VAT: 16% of the (CIF value + Import Duty + Excise Duty)
IDF: 2.25% of the CIF value or Ksh. 5,000, whichever is higher, is payable.
CIF – This is the customs value of the vehicle i.e. the Cost, Insurance & Freight paid for the vehicle.
The CIF value of the vehicle is also deduced from the Current Retail Selling Price (CRSP) of the vehicle