Trade taxes are applicable when importing or exporting goods and services. These taxes are either import duties or export duties. In Kenya, export taxes were abolished, so only import duties are levied on importation of goods and services. The individual is required to pay the import duties before the goods are released, for instance, from the Port of Mombasa. The tax burden is borne by the importer if the goods being imported are for personal use. However, the tax burden can be transferred to consumers if the importer is a trader/manufacturer. For example, if the individual imports goods that are used to manufacture other goods to be supplied in Kenya, then the import duties will be included in the total cost of production, which translates into higher prices. The import duties are usually computed as a percentage of the value of imports (usually CIF value – includes cost of insurance and freight).