KRA: Importers must provide Certificate of Origin from October 1
For shipments where a COO is not available, the Authority has outlined alternative documents that Customs may accept.
From October 1, businesses and individuals importing goods into Kenya will be required to provide a Certificate of Origin (COO), the Kenya Revenue Authority (KRA) has confirmed.
The new rule, which follows Section 44A of the Tax Procedures Act, CAP. 469B, took effect on July 1, giving importers a transition period that ends on September 30.
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In its statement released on September 23, KRA reminded stakeholders.
"Importers are reminded that, with effect from October 1, 2025, all consignments imported into Kenya must fully comply with Section 44A of the Tax Procedures Act, CAP. 469B, with a few exceptional cases to which provisional measures have been adopted for ease of compliance,” read the notice.
For shipments where a COO is not available, the Authority has outlined alternative documents that Customs may accept.
These include an Origin Declaration confirming the source of the goods, an Export Permit or License issued by the relevant authority in the exporting country, a Customs Export Declaration, or a Pre-Export Verification of Conformity (PVOC) issued by agents authorised by the Kenya Bureau of Standards.
Certain imports are exempt from the COO requirement. Privileged persons and institutions, as listed in the Fifth Schedule of the East African Community Customs Management Act (EACCMA) 2004, do not need to submit a COO.
Used goods under the same schedule, including second-hand vehicles, are also excluded.
Other exemptions include personal baggage, personal effects, mailbags, postal parcels, human remains being repatriated, temporary imports under Section 117 of EACCMA, and small medical packages with a doctor’s prescription.
Additionally, individual parcels that meet the weight and value limits under Regulation 119(3) of EACCMA and are shipped via registered couriers do not require a COO.
KRA assured importers that any challenges encountered in implementing the COO requirement will be addressed individually, ensuring compliance while adhering to existing legal provisions.
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