Section 14

Taxable value of imported goods

(1) The taxable value of imported goods shall be the sum of–

• (a) the value of the goods ascertained for the purpose of customs duty, in accordance with the East African Community Custom Management Act, 2004, whether or not any duty of customs is payable on the goods; 
• (b) to the extent not included under paragraph (a) – 
• (i) the cost of insurance and freight incurred in bringing the goods to Kenya; and 
• (ii) the cost of services treated as part of the imported goods under this section; and 
• (c) the amount of duty of customs, if any, paid on those goods.

(2) Unless the context otherwise requires, a supply of services that is ancillary or incidental to the importation of goods shall be treated as part of the importation.

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