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Kenya Import Duty Rate for Smartphones & Mobile Phones

HS 8517.12 · Telephones for cellular networks

Kenya MFN Import Duty Rate

Live

0–10%

on CIF value

COMESA: 0%

ICT equipment can be 0% under EAC ICT policy. Non-ICT classified phones attract 10–25%. VAT 16% applies. Plus IDF 3.5% + RDL 2.5%.

Rate varies — verify exact HS subheading at the official tariff schedule.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (0–10%)

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: smartphones & mobile phones 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 0%	At 10%
Import duty	$0	$1,090
Import Declaration Fee (3.5%)	$382	$382
Railway Development Levy (2.5%)	$273	$273
VAT (16%)	$1,849	$2,023
Total paid at the border	$2,503	$3,767

VAT is usually recoverable for a registered business, so the cost that stays with you is the duty and levies. The rate depends on the exact subheading, which is why the example shows both ends of the 0–10% range. Excise, anti-dumping duties and broker fees are not included.

Classifying smartphones & mobile phones correctly

Heading 8517 covers telephones for cellular networks (8517.13 for smartphones since HS 2022, 8517.14 for other mobile phones) and base stations and network equipment in 8517.6x.

Smartwatches with a SIM are classified as 8517.62, not as phones
Phone cases go to their material chapter (3926 plastic, 4202 leather) and chargers to 8504.40
Refurbished phones take the same code as new ones but may face different valuation rules

Compliance. Radio equipment needs type approval in most markets — CE/RED in the EU, FCC ID in the US, UKCA in Great Britain, IMDA in Singapore — and lithium batteries inside must be shipped under UN3481 rules.

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 Smartphones & Mobile Phones in Kenya?

The MFN (Most Favoured Nation) import duty rate for Smartphones & Mobile Phones (HS 8517.12) in Kenya is 0–10% on the CIF value. ICT equipment can be 0% under EAC ICT policy. Non-ICT classified phones attract 10–25%. VAT 16% applies. Plus IDF 3.5% + RDL 2.5%.

Is VAT charged on Smartphones & Mobile Phones 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 Smartphones & Mobile Phones in Kenya?

Yes. COMESA: 0%. EAC (Uganda, Tanzania, Rwanda, Burundi, DRC), COMESA, AfCFTA are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Smartphones & Mobile Phones 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 0–10% is applied to this value. VAT (16%) is then applied on the duty-paid value.