Understanding the New KRA Regulation
Effective Date: October 1, 2025
Background: From Finance Act to Full Implementation
Kenya’s import procedures have undergone a major shift following the Finance Act, 2025. The Kenya Revenue Authority (KRA) now requires every import consignment to be accompanied by a Certificate of Origin Kenya document.
This new requirement arises from Section 44A of the Tax Procedures Act (Cap. 469B), empowering KRA to demand proof of origin for all imports. The initiative is designed to enhance compliance, strengthen trade integrity, and align Kenya’s import system with international standards.
KRA’s September 2025 Notice: Operationalizing the Law
In a public notice issued on September 23, 2025, KRA announced that, effective October 1, 2025, no consignment will be cleared without a valid Certificate of Origin Kenya issued by the competent authority in the exporting country.
The Authority clarified that the directive implements provisions of the Finance Act, providing practical guidance to importers, exporters, and clearing agents on how to comply with the new import documentation process.
Why the Certificate of Origin Kenya Matters
The Certificate of Origin Kenya serves as official proof of the country or region where goods were manufactured or produced. It plays a critical role in:
- Determining the applicable duties and taxes
- Administering preferential trade agreements such as EAC, COMESA, or AfCFTA
- Preventing tax evasion, origin fraud, and goods misdeclaration
By enforcing the Certificate of Origin Kenya rule, KRA aims to create a transparent, efficient import system where all traders operate on a fair and level playing field.
Provisional Measures During Transition
Recognizing that not all exporters can issue a Certificate of Origin Kenya immediately, KRA may temporarily accept certain official export documents to facilitate legitimate trade. These include:
- Export Declarations with complete details
- Export Permits or Licenses
- Export or Import Declaration Forms
- PVOC Certificates issued by authorized Kenya Bureau of Standards (KEBS) agents
These provisional arrangements are temporary and subject to verification by KRA to ensure full compliance with the new import rules.
Who Is Exempt from the Certificate of Origin Kenya Requirement
Certain import categories are exempt from presenting a Certificate of Origin Kenya. Exemptions include:
- Goods imported by privileged persons or institutions under the East African Community Customs Management Act (EACCMA, 2004)
- Used goods and motor vehicles
Article By: Benard Omollo
