Some of the items intercepted at JKIA KRA customs
Image: Handout

A list of goods that must be declared upon arrival in Kenya has been provided by the Kenya Revenue Authority.

As per the regulation implemented by KRA, visitors entering the nation from overseas locations would be subject to taxes if they own personal belongings valued at $500 or more, or Sh75,000, or more.

Among items that will attract declaration include; 


Items you purchased and are carrying with you upon return to Kenya.

Items you inherited while abroad.

Items you bought in duty-free shops, on the ship, or the plane beyond the allowed limits.


Repairs or alterations to any items you took abroad and then brought back, even if the repairs/alterations were performed free of charge.

Items you brought home for someone else including gifts.

Items you intend to sell or use in your business, including business merchandise that you took out of Kenya on your trip.

Currency above $10,000 or its equivalent MUST be declared at Customs upon arrival.

According to KRA, one must state on the Passenger Declaration Form, in US currency, what they have actually paid for each item.

"The price must include all taxes. If you don’t know for sure, estimate. If you did not buy the item yourself - for example, if it is a gift - estimate its fair retail value in the country where you received it," KRA said.

It noted that even if one used the item they bought on their trip, it’s still dutiable.

"You must declare the item at the price you paid or, if it was a gift, at its fair market value," it read.

Last week, government Spokesman Isaac Mwaura said the Kenya Revenue Authority will review the $500 tax for personal items subjected to customs duty.

This is after an uproar from Kenyans when KRA moved to implement the East African Community Customs Management Act, of 2004.

The Act compels travellers into Kenya to pay customs for personal goods.

Mwaura said the government has had a conversation with KRA to review the fee.

Taxation of new items whose total value exceeds $500 is under the East African Community Customs Management Act, meaning Kenya will have to consult with other member states to effect a higher limit.

Kenya and the EAC, however, seem to have a higher limit compared to countries like South Africa which allows goods valued up to 5,000 rands which is $271 or Sh41, 101 and Nigeria at $63.49 (Sh9, 593).