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September 23, 2025
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KRA Issues New Directive on Imported Goods

KRA Issues New Directive on Imported Goods

The new directives will take effect in a week's time, starting October 1...

✨ Key Highlights

The Kenya Revenue Authority (KRA) has announced that, starting October 1, all goods imported into Kenya must be accompanied by a Certificate of Origin (COO), with certain exceptions. This directive, in line with Section 44A of the Tax Procedures Act, CAP. 469B, follows a transition period ending September 30.

  • KRA will accept alternative export documents like an Origin Declaration, Export Permit, Customs Export Declaration, or Pre-Export Verification of Conformity (PVOC) if a COO is unavailable.
  • Several categories of imports are exempt, including goods imported by privileged persons and institutions, used goods (e.g., motor vehicles) under the 5th Schedule of EACCMA 2004, and personal baggage.
  • Other exemptions cover mailbags, postal parcels, human remains, temporary imports, small packages of medicaments, and individual packages not exceeding specific weight and value imported via courier.

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