Kenya Import Duty Rate for Cosmetics & Skincare
HS 3304 · Beauty or make-up preparations
Kenya MFN Import Duty Rate
Live25%
Beauty products attract maximum CET.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (25%)
Applied to CIF value. EU, UK, and most countries use CIF.
VAT (16%)
Applied to CIF value + duty. Collected at customs.
Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.
Worked example: cosmetics & skincare worth US$10,000
A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Kenya charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to KES at the official exchange rate on the day of import.
| Charge | At 25% |
|---|---|
| Import duty | $2,725 |
| Import Declaration Fee (3.5%) | $382 |
| Railway Development Levy (2.5%) | $273 |
| VAT (16%) | $2,285 |
| Total paid at the border | $5,664 |
VAT is usually recoverable for a registered business, so the cost that stays with you is the duty and levies. Excise, anti-dumping duties and broker fees are not included.
Classifying cosmetics & skincare correctly
Heading 3304 covers beauty and make-up preparations and skincare: lip and eye make-up, manicure products, powders, creams and sunscreens.
- Shampoos and hair products go to 3305, oral care to 3306 and deodorants and bath products to 3307
- Medicated creams with a therapeutic dose may be pharmaceuticals (3004)
- Make-up brushes go to 9603
Compliance. The EU requires a responsible person, safety report and CPNP notification; the US requires facility registration and product listing under MoCRA; many Asian markets require pre-market registration.
Importing into Kenya: what you need
The Kenya Revenue Authority (KRA) clears goods through the iCMS system; duty follows the East African Community Common External Tariff.
Registration. A KRA PIN for the importer and a licensed clearing agent for commercial consignments.
Low-value shipments. Small personal parcels may be cleared through simplified postal or courier procedures, but commercial imports pay the full EAC duty, IDF and RDL.
Documents customs will ask for
- Import Declaration Form (lodged before shipment)
- Commercial invoice and packing list
- Bill of lading or air waybill
- KEBS Certificate of Conformity (PVoC) for regulated products
- Certificate of origin for EAC, COMESA or AfCFTA preference
Charges on top of duty
- Import Declaration Fee: 3.5% of customs value
- Railway Development Levy: 2.5% of customs value
- VAT 16% on value + duty + levies
- Excise duty on vehicles, alcohol, cosmetics and other listed goods
Watch out. Used vehicles must be under eight years from the year of first registration to be imported, and they pay excise on top of the 25% duty.
Frequently asked questions
What is the import duty rate for Cosmetics & Skincare in Kenya?
The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in Kenya is 25% on the CIF value. Beauty products attract maximum CET.
Is VAT charged on Cosmetics & Skincare imports to Kenya?
Yes. Kenya charges VAT at 16% on the CIF value plus any import duty. This applies to virtually all commercial imports.
Are there FTA rates available for Cosmetics & Skincare in Kenya?
Kenya has free trade agreements with EAC (Uganda, Tanzania, Rwanda, Burundi, DRC), COMESA, AfCFTA. Check whether your origin country qualifies for a preferential rate on HS 3304.
How is import duty calculated for Cosmetics & Skincare entering Kenya?
Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 25% is applied to this value. VAT (16%) is then applied on the duty-paid value.
Verify this rate
Duty rates change. Always verify the current rate at the official tariff schedule before importing.
EAC Common External Tariff (CET) official database ↗Quick facts