KRA to Enforce Certificate of Origin Requirement for Imports from October 1
From October 1, all goods imported into Kenya must be accompanied by a Certificate of Origin (COO) except for a few exceptions as provided for in the law.
The directive was issued on September 23 and aligns with Section 44A of the Tax Procedures Act, CAP. 469B which came into effect on July 1. Importers were given a 3 months transition period that ends on September 30.
“Importers are reminded that 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 exceptions where provisional measures have been adopted for ease of compliance,” the Authority stated.
Alternative Documents Allowed
In cases where a Certificate of Origin is not available, KRA said other export documents can be accepted as substitutes. These are an Origin Declaration with country of origin details, an Export Permit or License issued by the exporting authority, or a Customs Export Declaration.
Also a Pre-Export Verification of Conformity (PVOC) certificate issued by agents appointed by the Kenya Bureau of Standards can also be used as a substitute. All alternative documents must however undergo verification and approval by Customs officials before clearance.
Exemptions from COO Requirement
KRA also listed categories of goods that will not be required to have a COO. These are:
- Goods imported by privileged persons and institutions under the Fifth Schedule of the East African Community Customs Management Act (EACCMA) 2004.
- Used goods under the Fifth Schedule, including motor vehicles.
- Personal baggage, effects, mailbags and postal parcels brought in by post.
- Human remains repatriated from abroad.
- Temporary imports under Section 117 of EACCMA, 2004.
- Small medicament packages prescribed by a doctor.
- Courier imports that fall under the weight and value limits specified in Regulation 119(3) of EACCMA.
Case-by-Case Implementation
Any challenges that may arise from the implementation of the new rules will be addressed on a case by case basis guided by the relevant legal framework.
The enforcement of COO will strengthen trade compliance and authenticity of goods entering Kenya.
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KRA to Enforce Certificate of Origin Requirement for Imports from October 1