KRA Sets October Deadline for Mandatory Certificate of Origin on Imports

The Kenya Revenue Authority (KRA) has announced that starting October 1, 2025, all imports into Kenya must be accompanied by a Certificate of Origin (COO). The measure, which took effect in July, will now be strictly enforced after a three-month transition period.

KRA said the requirement is in line with Section 44A of the Tax Procedures Act, CAP. 469B, as amended by the Finance Act 2025. The COO must be issued by a competent authority in the exporting country and will be used to confirm the origin of goods entering Kenya.

To ease compliance, KRA had allowed provisional arrangements until September 30. From next month, however, only consignments with valid COO documents will be cleared, except in limited circumstances where alternative proof of origin may be accepted.

In such cases, customs may approve documents like origin declarations, export permits, customs export declarations, or Pre-Export Verification of Conformity (PVOC) certificates. These will be reviewed on a case-by-case basis to verify authenticity.

The Authority noted that some imports will remain exempt from the COO requirement. These include personal baggage, personal effects, used vehicles, mail and postal parcels, human remains, and samples of no commercial value. Temporary imports, small packages of medicines, and courier items within set weight and value limits are also excluded.

KRA emphasized that the directive is meant to streamline trade and protect the local market from unfair practices. It also reassured traders that challenges during implementation would be handled individually in line with the law.

“The Authority remains committed to facilitating legitimate trade while ensuring full compliance with the law,” the statement said.