Import Declaration Form (IDF)
An IDF must be
applied for and obtained from the Kenya Revenue Authority for any Commercial
Importation. The Importer is responsible for applying for the IDF but may
consult us for purposes of Customs Classifications which form the backbone of
the information drawn from the Pro-Forma Invoice.
The IDF Fee is 2.75% of the CIF Value of the goods. A minimum payment of
Ksh.5000/= is payable for the IDF to be issued, while the difference if any,
will be paid alongside the Import Taxes.
The IDF may set Conditions such as the following:
Value
- The IDF gives the indication as to whether the Values declared thereon are
final. If not final, then an Appraisal of Value must be sort with the Valuation
Section of the Customs Services Department. In this case, a complete set of the
Shipping documents will be attached to the Appraisal Of Value Request Form
following which a Value Certificate is issued. The process could involve
physical verification of the goods.
Quality/Quantity
– Other control bodies such the Kenya Bureau of Standards, Public Health
Department, Department of Agriculture (Kephis) and Mines & Geology Department
may be asked to determine if the expected standards have been met. Incase of
suspicion, Tests may be carried out and Certificates/Permits issued. Under this
criteria, test Certificates from accredited bodies may be required.
Classification
– The Customs Services Department may be asked to determine the correctness of
the classification for purposes of collection of the correct Taxes. This may
involve Physical verification and/or Computer Scanning.
Pre-Verification
– All Items originating from Dubai, Hong Kong and China including Textiles,
Electronics, Motor Vehicles & Spares will be subjected to Pre-verification by
the Customs Valuation Section who will accordingly issue a Certificate to the
effect.
Quality Inspection
The
Kenya Bureau of Standards has appointed two agents namely INTERTEK and SGS for
the Preexport Verification of Conformity inspection of the commodities listed on
the Guidelines referred bellow. These agents will issue to the Shipper/Supplier
a Certificate of Conformity and the Test Results. An IDF will be required before
any Inspection can be performed.
See attached Guidelines from The Kenya Bureau of Standards which is self
explanatory. Please also be advised that these guidelines are being updated by
KBS without any alert. You can also visit their website at www.kenyapvoc.com/guidelines.pdf
to get the current version.
Customs Import Entry
The
following documents are required for Customs Import Entry Purposes:
| Original Commercial Invoice
| Packing List
| Original Bills of Lading – Two Original
| Original Certificate of Conformity
| Original Test Result/Report/Analysis
| Original Certificate of Origin for Preferential Trade Area
Partners e.g. COMESA.
| Import Declaration Form and the Receipt
| Insurance Debit Note
| Importers Declaration(C52)
These documents will enable Electronic Registration of The Customs Entry. The
registered entry will be passed for eventual release of the goods upon:
· Payment of Import Taxes · Providing a Security Bond
Import Taxes are payable to the appointed Bank upon confirmation of the
Registration of the Entry. The Banks Electronic Confirmation of Receipt of
Payment of Import Taxes enables the Customs Entry to be passed for further
processing at the Port of clearance.
Security Bonds are executed and put in force against the Entry as an Undertaking
or Guarantee to settle the Import Taxes at a later date as per the provisions of
the relevant section of the Act.
Bonds
Some Importations
can be entered under a Security Bond instead of payments of Taxes. The Bonds
could be provided to cover:
| The movement from the Port of clearance into a Customs
Bonded Warehouse
| The movement from the Port of clearance into a Customs
Export Processing Zone Bonded Warehouse
| The movement from the Port of clearance into a Customs
Manufacture Under Bond Warehouse
| Temporary Importations
| Foreign Aided or Government Funded Projects
The above are governed by the guidelines provided under the Customs Act.
Exemptions
The Customs Act has
provided privileges of exemptions from Import Taxes to a number of institutions
and people but within set guidelines. The guidelines are either under the
category of:
| Special Exemptions
| General Exemptions
There are Special Permits obtained from the related authority to support the
exemptions.
Special Levies
Some Commodities are
subject to the Levy and they include:
| Sugar at 7% of CIF
| Petroleum Products accessed under the formula (Net Weight x
400)/1000 = PDL
The Levy is payable to the appointed Bank alongside the Import Taxes.
Special Permits / Certificates
Certain types of
Importations are subject to control measures and therefore Permits must be
obtained from the concerned authorities such as:
| Public Health Department - Drugs & Poisons Permit.
| Mines & Geology Department - Explosives Permit.
| Department of Agriculture (KEPHIS) Plants Importations
Permit, Fumigation Certificates, Phytosanitary Certificates, Insecticides &
Herbicides Permits.
Shipping / Carriers Release
One Copy of the
Bill Of Lading dully endorsed by the Importers and Bankers will be presented to
the Shipping/Carriers local Agent who will issue a Delivery Order (D/O) upon the
following conditions:
| Payment of Freight Charges if not Pre-Paid.
| Payment of Container Deposit and/or Demurrages if FCL.
| Signing of a Container Guarantee.
| Payment of Other Charges e.g. Stripping of LCL.
The Delivery Order then forms a part of the Cargo Clearance Documents including
the Approved Customs Entry and the Mombasa Port Release Order
Consolidation / Handing Over Of D / O
Small Loose packages
may have been consolidated at the Port of Loading into one container (sometimes
referred to as Groupage Cargo). Such shipments are in most cases unstuffed at a
Container Freight Station from where the clearance is effected.
The Consolidation Service Provider at the Port of Loading will issue a House
Bill Of Lading with instructions that you seek delivery from their local Agents.
The local Agent, who will be holding the Ocean/Master Bill Of Lading, settles
with the Vessel/Carriers Agent and collects the Delivery Order.
The Delivery Order will be Handed Over upon presentation of the House Bill Of
Lading and settlement of their Charges.
Requirements of Returning Residents
A Kenyan national who has been residing outside the country is entitled to the
privilege of importing one (unit) motor vehicle on tax free basis as a
returning resident subject to the following conditions:
| A Kenyan of more than 18 years changing residence
permanently.
| Must have stayed in the foreign country for more than two
years.
| Owned and used the vehicle for a period not less than 365
days excluding the period of voyage.
| The vehicle must be private (not commercial) and in case
of pick up not exceeding two tones.
| The unit should arrive within 90 days of arrival of the
owner.
| Within the 2 years that you have been away, you ought not
to have made a visit and stayed in Kenya for a period exceeding 90 days in
aggregate.
Documents required
to apply for the exemption from Customs Commissioner. Application is to be
supported by attaching the following:
| Original passport to confirm points 1, 2, 5 and 6 above.
| Log book to confirm points 3 and 4 above.
| Bill of lading or Air way bill in case it is airlifted to
confirm points 5 above.
| KRA - PIN Card.
