What is the total port infrastructure levy applied to a UK import invoice?
In Kenya, there is no single fixed “total port infrastructure levy” applied as one lump sum on a UK import invoice. Instead, what importers commonly refer to as a port infrastructure levy is part of a combination of statutory customs charges collected by the Kenya Revenue Authority (KRA) and port-related fees applied during clearance.
These charges depend on the customs value (CIF: Cost + Insurance + Freight) and the nature of the goods being imported.
1. Main levy that relates to port infrastructure
The closest official charge is the Import Declaration Fee (IDF), which supports customs administration and trade facilitation infrastructure.
- IDF is typically charged at 2.5% of the customs value (CIF)
- It is payable on most imports unless exempted
This is often what people loosely refer to as a “port levy.”
2. Other key import-related charges (not a single levy)
A UK import invoice into Kenya may also attract:
A. Railway Development Levy (RDL)
- Usually 1.5% of CIF value
- Funds national infrastructure development (rail logistics systems)
B. Import duty
- Varies by HS code: 0% – 25%+
- Determined by product classification under the EAC Common External Tariff
C. VAT (Value Added Tax)
- Standard rate: 16%
- Applied on: (CIF + import duty + other applicable levies)
3. Example of how total charges are calculated
For a UK import:
- CIF value: 100,000
- IDF (2.5%): 2,500
- RDL (1.5%): 1,500
- Import duty (example 10%): 10,000
- VAT (16% on total): applied on combined amount
So instead of one “port infrastructure levy,” the importer pays a bundle of statutory taxes and levies.
4. Additional port-related costs (not KRA taxes)
These are separate from government levies:
- Port handling charges (KPA)
- Container handling and storage fees
- Shipping line demurrage charges
- Clearing agent fees
These do not form part of KRA taxes, but affect total landing cost.
5. Key clarification
Kenya does not impose a single unified “port infrastructure levy” on imports. Instead:
- Infrastructure funding comes mainly through RDL and IDF
- Customs duty and VAT are separate statutory taxes
- Total cost depends on HS code and CIF value
6. Bottom line
For UK imports into Kenya, the so-called “port infrastructure levy” is not one fixed charge. It is mainly represented by:
- IDF (2.5% of CIF)
- RDL (1.5% of CIF)
These are applied alongside import duty and VAT, depending on the goods.
For structured UK–Kenya cargo clearance, accurate duty calculation, and full landed-cost breakdown, UK World Cargo Ltd works with licensed clearing agents to ensure all KRA levies are correctly assessed and no unnecessary charges are incurred.
For more information or a detailed explanation, please call or WhatsApp Abdi Haji at +44 7487 554202