Quick answer
The first check is not tax — it is the steering wheel. Kenya is a right-hand-drive (RHD) only market: KRA’s official import page states the vehicle “Must be Right Hand drive”, and KRA’s blog confirms LHD vehicles are refused registration with narrow exemptions (ambulance, fire engine, certain project donations). China’s domestic fleet is LHD, so a China-market used car cannot be registered in Kenya; direct trade works only for RHD export-specification vehicles — China-built RHD models for RHD markets. Past that gate, the rest is heavy but documented: an 8-year age limit from first registration (a hard prohibition, not a tax band), PVoC papers plus a roadworthiness certificate before shipment, and taxes on KRA’s CRSP valuation that commonly exceed the invoice — for a small petrol car, taxes run near 90%+ of CIF, plus IDF 2.5% and RDL 2% (KRA’s page still shows an outdated 3.5% IDF).
Rules at a glance
| Item | Rule | Status |
|---|---|---|
| Steering layout | Right-hand drive only — LHD vehicles cannot be registered (exemptions: ambulance, fire engine, certain project donations) | Verified (official, KRA) |
| Vehicle age limit | Under 8 years from first registration — older vehicles prohibited, not taxed higher | Verified (official, KRA) |
| Import duty | 25% (KRA page) vs 35% (2023-07 EAC stay-of-application, secondary sources) of CIF | Conflicting — confirm before costing |
| Excise duty | Petrol 20% ≤1,500cc / 25% 1,501–3,000cc / 35% >3,000cc; diesel 25%/35%; EV 10% — on CIF + duty | Verified (official, KRA) |
| VAT | 16% on CIF + duty + excise | Verified (official, KRA) |
| IDF | 2.5% of CIF (Miscellaneous Fees and Levies Act, s.7; KRA page still shows 3.5% — outdated) | Verified (official statute) |
| RDL | 2% of CIF (same Act, s.8; restored from 1.5% on 2024-12-27) | Verified (official statute) |
| Valuation | Used-car customs value from KRA’s CRSP table (current edition from 2025-07-01), not your invoice | Verified (official, KRA) |
| Pre-shipment inspection | PVoC: CoC from a KEBS-appointed agent + roadworthiness COR (KS 1515:2000) in the export country | Verified (official, KEBS/KRA) |
| Registration | NTSA issues the Kenyan logbook against the cancelled origin logbook, via TIMS | Verified basics (official); TIMS steps — verification required |
Can you import a used car from China?
Only if the vehicle is right-hand drive. KRA’s procedures allow individuals to import with a KRA PIN (companies: a Certificate of Incorporation), with declaration and payment through a licensed clearing agent. For China sourcing that means China-built RHD units — export-specification production or vehicles first registered in RHD countries. Converting an LHD car has no support in official guidance we could locate. Public official guidance is unclear on whether conversions can ever be registered — assume not viable and confirm with KRA or NTSA first.
Vehicle age limit
KRA’s official rule: “Must be less than 8 years old from the year of first registration.” Legal basis: Legal Notice No. 78 of 15 July 2005 plus KS 1515:2000, the inspection standard for imported road vehicles. KRA’s blog phrases it as “not more than 8 years old from the year of manufacture (year of first registration)” — count from first registration and prove it with the origin logbook. Over 8 years is prohibited outright; no duty band legalises it.
Duty and taxes
The taxable base is CIF, but for used cars KRA converts the customs value from its CRSP table (Current Retail Selling Price) with age-based depreciation — not from your invoice; the current edition applies from 2025-07-01 per KRA’s public notice. Import duty is the one conflicting figure: KRA’s procedures page still states 25%, but from 2023-07-01 the EAC “stay of application” raised the passenger-car line to 35% (B-grade reporting; KRA’s page is not updated). Excise runs 20% (petrol ≤1,500cc), 25% (petrol 1,501–3,000cc), 35% (petrol >3,000cc), 25%/35% (diesel) and 10% (EVs), on CIF + duty; VAT is 16% on CIF + duty + excise. IDF is 2.5% and RDL 2% of CIF under the Miscellaneous Fees and Levies Act (2024-12-27 consolidated text) — KRA’s 3.5% IDF figure is superseded by the statute.
Estimated landed cost example (self-checkable arithmetic; RHD petrol sedan ≤1,500cc, under 8 years, invoice US$15,000 + US$2,000 freight → CIF = US$17,000, assuming the CRSP-derived value equals the invoice CIF — if CRSP lands higher, every line rises):
- Import duty = 35% × 17,000 = $5,950.00
- Excise duty = 20% × (17,000 + 5,950) = 20% × 22,950 = $4,590.00
- VAT = 16% × (17,000 + 5,950 + 4,590) = 16% × 27,540 = $4,406.40
- IDF = 2.5% × 17,000 = $425.00
- RDL = 2% × 17,000 = $340.00
Total taxes = $15,711.40; landed cost ≈ $32,711, about 192% of CIF. Sensitivity: at the older 25% duty reading, taxes total $13,345.00 (landed ≈ $30,345); a 1,501–3,000cc car (excise 25%) totals $17,042.50 (landed ≈ $34,043). Some clearing agents add IDF and RDL into the VAT base — the KRA formula shown here excludes them. Assessment is in Kenyan shillings, so FX movement shifts the dollar cost.
Specification and inspection (KEBS PVoC)
Kenya’s PVoC (Pre-Export Verification of Conformity) has applied to all imports since 2015-12-01. Used vehicles additionally need a roadworthiness inspection in the export country by a KEBS-appointed agency, issuing the Certificate of Roadworthiness (COR) against KS 1515:2000. The appointed agencies are Bureau Veritas, Cotecna, CCIC, Intertek, SGS and QISJ, with a dedicated motor-vehicle list. From China, Cotecna issues Kenya PVoC certificates in China and SGS renewed its Kenya PVoC mandate in February 2026 (A-grade); CCIC Shaanxi advertises the service (B-grade). Book before shipment — no CoC/COR, no clearance.
Required documents
- Original commercial invoice and original bill of lading.
- Pre-shipment inspection certificate (PVoC CoC and roadworthiness COR).
- The original logbook (registration certificate) from the country of importation, cancelled in the country of origin — NTSA requires it to issue the Kenyan logbook; this is where the China-side deregistration paperwork plugs in.
- KRA PIN certificate (individual) or Certificate of Incorporation (company).
- Import declaration filed by the licensed clearing agent (IDF 2.5% payable).
Shipping options (Mombasa)
Mombasa is the main gateway, managed by the Kenya Ports Authority. Both ro-ro and container services carry vehicles (B-grade sources); ro-ro berth and terminal details could not be verified against KPA’s own pages at the check date. Confirm current services and cut-offs with KPA or a major carrier before booking.
Customs clearance
The flow: PVoC CoC and COR in hand → import declaration by the licensed agent → IDF (2.5%) and RDL (2%) → duty, excise and VAT on the CRSP-derived value → payment in KES → release, then registration at NTSA. Delays typically come from CRSP valuation queries and failed inspections.
Registration (NTSA)
After clearance, NTSA registers the vehicle through the TIMS portal and issues the Kenyan logbook against the cancelled origin logbook. Public official guidance is unclear on the step-by-step TIMS process (account setup, inspection booking). Confirm with NTSA before shipping.
Common risks
- LHD China-market cars cannot be registered — the deal-killer; verify steering position and RHD export spec before anything else.
- CRSP valuation above invoice: taxes are computed on the CRSP-derived value, so invoice-based math underestimates the bill.
- Duty 25% vs 35%: official page vs post-2023 reporting — get the applicable rate confirmed in writing before ordering.
- Stale official figures: KRA’s page shows IDF 3.5% and duty 25%; statute and newer tariff decisions differ — quote the Act and your check date.
- Tax-on-tax cascade: excise sits on CIF + duty and VAT on all three — small cars still carry taxes near 90%+ of CIF.
- FX and port delays: assessment in KES; inspection failures trigger re-inspection costs.
China-side export requirements
The China side is the same licensed-exporter system as for every destination: a licensed exporter, a per-shipment export licence, third-party inspection (WM/T 8-2022), transfer-for-export registration and deregistration after clearance — the deregistration proof is exactly what NTSA needs for the logbook. From 2026-01-01, cars registered less than 180 days before the export application also need a manufacturer after-sales confirmation letter. China’s domestic fleet is LHD, so RHD units for Kenya are export-specification vehicles — confirm steering position first. Details: China Used Car Export Rules 2026.
Official sources
- Kenya Revenue Authority — Motor vehicle importation procedures (RHD rule, 8-year limit, taxes, documents)
- Kenya Revenue Authority — FAQ: motor vehicle taxes
- Kenya Revenue Authority — Public notice: CRSP for used motor vehicles
- Kenya Law — Miscellaneous Fees and Levies Act (IDF 2.5%, RDL 2%)
- Kenya Bureau of Standards — PVoC programme (appointed agencies, CoC/COR)
- National Transport and Safety Authority — ntsa.go.ke (registration/TIMS)
- Kenya Ports Authority — kpa.co.ke (Mombasa port)
- Cotecna / SGS — Kenya PVoC mandates (accredited agencies serving China)
Update log
| Date | Change |
|---|---|
| 2026-09-05 | First publication (draft, pending PM review). Open verification items: duty 35% official text (latest EAC CET edition); excise table applicability (imported vs locally assembled); KPA Mombasa ro-ro details; NTSA TIMS step-by-step; VAT base treatment of IDF/RDL. |
Disclaimer
This guide is for general information and market research. Import rules can change and may vary by vehicle, importer status, port and local authority. Confirm current requirements with the destination customs or transport authority and a qualified local broker before purchasing or shipping a vehicle.