Guidelines for Returning Residents

Who is a returning resident?

A returning resident is a KENYAN CITIZEN changing residence from a place outside Kenya to a place within Kenya.

What are the taxes exempted and what legislation supports the exemption?

Returning residents are exempt from payment of Import Duty, Excise Duty, Value Added Tax (VAT), and Import Declaration Fee (IDF). The following are the legal provisions for the exemption of the said taxes:

Import Duty – 5^th Schedule Part B Item 5 of the EACCMA (2004) Act
Excise Duty – 2^nd Schedule Part A Item 6 of the Excise Duty Act
Value Added Tax (VAT) – 1^st Schedule Part 1 Item 99 of the VAT Act
Import Declaration Fee (IDF) – 2^nd Schedule Part A Item (vi) Miscellaneous Fees & Levies Act

Railway Development Levy (RDL) is chargeable under Section 8 of the Miscellaneous Fees and Levies Act, Cap 469C.

What goods are covered under the exemption regime for returning residents?

Wearing apparel.
Personal and household effects of any kind, which were in personal use in the former place of residence.
One motor vehicle (excluding buses and minibuses of seating capacity of more than 13 passengers and load-carrying vehicles of capacity exceeding two tonnes) which the passenger has personally owned and used outside Kenya for at least twelve months (excluding the period of the voyage in the case of shipment).

Any conditions to be met for qualification of exemption as a returning resident?

For qualification of exemption as a returning resident, the following conditions apply:

Demonstration of having resided outside Kenya — present a valid passport, visa, or work/student permit.
Demonstration that the person is permanently changing residence by returning to Kenya — passport entry endorsement.
In the case of a motor vehicle, evidence of ownership and usage of the motor vehicle for at least twelve months.