KRA Introduces New CRSP Schedule for Used Motor Vehicles
The Kenya Revenue Authority (KRA) has revised its Current Retail Selling Price (CRSP) schedule for used vehicles for the first time since 2019, impacting duty for importers and buyers.
CN Quick Facts
- KRA’s revised CRSP schedule is the first update to used-vehicle customs valuation since 2019
- Import duty on the CRSP base rose from 25% to 35%; excise duty for some units rose to a maximum of 35%, up from 30%
- The updated list now includes over 5,200 unique vehicle models, up from roughly 3,000 in the 2019 list
- Higher CRSP values raise the customs base used to calculate duty, excise, and VAT on imported used vehicles
Editor’s Note (updated): The revised schedule was briefly suspended by the High Court in a case filed days before its planned 1 July 2025 rollout – see our related coverage on the legal challenge to its rollout. That suspension has since lifted, and the updated CRSP list is in active use as of this update, now covering more than 5,200 vehicle models.
The Kenya Revenue Authority (KRA) has implemented the first major revision to its Current Retail Selling Price (CRSP) schedule since 2019, directly affecting how much duty importers and buyers pay on used vehicles.
KRA Introduces New CRSP Schedule for Used Motor Vehicles: What It Means for Buyers and Importers
The Current Retail Selling Price is the standardised pricing framework KRA uses to determine the customs value of a used vehicle at import – effectively, what KRA believes an equivalent brand-new vehicle would cost in a Kenyan showroom today. That figure, adjusted for the vehicle’s age, forms the base for calculating import duty, excise duty, and VAT. A higher CRSP means a higher tax bill, even if the buyer paid less for the actual vehicle abroad.
What changed in the new CRSP schedule?
KRA says the review was necessary to reflect economic shifts since 2019 – the exchange rate has moved from roughly KSh 100 to the US dollar to around KSh 130, import duty on the CRSP base has risen from 25% to 35%, and excise duty for some vehicle categories has climbed to a maximum of 35%, up from 30%. The authority also says many newer, more advanced models entering the Kenyan market were simply missing from the 2019 list.
The updated schedule now covers more than 5,200 unique vehicle models, compared to about 3,000 in the outgoing list. KRA states some models could not be included because they weren’t found in the data sources used, but says the list will continue to be updated on its website as gaps are identified. Individual model prices moved significantly under the new schedule – for example, a Toyota Vitz Hybrid F is valued at KSh 3,440,622, a Toyota Prado TX-L-E4 at KSh 9,095,659, and a Mazda CX-5 20S at KSh 6,839,016.
KRA states this update follows extensive engagement with stakeholders, including official franchise dealers who supplied production, freight, insurance, and tax cost data used to build the new figures.
How will this affect car buyers and importers?
Impact on importers and dealers: Higher duty costs squeeze profit margins on imported units, and dealers are likely to lean toward models with lower CRSP valuations or shift focus toward locally used vehicles to stay competitive.
Impact on buyers: Expect higher landed prices on imported used vehicles overall, with an uneven effect across models – some categories saw sharper CRSP increases than others. A rising CRSP could also push more buyers toward the local used-car market as a cheaper alternative.
Impact on vehicle variety: Higher duty on certain categories may slow the volume of those models entering the country, narrowing the range of imported options available to Kenyan buyers over time.
Key Details
- Framework: Current Retail Selling Price (CRSP), used to determine customs value for import duty, excise duty, and VAT
- Legal basis: Customs valuation under Section 122 and the Fourth Schedule of the East African Community Customs Management Act (EACCMA), 2004, itself based on the WTO Agreement on Customs Valuation
- Last revised: 2019 (previous list); revised list dated May 2025
- Coverage: Over 5,200 unique models, up from roughly 3,000
- Duty change: Import duty on the CRSP base up from 25% to 35%; some excise duty categories up to a maximum of 35%, from 30%
- Sample valuations: Toyota Vitz Hybrid F – KSh 3,440,622; Toyota Prado TX-L-E4 – KSh 9,095,659; Mazda CX-5 20S – KSh 6,839,016
- Planned effective date: 1 July 2025
Background
KRA’s CRSP has a history of legal friction. In 2020, an earlier attempt to revise the list was contested in court, and the 2019 figures remained in place for years as a result. That earlier case reportedly turned up its own discrepancies – including a new Subaru Forester valued by KRA at KSh 6.39 million against an actual showroom price of KSh 4.38 million, adding over KSh 1 million to a buyer’s tax bill.
The 2025 revision followed renewed stakeholder engagement, ordered in compliance with that earlier court process, before KRA published the updated circular in May 2025.
What’s Next?
KRA has indicated the CRSP list will continue to be updated as missing models are identified. Whether the schedule takes effect as planned on 1 July 2025 depends on a separate legal challenge already underway – CarNews KE is tracking that development in a follow-up article.
Conclusion
The revised CRSP schedule represents the most significant change to used-vehicle import taxation in Kenya since 2019. Importers and buyers budgeting for a used import should check their specific model against the new CRSP list, since valuations vary significantly by make and model, and should watch for confirmation of whether the 1 July effective date holds.
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