Many Kenyans who have lived abroad come home with their belongings, and often with a car. Customs rules give a concession on duty to returning residents, but the concession has conditions and limits, and breaking them can be costly. Here is the general picture.

Who is a returning resident

KRA defines a returning resident as a Kenyan citizen changing residence from a place outside Kenya to a place within Kenya. You must show that you lived abroad (a valid passport, visa, or work or student permit) and that you are returning permanently, which KRA checks from the entry endorsement in your passport. Spouses and children aged 18 and above can qualify if they meet the same conditions.

What can come in duty free

KRA's guidance exempts returning residents from import duty, excise duty, VAT and the Import Declaration Fee on wearing apparel and on personal and household effects of any kind that were in personal use at the former home, such as clothes, books, furniture, kitchen items and personal electronics. KRA sets no value cap on these effects. The Railway Development Levy is still charged. New goods, goods for sale and several of the same item suggest commercial use and are taxed.

What is not covered

  • Goods for resale or for a business
  • New items bought just before the move
  • Large quantities of the same item
  • Restricted or prohibited goods, which need permits
  • Vehicles other than the one exempt car; see below

Vehicles

One motor vehicle (not a bus or minibus of more than 13 passengers, and not a load carrier above two tonnes) is covered if you personally owned and used it outside Kenya for at least twelve months. It must not be more than eight years old from manufacture, it must be shipped within ninety days of your return (the Commissioner can approve a longer period of up to 360 days), you need an Interpol clearance, and you cannot claim the vehicle exemption again for four years. Any other car or motorcycle attracts duty, excise and VAT in the usual way, subject to the age rule and the CRSP valuation. See how much it costs to import a car and importing a used car.

Check what you will pay

The returning resident duty checker shows what you pay on used personal effects (only the levy) and on any other goods you bring. For other goods the import duty calculator gives the tax.

What to prepare

  1. A list of your goods, with approximate values, and which are used.
  2. Proof of residence abroad: visa, residence permit, utility bills, employment letter.
  3. Your passport and national ID and KRA PIN.
  4. The bill of lading or airway bill and the packing list.
  5. Any receipts for higher-value items.

Make the list before you pack, and pack each box to match it. See the import documents checklist.

Declare everything

Declare all goods honestly. Undeclared goods can be seized and the traveller fined, and a false declaration is an offence. If you are unsure whether an item is covered, declare it and ask the officer.

Plan the whole move

The budget for a move includes shipping, insurance, duty, a clearing agent and local transport. Use the start-up costs and funding calculator to list them, and see clearing agent or clear it yourself for who does what. If you plan to start a business, read starting a business: registration and tax steps.

Tax on income earned abroad

Moving back also raises questions about tax on foreign income and your residence status. Ask KRA or a tax adviser, and register for tax in Kenya if you begin to earn here; see how to get a KRA PIN.

The conditions come from KRA's guidance for returning residents and may change. Confirm them with KRA before you ship.