, 25% for most finished goods and 35% for goods the region wants to protect, with a few sensitive items higher. On top come the 2.5% Import Declaration Fee, the 2% Railway Development Levy and 16% VAT. In our worked example the total came to about 49.5% of the CIF value.
Do I need a KEBS Certificate of Conformity for every shipment?
Goods shipped from China to Kenya fall under the PVoC programme, so regulated goods need a Certificate of Conformity from a KEBS-appointed inspection body before shipment. Without it, goods can face inspection and testing in Kenya at a fee of 0.6% of the approved customs value. Some goods are exempt, such as inputs of registered local manufacturers. Your clearing agent can confirm your product.
Is the Railway Development Levy still 2% in 2026?
Yes, as far as we could confirm. The Miscellaneous Fees and Levies Act sets the Import Declaration Fee at 2.5% and the Railway Development Levy at 2% of the customs value, and the 2025 and 2026 finance laws and proposals we read changed exemptions and administration, not these two rates. Mobile phones are the item to check, because proposals changed their treatment.
Can I pay my Chinese supplier by M-Pesa?
Only in a narrow way. Alipay M-PESA sends money to individuals in China with a single-transfer limit of KSh150,000 and a daily limit of KSh300,000, so it is not built for supplier invoices. For commercial orders, pay by bank transfer from a Kenyan bank to the company named on the invoice.
Does China charge duty on Kenyan exports?
Not since May 1, 2026. Kenya is one of the 20 non-LDC African countries on China's zero-tariff list, which runs from May 1, 2026 to April 30, 2028. Origin rules, Chinese VAT and product approvals still apply. See our guide to exporting to China at zero tariff from Africa.
You can also send us your request: we reach out to Chinese factories in Mandarin for you, and requesting a quote is free. Request a factory quote.
Rates checked October 21, 2026 against the sources cited. Rates, levies and exchange rates change often, and several points above are unsettled. The worked example is an illustration, not a quote. General information, not legal, tax or customs advice: confirm with a licensed clearing agent before you ship. SuanSupply is not affiliated with any agency named.