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Kenya Import Duty Rate for Trucks & Commercial Vehicles

HS 8704 · Motor vehicles for transport of goods

Kenya MFN Import Duty Rate

Live

10–25%

on CIF value

Trucks generally 10% (construction/agriculture) to 25% (general commercial). Plus IDF, RDL, VAT.

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

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (10–25%)

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: trucks & commercial vehicles 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 10%	At 25%
Import duty	$1,090	$2,725
Import Declaration Fee (3.5%)	$382	$382
Railway Development Levy (2.5%)	$273	$273
VAT (16%)	$2,023	$2,285
Total paid at the border	$3,767	$5,664

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 10–25% range. Excise, anti-dumping duties and broker fees are not included.

Classifying trucks & commercial vehicles correctly

Heading 8704 covers motor vehicles for the transport of goods, split by engine type and gross vehicle weight (up to 5 t, 5–20 t, over 20 t).

Dual-purpose vehicles are classified by their main design purpose — seating and windows behind the driver point to 8703
Tractor units for semi-trailers are 8701, not 8704
Special-purpose vehicles such as cranes and fire engines go to 8705

Compliance. Commercial vehicles need homologation and emissions certification; heavy vehicles often face extra road-use or registration taxes after import.

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 Trucks & Commercial Vehicles in Kenya?

The MFN (Most Favoured Nation) import duty rate for Trucks & Commercial Vehicles (HS 8704) in Kenya is 10–25% on the CIF value. Trucks generally 10% (construction/agriculture) to 25% (general commercial). Plus IDF, RDL, VAT.

Is VAT charged on Trucks & Commercial Vehicles 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 Trucks & Commercial Vehicles 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 8704.

How is import duty calculated for Trucks & Commercial Vehicles 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 10–25% is applied to this value. VAT (16%) is then applied on the duty-paid value.