The Kenya Revenue Authority (KRA) has announced a major shift in how it will handle objections to Customs decisions, which affects all importers and exporters in the country.
In a public notice dated July 3, 2025, KRA unveiled a new independent review process aimed at enhancing fairness and efficiency in dispute resolution.
The authority revealed that it is introducing the Independent Review of Objections (IRO) and a Technical Review Unit (TRU) for Customs matters.
This move follows legal provisions under the Kenya Gazette Notice No.1036, published on February 1, 2019, and aligns with Sections 229 and 230 of the East African Community Customs Management Act (EACCMA), 2004.
According to KRA, the new system allows individuals and businesses who feel aggrieved by decisions or omissions by Customs officials to formally lodge objections within 30 days.
Also Read: Reprieve for Kenyans as KRA Extends Tax Returns Deadline
KRA explains the reason behind the new system
The objective is to ensure that appeals are reviewed independently and at arm’s length, rather than by the same officers who made the initial decisions.
“Through these sections, the Act seeks to advance fairness and efficiency in Customs processes by allowing for the appeal and review of decisions made by the Commissioner of Customs by an independent unit,” the notice reads.
The rollout of this new mechanism will be done in phases:
- Phase I: From August 2025, covering Post Clearance Audit (PCA) applications.
- Phase II: From September 2025, covering tariff, valuation, and exemptions applications.
- Phase III: From November 2025, covering bonds and all other Customs matters.
KRA has urged all taxpayers and stakeholders to take note that, effective August 1, 2025, all objections related to Post Clearance Audit must be submitted to the newly established Independent Review of Objections Office.
Also Read: Kenyans React to KRA Penalty Alert; What It Means and How to Avoid It
Applicants can file their objections via email to [email protected] or deliver them in person to the Independent Review of Objections office at 7th Floor, Ushuru Pension Towers, Elgon Road, Upper Hill, Nairobi.
The authority emphasized that this initiative is part of its ongoing efforts to streamline Customs processes and strengthen trust with the trading community.
The move comes at a time when importers and exporters have increasingly called for more transparent and impartial mechanisms to handle disputes over duties, valuations, exemptions, and other Customs-related matters.
Follow our WhatsApp Channel and X Account for real-time news updates.
