KRA Sets New Requirement for All Goods Imported to Kenya

The Kenya Revenue Authority (KRA) has announced that all goods imported to Kenya will now have to be accompanied by a Certificate of Origin (COO) that is issued by a competent authority from the exporting country.

In a statement issued on Wednesday, July 10, the taxman explained that the new requirement was introduced in the Finance Act of 2025, which amended section 44A of the Tax Procedures Act.

As directed by KRA, the certificates will have to include:

1. Name and address of both the importer and the exporter.

2. Port of origin.

3. Accurate description of the goods.

4. Quantity of the goods.

5. Country of origin and the destination.

"It is mandatory for all consignments imported into Kenya to be accompanied by a Certificate of Origin (CoO) issued by a competent authority from the country of export, effective 1st July, 2025. This marks a radical shift from prior practice, where CoOs were required only for goods under preferential trade arrangements to determine origin and confer tariff benefits.

"A competent Authority refers to a government Agency or officially designated body in the exporting country that is authorized to issue certificates of origin," read the statement in part.

Accordingly, the taxman announced that it had given importers a limited window until 30th September, 2025, for them to get the relevant documentation.

Once the window lapses, imports that do not have the certificate will be forfeited.

"Importers are therefore advised to engage their suppliers early to ensure compliance with this requirement," KRA stated.

"The Act further provides penal consequences for noncompliance penalty, which shall lead to seizure or forfeiture of goods to the Commissioner or an authorised officer."

What is COO

A Certificate of Origin (COO) is an official document that certifies the country where a product was manufactured.

It is important in international trade as it helps determine whether goods are eligible for import, export, and duty benefits under trade agreements.

Customs authorities use the COO to assess applicable tariffs and verify compliance with trade rules.

It can also be used by businesses to comply with import regulations in cases where the government may restrict certain goods from other countries.