Starting July 1, 2025, the Kenya Revenue Authority (KRA) requires all imports to be accompanied by a valid Certificate of Origin. This new rule aims to tighten customs enforcement, enhance transparency, and improve tax compliance. Importers must act now to avoid penalties by October 1, 2025.
Kenya Tightens Import Rules with New Certificate of Origin Directive
The Kenya Revenue Authority (KRA) has introduced a critical import rule that affects every importer. From July 1, 2025, KRA demands that all goods entering Kenya include a valid Certificate of Origin (COO). This rule stems from the amended Section 44A of the Tax Procedures Act, which forms part of the Finance Act 2025.
Previously, only goods under preferential trade agreements, such as COMESA or EAC, required COOs. Now, the new law covers all imports, regardless of origin or trade classification.
Why Did KRA Introduce This Change?
KRA wants to improve transparency and strengthen border controls. By mandating COOs for all imports, it aims to:
- Curb under-invoicing and dumping
- Boost accuracy in customs valuation
- Prevent illegal imports
- Align Kenya with global trade standards
Furthermore, this move supports the authority’s broader efforts to seal tax loopholes and enhance revenue collection.
What Should the Certificate of Origin Include?
The exporting country must issue the COO through a recognized authority. The certificate must contain:
- Names and addresses of both exporter and importer
- Port of origin and destination
- Accurate description and quantity of goods
- Declared country of origin
Without this document, goods will not clear at the Kenyan border after the grace period.
Read: How to File KRA Nil Returns on iTax in Kenya 2025
When Will KRA Start Enforcing Penalties?
KRA has allowed a three-month grace period ending on September 30, 2025. During this window, importers can still clear goods if they provide evidence that the COO is on the way.
However, starting October 1, 2025, KRA will begin seizing or forfeiting consignments that lack a valid COO. Therefore, importers who ignore this regulation risk losing their cargo and facing legal consequences.
What Should Importers Do Now?
To stay compliant, importers must act promptly. Here’s what they should do:
- Contact suppliers immediately to start obtaining the COO
- Confirm the issuing body’s credentials in the exporting country
- Train customs agents and internal teams on the new requirements
- Update import documentation processes to avoid delays
Taking these actions now will prevent last-minute panic and unnecessary fines.
Who Is Affected by This Change?
This regulation affects everyone in the import supply chain, including:
- All importers and exporters
- Clearing and forwarding agents
- Freight and logistics firms
- Customs officials and brokers
Even small traders must comply, regardless of shipment size or product type.
Conclusion
The new COO rule by KRA represents a significant step in modernizing Kenya’s import system. While the policy may appear strict, it aims to create a fair, transparent, and efficient trade environment. The grace period offers a short window to adapt. Therefore, importers must take this time seriously, ensure full compliance, and avoid disruptions after October 1, 2025.
