The Kenya Revenue Authority (KRA) has issued a public notice to businesses and transporters, reminding them to renew their licences before the December 31 expiry.
Businesses operating bonded warehouses, Manufacture Under Bond (MUB) facilities, and transit godowns have been urged to renew their licences in accordance with the East African Community Customs Management Act, 2004.
For their renewal application, operators of these facilities must prepare a comprehensive set of documents, including a valid licence for the year 2025 and valid security bonds relevant to the operation.
Further, a current CR12 form for the company and a valid lease or title deed that extends beyond the period of the renewed licence are also required to ensure continuity and legal occupancy of the licensed premises.
KRA also requires applicants to have a valid tax compliance certificate for the company and for each of its directors. This reflects the taxman's emphasis on tax compliance as a crucial criterion in renewing licences.
In addition, applicants must also submit audited financial statements for the year 2024 to demonstrate their financial health and transparency. These documents must be up to standard and verified by a certified auditor.
A form C18 must also be signed and stamped by both the operator of the godowns and a customs officer. The form can be downloaded from the KRA website and submitted through the Customs ICMS system.
It is also worth noting that submitting the required documents does not automatically guarantee renewal, as KRA clarified that all applications would be subjected to a rigorous vetting process to ensure full compliance with customs and tax obligations.
Notably, licences will not be renewed if the applicant has unresolved transactions or pending issues with any department within the KRA. The applications are to be made on or before October 31.
Notice to Transporters
Separately, the taxman issued a reminder to transporters of transit goods and other goods under customs control that their licences are also set to expire on December 31 as stipulated under Section 244 of the EACCMA, 2004, and Regulations 104 and 210 of the Customs Regulations, 2010.
Like their counterparts, transporters will also be required to submit renewal applications accompanied by several key documents, including a copy of the motor vehicle logbook, a valid insurance certificate and a COMESA Yellow card for foreign vehicles where applicable.
For each application, there must be a duly signed and stamped form signed by a customs officer, with KRA advising transporters to submit the applications through regional offices in Mombasa, Kisumu, Nakuru, Eldoret, or at Times Tower in Nairobi.
Each transporter will be subjected to a licence fee of Ksh26,000 (USD200), as KRA emphasised that the strict timeline is set for October 31.
Businesses and individuals involved in customs operations have been urged to kick off their application processes early to ensure compliance and avoid last-minute congestion of the taxman's systems.
