KRA Customs & EAC Common External Tariff
KRA is the national customs administration. The applicable customs law is the East African Community Customs Management Act 2004 (EACCMA), as amended through 2024. KRA Customs is also bound by the EAC Common External Tariff 2022 Edition (in force 1 July 2022, four-band structure: 0%, 10%, 25%, 35%).
Documentation Flow
| Step | Document | Reference |
|---|---|---|
| 1 | Import Declaration Form (IDF) lodged on KenTrade Single Window | Miscellaneous Fees and Levies Act 2016 §7 |
| 2 | Master Reference Number (MRN) generated; used as file index across KRA, KEBS, KEPHIS, AFA (AFA permit applies to AFA-scheduled crops only — cereals, sugar, coffee, tea, horticulture, fibre, nuts and oils, miraa, pyrethrum; not fertilizer), PCPB | KenTrade |
| 3 | Bill of Entry (Form C17) lodged in iCMS (Integrated Customs Management System; rolled out in phases 2017–2020 to replace Simba 2005) | EACCMA 2004 |
| 4 | Manifest matching — KRA matches the entry against the cargo manifest | EACCMA 2004 |
| 5 | Risk channel routing: Green / Yellow / Red / Blue | TFA Art. 7.4 |
| 6 | Duty + tax payment via KEPSS, M-PESA, RTGS, direct debit | TFA Art. 7.2 |
| 7 | Release order; gate-pass | EACCMA 2004 |
EAC CET 2022 — Four-Band Structure
| Band | Use |
|---|---|
| 0% | Raw materials, capital goods, agricultural inputs (incl. all mineral fertilizers, sawn softwood timber, petroleum coke not calcined, technical sulphur) |
| 10% | Intermediate goods (incl. crude sunflower oil, calcined petcoke) |
| 25% | Finished goods (incl. refined sunflower oil, plywood, chipboard, OSB) |
| 35% | Sensitive products (sugar, milk, certain oils, rice — many subject to Kenya stay-of-application) |
HS-Coded Tariff Matrix for Sarpah Lines
Fertilizer — all 0%
| Product | HS code | Duty |
|---|---|---|
| Urea (fertilizer use) | 3102.10.00 | 0% |
| Ammonium nitrate | 3102.30.00 | 0% |
| CAN | 3102.60.00 | 0% |
| Ammonium sulphate | 3102.21.00 | 0% |
| MAP | 3105.40.00 | 0% |
| DAP | 3105.30.00 | 0% |
| MOP / Potassium chloride | 3104.20.00 | 0% |
| SOP / Potassium sulphate | 3104.30.00 | 0% |
| NPK compound | 3105.20.00 | 0% |
VAT exempt for fertilizer under the Finance Act 2025 (effective 1 July 2025); same end-consumer outcome as zero-rating, but supplier input VAT on freight, port handling and inspection services is no longer recoverable.
Grain & Food — sensitive list
| Product | HS code | Base Rate | Kenya Stay (2025/26) |
|---|---|---|---|
| Wheat (other than seed) | 1001.99.10 / .90 | 35% | 10% stayed annually. For the 2025/26 cycle, the 10% wheat duty remission is conditional on millers' prior local-wheat purchase under EAC Council direction; per-cargo eligibility is verified against the buyer's Kenya wheat purchase log. |
| Maize (other than seed) | 1005.90.00 | 50% (EAC Sensitive Items List) | 0% stayed during gazetted deficit windows (Kenya Gazette) |
| Rice (semi-milled / wholly milled) | 1006.30.00 | 35% or USD 200/MT, whichever higher | Annually renewed |
| Sugar — raw cane | 1701.13.00 / .14.00 | 100% or USD 460/MT | Sugar Development Levy 4% |
| Sugar — refined | 1701.99.00 | 100% or USD 460/MT | Sugar Development Levy 4% |
| Wheat flour | 1101.00.00 | 60% under Kenya stay | Protects local milling |
| Dry milk | 0402.10.00 / .21.00 | 60% | Sensitive list |
| Palm oil — crude | 1511.10.00 | 10% (EAC base) | Stays vary by year |
| Palm oil — refined | 1511.90.00 | 25% (EAC base) | Stays vary by year |
| Sunflower oil — crude | 1512.11.00 | 10% | — |
| Sunflower oil — refined | 1512.19.00 | 25% | Stays vary by year |
Petroleum & Industrial
| Product | HS code | Duty |
|---|---|---|
| Petroleum coke (not calcined, anode grade B) | 2713.11.00 | 0% |
| Petroleum coke (calcined) | 2713.12.00 | 10% |
| Sulphur (technical, granular) | 2503.00.00 | 0% |
Timber
| Product | HS code | Duty |
|---|---|---|
| Sawn softwood timber (pine, spruce) | 4407.11.00 | 0% |
| Plywood — coniferous | 4412.31.00 / .33.00 | 25% |
| Plywood — hardwood | 4412.31.00 / .39.00 | 25% |
| OSB / Particle board | 4410.11.00 | 25% |
Other Import-Stage Levies (2026)
| Levy | Rate | Statutory basis |
|---|---|---|
| Import Declaration Fee (IDF) | 2.5% of CIF; min KES 5,000 | Miscellaneous Fees and Levies Act 2016 §7 |
| Railway Development Levy (RDL) | 2.0% of CIF | Miscellaneous Fees and Levies Act 2016 §8 |
| Import Duty | Per EAC CET 2022 | EACCMA 2004 |
| VAT | 16% standard / 0% zero-rated / exempt | VAT Act 2013 (Tax Laws Amendment Act 2024; Finance Act 2025) |
| Excise Duty | Per Excise Duty Act 2015 schedule | — |
| Standards Levy | 0.2% ex-factory (local manufacture) | Standards Levy Order |
| AFA Cess | 1–4% on AFA-scheduled crops (cereals, sugar, tea, coffee, horticulture, nuts/oil crops, fibre, food crops); not levied on fertilizer | Crops Act 2013, AFA Regulations |
| Wharfage / port handling | Per KPA tariff | KPA Tariff Book 2025 (effective 22 December 2025) |
| Sugar Development Levy | 4% of CIF | Sugar Act 2024 |
| Anti-Counterfeit Authority Levy | 0.25% on registered IPR goods | Anti-Counterfeit Act 2008 |
Stays of Application
The EAC CET 2022 base rates are modified by annual EAC Pre-Budget Gazette Notices issued each June by the EAC Secretariat and replicated in the Kenya Gazette in the first week of July. Stays of application change annually; Sarpah verifies stays per cargo against the live Kenya Gazette.
The most operationally significant stays for Sarpah lines:
- Wheat at 10% (vs. 35% base) — routinely renewed; Kenya is structurally short of milling wheat
- Crude palm oil 0–10% (vs. 25% base) — protects edible oil refining
- Refined edible oils 25–35% (vs. various) — protects local refining capacity
- Maize, NCPB-channel waiver during drought
AEO Programme
The Authorised Economic Operator programme (TFA Article 7.7) enables fast-track release for repeat compliant importers. The EAC AEO regional programme has operated since 2016. Sarpah-supported counterparties pursuing AEO status receive documentation support — typical benefits include Green-lane routing as standard, reduced inspections, post-clearance settlement and deferred-payment facilities.
Kenya's TFA Implementation
- Category A (immediate, July 2014): 14 measures self-designated
- Category B (transitional, 2018–2022): notified G/TFA/N/KEN/1
- Category C (capacity-dependent, 2020–2026): notified G/TFA/N/KEN/2
Operational measures live in 2026:
- Single Window (KenTrade) — 2014 onward, with iCMS rollout phased 2017–2020
- Risk Management (iCMS RME) — phased through the iCMS rollout
- Pre-arrival processing — 2018
- AEO programme — Kenya 2010; harmonised EAC AEO 2016
- Time Release Study published 2014, 2017, 2023
How Sarpah Supports
Pre-arrival lodgement is standard practice. The buyer's clearing agent lodges IDF, KEBS CoC, KEPHIS permit (for plant-derived cargoes) and KRA Bill of Entry before vessel arrival. Sarpah introduces buyers to producers whose loadport documentation is consistently complete, coordinates the choreography between origin chamber, NPPO, KEBS PVoC partner and the buyer's clearing agent, and stays close to risk-management routing through iCMS. AEO documentation support is provided to repeat counterparties.