CRSP Valuation Method
Customs Value is determined by taking the official KRA CRSP showroom value for your model and deducting approved year-on-year depreciation (e.g. 75% for 7 years, 80% for 8 years).
Vehicle tools
Estimate total KRA customs import taxes, excise duties, VAT, and port clearance charges using the official CRSP depreciation formula.
Statutory tax rates administered by the Kenya Revenue Authority (Customs & Border Control).
| Income Band / Category | Rate / Limit | Notes |
|---|---|---|
| Customs Duty (EAC CET) | 35% | Calculated on depreciated Customs Value (CIF) |
| Excise Duty (1501cc - 2500cc) | 25% | 20% for <=1500cc; 35% for >2500cc; 10% EVs |
| Value Added Tax (VAT) | 16% | Calculated on Customs Value + Duty + Excise |
| Import Declaration Fee (IDF) | 2.5% | Calculated on Customs Value |
| Railway Development Levy (RDL) | 1.5% | Calculated on Customs Value |
Customs Value is determined by taking the official KRA CRSP showroom value for your model and deducting approved year-on-year depreciation (e.g. 75% for 7 years, 80% for 8 years).
Remember to budget for port wharfage, shipping line CFS charges, radiation inspection, maritime levy, registration plates, and clearing agency fees.
Quick Answers
Under Kenya Bureau of Standards (KEBS) and KRA regulations, a used motor vehicle must not be older than 8 years from the year of first registration/manufacture and must be right-hand drive (RHD).
CRSP stands for Current Retail Selling Price. KRA maintains a benchmark valuation schedule for every car make, model, and trim. Customs duty is calculated based on the CRSP price minus statutory age depreciation (up to 80% for 8-year-old cars).
Imported cars are subject to 5 primary statutory taxes: 1) Customs Duty (35%), 2) Excise Duty (20% to 35% based on engine cc), 3) Value Added Tax (16% VAT), 4) Import Declaration Fee (2.5% IDF), and 5) Railway Development Levy (1.5% RDL).
Calculators are for planning and estimation only. Verify final tax, payroll, loan, investment or property figures with the relevant institution or adviser.