NAIROBI, Kenya, Sept. 7 – The Kenya Revenue Authority (KRA) says it is working with importers and other stakeholders to ensure faster and smoother cargo clearance following the introduction of new import documentation requirements.
The taxman acknowledged concerns raised by the Kenya International Freight and Warehousing Association (KIFWA), clearing agents, motor vehicle dealers and other stakeholders over the implementation of the new rules.
The concerns centre on Section 23B of the Tax Procedures Act, which came into effect on September 1, 2026, through the Finance Act.
The provision introduced stricter documentation requirements for people importing, or claiming to have imported, goods into Kenya.
Under the law, importers are required to obtain and retain a valid export declaration, export entry, customs export certificate or equivalent documentation from the country of origin.
The documents must then be retained for at least five years and presented to the KRA Commissioner when requested.
“KRA wishes to clarify that the requirements for an export declaration in the clearance of imported goods is anchored by law under Section 23B of the Tax Procedures Act. As a statutory institution, KRA is mandated to implement and administer legislation enacted by Parliament, while at the same time facilitating legitimate trade and business operations,” KRA said in a statement.
The authority said it was engaging affected stakeholders to address concerns arising from implementation of the requirement.
“KRA is committed to working closely with affected stakeholders to ensure that the implementation of statutory requirements promotes compliance while minimising unnecessary disruption to legitimate business activities,” it added.
