KRA Exempts Used Cars & Other Goods From New Mandatory Import Requirement

The Kenya Revenue Authority (KRA) has exempted used goods, such as used cars, from its new mandatory requirement for Certificate of Origins (COO).

In a statement dated Wednesday, September 23, the taxman also listed personal baggage, personal effects, mailbags and postal parcels imported by post, and small packages of medications under a doctor's prescription in the exempted list.

Goods imported by privileged persons and institutions, imported samples of no commercial value, and temporary imports under section 117 of EACCMA, 200 were also exempted from the mandatory requirement, taking effect from October 1, 2025.

Families transporting their dead loved ones will also not be required to have the certificates.

Individual packages that do not exceed the weight and value as outlined in regulation 119(3) of the East African Community Customs Management, imported through a registered courier, will also be exempted.

As detailed by KRA, the new requirement was introduced in July. However, importers had been given time to comply with the new requirement.

"To facilitate smooth implementation, the Authority provided a transition window up to 30th September, 2025. 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," read the notice in part.

In exceptional cases where a COO is not available at the time of importation, KRA added that export documents may be accepted to confirm origin, subject to verification and approval by Customs.

The origin declaration bearing the origin and the export permit or license issued by the exporting country's competent authority are among the documents to be considered.

Customs Export Declaration from the exporting country and Pre-Verification of Conformity (PVOC) issued by authorized Kenya Bureau of Standards appointed agents will also be accepted.

The latest directive by the taxman offers relief for Kenyans who plan to buy cars. Earlier, importers had warned that the prices of imported used cars would shoot up if the requirement were made mandatory for them.

According to the Car Importers Association of Kenya (CIAK), the new requirement was going to cost importers Ksh28,000 per vehicle.

Using the data on car imports in 2024 of 72,486 imported units, the importers are set to spend approximately Ksh2 billion each year for the certificates.

“In 2024, between January and December, Kenya imported 72,486 units with each required to pay Ksh28,000 for the CO if it is introduced, which would result to export of more than Ksh2,029,608,000 which should not be spent while there are such documents to verify vehicle’s origin since no unit can be cleared in different border points without such documents,” CIAK stated.

“In our own opinion, the Country of Origin should be on the logbook and the inspection certificates, but we should not spend the said amount of money while we have the quoted documents."