Kenya Revenue Authority (KRA) has issued a directive mandating travellers arriving in Kenya from international destinations to declare personal items exceeding $500 (approximately Sh75,000) to be subject to taxation.
The directive covers various categories of items, including those purchased abroad, inherited, acquired in duty-free shops, gifts, or intended for business use.
List of Items Requiring Declaration:
- Items purchased abroad and brought into Kenya.
- Inherited items obtained from overseas.
- Goods bought beyond allowed limits in duty-free shops, on ships, or planes.
- Repaired or altered items taken abroad and brought back.
- Items brought for someone else, including gifts.
- Items intended for sale or business use, such as merchandise.
Moreover, any currency exceeding $10,000 or its equivalent must be declared upon arrival. KRA emphasizes that travellers should state the actual amount paid for each item in US currency, including taxes. In cases of gifts or items not personally purchased, an estimated fair retail value in the country of receipt should be provided.
Even if an item was used during the trip, it remains dutiable, requiring declaration at the original purchase price or, in the case of gifts, at their fair market value.
Government Spokesman Isaac Mwaura recently announced that KRA would review the $500 tax threshold for personal items, following public outcry. The move to implement the East African Community Customs Management Act of 2004 stirred controversy, prompting discussions to potentially adjust the fee. Kenya will collaborate with other East African Community member states to decide on any changes to the tax limit.
While Kenya and the EAC currently have a $500 limit, other countries like South Africa set the limit at $271 (Sh41,101), and Nigeria at $63.49 (Sh9,593).
