KRA Introduces Stricter Import Rules to Curb Rogue Operators

Nairobi, Kenya — September 23, 2025, 13:45 EAT.

The Kenya Revenue Authority (KRA) has tightened import regulation requirements to clamp down on fraudulent, undervalued, or misdeclared imports, demanding that all goods entering Kenya be accompanied by a valid Certificate of Origin (CoO).

The Latest

• Beginning July 1, 2025, KRA made it mandatory that every consignment imported into Kenya must have a Certificate of Origin issued by a competent authority in the exporting country. 

• The requirement stems from amendments under Section 44A of the Tax Procedures Act, Cap. 469B (Finance Act 2025). 

• Importers were given a grace period until September 30, 2025, to adapt to the new rule. After that, lack of valid CoO may lead to seized or rejected shipments. 

Context in Brief

• Kenya has long faced revenue losses and unfair trade practices through undervalued imports, false country of origin declarations, and goods dumped into the local market.

• Prior to this, only some goods under preferential trade agreements or specific regulatory frameworks needed origin documents; many routine imports were processed with minimal verification.

• The move aligns with KRA’s broader strategy to improve trade integrity, ensure correct tariffs/duties, and protect local industries from unfair competition.

Law, Policy, and Process

• Legal basis: Section 44A of the Tax Procedures Act, Cap. 469B (amended by Finance Act 2025) now obliges importers to provide CoOs. 

• Enforcement: Consignments without CoOs will not be cleared; they may be held, seized, or forfeited. Penalties may apply. 

• Procedure: The CoO must include exporter and importer details, full product description, quantity, origin country, destination, port of origin, etc. 

Voices and Stakeholders

• KRA’s Announcement: The Authority emphasized that the move is not to hinder trade but to ensure all imports are properly tracked and duties are fairly applied. 

• Importers / Trade bodies: Some have warned that smaller traders, especially those dealing in materials with complex supply chains, may find it difficult to secure CoOs from exporters, adding cost and delay.

• Industry experts: Some see the change as necessary to reduce smuggling, duty evasion, and dumping of substandard goods. Others caution about potential disruptions during the transition period.

Evidence & Data Box

Risks, Implications, Scenarios

• Short-term disruptions: Some importers may face delays, especially those who have relied on minimal documentation or informal supply chains.

• Increased costs: Sourcing CoOs, verifying them, possible additional administrative fees could raise import costs, which could be passed to consumers.

• Improved revenue and fairness: Over time, correct classification and valuation may boost duty collection and protect local industries from unfair foreign competition.

• Trade relations risk: Exporting countries whose systems are weak or whose authorities are not officially recognized may struggle, leading to friction.

What We Don’t Know Yet

• Which authorities in various exporting countries are deemed “competent authorities” by KRA; how KRA will verify their legitimacy.

• To what extent informal / grey-market imports will be disrupted or blocked.

• What support KRA will provide importers to help them meet the new requirements, especially smaller businesses.

• Whether there are exemptions or special arrangements for some categories of goods.

Timeline

• 2025-07-01: New CoO requirement takes effect for all imports. 

• 2025-09-30: End of grace period for compliance. After this date, strict enforcement begins. 

What to Watch

• KRA’s official guidance on recognized authorities in exporting countries.

• Customs and port delays or backlogs as enforcement ramps up.

• Price adjustments those importers pass onto consumers.

• Importers’ reactions — legal challenges or requests for revision or clarifications.

Editor’s Note:

Information is based on KRA notices, Kenyan media reports (Standard Media, The Star, Nairobi Business Monthly), and legal texts of the Finance Act 2025.