Used personal effects, unexposed film, still and video cameras and their accessories (but not cine and slide projectors) may be temporarily imported free of duty. Cameras, video equipment and their accessories intended for commercial use, require a customs bond or a cash deposit equivalent to their assessed value.
Firearms can only be imported into Kenya with an import permit issued by the Central Firearms Bureau, Kenya Police Headquarters, Nairobi.
The import into Kenya of horticultural or agricultural products, or domestic pets, is not allowed except by special permits.
Various things that are bought in Kenya may be taxable. Shops do not charge Value Added Tax (VAT) on most retail sales although VAT is payable on certain luxury goods including radios and TV equipments. Meals and drinks taken in restaurants are subjected to VAT which is currently at 16 %. There is also Catering Training Levy, which supports Kenya’s national hotel and Tourism College. This is added to all accommodation and food bills but is included in prices charged at bars. Almost all services are also taxed.
For domestic and international airport, departure taxes are charged.