Customs Duty/VAT Exemption Provisions

Customs duty/VAT exemptions are given to investors in sector to either establish or upgrade their facilities and services in order to achieve quality services and destination competitiveness.
TRA processes letters for recommendation by the Cabinet Secretary to The Commissioner of Customs Services (Kenya Revenue Authority) and conducts compliance checks in conjunction with other relevant government agencies from time to time.

Customs duty exception is provided for under the East African Community Customs Management Act, 2004, Fifth Schedule, Part B, Item 21 for the following items:-

1. Washing machines
2. Kitchen ware
3. Cookers
4. Fridges and freezers
5. Air Conditioning Systems
6. Cutlery
7. Televisions
8. Carpets
9. Furniture
10. Linen and Curtains
11. Gymnasium Equipment

The items listed  under East African Community Customs Management Act, 2004, Fifth Schedule, Part B, Item 21 must be engraved, printed or marked with the logo of the tourist hospitality establishment importing for its use.

Others Include

1. Tourism Boats imported by a Licensed Tour Operator and Ferry Boat, parts and accessories but not including batteries and sparking plugs.
2. Refrigerated trucks and refrigerated trailers (These may be used by hoteliers for outside catering services).
3. Sightseeing buses
4. Battery operated vehicles
5. Overland Trucks
6.  4 x 4 Imported Vehicle for Tourism use by a Licensed Tour Operator
7. Water Treatment effluent plant (may be used by Hoteliers recycling their water)

VAT Exemption is provided for under the Finance Act, 2017 for a licensed Tour Operator 

Submit complete application to TRA Headquarter Office