How much is the Railway Development Levy on UK imports?
The Railway Development Levy (RDL) is a tax charged on most goods imported into Kenya, including cargo arriving from the United Kingdom. The levy was introduced by the Kenyan government to help fund major transport infrastructure projects, including the Standard Gauge Railway (SGR) and other national transport developments.
If you are importing goods from the UK, whether by air freight or sea freight, it is important to understand how the Railway Development Levy is calculated because it forms part of the total customs charges payable before your cargo can be released.
UK World Cargo regularly assists customers shipping goods from the UK to Kenya and helps importers understand the various taxes and charges that may apply to their shipments.
What Is the Railway Development Levy (RDL)?
The Railway Development Levy is a customs levy imposed on imported goods entering Kenya. It is collected by the Kenya Revenue Authority (KRA) during the customs clearance process.
The purpose of the levy is to support the development and maintenance of transport infrastructure that facilitates trade and cargo movement across the country.
The RDL applies to many categories of imported goods, including:
- Electronics
- Clothing
- Furniture
- Machinery
- Vehicle parts
- Construction materials
- Commercial inventory
- Household goods
- Industrial equipment
What Is the Current Railway Development Levy Rate?
The Railway Development Levy is generally charged at 2% of the Customs Value (CIF Value) of imported goods.
The CIF Value consists of:
- Cost of the goods
- Insurance costs
- Freight or shipping costs
This means the levy is calculated based on the total value of the goods after adding transportation and insurance expenses.
Example of RDL Calculation
Assume you import goods from the UK with the following costs:
- Goods Value: £5,000
- Freight Charges: £800
- Insurance: £200
The CIF Value would be:
£5,000 + £800 + £200 = £6,000
The Railway Development Levy would then be:
2% × £6,000 = £120
In this example, the RDL payable would be approximately £120, subject to customs valuation and exchange rate conversions used during clearance.
Is RDL Charged on Personal Shipments?
In many cases, yes.
The Railway Development Levy may apply to:
- Personal imports
- Commercial imports
- Online shopping purchases
- Business inventory
- Household goods
- Consolidated cargo shipments
The final assessment depends on customs regulations and the nature of the goods being imported.
Is RDL Different from Import Duty?
Yes.
The Railway Development Levy is separate from Import Duty.
When importing goods from the UK, several charges may apply, including:
- Import Duty
- Value Added Tax (VAT)
- Import Declaration Fee (IDF)
- Railway Development Levy (RDL)
- Excise Duty where applicable
Each charge is calculated separately according to Kenyan customs regulations.
Does RDL Apply to Air Freight and Sea Freight?
Generally, yes.
The Railway Development Levy can apply regardless of whether the goods arrive via:
Air Freight
Common for:
- Online shopping orders
- Electronics
- Small parcels
- Urgent shipments
Sea Freight
Common for:
- Containers
- Household goods
- Furniture
- Machinery
- Commercial cargo
The method of transport does not automatically exempt cargo from the levy.
Can Certain Imports Be Exempt?
Some imports may qualify for exemptions or special treatment under Kenyan law.
Examples may include:
- Certain government imports
- Approved development projects
- Humanitarian cargo
- Diplomatic shipments
- Goods specifically exempted by law
Eligibility depends on the applicable regulations and supporting documentation.
Does the UK-Kenya Trade Agreement Remove RDL?
No.
Even where goods qualify for preferential tariff treatment under the UK-Kenya Economic Partnership Agreement, the Railway Development Levy may still apply because it is separate from Import Duty.
Importers should not assume that trade agreement benefits automatically remove all import-related charges.
How Is RDL Paid?
The Railway Development Levy is normally paid during the customs clearance process through the Kenya Revenue Authority system.
Payment is typically made together with other customs charges before cargo is released.
Failure to pay assessed taxes and levies may result in:
- Clearance delays
- Cargo holds
- Storage charges
- Demurrage costs
Why Is Understanding RDL Important?
Many importers focus only on Import Duty and VAT when estimating costs.
However, the Railway Development Levy forms part of the total landed cost of imported goods.
Understanding RDL helps importers:
- Budget accurately
- Calculate expected clearance costs
- Avoid unexpected expenses
- Estimate total import costs before shipping
This is particularly important for businesses importing commercial stock from the UK.
Can UK World Cargo Help Estimate Import Charges?
Yes.
UK World Cargo assists customers with:
- Freight quotations
- Shipping cost estimates
- Customs guidance
- Air freight services
- Sea freight services
- Parcel consolidation
- Commercial cargo logistics
- Shipping documentation support
By understanding your shipment details before export, UK World Cargo can help you prepare for the customs clearance process in Kenya.
Common Goods Imported from the UK
Many customers import:
- Electronics
- Mobile phones
- Laptops
- Clothing
- Shoes
- Tools
- Furniture
- Vehicle parts
- Machinery
- Retail inventory
- Industrial equipment
Most commercial imports are subject to customs assessment, including the Railway Development Levy where applicable.
Why Choose UK World Cargo?
UK World Cargo provides dependable shipping solutions from the United Kingdom to Kenya.
Services include:
- UK warehouse address services
- Parcel receiving and storage
- Parcel consolidation
- Air freight shipping
- Sea freight shipping
- Cargo tracking
- Customs clearance support
- Door-to-door delivery
- Commercial freight solutions
Whether you are shipping a small parcel, a pallet, or a full container, UK World Cargo helps simplify the process from collection to delivery.
Final Thoughts
The Railway Development Levy (RDL) is currently charged at 2% of the CIF value of most imported goods entering Kenya from the United Kingdom and other countries. The CIF value includes the cost of the goods, freight charges, and insurance costs. RDL is separate from Import Duty, VAT, and the Import Declaration Fee and forms part of the total customs charges payable during clearance. Understanding how the levy is calculated helps importers estimate their total landed costs more accurately. UK World Cargo helps customers navigate the shipping and customs process from the UK to Kenya, providing professional support for both personal and commercial imports.
For more information or a detailed explanation, please call or WhatsApp
Abdi Haji at +44 7487 554202.