The "Red Plate" Privilege
Diplomatic missions and international organizations (UN, Embassies) enjoy tax-free imports. The process, however, requires a different set of paperwork known as the PRO1B.
1. The PRO1B Form
Before the car ships, the exemption must be processed via the Ministry of Foreign Affairs using the PRO1B form. Without this approved form physically present at the port, the car cannot be cleared, leading to massive demurrage charges.
2. Selling a Diplomatic Car (Dumping)
When a diplomat leaves Kenya, they often sell their car. Note that taxes become payable at this point. The buyer must pay the full duty calculated on the *current* value of the car. It does not remain duty-free unless sold to another diplomat.
3. Age Limit Exemptions
Unlike standard imports, diplomats are sometimes exempt from the 8-Year Rule. They can import older classic cars or specific models required for their mission. However, these cars cannot easily be sold to the local Kenyan public later without export or punitive taxes.