No export license fee is payable on export of any commodity including agricultural crops. All imports are subject to payment of licence fees, customs duty and commercial tax. Import licence fee is payable on CIF value at a minimum of K 250 up to a maximum of K 50000. On CIF value over K1 million licence fee payable is K 50000 only. ustoms duty together with the commercial tax are collected at the point of entry and the time of clearance of imported goods.

Commercial tax is levied according to the schedules appended to the Commercial Tax Act 1991, and the rates vary depending on the types of goods and services.

Assessment of Import Duty is based on the assessable value, which is the sum of CIF value and the landing charge ( 0.5 % of the CIF value ) for the goods imported. The commercial taxes together with the custom duty are collected at the point of entry and the time of clearance of imported goods.