The Kenya Revenue Authority (KRA) has declared that starting October 1, every consignment imported into the country must include a Certificate of Origin (COO), in accordance with Section 44A of the Tax Procedures Act, CAP 469B.
In a public notice issued on Tuesday, KRA noted that the enforcement follows a three-month transition period after the requirement initially took effect on July 1.
“The Kenya Revenue Authority hereby notifies all importers, customs clearing agents, and the general public that, in compliance with Section 44A of the Tax Procedures Act, CAP. 469B (as amended by the Finance Act, 2025), all consignments imported into Kenya must be accompanied by a Certificate of Origin (COO) issued by a competent authority in the country of export,” the statement reads.
If a Certificate of Origin is unavailable at the time of import, the KRA has listed several other alternative export documents that may be accepted if they are verified and approved by Customs.

These alternatives may include an origin declaration containing origin details, or an export permit or license issued by the exporting country’s competent authority. Additionally, a customs export declaration from the exporting country or a Pre‑Export Verification of Conformity (PVOC) issued by agents appointed by the Kenya Bureau of Standards.
KRA also outlined specific categories of imports that may be exempt from the mandatory submission of the Certificate of Origin. These include goods imported by privileged individuals and institutions, used goods such as pre-owned vehicles, personal baggage and effects, mailbags and parcels brought in by post, human remains, and non-commercial samples.
Other exemptions cover temporary imports, small quantities of prescribed medicaments, and individual packages that fall within the weight and value limits specified under Regulation 119(3) of the East African Community Customs Management.

The announcement follows a recent final notice issued by KRA to transporters handling transit goods and other items under customs supervision.
On Monday, KRA reminded all transporters operating under the East African Community Customs Management Act to renew their licenses for 2026 in order to maintain operational status.
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