Returning residents and duty exemption

Who qualifies

A Kenyan citizen returning to settle permanently after at least two continuous years abroad may import one personal vehicle free of import duty, excise and VAT. The exemption is once per person and it is not transferable.

The conditions

All of these have to hold, not most of them.

• You personally owned and used the vehicle abroad for at least twelve months before returning.
• The vehicle is imported within ninety days of your arrival.
• You have not claimed the exemption before.
• You are not returning on a short visit — KRA looks for evidence of permanent return.

Coming from a left-hand-drive country

The right-hand-drive requirement is waived for returning residents, which is what makes the exemption workable for people coming from the United States, the Gulf or most of Europe. The eight-year age limit still applies.

Start before you fly

The proof KRA wants — ownership records, registration abroad, evidence of residence — is far easier to gather while you are still in the country you are leaving. Talk to us before you book the flight, not after you land.