Kenya

You're traveling with a GoPro Hero 12 and its dive housing (total value ~USD 600, used equipment). In Kenya, your used gear enters duty-free as personal effects, with no value cap. However, declaration via Form F88 is mandatory for accompanied baggage valued over USD 500: fill it out upon arrival (Nairobi JKIA or Mombasa) indicating the used nature of the equipment. Keep your invoices or time-stamped photos proving prior use. If your action cam is new (bought just before departure), it falls under the USD 2,000 duty-free allowance for new goods (tourists ≤ 3 months). Main risk: an officer might suspect local resale if the original packaging is intact — unbox everything before travel. Customs clearance is generally smooth for this profile.

With a Sony A6700 in an Ikelite housing, two strobes, and lenses (value ~USD 3,500), you exceed the F88 threshold of USD 500: declaration upon arrival is imperative. Good news: if all your equipment is visibly used, it enters duty-free as personal effects with no cap. Present a detailed inventory (make, model, serial numbers, value) and proof of purchase prior to travel. Note that digital cameras (HS 8525) have been duty-exempt in Kenya since 2009, but IDF (2.5%), RDL (2%), and VAT (16%) would apply to new equipment outside the duty-free allowance. Risks: absence of scratches and new packaging can trigger taxation or a bond. Allow an extra 30 minutes at the red channel and keep the stamped F88 for departure.

Your full-frame Nauticam setup with aluminum arms, two high-end strobes, and macro/fish-eye lenses (value ~USD 12,000) will attract attention. Kenya does not accept the ATA Carnet: opt for the KRA temporary import procedure with a KSH 30,000 (~USD 230) security bond, refundable upon departure, subject to Commissioner approval. Prepare a complete inventory with serial numbers and photos, declare via F88, and explicitly request the temporary import regime at the customs office. Re-export must occur within 12 months. If the equipment is clearly used and personal, the personal effects exemption is still possible, but the high value may raise suspicions of commercial activity (commercial filming requiring a Kenya Film Commission permit). Risks: equipment impoundment, increased bond for unaccompanied equipment. Arrive early and keep all stamped receipts to reclaim the bond.

Do I need to fill out Form F88 even if my equipment is used and exempt?

Yes. The F88 is mandatory when the value of goods in accompanied baggage exceeds USD 500, regardless of exemption. It documents the temporary entry of your equipment and facilitates hassle-free departure. Keep the stamped copy throughout your stay and present it upon departure.

Does Kenya accept the ATA Carnet for my underwater photo equipment?

No, Kenya is not a member of the ATA system. The alternative is the KRA temporary import procedure: a KSH 30,000 (~USD 230) bond for accompanied equipment, refundable upon departure after Commissioner approval. Re-export must occur within 12 months. Prepare a detailed inventory and serial numbers.

What taxes apply if I exceed the USD 2,000 duty-free allowance with new equipment?

Digital cameras and video recorders (HS 8525) are exempt from customs duties, but IDF at 2.5%, RDL at 2%, and VAT at 16% apply. Cameras classified under HS 9006 also incur an additional 25% EAC common external tariff. Used personal equipment remains duty-free with no value cap.