Cargo Benchmark One-Pager

1 · What changed

• • Consolidated cargo benchmark cut from Sh3.2 million to Sh2 million per container (2 Sept 2026).
• • Lower assessed value = lower import duty and 16% import VAT on qualifying consignments at or near the floor.
• • The benchmark is a minimum assessable value, not a fixed price - goods genuinely worth more assess at declared value.
• • Entries lodged before the directive may still assess at the previous benchmark - confirm which date governs your file.

2 · Excluded from the cut (old assessment continues)

• • Air cargo: no change - existing rates and rules.
• • Mixed containers: split assessment - part at the new floor, excluded lines at old values. Get the split in writing.

3 · At customs this month - checklist

• ☐ Assessment in writing before release - benchmark value shown per line, excluded categories on old values.
• ☐ Entry date confirmed - pre-directive vs post-directive assessment basis noted on the file.
• ☐ Mixed consignment split reviewed before lodging, not after assessment.
• ☐ Entry documents kept for input VAT claims (VAT-registered traders).
• ☐ Wrong benchmark? Raise it at assessment time as a correction, not after release.