| Make | Model | Model Number | Drive | Engine | Body | Fuel | CRSP Price |
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🚘 CRSP Explained: Kenya Car Import Tax
When importing a used car into Kenya, one of the most important factors that determines how much tax you pay is the CRSP value. But what exactly is CRSP, and why does KRA use it instead of the commercial invoice from your supplier?
Let’s break it down.
📌 What Is CRSP?
CRSP stands for Current Retail Selling Price. It is a standardized price issued by the Kenya Revenue Authority (KRA) for each motor vehicle make, model, year, and specification. The CRSP reflects what that vehicle would cost brand new in the Kenyan market.
KRA updates the CRSP list regularly—usually twice a year—after conducting market research and consultations with industry stakeholders, including car dealers and valuation experts.
📈 How KRA Uses CRSP to Calculate Import Taxes
When you import a used motor vehicle, your total tax payable in Kenya is calculated based on the customs value, not necessarily what you paid the supplier.
To ensure fairness and prevent under-invoicing, KRA does not rely solely on the commercial invoice you present. Instead, they use the CRSP as a benchmark to determine the customs value.
The steps are:
- Start with CRSP (e.g. Ksh 3,524,152 for a Toyota Allion A15 G Plus)
- Apply depreciation based on age (e.g. 65% for an 8-year-old car)
- The result is your customs value
- All duties and taxes—Import Duty, Excise Duty, VAT, IDF, and RDL—are calculated based on this value.
⚖️ Example Scenario: Why CRSP Ensures Fairness
Let’s say two different importers bring in the same car:
Importer Vehicle Invoice Value (USD) KRA CRSP Value Importer A Toyota Allion A20 (2018) $12,000 Ksh 4,287,058 Importer B Toyota Allion A20 (2018) $10,500 Ksh 4,287,058
Even though Importer B got a better deal due to a relationship with the supplier, both will pay the same taxes in Kenya. Why?
Because KRA will use the CRSP of Ksh 4,287,058 to determine the customs value and apply the same tax formula for both.
🔍 Why CRSP Is Used Instead of Invoice Value
- ❌ Invoice manipulation is common, with undervaluation to avoid taxes
- ✅ CRSP removes discrepancies and levels the playing field
- ✅ Ensures government collects fair revenue
- ✅ Easier to audit, verify, and enforce
🔄 How CRSP Is Developed
KRA’s Customs and Border Control unit performs:
- Field research on retail prices of new vehicles in Kenya
- Consultations with local vehicle dealers
- Review of global pricing trends
- Stakeholder engagement (industry bodies, importers)
The result is a comprehensive, regularly updated list of CRSP values published on the KRA website. This list is used to compute taxes for all used car imports.
📥 Where to Find the CRSP List
The latest CRSP list is published on the official KRA website under Customs > Motor Vehicle Valuation. It’s also used by tools like our Vehicle Import Duty Calculator to ensure you get the most accurate tax estimates.
✅ Conclusion
Whether you’re importing one car or ten, understanding how CRSP impacts your total import cost is critical. Kenya Revenue Authority’s use of CRSP ensures that all importers are taxed fairly, based on objective and standardized vehicle values—not individual invoice bargains.
Use our calculator above to explore how CRSP affects your taxes, or browse the live CRSP values using the searchable table.