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Kenya Import Duty Rate for Perfume & Fragrances

HS 3303.00 · Perfumes and toilet waters

Kenya MFN Import Duty Rate

Live

25%

on CIF value

Consumer goods attract EAC CET maximum 25%. Plus IDF 3.5%, RDL 2.5%, VAT 16%.

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: perfume & fragrances 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 perfume & fragrances correctly

Heading 3303 covers perfumes and toilet waters (eau de parfum, eau de toilette, cologne) whatever their alcohol strength.

Body mists and deodorants go to 3307, and scented candles to 3406
Gift sets with a bag or pouch are classified by the item that gives them their essential character
Perfume oils without alcohol are still 3303

Compliance. Alcohol-based perfume is a flammable liquid (UN1266) for shipping, and cosmetic rules apply — the EU Cosmetics Regulation responsible person and CPNP notification, or FDA labelling rules 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 Perfume & Fragrances in Kenya?

The MFN (Most Favoured Nation) import duty rate for Perfume & Fragrances (HS 3303.00) in Kenya is 25% on the CIF value. Consumer goods attract EAC CET maximum 25%. Plus IDF 3.5%, RDL 2.5%, VAT 16%.

Is VAT charged on Perfume & Fragrances 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 Perfume & Fragrances 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 3303.00.

How is import duty calculated for Perfume & Fragrances 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.