The Kenya Revenue Authority (KRA) has introduced an updated Current Retail Selling Price (CRSP) schedule for used motor vehicles, effective July 1, 2025, significantly impacting the importation of Isuzu vehicles into Kenya. This schedule influences customs valuation, import duties, VAT, excise duties, and other levies, affecting the overall cost for importers, dealers, and consumers.
Understanding the KRA CRSP Schedule
The CRSP is a standardized valuation tool used by the KRA to determine the customs value of imported used vehicles. This value serves as the basis for calculating import duties (35%), excise duties (20–35% based on engine size), VAT (16%), and additional levies such as the Import Declaration Fee (IDF, 3.5%) and Railway Development Levy (RDL, 2%). The 2025 CRSP schedule for Isuzu vehicles covers a wide range of models, primarily diesel-powered dual cab pickups, single cab trucks, and SUVs, tailored to Kenya’s commercial and rugged terrain needs.
Reasons for the 2025 Update
The KRA updates the CRSP schedule to reflect:
- Currency fluctuations: The Kenyan Shilling’s value against major currencies like the US Dollar and Japanese Yen affects import costs.
- Market demand: High demand for durable diesel trucks and SUVs like the Isuzu D-Max and MU-X influences pricing.
- Government policies: Incentives for commercial vehicles and adjustments to tax revenue targets shape CRSP values.
- Global economic factors: Rising production and shipping costs due to supply chain dynamics contribute to price updates.
This update ensures customs valuations align with current market trends and economic realities.
Key Highlights of the 2025 CRSP Schedule for Isuzu Vehicles
The 2025 CRSP schedule includes Isuzu’s extensive lineup of diesel-powered vehicles, such as the D-Max (dual and single cab pickups), MU-X SUVs, and heavy-duty trucks like the FRR, FSR, and FTR series. Below is a detailed breakdown of selected models, categorized by vehicle type, with CRSP values in Kenyan Shillings (KES).
Dual Cab Pickups (D-Max Series)
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type |
|---|---|---|---|---|---|---|
| D-MAX BLADE | 6AT | 2WD | 3000 | 11,632,736 | Diesel | |
| D-MAX LS-M (4WD) | 6MT | 4WD | 3000 | 9,586,646 | Diesel | |
| D-MAX LS-M HI-RIDE (4WD) | 6AT | 4WD | 3000 | 12,041,872 | Diesel | |
| D-MAX LS-T (4WD) | 6AT | 4WD | 3000 | 11,316,567 | Diesel | |
| D-MAX LS-T HIGH-RIDE (2WD) | 6AT | 2WD | 3000 | 9,550,606 | Diesel | |
| D-MAX LS-TERRAIN HI-RIDE (4WD) | 6AT | 4WD | 3000 | 12,568,958 | Diesel | |
| D-MAX LS-U (2WD) | 6AT | 2WD | 3000 | 11,417,479 | Diesel | |
| D-MAX LS-U (2WD) HIGH-RIDE | 6AT | 2WD | 3000 | 8,035,287 | Diesel | |
| D-MAX LS-U (4WD) | 6AT | 4WD | 3000 | 11,129,609 | Diesel | |
| D-MAX LS-U HI-RIDE (2WD) | 6AT | 2WD | 3000 | 9,203,721 | Diesel | |
| D-MAX LS-U HI-RIDE (4WD) | 6MT | 4WD | 3000 | 11,393,152 | Diesel | |
| D-MAX LS-U+ (4WD) | 6AT | 4WD | 3000 | 9,657,088 | Diesel | |
| D-MAX X-RIDER (4WD) | 6AT | 4WD | 3000 | 8,772,469 | Diesel | |
| D-MAX X-RIDER LIMITED ED (4WD) | 6MT | 4WD | 3000 | 12,244,597 | Diesel | |
| D-MAX X-RUNNER LTD ED (4WD) | 6AT | 4WD | 3000 | 10,415,566 | Diesel | |
| D-MAX X-TERRAIN (4WD) | 6AT | 4WD | 3000 | 10,394,270 | Diesel |
Single Cab Pickups (D-Max Series)
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type |
|---|---|---|---|---|---|---|
| D-MAX EX (4WD) | 6MT | 4WD | 3000 | 7,672,366 | Diesel | |
| D-MAX SX (2WD) | 6AT | 2WD | 3000 | 7,096,003 | Diesel | |
| D-MAX SX LOW-RIDE (2WD) | 6MT | 2WD | 3000 | 6,362,450 | Diesel |
SUVs (MU-X Series)
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type |
|---|---|---|---|---|---|---|
| MU-X LS-M (2WD) | 6AT | 2WD | 1900 | 6,450,912 | Diesel | |
| MU-X LS-M (4WD) | 6AT | 4WD | 1900 | 7,267,483 | Diesel | |
| MU-X LS-T (2WD) | 6AT | 2WD | 3000 | 8,628,435 | Diesel | |
| MU-X LS-T (4WD) | 6AT | 4WD | 3000 | 9,445,006 | Diesel | |
| MU-X LS-U (2WD) | 6AT | 2WD | 3000 | 7,607,721 | Diesel | |
| MU-X LS-U (4WD) | 6AT | 4WD | 1900 | 8,152,102 | Diesel | |
| MU-X X-TERRAIN (4WD) | 6AT | 4WD | 3000 | 10,125,482 | Diesel |
Trucks (FRR, FSR, FTR, FVD, FVY, FXD, FXL, FXZ, FYH, FYJ Series)
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type |
|---|---|---|---|---|---|---|
| FRD 110-240 (XLWB) | 6AT-MT | 2WD | 5200 | 16,418,660 | Diesel | |
| FRD 110-260 (LWB) | 6MT | 2WD | 7800 | 17,023,875 | Diesel | |
| FRR 110-240 (LWB) | 6AT-MT | 2WD | 5200 | 15,577,591 | Diesel | |
| FRR 110-260 (XLWB) | 6AT-MT | 2WD | 7800 | 17,922,103 | Diesel | |
| FSR 120-260 (SWB) | 6AT | 2WD | 7800 | 20,327,994 | Diesel | |
| FTR 150-260 (LWB) | 6AT | 2WD | 7800 | 23,734,048 | Diesel | |
| FVD 165-300 (LWB) | 6AT | 2WD | 7800 | 26,843,279 | Diesel | |
| FVZ 240-300 (LWB) | 9MT | 2WD | 7800 | 29,057,275 | Diesel | |
| FXD 165-350 (LWB) | 6AT | 2WD | 9800 | 28,282,077 | Diesel | |
| FYJ 300-350 AGITATOR | 6AT | 2WD | 9800 | 39,557,972 | Diesel |
Light Trucks (NLR, NLS, NNR, NPR, NPS Series)
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type |
|---|---|---|---|---|---|---|
| NLR 45-150 (SWB) | 5MT | 2WD | 3000 | 7,577,236 | Diesel | |
| NLR 45-150 (SWB) SERVICEPACK | 6AT-MT | 2WD | 3000 | 11,947,660 | Diesel | |
| NLS 45-150 (AWD) | 5MT | 4WD | 3000 | 10,865,477 | Diesel | |
| NNR 45-150 (MWB) | 6AT-MT | 2WD | 3000 | 8,784,264 | Diesel | |
| NPR 45/55-155 (MWB) | 6AT-MT | 2WD | 5200 | 9,375,870 | Diesel | |
| NPS 75/45-155 (4WD) | 5AT | 4WD | 5200 | 16,058,778 | Diesel |
Elf Trucks
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type |
|---|---|---|---|---|---|---|
| ISUZU ELF TRUCK FULL FLATLOW DUMP | NJR85-707 | AT | 2WD | 3000 | 12,540,486 | Diesel |
| ISUZU ELF TRUCK LONG HIGH FLOOR | NLR88-700 | AT | 2WD | 3000 | 12,302,489 | Diesel |
| ISUZU ELF TRUCK | NJR88-700 | MT | 2WD | 3000 | 9,718,296 | Diesel |
| ISUZU ELF TRUCK FULL FLATLOW | NJR88-700 | AT | 2WD | 3000 | 7,748,650 | Diesel |
Implications for the Kenyan Automotive Market
The 2025 CRSP schedule for Isuzu vehicles has significant implications for importers, dealers, and consumers, particularly in the commercial and rugged vehicle segments.
For Importers
- High-Value Trucks: Models like the FYJ 300-350 AGITATOR (KES 39,557,972) and FYX 350-350 (KES 39,893,718) face high import duties due to their large engine sizes (9800cc), potentially reducing import volumes for heavy-duty trucks.
- Commercial Focus: Affordable single cab models like the D-MAX SX LOW-RIDE (KES 6,362,450) and NLR 45-150 (KES 7,577,236) are attractive for commercial importers due to lower CRSP values.
- Depreciation Benefits: Older vehicles (e.g., 2018 models with 65% depreciation) can reduce customs values, making them cost-effective for import.
For Dealers
- Pricing Adjustments: High CRSP values for premium models like the D-MAX LS-TERRAIN HI-RIDE (KES 12,568,958) and FTR 150-260 (KES 23,734,048) will increase retail prices, requiring strategic pricing to remain competitive.
- Inventory Focus: Budget-friendly models like the D-MAX SX LOW-RIDE and MU-X LS-M (2WD) (KES 6,450,912) appeal to cost-conscious buyers, encouraging dealers to prioritize these variants.
- Marketing Strategies: Highlighting fuel efficiency and durability of diesel models like the D-MAX and MU-X can attract commercial and family buyers.
For Consumers
- Affordability Options: Models like the D-MAX SX LOW-RIDE (KES 6,362,450) and MU-X LS-M (2WD) offer affordable entry points for small businesses and families.
- Commercial Appeal: Heavy-duty trucks like the FVD 165-300 and FVZ 240-300 cater to logistics and construction sectors, though high CRSP values may limit accessibility.
- Rugged Terrain Suitability: 4WD models like the D-MAX X-TERRAIN (KES 10,394,270) and MU-X LS-T (4WD) are ideal for Kenya’s diverse terrains, appealing to off-road enthusiasts and rural users.
How CRSP Affects Customs Valuation
The CRSP determines the customs value, which is adjusted for depreciation based on vehicle age (e.g., 65% for 2018 models in 2025). The customs value is then used to calculate:
- Import Duty: 35% of the customs value.
- Excise Duty: 25% for 1900cc–3000cc engines, 35% for engines above 3000cc (e.g., 5200cc–9800cc trucks).
- VAT: 16% of (customs value + import duty + excise duty).
- IDF: 3.5% of the customs value (minimum KES 5,000).
- RDL: 2% of the customs value.
Example Calculation for Isuzu D-MAX LS-T (4WD) (CRSP KES 11,316,567, 3000cc, 2018 model):
- Depreciation: 65% (2018 model) → Customs Value = 11,316,567 × (1 – 0.65) = KES 3,960,798
- Import Duty: 35% of 3,960,798 = KES 1,386,279
- Excise Duty: 25% of (3,960,798 + 1,386,279) = KES 1,336,769
- VAT: 16% of (3,960,798 + 1,386,279 + 1,336,769) = KES 1,053,178
- IDF: 3.5% of 3,960,798 = KES 138,628
- RDL: 2% of 3,960,798 = KES 79,216
- Total Taxes (approx.): KES 3,994,070
- Total Landed Cost: KES 3,960,798 + 3,994,070 = KES 7,954,868
This illustrates how CRSP and depreciation significantly impact the final cost.
Strategies for Navigating the New CRSP Schedule
- For Importers:
- Focus on importing cost-effective models like the D-MAX SX LOW-RIDE or NLR 45-150 to minimize tax burdens.
- Source vehicles from markets with favorable exchange rates, such as Japan, to offset high CRSP values.
- Leverage depreciation benefits by importing older models (e.g., 2018) to reduce customs values.
- For Dealers:
- Offer financing options for high-value models like the D-MAX LS-TERRAIN HI-RIDE and FTR 150-260 to attract buyers.
- Emphasize the durability and fuel efficiency of diesel models in marketing campaigns.
- Partner with customs agents to streamline clearance and reduce delays.
- For Consumers:
- Compare CRSP values to identify affordable models like the D-MAX SX LOW-RIDE or MU-X LS-M (2WD).
- Consider 2WD models for urban use to save on costs compared to 4WD variants.
- Verify chassis codes and documentation to ensure accurate valuation and avoid disputes.
The Future of Isuzu Vehicles in Kenya
The 2025 CRSP schedule reinforces Isuzu’s position in Kenya’s commercial vehicle market, with models like the D-MAX and FRR series catering to logistics, construction, and agriculture. The MU-X series appeals to families and off-road enthusiasts, while affordable single cab models provide cost-effective options for small businesses. As Kenya invests in infrastructure and commercial activities, demand for Isuzu’s durable diesel vehicles is expected to remain strong, though high CRSP values for heavy-duty trucks may shift focus to lighter models. The planned shift to an invoice-based valuation system by July 2025 could further streamline costs, potentially lowering duties for accurately documented vehicles.
The KRA’s 2025 CRSP schedule for Isuzu vehicles, effective July 1, 2025, introduces updated valuations that impact the cost of importing diesel-powered pickups, SUVs, and trucks. By understanding these changes, importers, dealers, and consumers can make informed decisions to navigate Kenya’s automotive market. From budget-friendly D-MAX models to heavy-duty FYJ trucks, Isuzu offers versatile options for diverse needs. Stay proactive, verify valuations, and leverage strategic planning to thrive in this dynamic landscape.
