The law sets both levies as a share of customs value, not a flat fee
The IDF is 2.5% and the Railway Development Levy 2% of the customs value, under sections 7 and 8 of the Miscellaneous Fees and Levies Act (Kenya Law consolidation, last checked 12 October 2026). The Finance Act 2026 revised some exemptions from 1 July 2026. Goods in the Act's Third Schedule also pay an export and investment promotion levy. Some older KRA web pages still print other rates.
Confirm the rate and the exemptions for your own goods with KRA or your clearing agent before you rely on them.
What is the Railway Development Levy?
The Railway Development Levy (RDL) is 2% of the customs value of goods imported for home use, under the Miscellaneous Fees and Levies Act. KRA collects it at clearance. The money goes to a fund for building, regulating and repairing railway infrastructure. Goods in Part B of the Act's Second Schedule are exempt, and KRA says the Finance Act 2026 revised exemptions for selected goods.
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What is the Import Declaration Fee, and how is it charged?
The Import Declaration Fee (IDF) is 2.5% of the customs value of goods imported for home use, paid by the importer at entry under the Miscellaneous Fees and Levies Act. It is a different thing from the import declaration form lodged on KenTrade, which shares the initials. Goods in Part A of the Act's Second Schedule are exempt.
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Do goods from the EU enter Kenya duty-free?
Not as a rule. The EU-Kenya Economic Partnership Agreement took effect on 1 July 2024 and removed EU duties on Kenyan goods, but Kenya opens its own market to EU goods only partly and gradually, with sensitive products excluded. On 24 November 2025 the East African Court of Justice stayed the agreement's implementation until it decides the main case. Confirm the current position before you rely on an EPA rate.
The court's site showed no final decision on 12 October 2026.
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What is an HS code, and where do I find the duty rate?
An HS code is the Harmonized System number that classifies a product for customs worldwide. Kenya applies the East African Community Common External Tariff, which sets an import duty rate against each code; KRA cites the 2022 edition. The exact code decides the rate, so a wrong classification means wrong duty. KRA can give a ruling on a product's classification if you apply.
Look up a code and its rate in the EAC's online customs tariff or KRA's copy of the CET 2022.
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What is customs value (CIF)?
Customs value is the value KRA charges duty on. KRA bases it on the price actually paid or payable for the goods and treats it as the CIF value: the goods plus insurance and freight to Kenya. Buying on FOB terms? Then the freight and insurance you pay after loading are added. See CIF and FOB for who pays what.
- Sources
- KRA customs FAQ, VAT Act, section 14
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