NAIROBI, Kenya — The Kenya Revenue Authority (KRA) has clarified requirements surrounding cargo clearance after concerns were raised by clearing agents, motor vehicle dealers and other industry stakeholders over procedures affecting imported goods.
In a press statement issued on Monday, September 7, 2026, KRA said the requirement for an export declaration when clearing imported goods is anchored in law under Section 23B of the Tax Procedures Act.
The Authority said it is required to implement laws enacted by Parliament while also facilitating legitimate trade and business operations.
KRA responds to cargo clearance concerns
KRA said it had taken note of concerns raised by the Kenya International Freight and Warehousing Association (KIFWA), clearing agents, motor vehicle dealers and other stakeholders over cargo clearance processes.
The Authority said it recognised the need to ensure statutory requirements do not create unnecessary disruption for businesses engaged in legitimate trade.
“KRA is committed to working closely with affected stakeholders to ensure that the implementation of statutory requirements promotes compliance while minimising unnecessary disruption to legitimate business activities,” the Authority said.
The statement comes amid concerns from players in the logistics and motor vehicle sectors over the practical impact of cargo clearance requirements and related procedures.
Export declaration requirement anchored in law
KRA said the requirement for an export declaration is not an administrative measure introduced outside the existing legal framework.
According to the Authority, the requirement is anchored under Section 23B of the Tax Procedures Act, which KRA is mandated to administer.
The revenue authority said its role involves implementing legislation passed by Parliament while ensuring that legitimate businesses can continue operating.
The clarification is likely to be closely watched by clearing agents, freight forwarders and importers whose businesses depend on the timely movement and clearance of cargo through Kenya’s ports and border points.
Motor vehicle valuation matter before court
KRA also addressed concerns surrounding the valuation of imported motor vehicles.
The Authority said the issue is currently before the courts and declined to comment on the specific merits of the valuation methodology.
“KRA notes that the matter is currently before the Court. The Authority therefore refrains from commenting on the specific merits of the valuation methodology in accordance with the principle of sub judice, pending the direction and determination of the court,” the statement said.
The position means KRA will not publicly argue the merits of the valuation methodology while the court process is ongoing.
The valuation of imported vehicles is particularly important to dealers and importers because customs valuation can affect the taxes and other charges payable when vehicles enter the country.
KRA promises continued stakeholder engagement
The Authority said it would continue engaging freight forwarders, clearing agents, motor vehicle dealers and other stakeholders to address operational challenges affecting cargo clearance.
KRA said the consultations would focus on finding solutions that remain within the law while addressing practical difficulties experienced by businesses.
“KRA remains committed to continuous and constructive engagement with freight forwarders, clearing agents, motor vehicle dealers, and other relevant stakeholders,” the statement said.
It added that continued consultation and dialogue would allow the Authority to explore “practical and lawful solutions” to operational challenges affecting cargo clearance and trade.
