Import duty

SUBARU JUSTY CUSTOM R

KRA values this model at KSh 3,014,736 new, and computes duty from that figure — not from what you actually paid for it.

Duty on an 8-year-old JUSTY CUSTOM R

Direct import

KSh 415,145

65% depreciation

Already registered in Kenya

KSh 191,824

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 3,014,736
Less 65% depreciation, 8 years
Customs valueKSh 449,194
Import duty 35%KSh 157,218
Excise duty 20%KSh 121,282
VAT 16%KSh 116,431
Railway Development Levy 2%KSh 8,984
Import Declaration Fee 2.5%KSh 11,230
Total payable to KRAKSh 415,145

Band: Up to 1500cc · 996 · GASOLINE

Duty by age

Age	Year	Direct import	Registered in Kenya
1 yr	2025	KSh 1,186,130	KSh 902,701
2 yr	2024	KSh 948,904	KSh 733,445
3 yr	2023	KSh 830,291	KSh 564,188
4 yr	2022	KSh 711,678	KSh 451,350
5 yr	2021	KSh 593,065	KSh 338,513
6 yr	2020	KSh 533,758	KSh 282,094
7 yr	2019	KSh 474,452	KSh 225,675
8 yr	2018	KSh 415,145	KSh 191,824

2 variants of this model in KRA’s schedule

996 · GASOLINE · CVT · 2WDKSh 3,014,736
996 · GASOLINE · CVT · 4WDKSh 3,319,898

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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