Returning Resident Guidelines – Sheffield Cargo Logistics Limited

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.

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