http://www.kra.go.ke/index.php/downloads/customs-downloads
DEPRECIATION FOR DIRECT
IMPORTS
0 - 6 months 5%
Over 6 months 10%
1 - 2 years 15%
2 - 3 years 20%
3 - 4 years 30%
4 - 5 years 40%
5 - 6 years 50%
6 - 7 years 60%
7 - 8 years 70%
TABULATION FOR MVs WITH IMPORT DUTY,
EXCISE DUTY & VAT - Direct Imports
Dep counter
GUIDELINE SUBJECT TO VERIFICATION 2011 << CurrentYear
Current Retail Selling Price 4,449,350 2003 <
Depreciation 70% 8 <
Extra Depreciation 0%
Customs value 613,703
Import Duty 25% 153,426
Excise Value 767,129
Excise Duty 20% 153,426
VAT Value 920,555
VAT 16 % 147,289
Total Taxes 454,141
IDF Fees 13,808
Grand Total 467,949
TABULATION FOR MVs WITH NO EXCISE DUTY
(PICK-UPS & LORRIES) - Direct Imports
GUIDELINE SUBJECT TO VERIFICATION
Current Retail Selling price 1,000
Depreciation 15%
Extra Depreciation 0%
Customs value 469
Import Duty 25% 117
Excise Value -
Excise Duty 20% -
VAT Value 586
VAT 16% 94
Total Taxes 211
IDF Fees 11
Grand Total 222
TABULATION FOR MVs WITH NO EXCISE DUTY
& VAT (PRIME MOVERS) - Direct Imports
GUIDELINE SUBJECT TO VERIFICATION
Current Retail Selling price 1,000
Depreciation 0%
Extra Depreciation 0%
Customs value 727
Import Duty 10% 73
Excise Value -
Excise Duty 20% -
VAT Value -
VAT 16% -
Total Taxes 73
IDF Fees 16
Grand Total 89
Depreciation for previously
Registered Motor Vehicle
0- .5 years 5%
.5 - 1 years 20%
1 - 2 years 35%
2 - 3 years 50%
3 - 4 years 60%
4 - 5 years 70%
5 - 6 years 75%
6 - 7 years 80%
7 - 8 years 83%
8 - 9 years 86%
9 - 10 years 89%
10 - 11years 90%
11 - 12 years 91%
12 - 13 years 92%
13 - 14 years 93%
14 - 15 years 94%
over 15 years 95%
TABULATION FOR MVs WITH IMPORT DUTY,
EXCISE DUTY & VAT - Previously Registered
Dep counter
GUIDELINE SUBJECT TO VERIFICATION 2011 << CurrentYear
Current Retail Selling Price 1,000 2003 <
Depreciation 0% 8 <
Extra Depreciation 0%
Customs value 460
Import Duty 25% 115
Excise Value 575
Excise Duty 20% 115
VAT Value 690
VAT 16 % 110
Total Taxes 340
TABULATION FOR MVs WITH NO EXCISE DUTY
(PICK-UPS & LORRIES) - Previously Registered
GUIDELINE SUBJECT TO VERIFICATION
Current Retail Selling price 1,000
Depreciation 0%
Extra Depreciation 0%
Customs value 552
Import Duty 25% 138
Excise Value -
Excise Duty 20% -
VAT Value 690
VAT 16% 110
Total Taxes 248
TABULATION FOR MVs WITH NO EXCISE DUTY
& VAT (PRIME MOVERS) - Previously
Registered
GUIDELINE SUBJECT TO VERIFICATION
Current Retail Selling price 1,000
Depreciation 0%
Extra Depreciation 0%
Customs value 727
Import Duty 10% 73
Excise Value -
Excise Duty 20% -
VAT Value -
VAT 16% -
Total Taxes 73
TABULATION FOR MVs WITH NO EXCISE DUTY
(TRAILERS) - Previously Registered
GUIDELINE SUBJECT TO VERIFICATION
Current Retail Selling price 1,000
Depreciation 0%
Extra Depreciation 0%
Customs value 727
Import Duty 10% 73
Excise Value -
Excise Duty 20% -
VAT Value 800
VAT 16% 128
Total Taxes 201
TABULATION FOR Motor Cycles (<250cc) -
Previously Registered
GUIDELINE SUBJECT TO VERIFICATION
Current Retail Selling price 1,000
Depreciation 0%
Extra Depreciation 0%
Customs value 640
Import Duty 25% 160
Excise Value -
Excise Duty 20% -
VAT Value -
VAT 16% -
Total Taxes 160
TABULATION FOR MVs WITH NO EXCISE DUTY
& VAT (BUS 29+ SEATER) - Previously
Registered
GUIDELINE SUBJECT TO VERIFICATION
Current Retail Selling price 1,000
Depreciation 0%
Extra Depreciation 0%
Customs value 640
Import Duty 25% 160
Excise Value -
Excise Duty 20% -
VAT Value -
VAT 16% -
Total Taxes 160