Import duty

BMW M3 M3 SEDAN COMPETITION M X DRIVE

KRA values this model at KSh 28,292,650 new, and computes duty from that figure — not from what you actually paid for it.

Duty on an 8-year-old M3 M3 SEDAN COMPETITION M X DRIVE

Direct import

KSh 4,057,086

65% depreciation

Already registered in Kenya

KSh 1,882,130

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 28,292,650
Less 65% depreciation, 8 years
Customs valueKSh 4,046,969
Import duty 35%KSh 1,416,439
Excise duty 25%KSh 1,365,852
VAT 16%KSh 1,092,682
Railway Development Levy 2%KSh 80,939
Import Declaration Fee 2.5%KSh 101,174
Total payable to KRAKSh 4,057,086

Band: Over 1500cc · 4400cc · GASOLINE

Duty by age

Age	Year	Direct import	Registered in Kenya
1 yr	2025	KSh 11,591,676	KSh 8,857,081
2 yr	2024	KSh 9,273,341	KSh 7,196,378
3 yr	2023	KSh 8,114,173	KSh 5,535,676
4 yr	2022	KSh 6,955,005	KSh 4,428,540
5 yr	2021	KSh 5,795,838	KSh 3,321,405
6 yr	2020	KSh 5,216,254	KSh 2,767,838
7 yr	2019	KSh 4,636,670	KSh 2,214,270
8 yr	2018	KSh 4,057,086	KSh 1,882,130

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

All vehicles