Landed cost of imported materials
A supplier abroad quotes at the factory (ex-works), the port of loading (FOB) or Mombasa (CIF). This works out what the same goods cost delivered to your site in Kenya, so you can set the quote against a local hardware price.
Rates used.
- Import declaration fee 2.5% and railway development levy 2% of customs value (Miscellaneous Fees and Levies Act as amended; the 2% levy upheld by the High Court in July 2026).
- VAT 16% on customs value plus import duty (VAT Act 2013).
- Import duty by the EAC Common External Tariff bands of 0, 10, 25 and 35%: the band is set by the product's HS code.
Customs value is the goods plus freight and insurance to Mombasa (CIF). Duty, the declaration fee and the railway levy are charged on it; VAT on it plus duty.