Import duty

BMW BMW 4 SERIES 420I CABRIOLET M SPORT

KRA values this model at KSh 29,223,206 new, and computes duty from that figure — not from what you actually paid for it.

Duty on an 8-year-old BMW 4 SERIES 420I CABRIOLET M SPORT

Direct import

KSh 4,190,526

65% depreciation

Already registered in Kenya

KSh 1,944,034

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 29,223,206
Less 65% depreciation, 8 years
Customs valueKSh 4,180,075
Import duty 35%KSh 1,463,026
Excise duty 25%KSh 1,410,775
VAT 16%KSh 1,128,620
Railway Development Levy 2%KSh 83,602
Import Declaration Fee 2.5%KSh 104,502
Total payable to KRAKSh 4,190,526

Band: Over 1500cc · 2000 · GASOLINE

Duty by age

Age	Year	Direct import	Registered in Kenya
1 yr	2025	KSh 11,972,931	KSh 9,148,394
2 yr	2024	KSh 9,578,344	KSh 7,433,070
3 yr	2023	KSh 8,381,051	KSh 5,717,746
4 yr	2022	KSh 7,183,758	KSh 4,574,197
5 yr	2021	KSh 5,986,465	KSh 3,430,648
6 yr	2020	KSh 5,387,819	KSh 2,858,873
7 yr	2019	KSh 4,789,172	KSh 2,287,098
8 yr	2018	KSh 4,190,526	KSh 1,944,034

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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