IMPORT GUIDE · CHECKED 6 OCTOBER 2026
Importing construction machinery into Kenya
Excavators, loaders, bulldozers and graders (HS 8429) enter Kenya at 0% import duty under the EAC common external tariff. VAT and levies add 20.5% of the customs value. On a machine with a $100,000 customs value, that is $20,500 in taxes at entry.
Import taxes on machinery in Kenya
| Tax | Rate | Charged on | On $100,000 |
|---|---|---|---|
| Import duty | 0% | Customs value (CIF) | $0 |
| VAT | 16% | Customs value + duty | $16,000 |
| Import declaration fee | 2.5% | Customs value (CIF) | $2,500 |
| Railway development levy | 2% | Customs value (CIF) | $2,000 |
| Total taxes at entry | $20,500 | ||
Worked example on a $100,000 customs value (cost, insurance and freight). Every lane page has a calculator for your own figures.
Before the machine ships
- Pre-shipment inspection
- KEBS pre-export verification (PVoC): the machine is inspected before loading and a certificate of conformity issued.
- Age limit for used units
- Used construction machinery must be no more than 20 years from manufacture, with service records showing it is serviceable.
- Customs system
- KenTrade single window
- Documents you will need
- Commercial invoice, packing list (listing attachments shipped loose) and the bill of lading.
Guides by where you buy
Sea routes into Kenya
| From | To | Sea days |
|---|---|---|
| Busan, South Korea | Mombasa | 25 |
| Houston, United States | Mombasa | 64 |
| Jebel Ali, United Arab Emirates | Mombasa | 7–12 |
| Nhava Sheva (Jawaharlal Nehru), India | Mombasa | 11–14 |
| Qingdao, China | Mombasa | 30–35 |
| Shanghai, China | Mombasa | 20–28 |
| Yokohama, Japan | Mombasa | 34 |
Lane guides by machine
Hydraulic Excavators
Wheel Loaders
Track-Type Bulldozers
SOURCES · CHECKED 6 OCTOBER 2026
- www.tra.go.tz/images/uploads/pages/TAXES_AND_DUTIES_AT_A_GLANCE_2025_2026...
- taxsummaries.pwc.com/kenya/corporate/other-taxes
- new.kenyalaw.org/akn/ke/act/2016/29/eng@2026-07-01
- kebs.org/wp-content/uploads/2026/03/PVoC-Manual-Version-15.pdf
- www.money254.co.ke/post/kebs-sets-3-conditions-for-kenyans-importing-vehicles-...