Kenya's eight tax treaties normally follow the Organization for Economic Cooperation and Development model for the prevention of double taxation of income. At the moment there is no tax treaty between Kenya and the United States. Customs valuation is based upon the price determined by the government appointed inspection firm. U.S. firms should ensure that the lowest possible price evaluation is used for customs valuation purposes by the pre-shipment inspection firm. However, for a small number of imports involving health, environment and security concerns, import licenses are required.
Imports are, nevertheless, still subject to some paperwork and approvals.
All imports procured by Kenyan based importers must be insured with companies licensed to conduct business in Kenya. Importation of animals, plants, and seeds are subject to quarantine regulations. Certain pets require an import license. Cats and dogs are issued with an import license only after a veterinary surgeon has certified the animal to have been vaccinated against rabies and has no symptoms of any contagious disease. Importation is allowed only at designated entry points.