The Kenya Revenue Authority (KRA) has directed that all goods imported to Kenya starting October 1 be accompanied by a Certificate of Origin (COO), except in select cases.
In a statement released on September 23, the Authority relayed that this was in line with Section 44A of the Tax Procedures Act, CAP. 469B, which took effect on July 1. Importers had been given a transition period ending on September 30.
"Importers are reminded that, with effect from October 1, 2025, all consignments imported into Kenya must fully comply with Section 44A of the Tax Procedures Act, CAP. 469B, with a few exceptional cases to which provisional measures have been adopted for ease of compliance," the statement read in part.
If the Certificate of Origin is not available when goods are imported, the KRA has listed several official export documents that may be accepted as alternatives, provided they are verified and approved by Customs.
These alternatives include an Origin Declaration bearing origin details or an Export Permit or License issued by the exporting country's competent authority.
A Customs Export Declaration from the exporting country or a Pre-Export Verification of Conformity (PVOC) issued by authorised Kenya Bureau of Standards appointed agents can also be used in place of a COO.
Additionally, KRA listed categories of imports that may be exempt from mandatory COO submission, including goods imported by privileged persons and institutions, as provided in the Fifth Schedule to the East African Community Customs Management Act, 2004 (EACCMA 2004).
Used goods covered under the 5th Schedule of EACCMA 2004, including motor vehicles, are also exempt from compulsory COO.
Personal baggage, personal effects, mailbags and postal parcels imported by post are also exempted. This also includes human remains repatriated from another country.
Temporary imports under Section 117 of EACCMA, 2004, and small packages of medicaments under a doctor's prescription are also excluded from a compulsory COO.
The last category exempted from the same is individual packages that do not exceed the weight and value as outlined in Regulation 119(3) of the East African Community Customs Management, imported through a registered Courier.
To ensure a streamlined transition, KRA relayed that any challenges that may be encountered during implementation shall be addressed on a case-by-case basis, taking into account the existing legal framework.
