Amid the ongoing debate surrounding the taxation of items brought back to Kenya after travel abroad, the tax authorities have outlined the essential requirements that Kenyans returning from abroad must adhere to.

One of the most significant requirements is the declaration of all goods brought back into the country, whether new or old. As per the guidelines, all imported items, regardless of age or condition, are subject to taxation.

Upon entry into the country, businesses must declare all goods purchased for promotion and commercial purposes, including items bought in duty-free shops on planes and ships.

The guidelines specify that certain items must be declared, including spirits and liquors over one litre or wine above two litres, perfumes and toiletries exceeding a total of one litre, with the perfume being more than a quarter (250ml), and cigarettes, cigars, cigarillos, tobacco, and snuff exceeding 250 grams in total.

If you plan to travel abroad and bring back gifts for your family and relatives, it’s important to know that you must declare them when entering the country’s entry points. Additionally, you’ll need to declare any currency or monetary instruments worth over KES1.5 million (USD 10,000). It’s always best to be aware of these regulations to avoid any issues.

Equipment imported into Kenya for filming is subject to full Customs duty. However, temporary importation of such equipment requires the importer to obtain a permit from the Film Classification Board, with a charge of 1 per cent of the total value or KES30,050, whichever is lower.

Individuals who have used their apparel and personal and household effects abroad are allowed to bring them back to Kenya without being charged customs duty.

Furthermore, no customs duty is levied on spirits (including liquors) or wine below one litre or wine not exceeding two litres, respectively. Cigarettes, cigars, cheroots, cigarillos, tobacco, and snuff not exceeding 250 grams in weight are also exempt from customs duty.

Inherited items are duty-free if not for resale and part of the traveller’s inheritance. These guidelines ensure fair and transparent taxation for personal and inherited belongings brought into Kenya.