Amid the ongoing debate over the taxes charged on items brought back to Kenya after travelling overseas, the taxman detailed some of the requirements Kenyans returning from abroad must meet.
Key among them is the declaration of various goods which are brought back into the country. According to the guidelines, all imported goods whether new or old are subject to taxation.
For starters, items purchased for business promotion and commercial purposes must be declared upon entry into the country.
This also applies to items purchased in duty-free shops on planes and ships.
"Spirits, including liquors exceeding one litre or wine exceeding two litres. Perfumes and toiletries exceeding in total one litre of which the perfume should be more than a quarter (250ml). Cigarettes, cigars, cheroots, cigarillos, tobacco and snuff exceeding 250 grams in total," read the guidelines in part.
Gifts brought back for family members and relatives also have to be declared upon getting to the country's entry points.
Currency and monetary instruments over Ksh1.5 million (USD 10,000) also have to be declared.
"Filming equipment being permanently imported into Kenya is liable to full Customs duty. However, temporary importation of the same will require the importer to secure a permit from the film Classification Board, where a charge of 1 per cent of the total value or Ksh.30,050 whichever is lower is imposed," read the guidelines in part.
Exemptions
Kenyans are entitled to apparel and personal and household effects which have been in their personal use or household use.
Custom duty is also not levied on spirits (including liquors) or wine, not exceeding one litre or wine not exceeding two litres respectively.
Cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding 250 grammes in weight are also exempted from customs duty.
Inherited goods are also not liable for custom as long as are not for re-sale and inheritance for the traveller carrying them.
