NAIROBI, Kenya – Kenya Revenue Authority (KRA) has announced that starting October 1, 2025, all businesses and individuals importing goods into the country will be required to present a Certificate of Origin (COO) for their shipments.
The directive, anchored in Section 44A of the Tax Procedures Act (CAP. 469B), has been in force since July 1, but importers were given a three-month transition period that lapses at the end of September.
Kenya is estimated to lose more than Sh79 billion annually to undervalued imports, while counterfeits and other illicit trade drain the economy of over Sh250 billion every year.
“Importers are reminded that, with effect from October 1, 2025, all consignments imported into Kenya must fully comply with Section 44A of the Tax Procedures Act, CAP. 469B, with a few exceptional cases to which provisional measures have been adopted for ease of compliance,” the Authority said in a notice issued on September 23.
Alternative Documents Allowed
Where a COO is not available, KRA said importers may present alternative documentation such as an origin declaration confirming the source of goods, an export permit or license from the exporting country, a customs export declaration, or a Pre-Export Verification of Conformity (PVOC) certificate issued by agents authorized by the Kenya Bureau of Standards.
Exemptions from COO Requirement
The requirement will not apply to certain categories of imports. Exemptions include goods imported by privileged persons and institutions under the Fifth Schedule of the East African Community Customs Management Act (EACCMA) 2004, as well as used goods such as second-hand vehicles.
Personal baggage, personal effects, mailbags, postal parcels, human remains, temporary imports, and small medical packages with a doctor’s prescription are also excluded.
In addition, individual parcels that meet weight and value thresholds under Regulation 119(3) of EACCMA and are shipped via registered couriers will not need a COO.
KRA’s Assurances
KRA emphasized that it will work with importers to address any challenges that may arise during the rollout of the requirement.
“Any difficulties experienced in implementation will be dealt with on a case-by-case basis, ensuring compliance while adhering to legal provisions,” the statement said.
The COO rule marks one of the most significant customs reforms in recent years, signaling Kenya’s push to strengthen trade oversight and safeguard revenue streams.
