What Has Changed?
The Finance Act, 2026 revised exemptions under the Import Declaration Fee (IDF) and Railway Development Levy (RDL).
Aircraft and Related Goods
The exemption covering goods under Chapter 88 was narrowed to specified categories, including goods under tariff headings 8802.30.00 and 8802.40.00.
Imported Mobile Phones
The proposed exemptions for imported cellular and other wireless telephones were not adopted. The existing IDF and RDL framework therefore remained applicable.
LPG Storage Infrastructure
The Act provided exemptions for goods used to construct LPG storage tanks and related infrastructure, subject to:
- Investment in Kenya of at least KSh 5 billion; and
- A recommendation by the Cabinet Secretary responsible for energy.
What this means: The changes narrowed certain aircraft-related exemptions while providing targeted tax relief for qualifying large-scale LPG infrastructure investments.
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