KRA Makes Certificate of Origin Mandatory for All Imports into Kenya
Nairobi, 9th July 2025 – The Kenya Revenue Authority (KRA) has issued a new directive requiring that all consignments imported into Kenya must be accompanied by a Certificate of Origin (COO) effective 1st July 2025. This move aligns with the recently amended Section 44A of the Tax Procedures Act, CAP. 469B, as part of the Finance Act, 2025.
According to the Public Notice released on 9th July 2025, the COO must be issued by a competent authority or officially designated body in the exporting country. This marks a significant policy shift from previous regulations where such certificates were only required for goods seeking preferential tariff treatment.
Key Requirements
For a Certificate of Origin to be valid, it must clearly disclose:
- Name and Address of the exporter
- Name and Address of the importer
- Port of Origin
- Accurate Description of the goods
- Quantity of the goods
- Country of Origin, and
- Country of Destination
The KRA has emphasized that failure to comply with this requirement will result in severe penalties, including seizure or forfeiture of goods by the Commissioner or an authorized officer.
Transitional Window
To ease the transition to the new policy, the KRA has granted a limited grace period up to 30th September 2025. This will allow importers sufficient time to secure the necessary documentation and adjust to the new compliance standards.
Importers are urged to:
- Engage their suppliers early to ensure readiness.
- Confirm that all future shipments are accompanied by valid COOs.
- Understand that after the grace period, non-compliant goods will be subject to forfeiture as outlined in the law.
The Kenya Revenue Authority reaffirmed its commitment to supporting legitimate trade while ensuring full compliance with Kenyan import laws. The Commissioner for Customs and Border Control concluded the notice with a reminder: “Thank you for paying your taxes!”
