Import duty and landed cost workbook
Work out duty, import declaration fee, railway levy and VAT on each imported item, and the true landed cost per unit.
The price on the supplier's invoice is only part of what an import costs. This workbook takes each item's customs value, duty rate and clearing costs, adds the import declaration fee, the railway development levy and VAT, and shows the total landed cost, the cost per unit and the cost after recoverable VAT, so you can price imported goods correctly.
Importers, traders and shop owners who buy goods abroad and need to know the real cost before they set a selling price or place an order.
What is included
- Duty, IDF, RDL and VAT for each item
- Clearing and transport added
- Landed cost and cost per unit
- Cost after recoverable VAT for registered businesses
- Totals for the shipment
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How to use it
- Check the fee, levy and VAT rates on the Rates sheet.
- Enter each item with the quantity, the customs value in shillings and the duty rate for its tariff code.
- Add clearing, transport and other costs.
- Read the landed cost and the cost per unit.
Templates are tools to help with your own records. They are not tax or legal advice. Check the figures against official sources before filing or paying.
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What the import duty and landed cost workbook does
The price on the supplier's invoice is only part of what an import costs. This workbook takes each item's customs value, duty rate and clearing costs, adds the import declaration fee, the railway development levy and VAT, and shows the total landed cost, the cost per unit and the cost after recoverable VAT, so you can price imported goods correctly.
Who it is for
Importers, traders and shop owners who buy goods abroad and need to know the real cost before they set a selling price or place an order.
How to use the workbook
- Check the fee, levy and VAT rates on the Rates sheet.
- Enter each item with the quantity, the customs value in shillings and the duty rate for its tariff code.
- Add clearing, transport and other costs.
- Read the landed cost and the cost per unit.
- Save a copy under a new name for each month or year, so earlier records stay as they were.
What is inside
- Duty, IDF, RDL and VAT for each item
- Clearing and transport added
- Landed cost and cost per unit
- Cost after recoverable VAT for registered businesses
- Totals for the shipment
The workbook has these sheets: Instructions, Items, Rates. The main table has the columns Item; Quantity; Customs value (KES); Duty rate; Import duty; IDF; RDL; VAT. Yellow cells are for you to fill in and grey cells calculate by themselves, so leave the grey cells alone. The example rows show how it works; type over them with your own entries.
Tips for getting it right
- Get the duty rate for each item from the tariff, and confirm it with your clearing agent.
- Convert foreign currency at the rate KRA uses for customs.
- Recoverable VAT applies only if you are VAT-registered and have the documents.
- Add insurance and freight to the customs value if they are not already included.
Why keep this record
Most tax trouble comes from late or missing records rather than from the tax itself. When the figures are collected as they happen, preparing a return becomes a matter of copying totals, not of searching for receipts. A workbook that follows the same layout as the return also makes it easier to spot a number that looks wrong before KRA does, and to explain it if asked.
Questions people ask
Do I need to know Excel formulas? No. Type into the yellow cells and the rest is worked out for you. The formulas are visible if you want to see how a figure is reached.
Can I add rows or change the layout? You can add your own columns to the right and your own notes. If you insert rows inside a table, copy the grey formula cells down so the new rows calculate too.
Will it work on my phone or in Google Sheets? Yes for viewing and typing, but dropdown lists and the charts look best in desktop Excel or LibreOffice.
Keeping it safe and up to date
Tax figures change with each Finance Act, so check the Rates sheet against KRA's current guidance before you file. Keep the supporting documents with the workbook, and keep each year's copy for at least five years in case KRA asks for proof.
Read the KRA filing calendar for small businesses for the wider picture. Free calculators that go with it: Import duty calculator, Landed cost calculator. See more tax templates or ask us for a custom one.
The workbook works in Microsoft Excel, LibreOffice and Google Sheets. It is a tool to help you work out and record figures, not tax, legal or accounting advice, and it is not affiliated with the Kenya Revenue Authority. If something does not work as described, contact us and we will put it right.
Related guides, calculators and templates
- Free calculator: Import Duty Calculator for Goods
- Free calculator: Landed Cost Calculator
- Guide: How much does it cost to import a car to Kenya? Duty, VAT and fees explained
- Guide: The KRA filing calendar for small businesses: every monthly and yearly deadline
- Guide: KRA penalties and interest explained: what late filing and payment cost
- Another template: Annual income tax estimator
- Another template: Capital gains computation sheet
- Another template: Corporation tax computation workbook
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