KRA CRSP Explained: How Kenya Values a Used Car (2026)

KRA does not charge duty on the price you paid in Japan. It works out the customs value of an imported used car from its Current Retail Selling Price (CRSP) list, reduces that value for the car’s age, and then calculates duty and taxes on the result. So the same model, engine and age usually ends up with the same value for duty, whatever the price on your invoice.

What is CRSP?

CRSP stands for Current Retail Selling Price. It is the price KRA lists for a vehicle as if it were new.

KRA publishes the list as a spreadsheet on its website. For each vehicle it shows the make, model, model number (the Japanese model code, where given), transmission, drive (2WD or 4WD), engine capacity, body type, weight, seating, fuel and the CRSP in Kenya shillings. There are separate sheets for vehicles, motorcycles, and tractors and graders.

KRA says the system is based on the WTO Agreement on Customs Valuation, which Kenya applies through Section 122 and the Fourth Schedule of the East African Community Customs Management Act, 2004.

How KRA turns CRSP into a value for duty

In short: KRA starts from the list price, reduces it for age, and takes out the taxes already built into a retail price. The result is the customs value. Duty and taxes are then calculated from it.

1. Find the car on the list. KRA matches your car to an entry by make, model, model code, engine size and the other details above.
2. Reduce the value for age. KRA applies depreciation based on the number of years since the date of manufacture or the year of first registration. An older car gets a bigger reduction. Cars imported directly and cars already registered in Kenya are treated differently.
3. Take out the built-in taxes. A retail price already includes duty and taxes, so KRA’s template removes them to reach the customs value. KRA’s own guidance says the customs value of a used vehicle is worked out from its CRSP.
4. Calculate duty and taxes. Import duty, excise duty, VAT, the Import Declaration Fee and the Railway Development Levy are then worked out, starting from that customs value. Engine size and fuel type decide which excise band applies.

KRA changes rates from time to time, so we don’t quote them. KRA’s own template marks every calculation as a “guideline subject to verification”.

The age rule comes first, though. In 2026 Kenya accepts only cars first registered on or after 1 January 2019, and the 2027 cut-off has not been announced as of 5 October 2026. Read Kenya’s car import age limit explained before you pick a car. A 2019-registered car must arrive in Kenya by 31 December 2026, so for orders late in the year you can browse our 2020 and newer stock. Ask our office to confirm the first registration date before you pay.

Which CRSP list applies now?

The newest list on the KRA website is the one KRA announced on 30 May 2025 for use from 1 July 2025. It is the first full update since 2019.

Car importers challenged it, and in June 2025 the High Court suspended the new schedule pending a hearing. In September 2026 KRA said that motor vehicle valuation “is currently before the Court”. We have not found a final ruling as of 5 October 2026.

So before you buy, ask your clearing agent which values KRA is applying to cars arriving now, and watch KRA’s public notices for changes. The way the system works, explained above, is the same whichever list applies.

Why the price you paid does not set your duty

Because KRA starts from the CRSP list, a lower price in Japan does not mean lower duty in Kenya.

The list has no column for mileage, auction grade or the condition of the car. Two cars with the same model code, engine and age normally get the same customs value, even if one cost much less at auction. That is why some buyers are surprised: a good deal in Japan can still carry a large duty bill at Mombasa.

It also works the other way. Paying a little more for a better car with a full service history does not usually raise your duty.

To see how our price, shipping and your government’s charges fit together, read how much a car from Japan really costs and FOB, C&F and CIF explained.

How to check a car on the CRSP list before you buy

Do this before you pay. It takes a few minutes and avoids most surprises.

1. Get the exact details from us. Ask for the model code, engine capacity, fuel type, drive, body type, and the dates of manufacture and first registration. The model code is the most important detail, because one model name often has many entries with different values.
2. Download the list. Open the CRSP list (July 2025) from the KRA website and search for the make and model code. Some makes have no model number on the list, so match by model name and engine as well.
3. Match carefully. A hybrid, a 4WD version or a different engine is a separate entry. A close match is not the same as the right match.
4. Ask for an estimate. Give the details to a licensed clearing agent and ask for a written estimate of duty and taxes. You can also use our landed cost checklist to list every cost you need to ask about.
5. Then decide. If the total does not fit your budget, choose another car before you pay, not after it has shipped.

What if your car is not on the list?

Some models are missing. KRA says this is because they were not found in the Japanese Yearbooks or Goo-net, the sources it used, and that it will keep updating the list.

If you cannot find the car, ask your clearing agent how KRA will value it, or write to KRA’s valuation team at valuation@kra.go.ke before you buy. Don’t guess from a similar model.

Paying safely

Duty is paid to KRA in Kenya. The car price is paid to the exporter in Japan. Never mix the two.

At Autocom Japan, you pay the full price by bank transfer to our company account in Japan, in the name of Autocom Japan Inc. Our Mombasa and Nairobi offices can help with documents and questions, but they do not accept cash or any payment, and no one from Autocom collects duty for KRA. If anyone asks you to send “duty” or “clearing” money to a personal account, stop. Read how to avoid scams when buying cars from Japan.

For the full process, from choosing a car to number plates, see how to import a car from Japan to Kenya, the documents you need at Mombasa and the Kenya import rules hub.

Frequently asked questions

What does CRSP mean on a KRA duty estimate?

Current Retail Selling Price. It is KRA’s listed price for the vehicle as if new, which KRA reduces for age to get the customs value used for duty.

Is duty calculated on the price I paid in Japan?

No. KRA works out the customs value from the CRSP list, not from your invoice. A lower price in Japan does not lower the duty.

Which CRSP list is in use in 2026?

The newest list on the KRA website is the July 2025 list. The High Court suspended it in June 2025 and the case was still before the court in September 2026, so ask your clearing agent which values KRA is applying when your car arrives.

My car’s model is not on the CRSP list. What now?

Ask a licensed clearing agent or KRA’s valuation team how it will be valued before you pay for the car. Do not assume it will use a similar model’s value.

Can Autocom tell me the exact duty?

No. Duty is set by KRA at clearing, so we don’t quote it. We can give you the model code, engine size and first registration date from the Japanese documents, and the year of manufacture where it is available, for a clearing agent’s estimate.

Sources

• KRA: Current Retail Selling Price (CRSP) for Used Motor Vehicles (public notice, 30 May 2025)
• KRA: Clarification on implementation of revised CRSP list for used motor vehicles (press release, 6 Jun 2025)
• KRA: New CRSP list, July 2025 (Excel) (checked 5 Oct 2026)
• KRA FAQ: duty on importation of a second-hand motor vehicle (shows older rates; checked 5 Oct 2026)
• Business Daily: Court suspends KRA’s new tax calculator for used vehicles (Jun 2025)
• Kenyans.co.ke: KRA statement, vehicle valuation before the court (7 Sep 2026)