KRA IDF Declaration Process: Step-by-Step Guide for Kenyan Importers
19 August 2026 · By Heights Cargo · Customs & Clearance
IDF (Import Declaration Fee) in Kenya: What It Is and How Much You Pay
The Import Declaration Fee (IDF) is one of the less discussed but unavoidable costs of importing into Kenya. It is charged by the Kenya Revenue Authority (KRA) on most imports and must be paid before your goods are released.
This guide explains what IDF is, how much it costs, when it applies, when you might be exempt, and how it fits into your overall landed cost.
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What Is IDF?
IDF (Import Declaration Fee) is a levy charged by KRA on most goods imported into Kenya. It is separate from customs duty and VAT. Its purpose is to fund KRA's customs administration and border control operations.
IDF is regulated under the Finance Act and is currently set at 2.25% of the customs value of your goods, with a minimum of KES 5,000.
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How IDF Is Calculated
IDF = Customs Value × 2.25%
Where Customs Value = Invoice price + freight + insurance to the port of entry.
IDF Example
| Item | Value |
|---|---|
| Invoice price (FOB Shanghai) | USD 10,000 |
| Freight to Mombasa (sea) | USD 800 |
| Insurance | USD 100 |
| Customs value | USD 10,900 |
| IDF (2.25%) | USD 245.25 |
IDF is calculated on the full customs value, not just the product price.
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IDF Minimum and Maximum
| Rule | Amount |
|---|---|
| Standard rate | 2.25% of customs value |
| Minimum IDF | KES 5,000 |
| Maximum IDF | No statutory maximum, but some agreements cap it |
Even if your 2.25% calculation comes to less than KES 5,000, you pay the minimum.
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When Is IDF Required?
IDF applies to most imports entering Kenya through:
- Mombasa port (sea freight)
- JKIA (air freight)
- Namanga and other border posts (road freight)
IDF is typically not required for:
- Transit cargo (goods passing through Kenya to another country)
- Humanitarian aid and donations (under specific conditions)
- Some government imports under specific acts
- Diplomatic imports
Your clearing agent will confirm whether IDF applies to your specific shipment.
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How IDF Is Paid
IDF is paid electronically through KRA's iPay system. Your clearing agent or freight forwarder pays IDF on your behalf as part of the customs entry process.
The payment is made before KRA will assess and release your goods. If IDF is not paid, your cargo remains at the port or airport.
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IDF in Your Landed Cost Breakdown
| Cost Component | Example (USD 10,000 FOB China) |
|---|---|
| Product cost | USD 10,000 |
| Freight (sea LCL) | USD 800 |
| Insurance | USD 100 |
| Customs value | USD 10,900 |
| Customs duty (25%) | USD 2,725 |
| IDF (2.25%) | USD 245.25 |
| VAT (16% of 10,900+2,725+245.25) | USD 2,219.24 |
| Clearance agent fee | USD 300 |
| Mombasa handling | USD 200 |
| Delivery to Nairobi | USD 400 |
| Total landed cost | USD 16,689.49 |
IDF represents about 1.5% of the total landed cost in this example. It is small relative to duty and VAT but cannot be ignored.
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Common Questions About IDF
Q: Can I negotiate IDF? No. IDF is a statutory charge set by KRA. It is not negotiable.
Q: Is IDF refundable? No. IDF is a tax levy, not a deposit.
Q: What if I under-declare customs value? KRA will reassess and penalise you. Under-declaration attracts a penalty of the duty evaded plus interest.
Q: Can I pay IDF myself directly? Yes, through KRA's iPay system, but most importers use their clearing agent for convenience.
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How Heights Cargo Helps
When we prepare your landed cost estimate, we include IDF as a separate line so you can see exactly where your money goes. We do not inflate IDF or hide it in other charges.
Get your landed cost estimate: Use our rate calculator at <a href="https://heightscargo.com/rates">https://heightscargo.com/rates</a> or WhatsApp +254 769 955 505.
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IDF and the Rate Calculator
Our rate calculator provides freight + handling estimates. For a full landed cost including duty, IDF, and VAT, send us your supplier invoice and HS code on WhatsApp. We will build the complete breakdown before you commit to buying.
Contact: inquiry@heightscargo.com or +254 769 955 505.