Starting October 1, all goods entering Kenya will need a Certificate of Origin (COO), the Kenya Revenue Authority (KRA) has announced, except in certain defined cases.
The directive follows Section 44A of the Tax Procedures Act, CAP. 469B, which came into effect on July 1, with importers allowed a transition period that ends on September 30.
In a statement issued on September 23, KRA reminded importers: "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."
For shipments where a Certificate of Origin is unavailable, KRA has outlined acceptable alternatives.
These include an Origin Declaration stating the product’s origin, an Export Permit or License issued by the exporting country, a Customs Export Declaration, or a Pre-Export Verification of Conformity (PVOC) from authorized Kenya Bureau of Standards agents. All documents must be verified and approved by Customs.
Certain imports will not require a COO.
Exemptions cover goods brought in by privileged persons and institutions, as outlined in the Fifth Schedule of the East African Community Customs Management Act (EACCMA) 2004. Used items listed under the same schedule, including motor vehicles, are also excluded.
Other exceptions include personal baggage, personal effects, mailbags, postal parcels, repatriated human remains, temporary imports under Section 117 of EACCMA 2004, and small packages of medicaments under a doctor’s prescription.
Individual parcels that do not exceed the weight and value limits set under Regulation 119(3) of EACCMA and imported through registered couriers are also exempt.
KRA assured importers that any challenges encountered during the implementation of the COO requirement will be handled on a case-by-case basis, with full consideration of the legal framework to ensure smooth compliance.
