An IDF must be applied for and obtained from the Kenya Revenue Authority for any commercial importation, the importer is responsible for applying for the IDF, but may consult us for purposes of customs classifications which form the back bone of the information drawn from the Pro- Forma invoice.
The IDF Fee is 2.25% of the C.I.F value of goods. A minimum payment of Ksh 5000.00 is payable for the IDF to be issued, while the difference if any will be paid alongside the import Taxes.
May set conditions such as the following:
1. VALUE: The IDF gives the indication as to whether the values declared there on are final. If not final, then an appraisal of value must be sort within the valuation section of the customs services Department. In this case, a complete set of the shipping documents will be attached to the appraisal of the value request form following which a value certificate is issued. The process could involve physical verification of the goods.
2. QUALLITY/ QUANTITY: Other control bodies, such as the Kenya Bureau of Standard, Public Health Department. Department of Agriculture (KEPHIS) and Mines &Geology Department may be asked to determine if the expected standard have been met, incase suspicion , tests may be carried out and certificate / permit issued under this criteria. Test certificate from accredited bodies may be requested.
3. CLASSIFICATION: The customs service department may be asked to determine the correctness of the classification for purposes of collection of correct Taxes. This may involve physical verification or computer scanning
4. PRE- VERIFICATION: All items originating from Dubai, Hong Kong and China including Textile, Electronic Motor Vehicles & Spares will be subjected to pre-verification by the customs valuation section who will accordingly issue a certificate to the effect.