- According to KRA, category A includes all passengers on first arrival who are bona fide changing their residences to Kenya.
- Category B bona fide tourists and visitors to Kenya for periods not exceeding three months.
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The Kenya Revenue Authority has said that all imported goods whether they are new or used are subject to taxation.
"All goods whether new or used, are subject to taxation. However different passenger categories have different concessions and entitlements," the statement read.
According to KRA, category A includes all passengers on first arrival who are bona fide changing their residences to Kenya whether as missionaries, military personnel or Aid Agencies or to take up appointments in commerce or industry.
It also includes diplomats, students and other persons resident in Kenya but who have resided outside Kenya for a period long enough as prescribed to enable them to comply with the conditions prescribed in Parts A and B of the Fifth Schedule of EACCMA.
The entitlements include wearing apparel, personal and household effects of any kind which were in his personal or household use in his former place of residence, one motor vehicle, which the passenger has personally owned and used outside a Partner State for at least twelve months (excluding the period of the voyage in the case of shipment).
Category B are bona fide tourists and visitors to Kenya for periods not exceeding three months.
KRA said that category B includes not only tourists but also temporary businesses and other visitors.
"Kenya government has directed that every reasonable facility is to be given to such passengers in the interests of the tourist industry," the statement read.
The entitlements include non-consumable goods imported for personal use during the visit which they intend to take out with them when they leave at the end of the visit.
They also include consumable provisions and non-alcoholic beverages in such quantities and of such kinds as are consistent with the visit.
Others are goods imported by a returning resident being an employee of an international organization the headquarters of which are in a Partner State and who has been recalled for consultations at the headquarters.
In Category C, all returning Kenyan residents and passengers are not included in Categories A and B.
The entitlement includes wearing apparel and personal and household effects which have been in his personal use or household use.
However, KRA said subject to entitlements in all returning Kenyan residents, duty shall not be levied on the goods imported including spirits (including liquors) or wine, not exceeding one litre or wine not exceeding two litres and perfume and toilet water not exceeding all one-half litre, of which not more than a quarter may be perfume.
Others are cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding 250 grammes in weight.
KRA said the import duty-free allowance shall be granted only to passengers above 18 years.