How much duty can I expect to pay on importation of a second hand motor vehicle?

The duty payable on the importation of a motor vehicle is as follows:

• Import Duty: 25% of the CIF value of the vehicle
• Excise Duty: 20% of the (CIF value + Import Duty)
• VAT: 16% of the (CIF value + Import Duty + Excise Duty)
• IDF: 2.25% of the CIF value or Ksh. 5,000, whichever is higher, is payable.

CIF – This is the customs value of the vehicle i.e. the Cost, Insurance & Freight paid for the vehicle.
The CIF value of the vehicle is also deduced from the Current Retail Selling Price (CRSP) of the vehicle