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Kenya Tax Law Library/EACCMA
The regional customs law governing imports: duties, the iCMS clearance system, and the interface between customs valuation and VAT on imports.
Why this law matters
Importers live in a two-tax world: customs duties under the EACCMA, then VAT on the customs value. The consolidated cargo rules changed that arithmetic for small shipments.
Official text: KRA customs division
The provisions that matter
What it saysSets import duty rates and the rules for computing customs value, which then forms the base on which import VAT (16%) is computed by KRA customs/iCMS.
What it means for your businessUnder-declaring to save duty backfires twice: duties plus VAT both recompute on the corrected value, and undervaluation penalties sit outside the amnesty's comfort zone.
What it saysGoverns how consolidated (grouped) shipments are declared and valued — the mechanism behind the new benchmark where certain consolidated cargo is assessed at a flat value per shipment.
What it means for your businessFor small importers using groupage, the per-shipment benchmark changed landed-cost maths overnight; our consolidated cargo benchmark page works through the scenarios.
Applied guides
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