Facts as of 1 November 2026. Levies and procedures in Kenya change with each Finance Act and system upgrade. Confirm the current position with your coordinator and the official sources on this page before you ship.
Key facts
| Item | Detail (as of 1 Nov 2026) |
|---|
| Main port | Mombasa (KEMBA) |
| Customs authority and system | Kenya Revenue Authority (KRA), Integrated Customs Management System (iCMS) |
| Single window | Kenya TradeNet System (KenTrade) |
| Import duty | East African Community Common External Tariff, in bands such as 0%, 10%, 25% and 35%; some remissions and exemptions apply |
| VAT | 16% standard rate |
| Other levies | Import Declaration Fee and Railway Development Levy, charged as a percentage of customs value; rates are set by law and change |
| Conformity | KEBS Pre-Export Verification of Conformity (PVoC) certificate for regulated products |
| Transit | Northern Corridor to Uganda, Rwanda, South Sudan and eastern DR Congo |
Who can import goods into Kenya?
Any business or individual with a KRA Personal Identification Number (PIN) can import, but the customs entry itself is lodged by a licensed customs agent.
The consignee on the bill of lading must match the importer's KRA PIN and name, and the same details should appear on the Import Declaration Form and the commercial invoice. Mismatches between these documents are a common reason for queries at Mombasa.
What is the Import Declaration Form (IDF)?
The IDF is the declaration of intent to import that is lodged through KenTrade before the goods are shipped, usually on the basis of the supplier's proforma invoice.
It is required for most commercial imports, and the Import Declaration Fee is calculated on the customs value. Lodge it early: the IDF number is needed for the customs entry, and late IDFs are a frequent cause of avoidable delay once the vessel has arrived.
Which goods need a KEBS Certificate of Conformity?
Products covered by the KEBS Pre-Export Verification of Conformity (PVoC) programme need a Certificate of Conformity issued in the exporting country before shipment by an inspection company appointed by KEBS.
Goods that arrive without a required certificate face destination inspection, penalties and possible re-export or destruction. Check whether your HS codes fall under PVoC before production finishes, so the inspection can take place before loading. Other agencies issue permits for specific goods, for example the Kenya Plant Health Inspectorate Service (KEPHIS) for plants and seeds and the Pharmacy and Poisons Board for medicines.
How are duties and taxes calculated?
Import duty is set by the East African Community Common External Tariff according to the HS code, and VAT at 16% is then charged on the customs value plus duty and any excise.
The Import Declaration Fee and the Railway Development Levy are added as percentages of the customs value, and excise duty applies to certain goods. Rates change with Kenya's Finance Acts and EAC decisions, so confirm them for your HS code with your customs agent or the KRA before you price your goods.
What delays should you plan for at Mombasa?
Plan for occasional customs-system outages and congestion at Mombasa, and keep a buffer between the expected release date and the end of free time.
In February 2026, planned iCMS maintenance of 36 hours ran beyond 72 hours, agents could not process transactions and trucks queued outside the port (Business Daily). Further maintenance windows were scheduled in April and September 2026, and KRA and the Kenya Ports Authority piloted a smart-gate system in August 2026. When an outage affects your cargo, your case shows it as an external blocker linked to an advisory, so you can see why it is waiting.
How does Nil Ocean ship to Kenya?
We coordinate shipments to Mombasa from Jebel Ali and JAFZA, including consolidation of goods bought in China or Dubai, and every Kenya case follows one visible checklist.
The stages are: KRA PIN confirmed → IDF lodged → PVoC certificate where required → booking and loading → arrival at Mombasa → iCMS entry and duty payment → release → delivery or onward transit. See UAE to Kenya and transit and re-export.