NAIROBI, Kenya — The Kenya Revenue Authority (KRA) has set October 31, 2026, as the deadline for customs-related businesses to apply for renewal of licences for 2027.
The directive affects operators of bonded warehouses, Manufacture Under Bond (MUB) facilities, transit godowns, licensed customs agents and transit sheds whose current licences expire on December 31, 2026.
KRA said applications must be submitted through the Customs iCMS system on or before the October 31 deadline.
“Applications for renewals will be submitted through the Customs iCMS system on or before 31st October, 2026,” KRA stated.
Requirements for Bonded Warehouses, MUB Facilities
Operators of bonded warehouses, MUB facilities and transit godowns seeking renewal must submit a range of documents to support their applications.
These include:
- A valid 2026 licence;
- A CB6 security bond;
- A current company CR12;
- Valid title or lease documents;
- Company and directors’ Tax Compliance Certificates;
- The company’s 2025 audited accounts; and
- A completed Form C18.
KRA said renewal of these licences will also depend on applicants having no outstanding transactions or unresolved issues with any department of the authority.
Customs Agents to Apply Through iCMS
Licensed customs agents whose licences expire at the end of 2026 must also submit their renewal applications through the iCMS platform.
The applications must be made using Form C20 and accompanied by the required supporting documents.
These include the agent’s 2026 CR12 or CR13, company Tax Compliance Certificate, bond and debt clearance, previous C21 licence and a KIFWA Clearance Certificate for the year of application.
KRA will vet the applications before issuing renewed licences.
Transit Shed Licences to Cover Three Years
Transit shed operators seeking licences covering 2027 to 2029 will be required to provide their licences for 2024, 2025 and 2026.
They must also submit:
- A security bond;
- Company registration certificate;
- Gazette Notice authorising operation;
- Valid title or lease documents;
- Current CR12;
- Company and directors’ Tax Compliance Certificates;
- 2025 audited accounts; and
- A signed and stamped Form C18.
The application and supporting documents must be submitted through the Customs iCMS system.
Transit Shed Licence Costs Sh1.3 Million
Successful transit shed applicants will be required to pay a licence fee of Sh1.3 million, equivalent to US$10,000.
KRA said submission of the required documents does not guarantee renewal.
Applicants will undergo further vetting before the authority makes a final decision on whether to issue the licences.
The requirements are intended to ensure customs facilities and operators remain compliant with tax, customs and other regulatory obligations.
KRA Customs Directive Comes as Import Activity Grows
The licensing exercise comes as thousands of businesses continue to rely on Kenya’s customs infrastructure to facilitate imports and cross-border trade.
The directive is expected to affect more than 59,000 active domestic importers operating across the country, ranging from large industrial companies and regional distributors to smaller businesses supplying retail markets.
These importers facilitate cross-border trade through more than 2.09 million recorded shipments.
China remains the leading source of imports, followed by the United Arab Emirates (UAE) and Saudi Arabia.
With the October 31 deadline approaching, KRA has urged affected operators to submit complete applications and supporting documentation through iCMS to allow sufficient time for the vetting and renewal process.
