Foreigners visiting Kenya briefly not subject phone registration rule – KRA

The Kenya Revenue Authority (KRA) has issued a clarification on the directive that passengers entering Kenya starting January 1, 2025, have to register their mobile devices’ international mobile equipment identity (IMEI) numbers at the port of entry.

In a statement, KRA explained that the initiative, part of its Enterprise API Integration (EAPI) project, is aimed at ensuring proper tax declaration, payment, and verification for mobile devices imported into or assembled in Kenya.

The authority said the IMEI system will be used for effective monitoring of devices within the local network.

However, KRA clarified that the new regulations will not apply to foreigners visiting Kenya temporarily.

It added that Kenyans returning from abroad with mobile phones valued at below $2,000 (Sh257,994) will also be exempt from taxation.

“For accompanying baggage, we will allow a mobile device for personal use. However, the quantities must not appear to be for trade purposes. All items in the accompanied baggage, including mobile phones, should not exceed $2,000,” KRA said.

The authority stressed that the measure is designed to curb smuggling and the importation of counterfeit devices. The process for declaring mobile devices on the F88 form will also be automated, meaning passengers will no longer need to declare their devices upon exit.

KRA also reassured tourists and short-term visitors, stating that the new regulations will not apply to them.

KRA is implementing the initiative in collaboration with the Communications Authority of Kenya (CA), with KRA handling tax collection and ensuring compliance, while the CA regulates communication services.

"KRA works with other regulatory authorities to ensure compliance of products coming into the country," the authority said.

"This initiative combines regulatory oversight from CA with KRA’s tax enforcement to enhance compliance and prevent tax evasion."

A key component of the initiative is the registration of IMEI numbers, which KRA emphasised is meant to prevent fraud, counterfeit products, and smuggling.

"By registering IMEI numbers, we can ensure that all mobile devices in use are legitimate and have met the necessary tax obligations,” KRA explained.

The authority assured the public that robust security measures are in place to protect user data, including IMEI numbers, in accordance with the Data Protection Act.

KRA also addressed questions about penalties for non-compliance, stating that devices not subject to taxes will be held until the necessary payment is made. For issues related to cloned or misused IMEI numbers, KRA said it will collaborate with the CA to identify and address offenders while protecting innocent users.

Regarding the cost of importing phones, KRA clarified that the new measure would not directly raise import costs. Instead, it is designed to ensure that all devices are subject to the correct taxes, leading to a more balanced market.

"For consumers, this could mean a more balanced market where prices are fairer and more consistent across different brands and models," KRA said.

KRA added that it plans to introduce user-friendly platforms for declarations, including mobile apps and USSD services, and will engage in public awareness campaigns to ensure that the public understands the new requirements.

"The Device Control Touchpoint will be implemented effective 1st January 2025, with specific system guidelines to be shared before this date," the Authority said.