Q1. Importation of second hand motor vehicles


Duties and Taxes payable
Import duty at 25%,Excise duty at 20% and VAT at 16% are payable cumulatively and in that order. i.e,



Import duty is 25% of the Customs value (CIF) of the vehicle i.e. 25% of (Invoice value + Insurance + Freight charges)
Excise duty is 20% of (Customs Value + Import Duty)
VAT is 16% of (Customs Value + Import Duty + Excise Duty)




Further,an Import Declaration Fee (IDF) of 2.25% of the CIF is also charged subject to a minimum of Ksh. 5,000 payable in advance on application.



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