The Kenya Revenue Authority (KRA) has released the Current Retail Selling Price (CRSP) schedule for used vehicles, effective July 1, 2025, impacting the importation of Toyota vehicles into Kenya. The CRSP serves as the basis for calculating import duties, VAT, excise duties, and other levies, influencing costs for importers, dealers, and consumers. This guide explores the 2025 CRSP schedule for Toyota vehicles, providing insights into its implications and strategies for navigating the Kenyan automotive market as of July 1, 2025.
Understanding the KRA CRSP Schedule
The CRSP is a standardized valuation system used by the KRA to determine the customs value of imported used vehicles. This value is critical for calculating:
- Import Duty: 35% of the customs value.
- Excise Duty: 25% for engines up to 3000cc, 35% for engines above 3000cc (e.g., 3500cc models).
- VAT: 16% of (customs value + import duty + excise duty).
- Import Declaration Fee (IDF): 3.5% of the customs value (minimum KES 5,000).
- Railway Development Levy (RDL): 2% of the customs value.
The 2025 CRSP schedule for Toyota vehicles includes coupes, SUVs, sedans, vans, minivans, buses, trucks, and electric vehicles, featuring gasoline, diesel, hybrid, and plug-in hybrid powertrains. Models like the GR86, Corolla, Land Cruiser, and Mirai cater to diverse consumer preferences in Kenya.
Reasons for the 2025 Update
The KRA updates the CRSP schedule to reflect:
- Currency Fluctuations: Changes in the Kenyan Shilling’s value against the Japanese Yen impact import costs.
- Market Trends: Increasing demand for SUVs, hybrids, electric vehicles, and luxury models influences pricing.
- Government Policies: Incentives for electric and hybrid vehicles, alongside tax adjustments, shape CRSP values.
- Global Factors: Rising production and shipping costs due to supply chain dynamics contribute to price updates.
This update ensures customs valuations align with Kenya’s automotive market dynamics as of July 1, 2025.
Key Highlights of the 2025 CRSP Schedule for Toyota Vehicles
The 2025 CRSP schedule covers Toyota’s extensive lineup, from the sporty GR86 to the rugged Land Cruiser and eco-friendly Mirai. Below is a detailed breakdown of selected models, categorized by vehicle type, with CRSP values in Kenyan Shillings (KES).
Coupes and Convertibles
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type | Seats |
|---|---|---|---|---|---|---|---|
| 86 | GT LIMITED | 6AT | 2WD | 1998 | 5,257,204 | Gasoline | 4 |
| GR86 | RZ | CVT | 2WD | 2387 | 5,849,294 | Gasoline | 5 |
| COPEN | GR SPORT | 5MT | 2WD | 658 | 4,086,493 | Gasoline | 2 |
SUVs
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type | Seats |
|---|---|---|---|---|---|---|---|
| RAV4 | PHEV Z | CVT | 4WD | 2487 | 9,838,482 | Gasoline | 5 |
| HARRIER | PHEV Z | CVT | 4WD | 2487 | 10,828,792 | Gasoline | 5 |
| LAND CRUISER | ZX | 10AT | 4WD | 3444 | 13,770,032 | Gasoline | 7 |
| LAND CRUISER 250 | ZX FIRST EDITION | AT | 4WD | 2800 | 21,390,097 | Diesel | – |
Sedans and Hatchbacks
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type | Seats |
|---|---|---|---|---|---|---|---|
| COROLLA AXIO | HYBRID EX | CVT | 2WD | 1496 | 3,578,112 | Gasoline | 5 |
| PRIUS | Z (PLUG-IN-HYBRID) | CVT | 2WD | 1986 | 8,034,265 | Gasoline | 5 |
| CROWN | RS ADVANCE | CVT | 2WD | 2487 | 9,379,131 | Gasoline | 5 |
| CENTURY | V6 3.5L PLUG-IN HYBRID | CVT | 4WD | 3456 | 47,157,643 | Gasoline | 4 |
Vans, Minivans, and Buses
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type | Seats |
|---|---|---|---|---|---|---|---|
| NOAH | S-Z (HYBRID) | CVT | 2WD | 1797 | 6,409,946 | Gasoline | 7 |
| ALPHARD | EXECUTIVE LOUNGE (HYBRID) | CVT | 4WD | 2487 | 15,230,172 | Gasoline | 7 |
| HIACE | COMMUTER GL | 6AT | 2WD | 2693 | 5,162,889 | Diesel | 14 |
| COASTER | EX | 6AT | 2WD | 4009 | 14,292,259 | Diesel | 29 |
Trucks
| Model | Variant | Transmission | Drive | Engine (cc) | CRSP (KES) | Fuel Type | Seats |
|---|---|---|---|---|---|---|---|
| HILUX | Z | 10AT | 4WD | 2393 | 7,112,071 | Diesel | 5 |
| DYNA | DUMP G PACKAGE | 6MT | 2WD | 4009 | 9,646,358 | Diesel | 3 |
| TOYOACE | CARGO | 6MT | 2WD | 4009 | 9,749,406 | Diesel | 3 |
Implications for the Kenyan Automotive Market
The 2025 CRSP schedule for Toyota vehicles has significant implications for importers, dealers, and consumers across various market segments, from affordable compacts to luxury SUVs and commercial vehicles.
For Importers
- Premium Models: High-end models like the CENTURY V6 3.5L PLUG-IN HYBRID (KES 47,157,643) and LAND CRUISER 250 ZX FIRST EDITION (KES 21,390,097) face substantial import duties due to elevated CRSP values and larger engines, potentially limiting import volumes.
- Eco-Friendly Options: Electric models like the BZ4X (KES 9,990,434) and hybrids like the PRIUS Z (KES 8,034,265) may benefit from tax incentives, encouraging imports.
- Depreciation Advantage: Importing older models (e.g., 2018 models with 65% depreciation) reduces customs values, making models like the PIXIS EPOCH G (KES 1,877,922) more viable.
For Dealers
- Pricing Strategies: High CRSP values for models like the ALPHARD EXECUTIVE LOUNGE (KES 15,230,172) require tailored financing or leasing options to attract buyers.
- Inventory Focus: Affordable models like the PASSO MODA G (KES 2,632,444) and COROLLA AXIO HYBRID EX (KES 3,578,112) appeal to budget-conscious consumers, prompting dealers to prioritize these variants.
- Marketing Opportunities: Highlighting the performance of the GR86, the off-road capability of the Land Cruiser, and the eco-friendliness of the Mirai can attract diverse customers.
For Consumers
- Performance Appeal: Models like the GR86 and SUPRA RZ cater to enthusiasts seeking sporty driving experiences.
- Eco-Conscious Choices: Electric vehicles like the BZ4X and hybrids like the RAV4 PHEV Z attract buyers seeking sustainable options with potential tax benefits.
- Utility and Affordability: SUVs like the Harrier, vans like the Noah, and trucks like the Hilux appeal to families, businesses, and commercial users needing practical solutions.
How CRSP Affects Customs Valuation
The CRSP determines the customs value, adjusted for depreciation based on vehicle age (e.g., 65% for 2018 models in 2025). The customs value is used to calculate taxes and levies.
Example Calculation for Toyota 86 GT LIMITED (CRSP KES 5,257,204, 1998cc, 2018 model):
- Depreciation: 65% (2018 model) → Customs Value = 5,257,204 × (1 – 0.65) = KES 1,840,021
- Import Duty: 35% of 1,840,021 = KES 644,007
- Excise Duty: 25% of (1,840,021 + 644,007) = KES 621,007
- VAT: 16% of (1,840,021 + 644,007 + 621,007) = KES 496,806
- IDF: 3.5% of 1,840,021 = KES 64,401
- RDL: 2% of 1,840,021 = KES 36,800
- Total Taxes (approx.): KES 1,863,021
- Total Landed Cost: KES 1,840,021 + 1,863,021 = KES 3,703,042
This calculation illustrates how CRSP and depreciation impact the final cost of importing a vehicle.
Strategies for Navigating the New CRSP Schedule
- For Importers:
- Prioritize models like the PIXIS EPOCH G (KES 1,877,922) or PASSO MODA G (KES 2,632,444) to minimize tax burdens.
- Focus on electric and hybrid variants like the BZ4X and PRIUS Z to leverage potential tax incentives.
- Source vehicles from Japan for better pricing and clear histories, leveraging reliable import agents.
- For Dealers:
- Offer financing options for premium models like the LAND CRUISER ZX and ALPHARD EXECUTIVE LOUNGE to make them accessible.
- Promote the affordability, reliability, and eco-friendly features of Toyota’s lineup in marketing campaigns.
- Collaborate with customs agents to ensure accurate valuation and streamline clearance processes.
- For Consumers:
- Compare CRSP values to identify cost-effective models like the COROLLA AXIO or SIENTA X.
- Consider electric and hybrid models for potential tax breaks and fuel savings.
- Verify chassis codes and documentation to ensure accurate valuation and avoid customs disputes.
The Future of Toyota Vehicles in Kenya
The 2025 CRSP schedule reinforces Toyota’s dominance in Kenya’s automotive market, with models like the GR86 and SUPRA appealing to performance enthusiasts, while the Corolla, RAV4, and Land Cruiser cater to families and off-road adventurers. The BZ4X and Mirai align with the push for sustainable transport, and affordable options like the Passo and Pixis broaden the brand’s reach. Commercial vehicles like the Hilux, HiAce, and Dyna support Kenya’s growing business sector. As Kenya’s middle class expands and demand for reliable SUVs, hybrids, and electric vehicles increases, Toyota’s diverse lineup and reputation for durability position it well, potentially benefiting from tax incentives. The anticipated shift to an invoice-based valuation system by July 2025 could streamline costs, benefiting importers and consumers. Toyota’s focus on innovation, reliability, and versatility ensures competitiveness against rivals like Nissan and Honda.
The KRA’s 2025 CRSP schedule for Toyota vehicles, effective July 1, 2025, introduces updated valuations that shape the cost of importing coupes, SUVs, sedans, vans, and commercial vehicles. By understanding these changes, importers, dealers, and consumers can make informed decisions in Kenya’s dynamic automotive market. From the sporty GR86 to the rugged Land Cruiser and electrified Mirai, Toyota offers a vehicle for every need. Stay proactive, verify valuations, and adopt strategic planning to thrive in this competitive landscape.
