2025-05-30
KRA: July 2025 CRSP announcement
Announces the July 2025 reference schedule. This does not establish its applicability to every assessment today.
Read the official source ↗The source behind the number
Know what each rule supports.
See the evidence, the supported workbook branches and the questions that still need review.
Current customs assessments are not enabled. The calculator reproduces selected July 2025 workbook templates. The source review is evidence tracking, not an approval of current valuation or import eligibility.
Ordinary motor vehicles
Three workbook excise branches with confirmed HS heading, fuel and capacity checks. Import duty, VAT, IDF and RDL remain the workbook values.
Direct-import depreciation
Uses the difference between illustration year and year of first registration, following the workbook counter. It is not an exact elapsed-age calculation or import eligibility decision.
Previously registered scenario
The workbook has a separate depreciation table. Automatic date mapping and the permitted legal use cases remain unverified.
Electric vehicles & prime movers
Duty labels and formulas disagree in the supplied template. These branches remain unavailable.
Motorcycles
The fixed excise label and entered value differ. Applicable dated charges and exemptions need confirmation.
Heavy machinery
Direct-import VAT references cells in the other scenario. The calculation must be resolved before enabling it.
Hybrids, exemptions & other special uses
Do not infer eligibility, an exemption or a normal tax rate from a catalogue fuel label or model name.
The direct-import depreciation helper
The helper subtracts the year of first registration from the year of the illustration date. This follows the workbook’s year counter; it does not calculate exact elapsed age. At a calendar-year change, the counter changes. Values outside these bands require a documented manual input. This is separate from any import age-limit decision.
| Published band | Depreciation |
|---|---|
| More than 1, up to and including 2 years | 20% |
| More than 2, up to and including 3 years | 30% |
| More than 3, up to and including 4 years | 40% |
| More than 4, up to and including 5 years | 50% |
| More than 5, up to and including 6 years | 55% |
| More than 6, up to and including 7 years | 60% |
| More than 7, up to and including 8 years | 65% |
Example: illustration year 2025 − first-registration year 2018 = counter 7, mapping to 60%. This does not establish eligibility to import that vehicle.
Primary sources reviewed
2023-08-31
KRA: treatment of used motor vehicles
Uses the year of first registration and publishes seven depreciation bands, effective 1 September 2023. Those bands match TEMPLATE 2025 B3:C9.
Read the official source ↗2026-09-07
KRA: cargo clearance and vehicle valuation clarification
Says motor-vehicle valuation is before the Court. It does not resolve the method or schedule applicable to a particular transaction.
Read the official source ↗