KRA Tightens Import Rules, Enforces Mandatory Certificate of Origin for All Goods

KRA Offices
KRA offices along Samia Park, Nairobi, May 20, 2025.
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KRA

The Kenya Revenue Authority(KRA) has issued a new directive requiring all importers to provide a Certificate of Origin (COO) for goods entering the country

In a statement on July 9, KRA said that the directive took effect on July 1, 2025, stating that every imported item must come with a COO issued by a recognized authority in the country of export.

KRA said that the mandatory requirement is in line with the amended Tax Procedures Act (CAP 469B, Section 44A) under the Finance Act 2025, which is meant to help the government verify where imported goods come from.

"Kenya Revenue Authority wishes to notify all importers, customs clearing agents and members of the public that in compliance with Section 44A of the Tax Procedure Act, CAP, 469B (as amended by the Finance Act, 2025)," the statement reads in part.

Imported oil docking at the Port of Mombasa on April 13, 2023.
Imported oil docking at the Port of Mombasa on April 13, 2023.
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Ministry of Energy

"It is mandatory for all consignments imported into Kenya to be accompanied by the Certificate of Origin issued by a competent authority from the country, effective July 1, 2025."

It added that the certificate must be issued by a competent authority from the country of export and presented at the point of entry.

In the statement, KRA noted that a Certificate of Origin will only be accepted if it clearly shows the name and address of both the exporter and importer, the port of origin, a full description of the goods, the quantity, and the countries of both origin and destination.

KRA said that the required details will help in ensuring that goods are properly tracked and tariffs are correctly applied.

The authority warned that penalties for non-compliance will be imposed by seizing the imported goods, and those importers who fail to present a valid COO will not be allowed to clear their goods, and they risk losing them to the government.

KRA gave importers until September 30, 2025, to adjust and get the required documentation. 

During this transitional period, importers are urged to begin early preparations to avoid any delays or penalties at the port.

The importers are asked to talk to their suppliers in advance and make sure that all goods are accompanied by a valid certificate from an officially recognized body in the exporting country.

"In order to facilitate the clearance of goods under this new requirement, the authority hereby gives a limited window until September 30, 2025, to allow importers time to secure the required documents while ensuring a smooth shift to full compliance," part of the statement reads.

The Times Tower housing the KRA offices in Nairobi.
KRA offices in Nairobi.
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Kenya Insights