Household Goods and Personal Effects for Returning Residents
Personnel arriving for a new contract into the country are exempted from paying taxes on their personal effects/household goods and one motor vehicle under part A paragraph 4 of the 5th Schedule of the East Africa Community Customs Management Act 2004, provided that the contract is for a term not less than two years. The paragraph provides for the conditions and limitations for such importation.
Used household goods and personal effects are duty exempt provided goods have been owned and used by the client for a minimum of one year and goods are imported within three months of the Work Permit being issued. Items cannot be sold, lent or otherwise disposed-off during stay of a client who is under work permit.
Returning Kenyans are exempted from paying taxes on their personal effects part B paragraph 5 of the 5th Schedule of the East Africa Community Customs Management Act 2004. The paragraph provides for the conditions and limitations. Among them,
- If you are intending to change residence to come back to Kenya, you must be over 18 years old. We shall verify your supporting documents which may include your passport, Alien ID, work permits etc.
- Original Valid passport used for the last 2 years or any previous passport other than the current passport. (The entry and exit stamps are used by customs to check the compliance of the regulation).
- Must have proof of living abroad for two years and have their effects imported within 3 months of arrival.
- Under the Same Schedule, returning residents are also allowed, one motor vehicle (excluding buses and mini buses) into the country duty free subject to the following conditions:
- The importer must be changing residence and not just been out of the country merely on temporary non-residential visit.
- The Importer must be over 18 years old.
- The individual must have personally owned and personally used the motor vehicle outside Kenya for at least twelve months (excluding the period of the voyage in the case of shipment) prior to importing the motor vehicle. As an importer, we shall verify this when you furnish us with your original passport.
