From October 1, 2025, all imports to Kenya will be compelled to have a Certificate of Origin (COO), as directed by the Kenya Revenue Authority (KRA).
The move forms part of the implementation of Section 44A of the Tax Procedures Act, CAP. 469B, which became effective on July 1.
In a statement issued on September 23, KRA advised importers that the grace period for a smooth transition would lapse on September 30. Thereafter, all consignments have to comply with the new requirement except a few exceptions.
“Importers are also reminded that, effective October 1, 2025, all consignments being brought into Kenya must be in full compliance with Section 44A of the Tax Procedures Act, CAP. 469B, with some exceptional cases to which provisional steps have been taken for compliance convenience,” the Authority stated.
Alternatives to COO When It’s Not Immediately Available
KRA also understood that there might be situations where a Certificate of Origin would not be readily available at importation.
On these occasions, one or more official documents may be utilized instead, provided they can be verified and approved by Customs.
These are:
- A Declaration of Origin with detailed origin information,
- A Permit or License of Export from the exporting country’s competent authority,
- A Customs Export Declaration from the exporting country.
Or a Pre-export Verification of Conformity (PVOC) by agents licensed by the Kenya Bureau of Standards.
Who’s Exempt?
Not all imports will be subject to the new requirement. KRA issued some exemptions, such as:
Imported goods by privileged individuals or institutions, as defined in the Fifth Schedule to the East African Community Customs Management Act, 2004 (EACCMA),
Second-hand goods falling under the same schedule i.e., used vehicles,
Personal items like effects and baggage, mailbags, and post parcels arrived by way of post,
Repatriation of human remains,
Temporary importation under Section 117 of EACCMA,
Packages of medicines imported by way of prescription in small amounts,
And single packages falling below specified weight and monetary limits, especially those arriving by way of registered courier services, as per Regulation 119(3) of EACCMA.
KRA has given assurance to importers that the difficulties arising during the enforcement of the new requirement will be addressed on an individual basis, having regard to the existing legal framework.
The Certificate of Origin is a basic document in global commerce used to authenticate the nation of production or manufacture.
The move by KRA to adopt its use is aimed at increasing trade transparency, Tax Administration fairness, and making Kenya’s import procedure fit international standards.
