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Who are returning residents?
Returning residents are KENYAN CITIZEN changing residence from a place outside Kenya to a place within Kenya. Returning residents are exempt from payment of Import Duty, Excise Duty, VAT and IDF. The following are the legal provisions for the exemption of the said taxes.
Railway development levy– is payable
Items Covered for Returning Residents Include:
These are clothing/ garment. Can be; workwear, heavy-duty clothes for manual or physical work or just clothes you wear on a daily basis
Personal and household
Items of any kind, which were in personal use in the former place of residence.
One motor vehicle,
This is excluding buses and minibuses of seating capacity of more than 13 passengers and load carrying vehicles of load carrying capacity exceeding two tones