The Kenya Revenue Authority (KRA) has announced the introduction of a new mandatory requirement on imports into the country that must be met by all importers, customs clearing agents, and members of the public.
KRA, in a public notice on Wednesday, July 9, issued a reminder that, effective July 1, 2025, it is mandatory for all consignments imported into Kenya to be accompanied by a Certificate of Origin (COO).
The COO should be issued by a competent authority from the country of export.
According to the authority, this complies with Section 44A of the Tax Procedures Act, CAP. 469B (as amended by the Finance Act, 2025.
“This marks a radical shift from prior practice, where COOs were required only for goods under preferential trade arrangements to determine origin and confer tariff benefits,” read part of the statement.
KRA lists requirements and guidance
According to KRA, a competent authority issuing the COO refers to a government agency or officially designated body in the exporting country that is authorized to issue certificates of origin.
For a COO to be valid, it must include the name and address of the exporter, the name and address of the importer, the port of origin, and an accurate description of the goods.
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It must also include the quantity of the goods, the country of origin, and the country of destination.
A Certificate of Origin shall be valid if it discloses the following information.
The Act also introduces penalties for noncompliance, which KRA said shall lead to seizure or forfeiture of goods to the Commissioner or an authorized officer.
To ease the transition, KRA has provided a limited window until September 30, 2025, for importers to secure the necessary documents.
Importers have been urged to engage their suppliers early to ensure compliance and to make sure all future shipments are accompanied by valid COOs.
“Note that at the lapse of this window, non-compliant consignments shall be liable to forfeiture as provided for in the Act. KRA remains committed to facilitating legitimate trade while ensuring full compliance with the law,” the notice adds.
Independent Review of Objections (IRO) and Technical Review Unit (TRU) for Customs
This comes days after the authority announced a major shift in how it will handle objections to Customs decisions.
In a public notice dated July 3, 2025, KRA unveiled a new independent review process aimed at enhancing fairness and efficiency in dispute resolution.
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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.
The new system allows individuals and businesses who feel aggrieved by decisions or omissions by Customs officials to formally lodge objections within 30 days, according to KRA.
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