The Kenya Revenue Authority (KRA) has officially rolled out new mechanisms aimed at strengthening the resolution of customs-related disputes through the establishment of the Independent Review of Objections (IRO) and the Technical Review Unit (TRU).
This rollout, which is aligned with Gazette Notice No.1036 and the provisions of Section 11 of the KRA Act (CAP 469), delegates the responsibility for Customs Dispute Resolution to the Commissioner responsible for Tax Dispute Resolution.
The move is grounded in Sections 229 and 230 of the East African Community Customs Management Act (EACCMA), 2004.According to KRA, the introduction of the IRO and TRU mechanisms is aimed at ensuring independent and impartial reviews of decisions made by the Commissioner of Customs.
This will enhance transparency, promote best practices in dispute resolution, and ensure decisions are made at arm’s length.Under Section 229 of EACCMA, affected persons are now empowered to apply for a review of any decision or omission by a customs officer or the Commissioner.
The objection must be lodged in writing within 30 days and should clearly outline the grounds of objection.The rollout will take place in phases under the Legal and Board Services Department:
Phase I: Post Clearance Audit (PCA) applications – from August 2025
Phase II: Tariff, Valuation, and Exemptions applications from September 2025
Phase III: Bonds and all other customs matters – from November 2025
Starting August 1, 2025, all PCA-related objections and applications must be submitted to the Office of Independent Review of Objections (IRO).
Submissions can be made via email to LSBCIROStaff@kra.go.ke or delivered in person to the IRO offices at 7th Floor, Ushuru Pension Towers, Elgon Road, Upper Hill, Nairobi.
KRA reaffirmed its commitment to promoting a fair, efficient, and transparent tax administration system that supports compliance and strengthens public trust.