Title What are the requirements for motor vehicle exemption as a returning resident?
Description

The key determining factors for qualification for exemption include among others;



  • Evidence of ownership and use of the vehicle for at least twelve months before return

  • The vehicle must not be more than eight years old from the date of manufacture.

  • Evidence of travel (i.e. Passport or an appropriate travel documentation)

  • The vehicle must be shipped into the country within ninety days or further period not exceeding 360 days upon approval by the Commissioner, of the return of the individual resident

  • The individual must not have enjoyed a similar exemption within last four years

  • The individual must be changing residence permanently

  • The household goods and personal effects should have been in personal use by the person in his/her previous residence before return to Kenya


In case of replacement of left hand drive motor vehicle, the following additional conditions will apply;



  • Evidence of disposal of the left hand drive vehicle

  • The current retail selling price of the replacement right hand drive vehicle should not exceed that of the previously owned left hand drive vehicle.

  • The country which one is returning from must be operating left hand drive vehicles.
Category Exemption (Customs)