Miscellaneous Fees and Levies Act

7. Import declaration fee

Edition: 2026-07-01 · In force

7. Import declaration fee

(1)There shall be paid a fee to be known as the import declaration fee, on all goods imported into the country for home use.

(2)The fee shall be at the rate of two point-five per cent of the customs value of the goods and shall be paid by the importer of such goods at the time of entering the goods for home use.

(2A)Deleted by Act No. 4 of 2023, s. 68 (b).

(3)Despite subsection (1)—

(a)import declaration fee shall not be charged on the goods specified in Part A of the Second Schedule when imported or purchased before clearance through customs;

(b)deleted by Act No. 4 of 2023, s. 68 (c).

(4)An importer of goods other than goods specified in Part A of the Second Schedule shall complete the prescribed import declaration form.

(5)An importer shall present a copy of the import declaration form completed under subsection (4) to the Commissioner at the time of entering the goods for home use.

(6)Out of the fee collected under subsection (2), twenty per cent shall be paid into a Fund established and managed in accordance with the Public Finance Management Act (Cap. 412A)

(7)Ten percent of monies in the Fund under subsection (6) shall be used for the payment of kenya's contributions to the African Union and any other international organisation to which Kenya has a financial obligation, while ten percent shall be used for revenue enforcement initiatives.[Act No. 23 of 2019, s. 37, Act No. 2 of 2020, Sch., Act No. 8 of 2020, s. 20, Act No. 22 of 2022, s. 46, Act No. 4 of 2023, s. 68., Act No. 9 of 2025, s. 62.]

Case law referring to this provision

Edible Oil Products Limited & 10 others v National Assembly & 3 others (Constitutional Petition E498 of 2021) [2022] KEHC 17097 (KLR) (Constitutional and Human Rights) (16 December 2022) (Judgment)

← Previous provision Next provision →

Source: Kenya Law