The Kenya Revenue Authority (KRA) is introducing two new systems, the Independent Review of Objections (IRO) and the Technical Review Unit (TRU), to enhance fairness and transparency in handling customs-related disputes. These systems, effective from August 2025, will ensure customs officers are no longer involved in the initial decision-making process for such disputes, aiming to provide an independent review mechanism.

• These new systems will be rolled out in three phases, starting in August 2025 with Post-Clearance Audit (PCA) applications.
• The second phase, beginning September 2025, will cover tariff classification, valuations, and exemptions.
• The third and final phase, expected by November 2025, will address all other customs-related matters, including bonds and guarantees.