Kenya Tradex helps importers assess exemption eligibility, organise supporting documents and coordinate the customs exemption process for returning residents, persons with disabilities, Pro 1B or first-arrival shipments and qualifying goods under the Fifth Schedule of EACCMA.
Reviewed July 25, 2026 | KIFWA Member No: M2294 | Customs License: CAL/001526/24
Exemption eligibility depends on the importer, consignee, goods, supporting documents and the specific legal or approval route. We start by identifying the correct category before any customs entry or shipment decision is made.
Kenyan citizens permanently changing residence back to Kenya may qualify for one personal-use motor vehicle and certain personal or household effects, subject to KRA conditions.
Persons living with disabilities may apply for a personal-use vehicle exemption through the required KRA and NCPWD process, medical evidence and physical verification.
Applicable diplomatic, first-arrival and entitled-person files may require Pro 1B or other authority documentation linked to the importer’s status, contract and goods.
The Fifth Schedule to EACCMA contains specific and general exemptions for qualifying persons, institutions and goods. The correct paragraph and evidence must be established for each file.
Master-list or project approval does not automatically clear every shipment. Each consignment still needs matching documents, entry treatment and any required bond or exemption follow-up. See our CB1, CB1A and CB10 customs bond support for the security and discharge requirements that may apply.
We help organise the file for the clearing process, follow up on missing evidence and coordinate the exemption processing and release through customs.
Exemption processing can fail when a shipment is treated as automatically duty-free without matching the importer, goods, timing and approval evidence. Our role is to make the application file coherent before submission.
The exact list depends on the exemption category. These are practical starting points for a file review.
| Exemption route | Documents to prepare | Important checks |
|---|---|---|
| Returning resident | Passport and travel evidence, residence/work permit, PIN, invoice, bill of lading or airway bill, packing list, one year vehicle ownership and use evidence. | Permanent change of residence, vehicle age(not more than 8 years), category(personal use), vehicle owned for atleast 1 year and arrives in Kenya within 90 days of arrival. |
| NCPWD vehicle | Application letter, medical certificate, disability recommendation, NCPWD ID, driving licence or nominated-driver documents, invoice, bill of lading, tax documents and proof of payment. | Personal-use vehicle, physical verification, vehicle modification or suitability, previous exemption and current KRA/NCPWD requirements. |
| Pro 1B / first arrival | Pro 1B or authority document where applicable, passport, contract or status evidence, invoice, bill of lading or airway bill and packing list. | Qualifying person or institution, contract period, approved goods and applicable Fifth Schedule paragraph. |
| Fifth Schedule goods or project file | Approval or authority letter, project award/master list, invoice, packing list, transport documents, consignee details and exemption trail. | Goods must match the approved basis; shipment-level clearance and any security bond may still be required. |
Share the importer profile, cargo details, invoice, transport document and any approval, medical, residence or authority documents already available.
We distinguish returning resident, NCPWD, Pro 1B, first-arrival, project, privileged-person or other Fifth Schedule routes before advising on the next step.
We identify missing evidence, mismatched names or quantities, timing risks and the documents that need to be obtained before submission to customs.
The clearing process aligns the exemption approval, customs entry, release documents and any bond or approval follow-up required for the shipment.
Where the file has a perfection, re-export, extension, cancellation or discharge condition, we help keep the closing evidence organised.
An approved exemption may cover specified taxes or duties, but levies, port charges, storage, transport, inspection or other costs can still apply. The exact treatment must be confirmed for the file.
NCPWD, the Ministry of Foreign Affairs, the National Treasury or KRA Customs and Border Control may have the final approval role. We can prepare and coordinate the exemption processing, but cannot replace government decision.
Returning-resident and first-arrival files can have shipment and arrival windows. Project and bond files can have perfection deadlines, and an exemption should not be assumed after goods have already shipped or taxes have been assessed.
Eligibility usually depends on the named importer, consignee, vehicle, goods and approval basis. An approval is not transferable to another person, shipment or unrelated consignment.
Description, classification, quantity, value and consignee details should align with the approved exemption basis. Substituted, additional or misdescribed goods may require fresh review and may lose the intended treatment.
Some project, conditional or temporary relief files require a CB1, CB1A, CB10 or another security arrangement, followed by perfection, extension, cancellation, re-export or discharge evidence.
A returning resident may qualify for one personal-use vehicle if the applicable conditions are met. KRA checks residence, return, ownership and use, vehicle limits, timing and previous exemptions.
Do not assume that two routes can be combined. KRA guidance says a person cannot have more than one duty-free vehicle exemption simultaneously; the correct route must be assessed for the individual file.
No. Pro 1B is relevant to applicable diplomatic or first-arrival documentation and must match the person’s status, contract, goods and authority route.
No. Shipment-specific documents, customs entry treatment, exemption processing and any bond perfection or release conditions still need to be handled.
Send your ID or passport, importer status, invoice, bill of lading or airway bill, packing list, vehicle or goods details and any approval, medical, residence or authority documents.
No. We can help assess, prepare and coordinate the file, but approval depends on the relevant authority and the evidence supporting the exemption.
Exemption files often connect to vehicle import, customs consultancy, customs bonds and final clearance.
Send the importer profile, cargo or vehicle details and the documents you already have. Kenya Tradex will help identify the likely route and the next practical step before shipment or clearance.
Chat with the exemptions desk