The vehicle must not be more than eight years old from the year of first registration. The difference between the registration date and the manufacturing date should not be more than a year.

All vehicles imported must be Right Hand Drive (RHD). However, special vehicles such as ambulances, fire engines, and large construction vehicles are exempted from this ban.

Mombasa

• Original copy of Bill of Lading (BOL);
•  Original copy passport;
•  Original copy of the commercial invoice;
•  Certificate for pre-inspection;
•  Kenya Revenue Authority (KRA) pin card;
•  Vehicle logbook (authentic copy): Other logbooks and certificates are not accepted. In case the content in the logbook is written in a foreign language, a consulate or a high commission in Kenya will translate the content into the English language.

The following taxes/duties are payable for motor vehicle imports based on customs value.

Import Duty (25%)

Excise Duty

This duty varies with the vehicle category.

•  Private passenger vehicles of petrol engine whose engine capacity exceeds 2500cc (30%);
•  Private passenger vehicles of Diesel engine whose engine capacity exceeds 3000cc (30%);
•  All Other Vehicle Categories (20%);

Value Added Tax (16%)

Import Declaration Fees: minimum USD 5000 or approximately 2,25% CIF, depending on what is higher

Railway Development Levy (1.5%)

1. The process of importing a privately used /second-hand vehicle in Kenya is very simple.
2. It is advisable to use the services of a clearing agent who can facilitate the process of preparing the necessary Customs documents.
3. When engaging with your preferred clearing agent ensure you provide all the importation documents including but not limited to: 
4. Passport - original, (if issued within the last 2 years, the old passport is also required); 
5. Residence Visa/Work Permit – original; 
6. PIN Certificate, obtained through the Kenya Revenue Authority; 
7. Bill of Lading/Air Waybill, original; 
8. Comprehensive Packing List; 
9. Authority to import vehicles, Nominating a licensed customs clearing agent to act on their behalf; 
10. Original logbook from the country of importation in case of the motor vehicle; 
11. Certificate of Road Worthiness – provided by the owner to the Kenya Bureau of Standards; 
12. Clean Report Finding (CRF) and vehicle logbook – in English; 
13. Certificate of Title and Registration -original, must be in importer’s name, state chassis & engine serial; 
14. Import Declaration Form (IDF), which the customs agent will use to make a declaration on your importation.
15. The clearing agent in Kenya will electronically document the vehicle to be imported into Kenya Customs offices. 
16. Documenting the process of importing a vehicle in Kenya takes place online on the Kenya Customs online system called Simba 2005 system. 
17. The clearing agent in Kenya clears the goods/vehicle to be imported on your behalf. 
18. First-time arrivals with approved Work Permits and returning citizens residing outside of Kenya with original 2-year Work Permits abroad are allowed to import one vehicle duty-free.
19. For additional vehicles, an Import Declaration Fee (IDF) in Kenya is payable for clearance of imported goods/vehicles in Kenya.
20. The Import Declaration Fee in Kenya is usually 2.25% of the CIF Value/price of the goods or a minimum of Ksh 5,000. 
21. The Customs will then check the documents and release the goods for verification. 
22. Verification will be done by the Customs and other interested regulatory bodies to determine the roadworthiness of the vehicle imported. 
23. The verification will determine the duties and tax payable on any additional imported vehicles apart from the one vehicle which is acceptable in Kenya. If there are no additional vehicles the clearing agent will be issued with a release order and will be free to collect the vehicle. 
24. In the case there is more than one additional vehicle, the clearing agent will be issued with the release orders derailing the amount of tax, duty, and port charges you are required to pay vehicle after which the vehicles will be released to the clearing agent (or importer). 
25. After payment, you can now collect your vehicle/s and transport it/them to your destination.

Benefits for returning residents to Kenya:

• Kenya returning residents may import one duty-free vehicle.
• The importer should be residing outside Kenya for at least two years and should not have visited Kenya on an average of more than 90 days.
• The vehicle must be used by the importer for at least a year.
• No similar exemption has been provided in the past.