Returning Resident Guidelines
Who is a Returning Resident?
A Kenyan citizen relocating from abroad to Kenya. Spouses and children (18+) may also qualify under specific conditions.
Tax Exemptions & Legal Basis
Exempted Taxes:
- Import Duty (EACCMA 2004 Act – 5th Schedule Part B Item 5)
- Excise Duty (Excise Duty Act – 2nd Schedule Part A Item 6)
- VAT (VAT Act – 1st Schedule Part 1 Item 99)
- IDF (Miscellaneous Fees & Levies Act – 2nd Schedule Part A Item vi)
Note: RDL (Road Development Levy) is payable.
Eligible Goods
- Wearing apparel
- Personal and household items in previous use
- One motor vehicle (excluding buses/minibuses over 13 seats and trucks over 2 tonnes)
Qualification Requirements
Requirement | Details |
---|---|
Residence Proof | Evidence of foreign residence (work permits, residence permits) |
Vehicle Ownership | Minimum 12 months ownership/use prior to return |
Import Timeline | Goods must be shipped within 90 days of arrival (extendable to 360 days) |
Vehicle Import Regulations
Key Requirements:
- Vehicle age ≤8 years from manufacture date
- Right-hand drive vehicles only
- KEBS roadworthiness certification required
- Four-year exemption gap between vehicle imports
Need Professional Assistance?
Our experts at Sheffield Cargo Logistics Limited specialize in customs clearance for returning residents.
Start Your Tax-Free Relocation