Kenya High Court Upholds Zero-Duty Tariff for Imported Heat Pumps
- brg_news_room
- 10 hours ago
- 1 min read

KENYA: Kenya’s High Court has upheld a Tax Appeals Tribunal decision allowing certain imported heat pumps to remain eligible for a zero-duty tariff, a ruling that is expected to impact pricing, procurement, and investment across the country's HVAC and renewable energy sectors. The decision provides greater clarity for industry stakeholders regarding the tariff treatment of energy-efficient technologies.
The case involved Tile & Carpet Centre Ltd’s Aertech All-in-One heat pump, which had been classified under a tariff category subject to zero percent import duty. The Kenya Revenue Authority (KRA) sought to stay the tribunal’s March 2026 ruling, arguing that it could reduce government revenue and prompt similar claims from other importers. However, the High Court ruled that the KRA had not presented sufficient evidence to substantiate those concerns.
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