The Kenya Revenue Authority (KRA) has introduced a change in the way it settles customs decisions disputes for all importers and exporters across the country.
In a public notice issued on July 3, 2025, KRA introduced a new independent review process designed to make customs dispute resolution fairer and more efficient. As part of this reform, KRA will roll out the Independent Review of Objections (IRO) alongside a new Technical Review Unit (TRU) dedicated to handling customs-related cases.
This amendment is provided for in the legal framework as stipulated in Kenya Gazette Notice No. 1036, dated February 1, 2019, and as per Section 229 and 230 of the East African Community Customs Management Act (EACCMA), 2004.
Under the new regime, KRA says importers and exporters who feel they have been wronged by a ruling or inaction by Customs officials are now able to file official objections if they do so within 30 days.
KRA says the purpose of the reform is to ensure appeals are handled objectively and autonomously, i.e., not by those same officials who issued the original customs determinations.
“The Act aims to promote fairness and efficiency in Customs processes by allowing decisions made by the Commissioner of Customs to be appealed and reviewed by an independent unit,” the public notice continues.
In an effort to facilitate the transition with ease, KRA will implement the new review procedure in phases:
- Phase I: Starts in August 2025 and will handle requests for Post Clearance Audit (PCA).
- Phase II: Starts in September 2025, addressing tariff descriptions, objections to value, and exemptions.
- Phase III: Adopted in November 2025, addressing bonds as well as all other matters of customs.
The KRA has encouraged all taxpayers and stakeholders to prepare for the change. From August 1, 2025, every individual filing objections in respect of Post Clearance Audits will be required to file them at the newly opened Independent Review of Objections Office.
Applicants may forward their objections through email at [email protected] or deliver them in person to the Independent Review of Objections Office on the 7th Floor, Ushuru Pension Towers, Elgon Road, Upper Hill, Nairobi.
KRA emphasized that this project is part of a broader effort to modernize and streamline customs procedures and build even stronger trust between importers, exporters, and the general trading community.
