Obscene photography is forbidden. It is an offense to photograph the National flag, the President, state lodges, soldiers, prisons and convicts and military barracks.
You must state on the Passenger declaration form, in $US, what you actually paid for each item. The price must include all taxes. If you don't know for sure, estimate. If you did not buy the item yourself - for example, if it is a gift - estimate its fair retail value in the country where you received it.
Kenya Revenue Authority (KRA) has set maximum duty collected on personal effects at KHS 50,000 (US$ 500) in its latest bid to speed up clearance of passengers at the international airports.
Remember: even if you used the item you bought on your trip, it's still dutiable. You must declare the item at the price you paid or, if it was a gift, at its fair market value.
> PROHIBITED ITEMS:
Fake money, pornographic material /indecent articles, narcotic drugs, used tyres for light commercial vehicles...> RESTRICTED ITEMS:
Unworked precious metals and precious stones, ivory worked or unworked, spent cartridges, historical artifacts...
Firearms and ammunition cannot be imported without an import certificate from the Central Firearms Bureau (PO Box 30263, Nairobi, Kenya).
Complete list of restricted items: click here.
Household effects conditionally included are duty-free. These include such items as carpets, paintings, tableware, linens, and similar household furnishings; tools of the trade, professional books, implements, and instruments. For Customs purposes, clothing, jewelry, photography equipment, portable radios are considered personal effects but cannot be brought in duty-free as household effects. However, duty is usually waived on personal effects more than one year of age.
Consumables in small amounts of 1 liter of alcohol, a 250cl of perfume, 50 cigars, 200 cigarettes or 250g of tobacco are allowed duty free.
Donations into the country are taxable unless exemptions are sought and can produce a Pro 1B or exemption letter from the ministry of National Treasury. Donations for medicines and medicaments need to be cleared by the Pharmacy and Poisons Board before entry into the country.
Items that are brought in as temporary importation for repair need to be declared in a C510 document before the goods enter the country. Goods for exhibition and return in an unaltered state need to entered in a C500 document before the goods enter the country this includes goods for exhibition, gowns for fashion shows, artwork etc.
Filming equipment may be allowed into the country on a temporary basis. However the importer must make an application to the commissioner for permission to enter the equipment on temporary importation and:
a) Undertake to export the equipment within such period not exceeding twelve months from the date of importation. However this period may be extended on application to the Minister for Finance through the Commissioner.
b) Pay a non-refundable fee of 1% of the value of the goods or Ksh 30,000 whichever is lower