Customs duty is the tax paid on goods imported through the ports of Kenya. The goods subjected to customs duty are specified in the first schedule of the Customs and Excise Act (Cap.472)
Examples of such goods include:
- Machinery
- Motor vehicles
- Electronics
- Textiles
- Food commodities, etc.
Excise duty is the tax imposed on goods manufactured locally and are specified in the fifth schedule of the
Customs and Excise Act (cap.472). Examples of such goods include:
- Beer
- Cigarettes
- Shoes
- Textiles
- Sodas, etc
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