KRA warns importers as new 5-year document rule takes effect

The Kenya Revenue Authority (KRA) has issued a warning to importers ahead of a new documentation rule that began on September 1, 2026. The regulation, outlined in Section 23B of the Tax Procedures Act, compels importers to retain certain customs documents for five years following their importation. KRA highlighted the new rule in a post on its X account on September 7, 2026.

According to KRA, importers must retain documents such as export declarations, export entries, customs export certificates, or other customs documents issued by the exporting country. These documents must contain essential information including the exporter and importer's names and addresses, the goods' description and quantity, value, tariff classification, country of export and destination, date of export, and the customs authority's reference number.

Failure to provide the required documentation could result in the rejection of import claims, determination of customs value and tax liability by KRA, and administrative penalties. Importers are advised to verify the accuracy of their documents and keep them easily accessible. The new rule reflects a growing reliance on digital customs systems for import and export processing, with KRA having recently suspended its Integrated Customs Management System (iCMS) for maintenance on September 6, 2026.