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Kenya Import Duty Rate for Furniture

HS 9403 · Other furniture and parts thereof

Kenya MFN Import Duty Rate

Live

25%

on CIF value

Finished furniture attracts maximum 25% EAC 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: furniture 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 furniture correctly

Heading 9403 covers other furniture (desks, wardrobes, tables, cabinets) classified by material; seats and sofas are in 9401 and mattresses in 9404.

Seats always go to 9401, even when sold as part of a dining set
Furniture parts are classified with the furniture (9403.9x)
Wooden furniture from China faces anti-dumping duties in some markets

Compliance. Wood furniture may need ISPM 15 marking on packaging, due diligence under the EU Deforestation Regulation (EUDR) once it applies and formaldehyde certification under TSCA Title VI in the US.

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 Furniture in Kenya?

The MFN (Most Favoured Nation) import duty rate for Furniture (HS 9403) in Kenya is 25% on the CIF value. Finished furniture attracts maximum 25% EAC CET.

Is VAT charged on Furniture 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 Furniture 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 9403.

How is import duty calculated for Furniture 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.