ICTworks

Duty Free New Computers and Computer Parts

To great fanfare, Kenya Revenue Authority eliminated customs duties on the import of new computer hardware into Kenya recently. For HSCODE  85-23-49-0-0 their FAQ even says:

Q7. What duties are levied on computers? Computers and computer parts do not attract any duty. New computers, computer printers and parts only attract Import Declaration Fees of 2.25% of cost (CIF). However, used computers attract excise duty at the rate of 25%, and Import Declaration Fees of 2025% of cost.

While there isn’t an actual duty, there are still fees. You’ll need to pay at least 5,000 Kenyan Shillings ($65 USD), plus 2.25% of the total value, to process the Import Declaration Fee (IDF) which is payable to the government. Then you’ll also need to pay a licensed clearing agent a handling fee to clear the computing equipment at customs.

These fees are in addition to any shipping costs to get your computer equipment from its point of origin to either the Port of Mombasa or one of Kenya’s international airports.

25 Percent Used Computer Import Duty

Be very wary of importing used computers, even if you are importing them for non-government organizations. The Kenyan government has made it practically impossible for NGOs to seek exemption from the 25 percent duty for importing used computers.

Previously NGOs could get a waiver of value added tax and other taxes if they were working in agriculture, education, health and community development. This exemption has ended. Ministry of Finance has directed all NGOs to pay the duty or partner with relevant ministries, and the ministry pay the requisite duty.

The 25% duty was introduced in order to discourage importation of used computers, promote local innovation, and the government’s commitment to ensure universal access by 2030. In addition, the Kenyan government has proposed a ban on second-hand computers to avoid electronic waste in Kenya.