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Kenya Import Duty Rate for Tyres & Pneumatic Tyres

HS 4011 · New pneumatic tyres of rubber

Kenya MFN Import Duty Rate

Live

25%

on CIF value

Tyres attract full 25% CET + IDF + RDL + VAT.

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: tyres & pneumatic tyres 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 tyres & pneumatic tyres correctly

Heading 4011 covers new pneumatic tyres of rubber, split by vehicle type: cars (4011.10), buses and lorries (4011.20), aircraft, motorcycles and bicycles.

Retreaded and used tyres are 4012, not 4011
Inner tubes go to 4013
Solid tyres (non-pneumatic) are 4012.90

Compliance. Tyres need type approval and labelling (EU tyre label with E-mark, US DOT code); anti-dumping duties apply to passenger and truck tyres from China and several Asian countries in the US and EU.

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 Tyres & Pneumatic Tyres in Kenya?

The MFN (Most Favoured Nation) import duty rate for Tyres & Pneumatic Tyres (HS 4011) in Kenya is 25% on the CIF value. Tyres attract full 25% CET + IDF + RDL + VAT.

Is VAT charged on Tyres & Pneumatic Tyres 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 Tyres & Pneumatic Tyres 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 4011.

How is import duty calculated for Tyres & Pneumatic Tyres 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.