The Kenya Revenue Authority (KRA) is set to roll out a revised Current Retail Selling Price (CRSP) list for motor vehicles, marking the first update to the pricing guide since 2019. The CRSP plays a critical role in determining the taxes levied on imported used vehicles, making this revision a significant development for car importers, dealers, and consumers.
According to KRA, the revised CRSP reflects recent economic shifts, including fluctuating exchange rates, increased import and excise duty rates, and the entry of new vehicle models into the market. The update comes after years of stakeholder engagement and legal setbacks that had stalled previous attempts to review the list.
In a statement, the Authority clarified that the customs valuation of imported vehicles is grounded in the World Trade Organization’s (WTO) Agreement on Customs Valuation. This international framework, adopted under Kenya’s East African Community Customs Management Act (EACCMA), 2004, guides how customs value is calculated.
The CRSP represents the price of a brand-new vehicle model and serves as a reference point when valuing used vehicles. The valuation is adjusted for depreciation based on the age of the car. Initially adopted to resolve valuation disputes and improve transparency, the CRSP system is meant to ensure fairness and predictability in import tax calculations.
KRA noted that despite efforts to update the CRSP in 2020, legal challenges brought by industry players halted the process, leaving the 2019 CRSP in place. Since then, market dynamics have shifted significantly.
The Kenyan shilling has weakened—from Kshs. 100 to the US dollar in 2019 to about Kshs. 130 in 2025—while import duty has risen from 25 percent to 35 percent. Excise duty on some vehicle types has also increased to 35 percent, up from a maximum of 30 percent in 2019.
“These changes, alongside the introduction of newer and more advanced car models, necessitated a comprehensive review,” said KRA.
In line with a court directive, KRA embarked on a consultative process involving key stakeholders such as the Kenya Auto Bazaar Association (KABA), Car Importers Association of Kenya (CIAK), and Kenya International Freight Forwarders & Warehousing Association (KIFWA).
At a joint technical meeting held in January 2025, stakeholders agreed on Terms of Reference, data sources, and the methodology for the review. While Japanese Yearbooks served as the primary source, the review team also used data from Goo-net to cover models not listed in the yearbooks.
A validation meeting in May 2025 allowed stakeholders to review the draft list and provide additional feedback. The new CRSP now covers over 5,200 unique vehicle models, a significant increase from the 3,000 listed in the 2019 version. Unlike the previous edition, which primarily focused on engine capacity and drivetrain, the 2025 CRSP considers detailed specifications such as trim levels and vehicle performance.
However, KRA acknowledged that some models remain missing due to gaps in the data sources used. The Authority assured stakeholders that the list would be updated continuously as new data becomes available.
KRA emphasized that the revised CRSP is the outcome of an inclusive, transparent, and data-driven process, aimed at aligning tax policy with prevailing market conditions while ensuring stakeholder voices are heard.
“The new CRSP list is a product of extensive consultations and reflects our commitment to a fair, predictable, and collaborative vehicle valuation process,” the Authority concluded.
The updated CRSP list will be published on the KRA website, where it will be accessible to the public and subject to ongoing revisions.