What factors affect Import Duty cost?
Three main factors affect the tax you pay:
- CRSP (Retail Price): The KRA benchmark price of the vehicle when it was brand new. Higher trims (e.g. TX-L vs GX) have a higher starting CRSP.
- Depreciation (Age): KRA allows depreciation based on the car's age (from the month of manufacture). The maximum depreciation is currently 65% (for cars 7-8 years old), meaning taxes are calculated on 35% of the CRSP.
- Engine Size: Cars over 1500cc and 2500cc attract higher Excise Duty brackets (25% and 35% respectively).
Can I import a 2019 NISSAN CONDOR to Kenya?
Yes. Kenya allows the importation of vehicles up to 8 years old.
Since we are in 2026, any vehicle manufactured in 2019 or later is eligible.
A 2019 model is fully compliant.
Can I import a 2018 model?
No. As of January 1, 2026, the 8-year rolling window has shifted.
Vehicles manufactured in 2018 are now considered time-barred and cannot be imported into Kenya.
How is Import Duty calculated in 2026?
Taxes are calculated on the Customs Value, which is the CRSP after depreciation is applied.
The current structure includes 35% Import Duty,
Excise Duty (Variable based on cc), 16% VAT,
2.5% IDF, and 2.0% RDL.
