KRA moves to address cargo clearance delays amid new import rule requirements

Nairobi, Kenya – The Kenya Revenue Authority (KRA) is collaborating with importers and various stakeholders to expedite cargo clearance procedures following the arrival of new import documentation prerequisites, according to a recent statement. The tax organization acknowledged the worries expressed by the Kenya International Freight and Warehousing Association (KIFWA), clearing agents, motor vehicle dealers, and other parties regarding the execution of the fresh regulations.

These concerns primarily revolve around Section 23B of the Tax Procedures Act, which came into force on September 1, 2026, via the Finance Act. This provision raises stricter documentation demands for individuals importing, or claiming to have imported, goods into Kenya. Importers are now obligated to secure and preserve a valid export declaration, export entry, customs export certificate, or its equivalent from the country of origin.

The documents must also be kept for a minimum of five years and submitted to the KRA Commissioner upon demand.

KRA has emphasized that the obligations for an export declaration during the clearance of imported goods are legally anchored in Section 23B of the Tax Procedures Act. As a statutory body, KRA is responsible for implementing and administering legislation enacted by Parliament, while simultaneously facilitating legitimate trade and business operations.

The authority disclosed it is engaged with affected stakeholders to address concerns arising from the implementation of the requirement. KRA reiterated its commitment to collaborating closely with the stakeholders concerned to guarantee that the implementation of statutory requirements encourages compliance while minimizing unnecessary disruption to legitimate business activities.