KRA issues mandatory requirements for all imports into Kenya
By Valerian Khakayi, July 10, 2025The Kenya Revenue Authority (KRA) has issued new mandatory requirements on imports into Kenya for all importers, customs clearing agents, and members of the public.
In a public notice dated Wednesday, July 9, 2025, KRA stated that effective July 1, 2025, it is mandatory for all consignments imported into the country to be accompanied by a Certificate of Origin (COO).
The revenue authority, in addition, stated that the COO should be issued by a competent authority from the country of export, adding that this complies with Section 44A of the Tax Procedures Act, CAP. 469B (as amended by the Finance Act, 2025.
“The Kenya Revenue Authority (KRA) wishes to notify all importers, custom clearing agents, and members of the public that in compliance with Section 44A of the Tax Procedures Act, CAP. 469B (as amended by the Finance Act, 2025),” the KRA’s notice reads in part.
“It is mandatory for all consignments imported into Kenya to be accompanied by a Certificate of Origin (COO) issued by a competent authority from the country of export, effective 1 July 2025.”
This marks a radical shift from prior practice in reported speech, where CoOs were required only for goods under preferential trade arrangements to determine origin and confer tariff benefits.
“This marks a radical shift from prior practice, where CoOs were required only for goods under preferential trade arrangements to determine origin and confer tariff benefits,” KRA announced.
New requirements
The revenue authority noted that only a competent authority issuing the COO refers to a government agency or officially designated body in the exporting country that is authorised to issue certificates of origin.
According to KRA, for a COO to be valid, it must include the name and address of the exporter, the name and address of the importer, the port of origin, and an accurate description of the goods.
“Requirements and guidance. A competent authority refers to a government agency or officially designated body in the exporting country that is authorised to issue certificates of origin, “KRA stated.
“A Certificate of Origin shall be valid if it discloses the following information: name and address of the exporter, name and address of the importer, port of origin, accurate description of the goods, quantity of the goods, country of origin, and country of destination.”
Transitional Measures
The Act, according to KRA, also introduces penalties for non-compliance, which it states shall lead to the seizure or forfeiture of goods to the Commissioner or an authorised officer.
KRA has provided a limited window until September 30, 2025, for importers to secure the necessary documents to ease the transition.
“The Act further provides a non-compliance penalty, which shall lead to seizure or forfeiture of goods to the Commissioner or an authorised officer. in order to facilitate the clearance of goods under this new requirement, the Authority hereby gives a limited window until 30 September 2025 to allow importers time to secure the required documents while ensuring a smooth shift to full compliance, KRA added.
