Bitumen Import Duty in Kenya
Last updated: 2026-10-02
Bitumen Import Duty in Kenya
Kenya applies an import duty of 0% on bitumen under HS Code 2713.20.00, as confirmed in the East African Community Common External Tariff (EAC CET). Importers still pay 16% VAT, 2% Railway Development Levy (RDL), and 1.5% Import Declaration Fee (IDF), bringing the effective tax load to roughly 19.5% of CIF value. On a typical 20,000 MT cargo priced at USD 480/MT CIF Mombasa, total taxes and levies land near USD 1.87 million.
Kenya Bitumen Import Duty Rates: Full Breakdown
Kenya's bitumen taxation sits inside the EAC CET framework, which Kenya applies alongside its own domestic levies. The table below shows every charge applied to a standard commercial bitumen import in 2025.
| Charge | Rate | Base | Applied to Bitumen? |
|---|---|---|---|
| Import Duty (EAC CET) | 0% | CIF value | Yes – duty-free |
| VAT | 16% | CIF + duty + levies | Yes |
| Railway Development Levy (RDL) | 2% | CIF value | Yes |
| Import Declaration Fee (IDF) | 1.5% | CIF value | Yes |
| Export Promotion Levy | 0.5% | CIF (some goods) | Not on bitumen |
| Excise Duty | 0% | — | Not applicable |
| Withholding Tax | 0–3% | Varies | Only for non-resident suppliers |
Key takeaway: bitumen is one of the most lightly taxed petroleum-derived products entering Kenya. There is no protective tariff and no excise duty, meaning landed cost is driven almost entirely by CIF price, freight, and currency movement, not by customs charges.
- HS 2713.20 covers petroleum bitumen and asphalt, including penetration grades (60/70, 80/100), viscosity grades (VG-10 to VG-40), and polymer-modified bitumen (PMB).
- Cutbacks and emulsions may fall under HS 2713.90 — still 0% duty but verify classification with a customs agent.
- Oxidised/blown bitumen for industrial use is typically classified under 2713.20 as well.
- Misclassification into HS 2710 (lubricating oils) can trigger 10% duty — a costly error worth avoiding.
Landed Cost Calculation: A Real 20,000 MT Example
To understand the true cost of bitumen import duty in Kenya, you need the full landed-cost math, not just the duty line. Here is a worked example using current market assumptions.
| Cost Component | Amount (USD) | Notes |
|---|---|---|
| FOB Price (20,000 MT @ 445/MT) | 8,900,000 | Origin: Iran, UAE, or Saudi Arabia |
| Ocean Freight to Mombasa | 900,000 | ~USD 45/MT, 12–18 days transit |
| Insurance | 45,000 | 0.5% of FOB |
| CIF Value | 9,845,000 | Customs valuation base |
| Import Duty (0%) | 0 | Duty-free |
| RDL (2% of CIF) | 196,900 | Railway Development Levy |
| IDF (1.5% of CIF) | 147,675 | Import Declaration Fee |
| VAT (16% of CIF+RDL+IDF) | 1,630,330 | Recoverable if VAT-registered |
| Total Taxes & Levies | 1,974,905 | ~20.1% of CIF |
| Port & Clearing Charges | 85,000 | KPA, KRA, agent fees |
| Total Landed Cost | 11,904,905 | Before inland transport |
- Per-MT landed cost: approximately USD 595/MT
- Effective tax rate: 20.1% of CIF (duty, RDL, IDF, VAT combined)
- VAT is recoverable for registered traders, reducing the real cash cost to about USD 344,575 (3.5% of CIF)
- Transit time: 12–18 days from Gulf ports, 25–35 days from Asia
Bitumen is not manufactured in Kenya. The country has no refinery producing penetration-grade bitumen at commercial scale following the conversion of the Mombasa refinery into a storage terminal in 2013. Kenya consumes roughly 300,000–400,000 MT of bitumen annually and imports 100% of it — mostly from Iran, the UAE, Saudi Arabia, and increasingly from India and South Korea. A protective tariff would directly raise the cost of road construction under the Kenya Roads Board and KeNHA programmes, so the EAC keeps bitumen at 0%.
Bitumen Import Duty Kenya vs Regional Comparison
Kenya's tax treatment is among the most competitive in East Africa, which makes Mombasa a transshipment hub for landlocked neighbours. Here is how the EAC compares.
| Country | Import Duty | VAT | RDL/Equivalent | IDF/Equivalent | Effective Load |
|---|---|---|---|---|---|
| Kenya | 0% | 16% | 2% | 1.5% | ~19.5% |
| Uganda | 0% | 18% | — | 6% (withholding) | ~24% |
| Tanzania | 0% | 18% | 1.5% (Railway) | 1.2% | ~20.7% |
| Rwanda | 0% | 18% | — | 5% | ~23% |
| DRC (via Mombasa) | 0% | 16% | — | 2% | ~18% |
Practical implication: Kenya remains the cheapest first point of entry in the EAC for bitumen, which is why Ugandan, Rwandan, Burundian, and Congolese buyers increasingly import through Mombasa and transit inland via the Northern Corridor. Transit cargo moving under a Customs Transit Document (CTD) can be exempted from Kenyan VAT if bonded and re-exported within 30 days.
- Uganda: imports ~120,000 MT/year, mostly via Mombasa and the Malaba border.
- Rwanda: ~40,000 MT/year, routed via Mombasa–Kigali (~1,600 km, 7–10 days).
- DRC (eastern): growing demand, ~50,000 MT/year, via Mombasa–Goma.
- Transit bond: required for goods passing through Kenya to landlocked neighbours.
Import Procedure & Timeline: Mombasa Port
Understanding the customs process prevents demurrage charges that can exceed USD 25,000 per vessel per day. Here is the typical flow.
| Step | Responsible Party | Duration |
|---|---|---|
| Pre-import declaration (IDF entry) | Clearing agent | 1 day before arrival |
| Vessel arrival & berthing | KPA | 0–2 days |
| Discharge to bitumen tanks (KPRL/private) | Terminal operator | 1–3 days |
| Customs valuation & duty assessment | KRA | 2–5 days |
| Payment of VAT/RDL/IDF | Importer | Same day |
| Physical verification (if flagged) | KRA + KEBS | 3–7 days |
| Release & loading to tankers | Agent | 1–2 days |
| Total clearance time | 7–14 days |
- KEBS requires a Certificate of Conformity (CoC) and pre-export verification (PVoC) — mandatory since 2015.
- Payment of duties must clear within 21 days of vessel arrival or storage charges apply.
- KRA iCMS (Integrated Customs Management System) is now the single window for entries.
- Bitumen is usually discharged into bulk storage tanks in Mombasa (e.g. at KPRL terminal or private facilities at Shimanzi), then re-loaded into road tankers for upcountry delivery.
- Bill of Lading
- Commercial Invoice & Packing List
- Certificate of Origin
- Certificate of Conformity (CoC) from KEBS-appointed inspection body
- Import Declaration Form (IDF) processed via TradeNet
- Tax Compliance Certificate & KRA PIN
Market Context: Demand, Pricing, and Suppliers
Kenya's bitumen market is driven almost entirely by public road spending. The Kenya Roads Board allocates roughly KES 80–90 billion annually to road maintenance and construction, of which a significant share goes to bituminous surfacing.
| Supplier Country | Share of Kenya Imports | Typical Grade | CIF Price Range (USD/MT) |
|---|---|---|---|
| Iran | ~35% | 60/70, 80/100 | 420–470 |
| UAE | ~25% | 60/70, PMB | 450–500 |
| Saudi Arabia | ~15% | 60/70 | 460–510 |
| India | ~10% | VG-30, VG-40 | 470–520 |
| South Korea | ~8% | PMB, PG grades | 500–560 |
| Others | ~7% | Various | Varies |
- Annual demand: 300,000–400,000 MT and growing at ~6% per year.
- Peak season: January–March and June–September (dry seasons for road works).
- Price volatility: CIF prices have ranged from USD 380/MT (2020 low) to USD 620/MT (2022 peak).
- Currency risk: ~40% of import contracts are priced in USD, exposing buyers to KES/USD swings.
- Government: KeNHA, KURA, KeRRA (road agencies), Kenya Roads Board (funding).
- Private importers: Multiple licensed petroleum and construction-material traders.
- Storage capacity: Mombasa has roughly 80,000–100,000 MT of bitumen tank capacity across KPRL and private terminals.
FAQ: Bitumen Import Duty in Kenya
Q1: What is the import duty on bitumen in Kenya?
Import duty on bitumen (HS 2713.20.00) in Kenya is 0% under the EAC Common External Tariff. However, importers still pay 16% VAT, 2% Railway Development Levy, and 1.5% Import Declaration Fee on the CIF value.
Q2: Is VAT charged on bitumen imports in Kenya?
Yes. VAT is charged at 16% on the sum of CIF value plus duty plus RDL plus IDF. Registered VAT traders can recover this input VAT, effectively reducing the real cash cost of the import to just the RDL and IDF.
Q3: How much does it cost to import 20,000 MT of bitumen into Kenya?
At a CIF price of USD 9.85 million, total taxes and levies are approximately USD 1.97 million, bringing landed cost to about USD 11.9 million, or USD 595/MT. If VAT is recoverable, the net tax burden drops to about USD 344,575.
Q4: How long does bitumen customs clearance take at Mombasa?
Typical clearance takes 7–14 days from vessel arrival to release. Delays arise from KEBS verification, customs valuation queries, or late duty payment. Storage charges apply after 21 days free time.
Q5: Can I import bitumen into Kenya duty-free for transit to Uganda or Rwanda?
Yes. Transit cargo moving under a Customs Transit Document through Mombasa can be exempted from Kenyan VAT and levies if bonded and re-exported within 30 days. Only transit handling fees and KRA bond requirements apply.
Calculate Your Exact Bitumen Import Cost with 6Tar
Import duty is only one line in a complex landed-cost equation. Freight rates, CIF pricing, VAT recovery, port storage, and inland transport all swing the final number by USD 50–150 per MT — often more than the tax itself.
Use the 6Tar cost calculator to model your specific cargo: enter tonnage, CIF price, supplier origin, and destination to get a full landed-cost breakdown in seconds. Whether you are importing 5,000 MT through Mombasa or 20,000 MT for a road programme, 6Tar gives you the numbers you need to negotiate with confidence.
Start your calculation with 6Tar today — know your true bitumen cost before you sign the contract.