KRA begins effecting new law requiring all imports into Kenya to have certificate of origin
The move 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
The Kenya Revenue Authority (KRA) has shifted to the new framework where all consignments imported into the country must be accompanied a Certificate of Origin (COO) issued by a competent authority from the country of export, effective 1st July, 2025.
In a notice to importers, custom clearing agents and members of the public, KRA Commissioner of Customs and Border Control Dr Lilian Nyawanda said this is in compliance with Section 44A of the Tax Procedures Act, CAP. 469B as amended by the Finance Act, 2025).
The move 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.
According to Dr Nyawanda, the competent authority refers to a government agency or officially designated body in the exporting country that is authorised to issue certificates of Origin.
A Certificate of Origin shall be valid if it discloses the name and address of the exporter; name and address of the importer; port of origin; accurate description of the goods; quantity of the goods; country of origin; and country of destination.
“The Act further provides penal consequences for non-compliance, which shall lead to seizure or forfeiture of goods to the Commissioner or an authorised officer.”
To facilitate clearance of goods under this new requirement during the transition, KRA has given a limited window until 30th September, 2025 to allow importers time to secure the required documents while ensuring a smooth shift to full compliance. Importers are therefore advised to engage their suppliers early to ensure compliance with this requirement; and ensure all future shipments are accompanied by a valid COO issued by a competent authority in the exporting country.
“Note that at the lapse of this window, non-compliant consignments shall be liable to forfeiture as provided for in the Act. KRA remains committed to facilitating legitimate trade while ensuring full compliance with the law,” she added.
