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Import duty

BMW BMW 3 SERIES 320D X DRIVE M-SPORT

KRA values this model at KSh 8,039,948 new, and computes duty from that figure — not from what you actually paid for it.

Duty on an 8-year-old BMW 3 SERIES 320D X DRIVE M-SPORT

Direct import

KSh 1,152,906

65% depreciation

Already registered in Kenya

KSh 534,846

83% depreciation, no RDL or IDF

A vehicle already registered in Kenya depreciates faster on KRA’s schedule and pays neither the Railway Development Levy nor the Import Declaration Fee. Most online calculators miss this.

How KRA gets to that number

  • CRSP (KRA’s new price)KSh 8,039,948
  • Less 65% depreciation, 8 years
  • Customs valueKSh 1,150,031
  • Import duty 35%KSh 402,511
  • Excise duty 25%KSh 388,135
  • VAT 16%KSh 310,508
  • Railway Development Levy 2%KSh 23,001
  • Import Declaration Fee 2.5%KSh 28,751
  • Total payable to KRAKSh 1,152,906

Band: Over 1500cc · 2000 · GASOLINE

Duty by age

AgeYearDirect importRegistered in Kenya
1 yr2025KSh 3,294,017KSh 2,516,925
2 yr2024KSh 2,635,214KSh 2,045,001
3 yr2023KSh 2,305,812KSh 1,573,078
4 yr2022KSh 1,976,410KSh 1,258,462
5 yr2021KSh 1,647,008KSh 943,847
6 yr2020KSh 1,482,308KSh 786,539
7 yr2019KSh 1,317,607KSh 629,231
8 yr2018KSh 1,152,906KSh 534,846

Kenya does not permit importing vehicles more than eight years old, which is why the table stops there. These figures cover duty and taxes only — port charges, SGR, verification, Interpol clearance and NTSA registration are additional. KRA describes its own template as a guideline subject to verification, so confirm with a clearing agent before committing funds.

Source: KRA CRSP schedule, July 2025 · Calculation follows KRA’s own valuation template

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