Starting next month, businesses and individuals importing goods into Kenya must provide a Certificate of Origin (COO), the Kenya Revenue Authority (KRA) has confirmed.
The requirement is anchored in Section 44A of the Tax Procedures Act, CAP. 469B, which took effect on July 1. Importers were given a transition period ending on September 30. In its September 23 statement, KRA reminded stakeholders to prepare for full enforcement.
“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.
Alternative Documents for Importers Without COO
KRA explained that where a COO is unavailable, Customs may accept alternative documents to prove the source of goods.
These include:
- An Origin Declaration confirming the goods’ source
- An Export Permit or License issued by the relevant authority in the exporting country
- A Customs Export Declaration
- A Pre-Export Verification of Conformity (PVOC) issued by agents authorized by the Kenya Bureau of Standards
Categories Exempt from COO Requirement
KRA clarified that certain imports will not require a COO. Privileged persons and institutions listed in the Fifth Schedule of the East African Community Customs Management Act (EACCMA) 2004 are exempt.
Used goods under the same schedule, including second-hand vehicles, are also excluded. Other exemptions cover:
- Personal baggage and personal effects
- Mailbags and postal parcels
- Human remains being repatriated
- Temporary imports under Section 117 of EACCMA
- Small medical packages with a doctor’s prescription
Additionally, individual parcels that fall within the weight and value limits under Regulation 119(3) of EACCMA and are shipped via registered couriers do not require a COO.
KRA assures importers that it will handle any problems arising from the new regulation on a case-by-case basis to facilitate compliance within the framework of the law.
