Articles

The primary function of the the customs and excise department under the Kenya Revenue Authority is to collect and account for customs and excise taxes. Some of the taxes collected include import duty, excise duty (both on imports and local), and VAT on imports. Other taxes collected by the department on an agency basis include:

• Petroleum Development Fund
• Road Maintenance Levy
• Import Declaration Form/Pre-shipment Inspection Fees
• Road Transit Toll
• Directorate of Civil Aviation Fees
• Fees on motor vehicle permits
• Petroleum Development Fund
• Road Maintenance Levy
• Import Declaration Form/Pre-shipment Inspection Fees
• Road Transit Toll
• Directorate of Civil Aviation Fees
• Fees on motor vehicle permits

Apart from its strictly fiscal responsibilities, the Customs and Excise Department has responsibility for collection of trade statistics, facilitation of trade and protection of society from illegal entry and exit of prohibited goods (e.g. drugs of abuse, hazardous chemicals, pornography/paedophilia, precursors and weapons/explosives).

Here available for download is the customs tariffs, the customs and excise act and assorted forms.

• East African Community (Rates and schedules review) 15th september 2005
• Customs Tariffs 10th of June 2004 (pdf)
• Customs & Excise Act (pdf)

Forms:

• Form C52 Declaration of Customs Value: First Page, Second Page
• Form C52 Instructions Manual
• Form C63 Imports/Exports/Transit/Warehousing Declaration form
• Form C63 Imports/Exports/Transit/Warehousing Declaration form (Reverse Side)
• Form C63 Imports/Exports/Transit/Warehousing Declaration form (Continuation)
• Form C63 Instructions for filling

Other Resources

• EAC Customs Union Protocol