• Age Limit (Imports): Used vehicles imported into Kenya must be under 8 years old from the year of first registration (e.g., for 2026, vehicles must be first registered from January 1, 2019 onward) and strictly Right-Hand Drive (RHD). [1, 2]
• Mandatory Documentation:
  • Original National ID card of both buyer and seller.
  • Active KRA PIN for the buyer to process ownership transfer on the eCitizen / NTSA portal.
  • A signed Sale Agreement showing details like make, model, year of manufacture, engine capacity, color, price, and witness signatures.
  • The original logbook matching the seller’s name. [1]
• NTSA Verification: Buyers should run an NTSA search report to confirm the logbook details match government records, verify joint ownership, or check for outstanding bank loans or caveats. [1]
• Payment Records: Use traceable digital methods (such as bank transfers or M-Pesa statements) rather than cash. [1]

---

KRA Import & Taxation Rules for Second-Hand Cars

If you are importing a used car or evaluating tax compliance:

• Valuation System: KRA computes customs value using the Current Retail Selling Price (CRSP) schedule or applicable trade/invoice frameworks. [1, 2]
• Applicable Import Taxes:
  • Import Duty: 25% of the Customs Value (CIF).
  • Excise Duty: Varies from 10% to 35% (or 20%–25% depending on engine capacity, e.g., ≤ 1500 cc vs > 1500 cc).
  • Value Added Tax (VAT): 16%.
  • Import Declaration Fee (IDF): 3.5%.
  • Railway Development Levy (RDL): 2%. [1, 2]
• Pre-Shipment Inspection: Vehicles must pass a KEBS roadworthiness inspection in the country of export before shipment. [1]