Electronics are among the most profitable imports and among the riskiest. Margins look attractive, but a shipment can stall on the way to market because the devices lack approvals, the invoices do not match the goods or the stock turns out to be counterfeit. This guide explains the steps to import phones, laptops, accessories and appliances properly, and how to cost them.

Step 1: confirm the product is allowed

Most electronics are legal to import, but several authorities may be involved:

  • Communications Authority (CA). Devices that use radio spectrum, such as mobile phones, routers and many wireless accessories, need type approval so they can be sold and used on Kenyan networks. The manufacturer or its representative normally applies.
  • KEBS. Many electrical appliances and some electronic goods fall under mandatory standards, which requires a pre-shipment Certificate of Conformity: KEBS, PVoC and import standards explained.
  • Safety and energy rules, such as plug types and labelling.

Ask your supplier for type-approval numbers, test reports and the manufacturer's authorisation. Check restricted categories in prohibited and restricted imports.

Step 2: classify the goods

Each product has an HS code that decides duty. Phones, tablets, computers, accessories, chargers and cables may fall under different headings with different rates. Some finished electronic devices attract low or zero import duty under the tariff, while accessories and appliances can be at the standard rate. Do not guess: use HS codes and customs classification and confirm with your agent.

Step 3: compute the taxes

For each product add:

  1. Import duty at the rate for the code
  2. Excise duty, where an excisable heading applies
  3. IDF and RDL (IDF and RDL explained)
  4. VAT at 16% on the total of customs value, duty and excise

The customs value includes freight and insurance. Use the import duty calculator and the import duty and landed cost workbook for lists of products, and add freight, inspection fees and clearing costs in the landed cost calculator. Phones are valuable and light, so air freight is common: air versus sea freight.

Step 4: choose and check the supplier

  • Use verified manufacturers or authorised distributors, and avoid prices far below market.
  • Ask for the invoice, packing list and serial or IMEI lists.
  • Order a sample first and test it.
  • Pay through traceable channels and keep records. Read importing from China: risks and checks.

Counterfeit phones and "refurbished as new" stock are common. They can be seized and destroyed, and selling them exposes you to claims from customers.

Step 5: prepare the documents

You will need the commercial invoice, packing list, bill of lading or airway bill, the CoC where required, the type-approval evidence, your KRA PIN and the customs entry. Our import documents checklist lists them. A customs value far below normal market prices will be challenged: customs valuation explained.

Step 6: clear and record

Clear through your agent or yourself: clearing agent or clear it yourself. Record the entry, the duty and VAT paid and the landed cost per unit. If you are VAT-registered, the import VAT is claimable with the entry as evidence: importing goods for resale: VAT and records.

Pricing for resale

Set prices from landed cost per unit plus overheads and margin. Account for warranty returns, price drops as models age and the cost of tied-up capital. The pricing and markup calculator and how to price your products and services help. Selling to customers means eTIMS invoices: eTIMS and e-invoicing explained.

Example

Suppose you import 100 handsets at a customs value of KES 15,000 each. If the duty rate on the code is zero, the VAT base is KES 1,500,000 plus any excise, and VAT is KES 240,000. IDF and RDL add a few tens of thousands. Add freight, CoC fees and clearing and you can derive a landed cost per unit and the minimum selling price that covers it. Use real figures from your quotes.

Warranty and after-sales

Customers expect warranty on electronics. Agree with the supplier how defective goods are replaced or credited. Note that returning goods abroad is a re-export and needs paperwork.

Frequently asked questions

Do I need approval to import accessories like cables? Accessories may be under standards rules and need conformity certificates. Ask your agent, as classification varies.

Can I import used phones for resale? Used electronics face stricter checks, and some are restricted. Check the rules and the product code before ordering.

What is a fair profit margin? It depends on competition, turnover and costs. Compute your landed cost carefully and compare local prices before ordering.

Is the IMEI important? Yes. Type approval and tracking of devices rely on IMEI numbers, and records help if a device is questioned.