| Regional Trade Areas |
Official designation |
Tax or tariff |
Tax rate (dutiable vs. duty paid) |
| EAC, COMESA |
Electricity |
MFN import duty |
0.0% |
| EAC, COMESA |
Electricity |
VAT |
16.0% |
| EAC, COMESA |
Electricity |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Electricity |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher |
MFN import duty |
35.0% |
| EAC, COMESA |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher |
VAT |
21.6% |
| EAC, COMESA |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher |
Other taxes and tariffs |
356.42 KES/l |
| EAC, COMESA |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Ethyl alcohol and other spirits, denatured, of any strength |
MFN import duty |
35.0% |
| EAC, COMESA |
Ethyl alcohol and other spirits, denatured, of any strength |
VAT |
0.0% |
| EAC, COMESA |
Ethyl alcohol and other spirits, denatured, of any strength |
Other taxes and tariffs |
0.0% |
| EAC, COMESA |
Ethyl alcohol and other spirits, denatured, of any strength |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Ethyl alcohol and other spirits, denatured, of any strength |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Illuminating kerosene |
MFN import duty |
0.0% |
| EAC, COMESA |
Illuminating kerosene |
VAT |
8.0% |
| EAC, COMESA |
Illuminating kerosene |
Other taxes and tariffs |
11.37 KES/l |
| EAC, COMESA |
Illuminating kerosene |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Illuminating kerosene |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Propane |
MFN import duty |
0.0% |
| EAC, COMESA |
Propane |
VAT |
0.0% |
| EAC, COMESA |
Propane |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Propane |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Butane |
MFN import duty |
0.0% |
| EAC, COMESA |
Butane |
VAT |
0.0% |
| EAC, COMESA |
Butane |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Butane |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Petroleum gases and other gaseous hydrocarbons — Liquefied |
MFN import duty |
0.0% |
| EAC, COMESA |
Petroleum gases and other gaseous hydrocarbons — Liquefied |
VAT |
0.0% |
| EAC, COMESA |
Petroleum gases and other gaseous hydrocarbons — Liquefied |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Petroleum gases and other gaseous hydrocarbons — Liquefied |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Fuelwood – Non-coniferous |
MFN import duty |
0.0% |
| EAC, COMESA |
Fuelwood – Non-coniferous |
VAT |
16.0% |
| EAC, COMESA |
Fuelwood – Non-coniferous |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Fuelwood – Non-coniferous |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Wood pellets |
MFN import duty |
0.0% |
| EAC, COMESA |
Wood pellets |
VAT |
16.0% |
| EAC, COMESA |
Wood pellets |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Wood pellets |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Wood briquettes |
MFN import duty |
0.0% |
| EAC, COMESA |
Wood briquettes |
VAT |
16.0% |
| EAC, COMESA |
Wood briquettes |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Wood briquettes |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other |
MFN import duty |
0.0% |
| EAC, COMESA |
Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other |
VAT |
16.0% |
| EAC, COMESA |
Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Charcoal, other wood |
MFN import duty |
0.0% |
| EAC, COMESA |
Charcoal, other wood |
VAT |
16.0% |
| EAC, COMESA |
Charcoal, other wood |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Charcoal, other wood |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Charcoal, of bamboo |
MFN import duty |
0.0% |
| EAC, COMESA |
Charcoal, of bamboo |
VAT |
16.0% |
| EAC, COMESA |
Charcoal, of bamboo |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Charcoal, of bamboo |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Charcoal, of shell or nut |
MFN import duty |
0.0% |
| EAC, COMESA |
Charcoal, of shell or nut |
VAT |
16.0% |
| EAC, COMESA |
Charcoal, of shell or nut |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Charcoal, of shell or nut |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Cooking appliances and plate warmers, for gas fuel or gas + other fuels |
MFN import duty |
10.0% |
| EAC, COMESA |
Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. |
VAT |
17.6% |
| EAC, COMESA |
Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners |
MFN import duty |
25.0% |
| EAC, COMESA |
Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners |
VAT |
20.0% |
| EAC, COMESA |
Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Cooking appliances and plate warmers, including for solid fuels |
MFN import duty |
35.0% |
| EAC, COMESA |
Cooking appliances and plate warmers, including for solid fuels |
VAT |
21.6% |
| EAC, COMESA |
Cooking appliances and plate warmers, including for solid fuels |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Cooking appliances and plate warmers, including for solid fuels |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Other appliances — for gas or gas+ |
VAT |
25.5% |
| EAC, COMESA |
Other appliances — for gas or gas+ |
Other taxes and tariffs |
16.0% |
| EAC, COMESA |
Other appliances — for gas or gas+ |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Other appliances — for gas or gas+ |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Other appliances — for liquid fuels |
MFN import duty |
25.0% |
| EAC, COMESA |
Other appliances — for liquid fuels |
VAT |
20.0% |
| EAC, COMESA |
Other appliances — for liquid fuels |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Other appliances — for liquid fuels |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Other appliances — for solid fuels |
MFN import duty |
35.0% |
| EAC, COMESA |
Other appliances — for solid fuels |
VAT |
21.6% |
| EAC, COMESA |
Other appliances — for solid fuels |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Other appliances — for solid fuels |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Parts for cooking appliances and plate warmers |
MFN import duty |
10.0% |
| EAC, COMESA |
Parts for cooking appliances and plate warmers |
VAT |
17.6% |
| EAC, COMESA |
Parts for cooking appliances and plate warmers |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Parts for cooking appliances and plate warmers |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Microwave ovens |
MFN import duty |
10.0% |
| EAC, COMESA |
Microwave ovens |
VAT |
17.6% |
| EAC, COMESA |
Microwave ovens |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Microwave ovens |
Other taxes and tariffs |
2.0% |
| EAC, COMESA |
Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters — Presented completely knocked down (CKD) or unassembled for the assembly industry |
MFN import duty |
10.0% |
| EAC, COMESA |
Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters — Presented completely knocked down (CKD) or unassembled for the assembly industry |
VAT |
17.6% |
| EAC, COMESA |
Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters — Presented completely knocked down (CKD) or unassembled for the assembly industry |
Other taxes and tariffs |
3.5% |
| EAC, COMESA |
Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters — Presented completely knocked down (CKD) or unassembled for the assembly industry |
Other taxes and tariffs |
2.0% |
