How to Import Household Goods and Personal Effects into Kenya

Personnel arriving for a new contract into the country are exempted from paying taxes on their personal effects/household goods and one motor vehicle under part A paragraph 4 of the 5th Schedule of the East Africa Community Customs Management Act 2004, provided that the contract is for a term not less than two years. The paragraph provides for the conditions and limitations for such importation. Used household goods and personal effects are duty exempt provided goods have been owned and used by the client for a minimum of one year and goods are imported within three months of the Work Permit being issued. Let us learn How to Import Household Goods and Personal Effects into Kenya

Items cannot be sold, lent or otherwise disposed-off during stay of a client who is under work permit.

Returning Residents

Returning Kenyans are exempted from paying taxes on their personal effects part B paragraph 5 of the 5th Schedule of the East Africa Community Customs Management Act 2004. The paragraph provides for the conditions and limitations. Among them,

• If you are intending to change residence to come back to Kenya, you must be over 18 years old. We shall verify your supporting documents which may include your passport, Alien ID, work permits etc.
• Original Valid passport used for the last 2 years or any previous passport other than the current passport. (The entry and exit stamps are used by customs to check the compliance of the regulation).
• Must have proof of living abroad for two years and have their effects imported within 3 months of arrival.

Under the Same Schedule, returning residents are also allowed, one motor vehicle (excluding buses and mini buses) into the country duty free subject to the following conditions:

• The importer must be changing residence and not just been out of the country merely on temporary nonresidential visit.
• The Importer must be over 18 years old.
• The individual must have personally owned and personally used the motor vehicle outside Kenya for at least twelve months (excluding the period of the voyage in the case of shipment) prior to importing the motor vehicle. As an importer, we shall verify this when you furnish us with your original passport.

Procedure

• There are two cases of importation of household goods and personal effect. These are, importation by First arrivals and importation by returning Kenya residents.
  

Apply in Person

1. Visit the customs office at the port of entry in Kenya to make your application to import your household goods and personal effects. You may also use an agent for this purpose. Here you will be given an application form to fill and submit.
2. At the time of importation, submit the completed application for tax and duty free allowance form to the customs office of importation at the port entry in Kenya.
3. You should also submit all supporting documents together with the application form. A list of required documents are provided at the required documents section .These include;
   (a). Passport – original, (if issued within last 2 years, the old passport is also required)
   (b). Residence Visa/Work Permit – original
   (c). Alien ID
   (d). PIN Certificate (obtained through the Kenya Revenue Authority)
   (e). Bill of Lading/Air Waybill (original)
   (f). Comprehensive Valued Inventory (3 copies), detailed per box /boxes numbered, signed by owner
   (g). Comprehensive Packing List
   (h). Authority letter (Nominating a licensed customs clearing agent to act on their behalf)
   (i). Original logbook from country of importation in case of motor vehicle
   (j). List all household goods and personal effects.
4. You should also provide proof of the transfer of domicile, Additional required information can be found in the instructions on the application form.
5. After submission the Customs Office will verify the documents and the Application for Tax and Duty Free Allowance and charges taxes and duties on any household effects not eligible for tax and duty free allowance;
6. The importer/agent will then pay taxes and duties (if any) at the Cashier Division, and then contact the Customs to release goods;
7. Finally the Customs Office will inspects the imported household effects against the declaration. If there is no discrepancy between the declaration made and the goods inspected, all goods will be released.

Required Documents

1. Passport – original, (if issued within last 2 years, the old passport is also required)
2. Residence Visa/Work Permit – original
3. Alien ID
4. PIN Certificate (obtained through the Kenya Revenue Authority)
5. Bill of Lading/Air Waybill (original)
6. Comprehensive Valued Inventory (3 copies), detailed per box /boxes numbered, signed by owner
7. Comprehensive Packing List
8. Authority letter (Nominating a licensed customs clearing agent to act on their behalf)
9. Original logbook from country of importation in case of motor vehicle

Office Locations & Contacts

Kenya Revenue Authority- Head Office

Times Tower, 19th Floor, Haile Selassie Avenue
P.O. Box 30742 Tel. 310900, Fax 315987 Nairobi, Kenya.
Tel: 2813068, 2813160, 2812011.
Fax: 253532,240929, Nairobi Kenya.
Email: callcentre@kra.go.ke Website: KRA

KRA Call Centre

Tel: +254 (020) 4999 999/ 4998 000
Cell: +254 (0711) 099 999
Email: callcentre@kra.go.ke

Kenya Airports Authority

Head Office, Off Airport North Road.
P.O Box 19001 (00501) Nairobi Kenya
Tell: +254-020-6822111/6611000/6612000
Mobile: +254 722 205 061/2/3/4/5/6/7/8
Email: talk2us@kaa.go.ke

Kenya Ports Authority

P.O. Box 95009-80104 Mombasa
+254-41-2112999
customerfeedback@kpa.co.ke
Website: KRA

Eligibility

• Both Kenyan and non-Kenya residents changing residence into Kenya are eligible to bring used/second-hand household effects into Kenya, in reasonable quantities, free of taxes and duties.
• Returning Kenyans are exempted from paying taxes on their personal effects. The returning residents should be above 18 years of age and must have resided outside Kenya for a period of two years.
• Personnel arriving for a new contract into the country are exempted from paying taxes on their personal effects/household goods and one motor vehicle, provided that the contract is for a term not less than two years.
  

Fees – Import Household Goods

• No fees is charged for importation. Household goods and personal effects are tax exempt.
  

Validity

• The validity period of 30 days from the time of entry into Kenya.
  

Documents to Use

• Application for importation documents are provided at the customs office at the port entry in Kenya

Processing Time

• A maximum of three months

Instructions – Import Household Goods

• Your household goods and personal effects should be imported within 3 months of arrival.
  

Required Information

1. Full name and contact details of the Applicant
2. Sex
3. Date of Birth
4. Nationality
5. Purpose of visit
6. Details and contact address of parents or guardian where the applicant shall be staying in Kenya.
7. Passport – original, (if issued within last 2 years, the old passport is also required)
8. Residence Visa/Work Permit
9. Insurance Certificate
10. PIN Certificate obtained through the Kenya Revenue Authority
11. Bill of Lading/Air Waybill original
12. Comprehensive Valued Inventory 3 copies, detailed per box w/boxes numbered, signed by owner
13. Power of Attorney giving authority for Destination Agent to arrange customs clearance
14. Bank Release

Need for the Document

• This allows returning residents and first time arrivals to import their household goods and personal effects into Kenya tax free.
  

Information which might help

• Imported goods by returning residents that are owned for less than 12 months are subject to duty and Good Service Tax assessment.

Information for First Arrivals

• Personnel arriving for a new contract into the country are exempted from paying taxes on their personal effects/household goods and one motor vehicle.

(a). This is provided that the contract is for a term not less than two years.
(b). Used household goods and personal effects are duty exempt provided goods have been owned and used by the client for a minimum of one year and
(c). The goods should be imported within three months of the Work Permit being issued.
(d). These Items cannot be sold, lent or otherwise disposed-off during stay of a client who is under work permit.
(e). One should not have been granted any of these exemptions before.
(f). One must not have resided in Kenya before arrival other than on temporary non-resident visa.
(g). You must not have been granted a similar exemption previously.

Information for Returning Residents

• Returning Kenyans are exempted from paying taxes on their personal effects.

(a). If you are intending to change residence to come back to Kenya, you must be over 18 years old.
(b). Provide your original valid passport used for the last 2 years or any previous passport other than the current passport. (The entry and exit stamps are used by customs to check the compliance of the regulation).
(c). You must provide proof of living abroad for two years and have their effects imported within 3 months of arrival.
(d). The importer must be changing residence and not just been out of the country merely on temporary non-residential visit.

External Links

• Importing Household Goods and Personal Effects into Kenya
  

Others – Import Household Goods

• New computers, computer printers and parts only attract Import Declaration Fees of 2.25% of cost,(CIF).However, used computers attract excise duty at the rate of 25%,and Import Declaration Fees of 2025% of cost,(CIF)
• Books do not attract import duty and VAT. However there is an Import Declaration Fees of 2.25% of cost (CIF)
• Filming and photography equipment may be allowed into the country on a temporary basis upon clearance through the Customs Simba 2005 System.
• Such importation is not subject to Import Declaration Form (IDF). However, a security bond has to be furnished with the undertaking that the equipment will be exported within such period, not exceeding twelve months from the date of importation.
• A non-refundable deposit of 1% of the value of the goods or Ksh.30,000, whichever is higher, is payable. You must also fill and submit a “Custom service Port Form” in order to import unaccompanied household effects into the Kenya, although not permanently. No form is needed if you plan to travel along with your goods, however, a manifest listing the items contained in your vehicle is necessary to present to the officer at the Port of Entry.