Motor vehicle duty is payable when you apply to register, or transfer registration of, a motor vehicle. An exemption from motor vehicle duty may be available in certain circumstances. These are:

1. Returning Residents
This is a person changing residence from a place outside Kenya to a place within Kenya where that person has been residing outside Kenya for a period of at least two years and has not resided in Kenya for a period(s) amounting in aggregate to ninety days or more within the two years immediately before this return to Kenya.
If you have bought a vehicle outside Kenya and would like to ship it home, an importer will do all pre-shipment documentation, clearance through the port and registration. As per the current import regulations, they will also require copies of your National ID/Passport and PIN certificate.
A returning resident may import one exempt motor vehicle (excluding buses and minibuses of seating capacity of more than 13 passengers and load carrying capacity exceeding two tonnes) Provided that:
  • The person has attained the age of eighteen years
  • The vehicle was used by him and owned by him outside Kenya for a continuous period of 12 months (excluding the period of voyage in the case of shipment)
  • The vehicle is owned and registered in his name and/or his spouse. Where the motor vehicle is purchased on hire purchase terms, the first installment in respect thereof was paid and delivery taken at least three hundred and sixty days prior to importation
However, vehicles belonging to returning residents must abide to the Kenyan standards as stipulated by the Kenya bureau of standards (K.B.S). The importation of Used Motor Vehicles into Kenya is covered under the Kenya Standard Code of Practice for Inspection of Road Vehicles KS03 1515:2000.The Standard spells out three major criteria for acceptances of the Vehicles for importation. These are:
  • Age Limit: All road vehicles, which are more than eight years old from the year of manufacture, shall not be allowed for importation. Currently we are exporting cars manufactured in 2003 and after.
  • Left Hand Drive: All left hand drive vehicles are not allowed for registration unless they are for special purpose i.e. Ambulances, Fire Tenders and large construction vehicles imported for projects and to be eventually donated the Kenya Government.
  • Road Worthiness: All used vehicles imported into Kenya shall be inspected for Road Worthiness, safety and other requirements.
Other Parties
Vehicles for diplomatic or consulate missions, Vehicles for the United Nations or its specialized agencies, Vehicles for Foreign Embassies, Donor Agencies, Specifically designed vehicles to be used by the blind, disabled and physically handicapped persons, rally drivers – certain exemptions, vehicles for aid funded projects etc.
Checklist  For Approval Of Exemptions For  Motor Vehicles Imported By Persons With Disabilities Under The 5th Schedule Part A Item 8 Of The EAC CMA And 8th Schedule Part A Item 11 Of The V.A.T. Act

  • Application letter addressed to the commissioner of customs services
  • Application letter addressed to the Director of NCPWD
  • Copy of Disability Assessment Report from any government district hospital and signed by the Director of Medical Services.
  • Original letter of recommendation from The National Council for Persons’ with Disabilities telephone: (020) 2375994.
  • Copy of driving license with class “H” endorsement
  • Copy of Bill of lading for the vehicle                       
  • Copy of Invoice/proforma invoice for the vehicle
  • Copy of Tax Compliance/Exemption certificate.
  • Copy of Cash remittance/transfer slips used to pay for the vehicle(i.e. Proof that Payment for the vehicle was made by the applicant)
  • Copy of Bank statement for the last six months
  • Copy of the Identity Card
  • Copy of Pin Certificate
  • Copy of NCPWD ID
  • Test drive in the presence of customs officer

Replacement of the motor vehicle shall be allowed after four years on proof of disposal of the motor vehicle originally imported in accordance with section 119 or upon satisfaction that the motor vehicle originally imported has been written off due to accident, fire or theft.
Vehicle should not exceed 2000CC
I am a Kenyan studying abroad and set to come back home soon, what am I entitled to bring into Kenya duty free? ?
You are allowed, among other items, one motor vehicle (excluding buses and mini buses) into the country duty free subject to the following conditions:

  1. You must have resided outside Kenya for at least two years during which period you should not have visited Kenya for an aggregate of more than 90 days.
  2. You must have personally owned and used the motor vehicle for at least twelve months.
  3. The motor vehicle must not be older than 8 years.
  4. You must have attained the age of eighteen years.
  5. You must not have been granted a similar exemption previously.

The Customs Act has provided privileges of exemptions from Import Taxes to a number of institutions and people but within set guidelines. The guidelines are either under the category of:

  • Special Exemptions
  • General Exemptions
There are Special Permits obtained from the related authority to support the exemptions.
Click on the link below for more information on importation of vehicles Duty free in Kenya.

www.vehicleexports.co.uk