BeifitiBUYER TRUST LAYER

Import duty

SUBARU JUSTY CUSTO, RS SMART ASSIST

KRA values this model at KSh 3,215,942 new, and computes duty from that figure — not from what you actually paid for it.

Duty on an 8-year-old JUSTY CUSTO, RS SMART ASSIST

Direct import

KSh 442,853

65% depreciation

Already registered in Kenya

KSh 204,626

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 3,215,942
  • Less 65% depreciation, 8 years
  • Customs valueKSh 479,174
  • Import duty 35%KSh 167,711
  • Excise duty 20%KSh 129,377
  • VAT 16%KSh 124,202
  • Railway Development Levy 2%KSh 9,583
  • Import Declaration Fee 2.5%KSh 11,979
  • Total payable to KRAKSh 442,853

Band: Up to 1500cc · 996 · GASOLINE

Duty by age

AgeYearDirect importRegistered in Kenya
1 yr2025KSh 1,265,293KSh 962,948
2 yr2024KSh 1,012,234KSh 782,395
3 yr2023KSh 885,705KSh 601,842
4 yr2022KSh 759,176KSh 481,474
5 yr2021KSh 632,647KSh 361,105
6 yr2020KSh 569,382KSh 300,921
7 yr2019KSh 506,117KSh 240,737
8 yr2018KSh 442,853KSh 204,626

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