Kenya Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Kenya.

Tax Exemption

Tax exemption is offered on goods donated to charitable organisations, with the following exclusions: Passenger motor vehicles of a seating capacity of up to 26 persons Building materials Audio and audio visual electronic equipment Spare parts Office furniture and other office equipment and stationery Textiles, new and used clothing and footwear Maize, wheat, sugar, edible vegetable fats and oils, milk and rice.

PreShipment Application

This should be applied for from the Customs and Excise Department, Kenya Revenue Authority, P.O. Box 40160, Nairobi, Kenya.

Other Info

A charitable organisation is defined as a non-profit organisation registered or exempt from registration by the Registrar of Societies under section 10 of the Societies Act and approved by the Commissioner of Social Services, or registered by the NGO Coordination Board under the NGO Coordination Act 1990. These regulations came from Legal Notice No. 65 of the Customs and Excise Act of 10th June 1999 (amended 21st December 2001)


Customs and Excise Department, Kenya Revenue Authority


Regions / countries / territories

Africa: Kenya