Miscellaneous Fees and Levies Act

LAWS OF KENYA
THE MISCELLANEOUS FEES AND LEVIES ACT
CAP. 469C
Revised and published by the National Council for Law Reporting
with the authority of the Attorney-General as gazetted by the Government Printer
www.kenyalaw.org

Kenya
Miscellaneous Fees and Levies Act
Cap. 469C
Legislation as at 1 January 2026
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Share widely and freely.

Miscellaneous Fees and Levies Act (Cap. 469C)
Contents
Part I – PRELIMINARY ....................................................................................................................................................................................... 1
1. Short title .................................................................................................................................................................................................... 1
2. Interpretation ............................................................................................................................................................................................. 1
Part II – ADMINISTRATION .............................................................................................................................................................................. 2
3. Functions and powers of the Commissioner and other officers ............................................................................................. 2
4.

s and powers of the Commissioner and other officers ............................................................................................. 2
4.

Authorised officers to have powers of police officers ................................................................................................................ 3
Part III – IMPOSITION OF LEVIES AND FEES ........................................................................................................................................... 3
5. Imposition of export levy ..................................................................................................................................................................... 3
6. Exemption ................................................................................................................................................................................................... 3
7. Import declaration fee ............................................................................................................................................................................ 3
7A. Export and investment promotion levy ........................................................................................................................................ 4
8.

ion levy ........................................................................................................................................ 4
8.

Railway development levy .................................................................................................................................................................... 4
8A. Anti-adulteration levy .......................................................................................................................................................................... 4
8B. Processing fees on duty free motor vehicles .............................................................................................................................. 5
9. Application of East African Community Customs Management Act, 2004 .......................................................................... 5
9A. Duty on goods for home use from an export processing zone enterprise ....................................................................... 5
9B. Application of Tax Procedures Act (Cap. 469B). ......................................................................................................................... 5
10. Formalities may be carried out by information technology ..................................................................................................

lities may be carried out by information technology ..................................................................................................

5
Part IV – MISCELLANEOUS PROVISIONS .................................................................................................................................................... 5
11. Offence ...................................................................................................................................................................................................... 5
12. Regulations ............................................................................................................................................................................................... 6
FIRST SCHEDULE [s. 5(1)] ................................................................................................................................................................................. 6
SECOND SCHEDULE [s. 7(3)(a)] .................................................................................................................................................................... 10
THIRD SCHEDULE [s.

................................................................................................................................ 10
THIRD SCHEDULE [s.

7A(1)] ........................................................................................................................................................................... 13

................................................................................................................................................... 13

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
MISCELLANEOUS FEES AND LEVIES ACT
CAP. 469C
Published in Kenya Gazette Vol. CXVIII—No. 107 on 9 September 2016
Assented to on 31 August 2016
Commenced on 21 September 2016
[Amended by Statute Law (Miscellaneous Amendments) Act, 2017 (Act No. 11 of 2017) on 4 May 2017]
[Amended by Finance Act, 2017 (Act No. 15 of 2017) on 1 January 2018]
[Amended by Finance Act, 2018 (Act No. 10 of 2018) on 1 July 2018]
[Amended by Finance Act, 2018 (Act No. 10 of 2018) on 1 October 2018]
[Amended by Finance Act, 2019 (Act No. 23 of 2019) on 7 November 2019]
[Amended by Business Laws (Amendment) Act, 2020 (Act No. 1 of 2020) on 18 March 2020]
[Amended by Tax Laws (Amendment) Act, 2020 (Act No. 2 of 2020) on 25 April 2020]
[Amended by Finance Act, 2020 (Act No. 8 of 2020) on 30 June 2020]
[Amended by Finance Act, 2020 (Act No. 8 of 2020) on 1 July 2021]
[Amended by Finance Act, 2021 (Act No. 8 of 2021) on 1 July 2021]
[Amended by Finance Act, 2021 (Act No. 8 of 2021) on 1 January 2022]
[Amended by Finance Act, 2022 (Act No.

, 2021 (Act No. 8 of 2021) on 1 July 2021]
[Amended by Finance Act, 2021 (Act No. 8 of 2021) on 1 January 2022]
[Amended by Finance Act, 2022 (Act No.

22 of 2022) on 1 July 2022]
[Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
[Amended by Finance Act, 2023 (Act No. 4 of 2023) on 1 July 2023]
[Amended by Finance Act, 2023 (Act No. 4 of 2023) on 1 September 2023]
[Amended by Tax Laws (Amendment) Act, 2024 (Act No. 12 of 2024) on 27 December 2024]
[Amended by Finance Act, 2025 (Act No. 9 of 2025) on 1 July 2025]
[Amended by Finance Act, 2025 (Act No. 9 of 2025) on 1 January 2026]
An Act of Parliament to provide for the imposition of duties, fees and levies on imported or exported
goods and for connected purposes
Part I – PRELIMINARY
1. Short title
This Act may be cited as the Miscellaneous Fees and Levies Act. 2. Interpretation
(1) In this Act, unless the context otherwise requires—
"Authority” means Kenya Revenue Authority established by the Kenya Revenue Authority Act (Cap. 469);
"authorised officer” means any officer appointed under section 3;
"Cabinet Secretary" means the Cabinet Secretary for the time being responsible for finance;
"Commissioner" means the Commissioner-General appointed under the Kenya Revenue Authority
Act (Cap.

retary for the time being responsible for finance;
"Commissioner" means the Commissioner-General appointed under the Kenya Revenue Authority
Act (Cap.

469) or any other Commissioner to whom powers or functions have been delegated under
that Act;
"concessional loan" means a loan with at least twenty-five percent grant element;
"customs value" for the purposes of ascertaining the value for charging, means—
(a) the import declaration fee or railway development levy, the import value of goods as
appraised by Customs for use as the basis for assessing the amount of import duty; or
1

fee or railway development levy, the import value of goods as
appraised by Customs for use as the basis for assessing the amount of import duty; or
1

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
(b) the export levy, the export value of the goods;
"East African Community Partner States" means the Republics of Burundi, Rwanda, Uganda and
the United Republic of Tanzania;
"export" means to take or cause to be taken out of Kenya to a foreign country to an export
processing zone or special economic zone;
"export processing zone" means an export processing zone designated as such under the Export
Processing Zones Act (Cap.

zone or special economic zone;
"export processing zone" means an export processing zone designated as such under the Export
Processing Zones Act (Cap.

517);
"importer" in relation to goods, means a person who owns the goods, or any other person who
is, for the time being, in possession of or beneficially interested in the goods at the time of
importation;
"official aid funded project" means a project funded by means of a grant or concession loan in
accordance with an agreement between the Government of Kenya and any foreign government,
agency, institution, foundation, organization or any other aid agency;
"person" means an individual, company, partnership, association of persons, trust, estate,
the Government, a foreign government or a political subdivision of the Government or foreign
government; and
"Special Economic Zone" has the meaning assigned to it under the Special Economic Zones Act
(Cap. 517A). (2) For the purpose of this Act, goods shall be classified by reference to the nomenclature set out in
Annex 1 to the Protocol on the Establishment of the East African Community Customs Union and in
interpreting the Annex; the general rules of interpretation set out therein shall apply. [Act No. 10 of 2018, s. 49, Act No. 23 of 2019, s. 36.]
Part II – ADMINISTRATION
3.

; the general rules of interpretation set out therein shall apply. [Act No. 10 of 2018, s. 49, Act No. 23 of 2019, s. 36.]
Part II – ADMINISTRATION
3.

Functions and powers of the Commissioner and other officers
(1) The Commissioner shall be responsible for the control and collection of, and accounting for, duties,
fees and levies paid under this Act and shall, subject to the direction and control of the Cabinet
Secretary, have the superintendence of all matters relating thereto. (2) The Commissioner shall appoint such officers as may be necessary for the administration of this
Act. (3) The Commissioner may authorize any officer appointed under this section to perform any of the
functions of the Commissioner under this Act or the regulations, other than the functions under
subsection (2). (4) Every authorised officer appointed under this section shall enforce, and ensure due compliance
with, the provisions of this Act and the regulations, and shall make all due inquiries in relation
thereto. (5) Every authorised officer appointed under this section shall, on demand, produce such documents
establishing his or her identity as may be approved by the Commissioner.

officer appointed under this section shall, on demand, produce such documents
establishing his or her identity as may be approved by the Commissioner.

(6) Every authorised officer shall, in carrying out the provisions of this Act, regard and deal with all
documents and information relating to fees and charges and all confidential instructions in respect
of the administration of this Act which may come into his possession or to his knowledge in the
course of his duties as confidential. (7) Any decision made and any notice or communication issued or signed by any authorised officer
may be withdrawn or amended by the Commissioner or by the authorised officer concerned,
2

or communication issued or signed by any authorised officer
may be withdrawn or amended by the Commissioner or by the authorised officer concerned,
2

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
and shall, until it has been so withdrawn, be deemed to have been made, issued or signed by the
Commissioner. 4. Authorised officers to have powers of police officers
For the purposes of carrying out the provisions of this Act, every authorised officer shall, in the
performance of his or her duties, have all the powers, rights, privileges and protection of a police officer. Part III – IMPOSITION OF LEVIES AND FEES
5. Imposition of export levy
(1) There shall be paid a levy to be known as the export levy, on all goods specified in the First
Schedule. (2) The levy shall, where more than one rate is specified, be the higher of the ad valorem or the specific
rate specified in the First Schedule and shall be paid by the exporter at the time of entering the
goods for export. (3) The ad valorem rate shall be based on the custom value of the goods. (4) Deleted by Act No. 4 of 2023, s. 69. [Act No. 4 of 2023, s. 69.]
6. Exemption
The provisions of section 5 shall not apply to goods exported to the East African Community Partner
States. 7.

Act No. 4 of 2023, s. 69.]
6. Exemption
The provisions of section 5 shall not apply to goods exported to the East African Community Partner
States. 7.

Import declaration fee
(1) There shall be paid a fee to be known as the import declaration fee, on all goods imported into the
country for home use. (2) The fee shall be at the rate of two point-five per cent of the customs value of the goods and shall be
paid by the importer of such goods at the time of entering the goods for home use. (2A) Deleted by Act No. 4 of 2023, s. 68 (b). (3) Despite subsection (1)—
(a) import declaration fee shall not be charged on the goods specified in Part A of the Second
Schedule when imported or purchased before clearance through customs;
(b) deleted by Act No. 4 of 2023, s. 68 (c). (4) An importer of goods other than goods specified in Part A of the Second Schedule shall complete
the prescribed import declaration form. (5) An importer shall present a copy of the import declaration form completed under subsection (4) to
the Commissioner at the time of entering the goods for home use. (6) Out of the fee collected under subsection (2), twenty per cent shall be paid into a Fund established
and managed in accordance with the Public Finance Management Act (Cap.

ted under subsection (2), twenty per cent shall be paid into a Fund established
and managed in accordance with the Public Finance Management Act (Cap.

412A)
(7) Ten percent of monies in the Fund under subsection (6) shall be used for the payment of kenya's
contributions to the African Union and any other international organisation to which Kenya has a
financial obligation, while ten percent shall be used for revenue enforcement initiatives. [Act No. 23 of 2019, s. 37, Act No. 2 of 2020, Sch., Act No. 8 of 2020, s. 20,
Act No. 22 of 2022, s. 46, Act No. 4 of 2023, s. 68., Act No. 9 of 2025, s. 62.]
3

of 2019, s. 37, Act No. 2 of 2020, Sch., Act No. 8 of 2020, s. 20,
Act No. 22 of 2022, s. 46, Act No. 4 of 2023, s. 68., Act No. 9 of 2025, s. 62.]
3

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
7A. Export and investment promotion levy
(1) There shall be paid a levy to be known as the export and investment promotion levy, on all goods
specified in the Third Schedule, imported into the country for home use. (2) The levy shall be at the rates specified in the Third Schedule and shall be paid by the importer of
such goods at the time of entering the goods into the country for home use. (3) The purpose of the levy shall be to provide funds to boost manufacturing, increase exports, create
jobs, save on foreign exchange and promote investments. (4) The export and investment promotion levy shall not be charged on goods originating from East
African Community Partner States that meet the East African Community Rules of Origin. (5) The funds collected from the levy shall be paid into a fund established and managed in accordance
with the Public Finance Management Act (Cap. 412A). [Act No. 4 of 2023, s. 70.]
8. Railway development levy
(1) There shall be paid a levy to be known as the railway development levy, on all goods imported into
the country for home use.

lway development levy
(1) There shall be paid a levy to be known as the railway development levy, on all goods imported into
the country for home use.

(2) The levy shall be at the rate of two per cent of the customs value of the goods and shall be paid by
the importer of such goods at the time of entering the goods into the country for home use. (2A) Deleted by Act No. 4 of 2023, s. 71 (b). (3) The purpose of the levy shall be to provide funds for the construction and operation of a standard
gauge railway network in order to facilitate the transportation of goods. (4) The Cabinet Secretary shall, by regulations, establish a railway development levy fund into which
all the proceeds of the levy shall be paid. (5) The fund referred to in subsection (4) shall be established, managed, administered or wound up in
accordance with section 24 of the Public Finance Management Act (Cap. 412A) and the regulations
made under that Act. (6) No levy shall be charged in respect of the goods specified in Part B of the Second Schedule when
imported or purchased before clearance through customs. [Act No. 23 of 2019, s. 38, Act No. 2 of 2020, Sch, Act No. 22 of
2022, s. 47, Act No. 4 of 2023, s. 71, Act No. 12 of 2024, s. 28]
8A.

rough customs. [Act No. 23 of 2019, s. 38, Act No. 2 of 2020, Sch, Act No. 22 of
2022, s. 47, Act No. 4 of 2023, s. 71, Act No. 12 of 2024, s. 28]
8A.

Anti-adulteration levy
(1) There shall be paid a levy to be known as the anti-adulteration levy, on all illuminating kerosene
imported into the country for home use. (2) The levy shall be at the rate of eighteen shillings per litre of the customs value of the illuminating
kerosene and shall be paid by the importer at the time of entering the illuminating kerosene into
the country. (3) The Commissioner shall refund the levy on the written application of an importer where the
Commissioner is satisfied that the levy was paid in respect of illuminating kerosene that has
subsequently been used by a licensed or registered manufacturer to manufacture paint, resin or
shoe polish. (4) The levy shall not apply to a licenced or registered manufacturer of paint, resin or shoe polish. [Act No. 10 of 2018, s. 50, Act No. 23 of 2019, s. 39, Act No. 8 of 2021, s. 49.]
4

icenced or registered manufacturer of paint, resin or shoe polish. [Act No. 10 of 2018, s. 50, Act No. 23 of 2019, s. 39, Act No. 8 of 2021, s. 49.]
4

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
8B. Processing fees on duty free motor vehicles
(1) There shall be a fee to be known as the processing fee on all motor vehicles excluding motorcycles
imported or purchased duty free prior to clearance through customs under the Fifth Schedule to the
East African Community Customs Management Act, 2004. (2) The fee shall be Kenya shillings ten thousand applicable to all motor vehicles excluding motorcycles
imported or purchased duty free specified in paragraphs 4, 5, 6, 7, 8, 9, 10 and 11 of Part A, and
paragraph 3 and 5 of Part B under the Fifth Schedule to the East African Community Customs
Management Act, 2004. [Act No. 2 of 2020, Sch.]
9. Application of East African Community Customs Management Act, 2004
The provisions of the East African Community Customs Management Act, 2004, relating to the
determination of value of imported goods, collection and enforcement of the payment of duty shall apply
for the purposes of assessment, collection and enforcement of the payment of import declaration fee,
railway development levy and export levy. 9A.

ply
for the purposes of assessment, collection and enforcement of the payment of import declaration fee,
railway development levy and export levy. 9A.

Duty on goods for home use from an export processing zone enterprise
Notwithstanding the import duties payable under section 110 of the East African Community Customs
Management Act, 2004, an additional duty at a rate of two point five per cent of the customs value shall be
payable in respect of goods entered for home use from an export processing zones enterprise. Provided that this section shall not apply to currency notes and coins imported by the Central Bank of
Kenya. [Act No. 8 of 2020, s. 21, Act No. 22 of 2022, s. 48.]
9B. Application of Tax Procedures Act (Cap. 469B). The Tax Procedures Act (Cap. 469B) shall apply for the purposes of—
(a) an application for refunds, ascertainment and repayment of fees and levies overpaid or paid in error
under this Act; or
(b) the determination by the Commissioner of penalties and interests on fees and levies that remain
unpaid. [Act No. 8 of 2021, s. 50, Act No. 22 of 2022, s. 49, Act No. 9 of 2025, s. 63.]
10.

of penalties and interests on fees and levies that remain
unpaid. [Act No. 8 of 2021, s. 50, Act No. 22 of 2022, s. 49, Act No. 9 of 2025, s. 63.]
10.

Formalities may be carried out by information technology
(1) Subject to such conditions as the Commissioner shall prescribe, formalities or procedures under
this Act may be carried out by use of information technology in the customs computerized system. (2) The provisions of the East African Community Customs Management Act, 2004, relating to
registration of users, access and use on the customs computerized system shall apply for the
purposes of carrying out formalities and procedures under this Act. Part IV – MISCELLANEOUS PROVISIONS
11. Offence
(1) A person who contravenes the provisions of this Act commits an offence. 5

rocedures under this Act. Part IV – MISCELLANEOUS PROVISIONS
11. Offence
(1) A person who contravenes the provisions of this Act commits an offence. 5

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
(2) A person convicted of an offence under this Act, where no specific penalty is provided, shall be
liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not
exceeding two years, or to both. 12. Regulations
The Cabinet Secretary may make regulations for the better carrying out of the provisions of this Act. FIRST SCHEDULE [s. 5(1)]
GOODS SUBJECT TO EXPORT LEVY
[Act No. 15 of 2017, s. 58, Act No. 22 of 2022, s. 50, LN 177 of 2022, LN 203 of 2022, Act No. 4 of 2023, s. 72.]
PART I
Tariff No.

ECT TO EXPORT LEVY
[Act No. 15 of 2017, s. 58, Act No. 22 of 2022, s. 50, LN 177 of 2022, LN 203 of 2022, Act No. 4 of 2023, s. 72.]
PART I
Tariff No.

Tariff Description Export Levy Rate
1703 Molasses resulting from the extraction or refining of sugar 20% of the customs
value
2601 Iron ores and concentrates, including roasted iron pyrites USD 175 per tonne
4101.20.00 Whole unsplit hides and skins, of a weight per skin not exceeding 8
kg when simply dried, 10kg when dry salted, or 16kg when fresh, wet
salted or otherwise preserved
50% or USD 0.32
whichever is higher
4102.21.00 Raw skins of sheep or lambs (pickled, but not tanned, parchment-
dressed or further prepared), without wool on whether or not split,
other than those excluded by Note 1(c) to Chapter 41.

, but not tanned, parchment-
dressed or further prepared), without wool on whether or not split,
other than those excluded by Note 1(c) to Chapter 41.

50% or USD 0.32
whichever is higher
4102.29.00 Other raw skins of sheep or lamb (fresh, or salted, dried, limed,
pickled or otherwise preserved, but not tanned, parchment-dressed or
further prepared), without wool on, whether or not split, other than
those excluded by Note (c) to Chapter 41
50% or USD 0.32
whichever is higher
4103.20.00 Other raw hides and skins (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not debarred or split, other than those excluded
by Note 1 (b) or (c) to this Chapter, of reptiles. 50% or USD 0.32
whichever is higher. 4103.30.00 Other raw hides and skins (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed or further
prepared), but not debarred or split, other than those excluded by
Note 1 (b) or 1 (c) to this Chapter, of swine. 50% or USD 0.32
whichever is higher
6

repared), but not debarred or split, other than those excluded by
Note 1 (b) or 1 (c) to this Chapter, of swine. 50% or USD 0.32
whichever is higher
6

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
4103.90.00 Other raw hides and skins other than of reptiles, swine, goats or kids. 50% or USD 0.32
whichever is higher. 4104.19.00 Other tanned or crust hides and skins of bovine (including buffalo) or
equine animals, without hair on, whether or not split, but not further
prepared, in the wet state (including wet - blue). 50% or USD 0.32
whichever is higher
4301.60.00 Raw furskins of fox, whole, with or without head, tail or paws. 50% or USD 0.32
whichever is higher
4101.50.00 Whole hides and skins, of weight exceeding 16 kg. 50% or USD 0.32
whichever is higher
4101.90.00 Other, including butts, bends and bellies. 50% or USD 0.32
whichever is higher
4102.10.00 Raw skins of sheep or lamb (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed or further
prepared), with wool on, whether or not split, other than those
excluded by Note 1(c) to Chapter 41. 50% or USD 0.32
whichever is higher
4301.10.00 Raw furskins of mink, whole, with or without head, tail or paws.

e
excluded by Note 1(c) to Chapter 41. 50% or USD 0.32
whichever is higher
4301.10.00 Raw furskins of mink, whole, with or without head, tail or paws.

50% or USD 0.32
whichever is higher
4301.30.00 Raw furskins of lamb, the following: Astrkhan, broadtail, Caracul,
Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan
lamb, whole, with or without head, tail or paws. 50% or USD 0.32
whichever is higher
4301.80.00 Other raw furskins, whole, with or without head, tail or paws. 50% or USD 0.32
whichever is higher
4301.90.00 Heads, tail, paws,and other pieces or cuttings, suitable for furriers’
use. 50% or USD 0.32
whichever is higher
4302.11.00 Whole skins, with or without head, tail or paws, not assembled, of
mink. 50% or USD 0.32
whichever is higher
4302.19.00 Other whole skins, with or without head, tail or paws, not assembled. 50% or USD 0.32
whichever is higher
4302.20.00 Heads, tails, paws and other pieces or cuttings, not assembled. 50% or USD 0.32
whichever is higher
4302.30.00 Whole skins and pieces or cuttings thereof, assembled. 50% or USD 0.32
whichever is higher
7

assembled. 50% or USD 0.32
whichever is higher
4302.30.00 Whole skins and pieces or cuttings thereof, assembled. 50% or USD 0.32
whichever is higher
7

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
7112.30.00 Waste and scrap of precious metal or of metal clad with precious
metal; other waste and scrap containing precious metal or precious
metal compounds of a kind used principally for the recovery of
precious metal of ash containing precious metal or precious metal
compounds. 20%
7112.91.00 Other waste and scrap of precious metal or precious metal compounds
of a kind used principally for the recovery of precious metal of gold
including metal clad with gold. 20%
7112.92.00 Other waste and scraps of precious metal or precious metal
compounds of a kind used principally for the recovery of precious
metal of platinum, including metal clad with platinum. 20%
7112.99.00 Other waste and scrap of precious metal or metal clad with precious
metal, other waste and scrap containing precious metal compounds,
of a kind used principally for the recovery of precious metal. 20%
7204.10.00 Waste and scrap of cast of iron. 20%
7204.29.00 Waste and scrap of other alloy or steel. 20%
7204.30.00 Waste and scrap of tinned iron steel.

04.10.00 Waste and scrap of cast of iron. 20%
7204.29.00 Waste and scrap of other alloy or steel. 20%
7204.30.00 Waste and scrap of tinned iron steel.

20%
7204.41.00 Turnings, shavings, chips, milling waste, sawdust, fillings, trimmings
and stampings, whether or not in bundles, or iron or steel. 20%
7204.49.00 Other waste and scrap or iron or steel 20%
7204.50.00 Remelting scrap ingots 20%
7205.10.00 Granules of pig iron, spiegeleisen, iron or steel. 20%
7902.00.00 Zinc waste and scrap. 20%
8002.00.00 Tin waste and scrap. 20%
8102.94.00 Unwrought molybdenum including bars and rods obtained simply by
sintering; waste and scrap. 20%
8102.97.00 Waste and scrap of molybdenum 20%
8103.30.00 Waste and scrap of tantalum 20%
8

and rods obtained simply by
sintering; waste and scrap. 20%
8102.97.00 Waste and scrap of molybdenum 20%
8103.30.00 Waste and scrap of tantalum 20%
8

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
8104.20.00 Waste of scrap of magnesium 20%
8105 Cobalt mattes and other intermediate products of cobalt metallurgy;
cobalt and articles thereof, including waste and scrap
20%
8105.30.00 Waste and scrap of cobalt matters. 20%
8106.10.00 Bismuth and articles thereof including waste and scrap containing
more than 99.99% of bismuth, by weight
20%
8106.90.00 Other bismuth and articles thereof including waste and scrap 20%
8109.31.00 Waste and scrap of zirconium containing less than 1 part hafnium to
500 parts zirconium by weight
20%
8112.61.00 Waste and scrap of cadmium. 20%
8108.30.00 Waste and scrap of titanium. 20%
8110.20.00 Waste and scrap of antimony. 20%
8112.13.00 Waste and scrap of beryllium. 20%
8112.22.00 Waste and scrap of chromium. 20%
8112.52.00 Waste and scrap of thallium. 20%
8112.92.00 Unwrought waste and scrap; powders. 20%
PART II
Part I shall not apply to exports to Export Processing Zones or Special Economic Zones. [Act No. 15 of 2017, s. 58.]
PART III
[s.

powders. 20%
PART II
Part I shall not apply to exports to Export Processing Zones or Special Economic Zones. [Act No. 15 of 2017, s. 58.]
PART III
[s.

5(4)]
(1) The specific rates of export levy on goods specified in Part I of this schedule shall be adjusted for inflation
at a date not later than the 1st October of every financial year in accordance with the formula specified in
paragraph (2). 9

e adjusted for inflation
at a date not later than the 1st October of every financial year in accordance with the formula specified in
paragraph (2). 9

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
(2) Each rate of export levy specified in column 3 of the table in Part I of this schedule shall be replaced by the
rate of export levy computed by reference to the following formula—
A x B
Where—
A is the rate of export levy on the day immediately before the adjustment day; and
B is the adjustment factor for the adjustment day calculated as one plus annual average rate of inflation of
the preceding financial year. (3) For the purpose of this Part—
“adjustment day” means 1st July of every year;
"inflation" means the average annual inflation rate in a financial year;
"financial year" means the period of 12 months ending on 30th June of every year. SECOND SCHEDULE [s. 7(3)(a)]
GOODS EXEMPT FROM IMPORT DECLARATION
FEE AND RAILWAY DEVELOPMENT LEVY
[ Act No. 11 of 2017, Sch., Act No. 15 of 2017, s. 59, Act No. 10 of 2018, s. 51, Act No. 1 of 2020, ss. 42
& 43, Act No. 2 of 2020, Sch., Act No. 8 of 2020, s. 22, Act No. 8 of 2021, s. 51, Act No. 22 of 2022, s. 51, Act No. 4 of 2023, s. 73, Act No. 4 of 2023, s. 71, Act No. 12 of 2024, s. 29, Act No. 9 of 2025, s.

No. 8 of 2021, s. 51, Act No. 22 of 2022, s. 51, Act No. 4 of 2023, s. 73, Act No. 4 of 2023, s. 71, Act No. 12 of 2024, s. 29, Act No. 9 of 2025, s.

64.]
PART A
GOODS EXEMPT FROM IMPORT DECLARATION FEE WHEN IMPORTED
OR PURCHASED BEFORE CLEARANCE THROUGH CUSTOMS
The following goods are exempt from payment of import declaration fee when imported or purchased before
clearance through customs—
(i) goods destined for approved duty free shops;
(ii) goods destined for approved Export Processing Zones or Special Economic Zones enterprises;
(iii) goods destined for approved enterprises manufacturing under bond;
(iv) accompanied or unaccompanied used personal effects;
(v) ammunition, weapons or implements of war imported by the Government;
(vi) household and personal effects including motor vehicles, provided such motor vehicles qualify for
exemption from duty under the Fifth Schedule to the East African Community Customs Management Act,
2004;
(vii) posted parcels, excluding goods imported for trade;
(viii) deleted by Act No. 2 of 2020, Sch.;
(ix) deleted by Act No. 2 of 2020, Sch.;
(x) goods for official use by diplomatic and consular missions, the United Nations and its agencies, and
institutions or organizations exempted under the Privileges and Immunities Act (Cap.179);
10

nsular missions, the United Nations and its agencies, and
institutions or organizations exempted under the Privileges and Immunities Act (Cap.179);
10

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
(xi) goods destined for official aid-funded projects;
(xii) currency notes and coins of current issues imported by the Central Bank of Kenya or by a financial
institution with the approval of the Central Bank of Kenya; postage, revenue and excise stamps;
(xiii) explosive and pyrotechnic products imported by the Government;
(xiv) gifts by foreign Governments or international organizations to charities and foundations;
(xv) All goods and parts thereof of Chapter 88;
(xva) any other aircraft spare parts including aircraft engines imported by aircraft operators or persons engaged
in the business of aircraft maintenance upon recommendation by the competent authority responsible for
civil aviation;
(xvi) aircraft catering stores for use in an aircraft owned and operated by a designated airline;
(xvii) currency notes, coins, travellers cheques and bullion;
(xviii) rail locomotives, wagons (86.0 to 86.06) and rail containers (86.09);
(xix) ships weighing 250 tonnes or more;
(xx) goods from the East African Community Partner States that meets the East African Community Rules of
origin;
(xxi) deleted by Act No.

nes or more;
(xx) goods from the East African Community Partner States that meets the East African Community Rules of
origin;
(xxi) deleted by Act No.

2 of 2020, Sch.;
(xxia) deleted by Act No. 2 of 2020, Sch.;
(xxib) goods imported or purchased for the construction of bulk storage facilities for supporting the Standard
Gauge Railway operations with a minimum storage capacity of one hundred thousand metric tonnes of
supplies as approved by the Cabinet Secretary responsible for transport;
(xxii) deleted by Act No. 8 of 2020, s. 22(a)(ii);
(xxiii) deleted by Act No. 8 of 2020, s.

proved by the Cabinet Secretary responsible for transport;
(xxii) deleted by Act No. 8 of 2020, s. 22(a)(ii);
(xxiii) deleted by Act No. 8 of 2020, s.

22(a)(iii);
(xxv) All goods including material supplies, equipment, machinery and motor vehicles for the official use by the
Kenya Defence Forces, the National Intelligence Service, the Defence Forces Welfare Services and National
Police Service;
(xxva) inputs and raw materials imported by manufacturers of pharmaceutical products on the recommendation
of the Cabinet Secretary responsible for matters relating to health;
(xxvb) goods imported for use in the construction and maintenance of human vaccine manufacturing plants as
approved by the Cabinet Secretary for the National Treasury on recommendation of the Cabinet Secretary
for Health;
(xxvc) goods, inputs and raw materials imported by a company which is—
(a) engaged in business under a special operating framework arrangement with the Government; and
(b) incorporated for purposes of undertaking the manufacture of human vaccines or other
manufacturing activities including refining; and whose capital investment is at least ten billion
shillings,
subject to approval of the Cabinet Secretary for the National Treasury, on recommendation of the Cabinet
Secretary for health; and
(xxvi) such other goods the exemption of which the Cabinet Secretary may determine is in the public interest, or
to promote investment and the value of which shall not be less than five billion shillings;
(xxvii) goods imported for official use by international and regional organizations that have bilateral or
multilateral agreements with Kenya;
11

ngs;
(xxvii) goods imported for official use by international and regional organizations that have bilateral or
multilateral agreements with Kenya;
11

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
(xxviii) liquefied petroleum gas;
(xxix) the supply of denatured ethanol of tariff number 2207.20.00;
(xxx) bioethanol vapour (BEV) stoves classified under HS Code 7321.12.00 (cooking appliances and plate
warmers for liquid fuel); and
(xxxi) deleted by Act No. 9 of 2025, s. 64;
(xxxii) inputs, raw materials and machinery used in the manufacture of mosquito repellents upon
recommendation by the Cabinet Secretary responsible for matters relating to health. PART B(s. 8(6))
GOODS EXEMPT FROM THE RAILWAY DEVELOPMENT LEVY WHEN
IMPORTED OR PURCHASED BEFORE CLEARANCE THROUGH CUSTOMS
The railway development levy shall not apply to goods imported or purchased before clearance through customs
—
(i) for the implementation of an official aid funded project;
(ii) goods imported for official use by diplomatic and consular missions, United Nations and its agencies, and
institutions or organizations exempted under the Privileges and Immunities Act;
(iii) deleted by Act No. 4 of 2023, s.73;
(iv) from the East African Community Partner States provided that they meet the East African Community
Rules of origin;
(v) deleted by Act No.

, s.73;
(iv) from the East African Community Partner States provided that they meet the East African Community
Rules of origin;
(v) deleted by Act No.

2 of 2020, Sch.;
(va) deleted by Act No. 2 of 2020, Sch.;
(vb) goods imported or purchased for the construction of bulk storage facilities for supporting the Standard
Gauge Railway operations with a minimum storage capacity of one hundred thousand metric tonnes of
supplies as approved by the Cabinet Secretary responsible for transport;
(vi) deleted by Act No. 8 of 2020, s. 22(b)(i);
(vii) deleted by Act No.

s of
supplies as approved by the Cabinet Secretary responsible for transport;
(vi) deleted by Act No. 8 of 2020, s. 22(b)(i);
(vii) deleted by Act No.

2 of 2020, Sch.;
(viii) currency notes and coins imported by the Central Bank of Kenya;
(viiia) inputs and raw materials imported by manufacturers of pharmaceutical products on the recommendation
of the Cabinet Secretary responsible for matters relating to health;
(viiib) goods imported for use in the construction and maintenance of human vaccine manufacturing plants as
approved by the Cabinet Secretary for the National Treasury on recommendation of the Cabinet Secretary
for Health;
(viiic) goods, inputs and raw materials imported by a company which is—
(a) engaged in business under a special operating framework arrangement with the Government; and
(b) incorporated for purposes of undertaking the manufacture of human vaccines or other
manufacturing activities including refining; and whose capital investment is at least ten billion
shillings,
subject to approval of the Cabinet Secretary for the National Treasury, on recommendation of the
Cabinet Secretary for health;
12

n billion
shillings,
subject to approval of the Cabinet Secretary for the National Treasury, on recommendation of the
Cabinet Secretary for health;
12

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
(ix) All goods including material supplies, equipment, machinery and motor vehicles for the official use by the
Kenya Defence Forces, the National Intelligence Service, the Defence Forces Welfare Services and National
Police Service;
(x) such other goods the exemption of which the Cabinet Secretary may determine is in the public interest, or
to promote investment and the value of which shall not be less than five billion shillings.

inet Secretary may determine is in the public interest, or
to promote investment and the value of which shall not be less than five billion shillings.

(xi) goods imported for official use by international and regional organizations that have bilateral or
multilateral agreements with Kenya;
(xii) liquefied petroleum gas;
(xiii) all goods and parts thereof of Chapter 88;
(xiv) the supply of denatured ethanol of tariff number 2207.20.00;
(xv) bioethanol vapour (BEV) stoves classified under HS Code 7321.12.00 (cooking appliances and plate
warmers for liquid fuel);
(xvi) any other aircraft spare parts including aircraft engines imported by aircraft operators or persons engaged
in the business of aircraft maintenance upon recommendation by the competent authority responsible for
civil aviation;
(xxvii) goods of chapter 5407 and 6309 imported as raw materials for manufacture of textile products in Kenya
upon receommndation of the Cabinet Secretary responsible for investment, trade and industry; and
(xviii) inputs, raw materials and machinery used in the manufacture of mosquito repellents upon
recommendation by the Cabinet Secretary responsible for matters relating to health;
THIRD SCHEDULE [s. 7A(1)]
[Act No. 4 of 2023, s. 74, Act No. 12 of 2024, s. 30.]
Tariff No.

inet Secretary responsible for matters relating to health;
THIRD SCHEDULE [s. 7A(1)]
[Act No. 4 of 2023, s. 74, Act No. 12 of 2024, s. 30.]
Tariff No.

Tariff Description Export and investment
promotion levy rate
2523.10.00 Cement Clinkers 17.5 % of the customs
value
7207.11.00 Semi-finished products of iron or non-alloy steel containing,
by weight, <0.25% of carbon; of rectangular (including
square) cross-section, the width measuring less than twice
the thickness
17.5 % of the customs
value
7213.91.10 Bars and rods of iron or non-alloy steel, hot-rolled, in
irregularly wound coils of circular cross-section measuring
less than 14mm in diameter of cross section measuring less
than 8 mm
17.5 % of the customs
value
7213.91.90 Bars and rods of iron or non-alloy steel, hot-rolled, in
irregularly wound coils of circular cross-section measuring
less than 14mm in diameter; other
17.5 % of the customs
value
13

loy steel, hot-rolled, in
irregularly wound coils of circular cross-section measuring
less than 14mm in diameter; other
17.5 % of the customs
value
13

Miscellaneous Fees and Levies Act (Cap. 469C) Kenya
4804.11.00 Uncoated kraft paper and paperboard, in rolls or sheets;
Kraft liner; Unbleached
10 % of the customs
value
4804.21.00 Sack kraft paper; Unbleached 10 % of the customs
value
4804.31.00 Other kraft paper and paperboard weighing 150 g/m2 or
less:Unbleached
10 % of the customs
value
4819.30.00 Sacks and bags, having a base of a width of 40 cm or more. 10 % of the customs
value
4819.40.00 Other sacks and bags, including cones. 10 % of the customs
value
4804.29.00 Sack kraft bleached 10 % of the customs
value
4804.39.00 Sack kraft bleached 10 % of the customs
value
69.07 Ceramic flags and paving, hearth or wall tiles; unglazed
ceramic mosaic cubes and the like, whether or not on a
backing; finishing ceramics. 3%
69.10 Ceramic sinks, wash basins, wash basin pedestals, baths,
bidets, water closet pans, flushing cisterns, urinals and
similar sanitary fixtures. 3%
72.06 Iron and non-alloy steel in ingots or other primary forms
(excluding iron of heading 72.03).

cisterns, urinals and
similar sanitary fixtures. 3%
72.06 Iron and non-alloy steel in ingots or other primary forms
(excluding iron of heading 72.03).

17.5%
72.07 Semi-finished products of iron or non-alloy steel 17.5%
72.13 Bars and rods, hot-rolled, in irregularly wound coils, of iron
or non-alloy steel;
17.5%
72.14 Other bars and rods of iron or non-alloy steel, not further
worked than forged, hot-rolled, hot-drawn or hot-extruded,
but including those twisted after rolling. 17.5%
72.24 Other alloy steel in ingots or other primary forms; semi-
finished products of other alloy steel. 17.5%
14