The Kenya Revenue Authority (KRA) has given importers a reprieve by exempting some goods from the new Certificate of Origin (COO) requirements. Importers had earlier expressed concerns over the additional costs and complexities.

KRA’s New Import Rules

The Certificate of Origin (COO) is an export document that verifies the country where goods were produced, grown or manufactured. Under the new rules, importers will be required to ensure all imports into Kenya are accompanied by a COO. However, KRA has introduced exceptions and alternative documentation options for some goods.

To ease the transition, KRA has given a transition period up to September 30, 2025 after which full enforcement of the new rule will kick in. Importers are advised to comply with Section 44A of the Tax Procedures Act, CAP. 469B though provisions have been made for cases where the COO is not available.

Alternatives to COO

In cases where COO is not available at the time of importation, KRA will accept alternative documentation including:

  • Origin declarations detailing the origin of the goods.

  • Export permits or licenses issued by the relevant authority of the exporting country.

  • Customs export declarations from the exporting country.

  • Pre-verification of conformity certificates from agents approved by the Kenya Bureau of Standards.

Exemptions from COO Requirement

KRA has exempted 10 product categories from the COO rule. These are:

  1. Privileged goods imported by specific persons or institutions as outlined in the Fifth Schedule of the East African Community Customs Management Act (EACCMA 2004).

  2. Used goods including second-hand vehicles as specified under the Fifth Schedule of EACCMA 2004.

  3. Personal effects and baggage as long as the packages meet weight and value limits.

  4. Mailbags and postal parcels imported by post.

  5. Human remains.

  6. Imported samples with no commercial value.7. Temporary imports as defined under Section 117 of EACCMA 2004.

  7. Small packages of medicaments prescribed by a doctor.

Industry Reacts to the New Rules

The new policy has been generally welcomed by industry players. The Car Importers Association of Kenya (CIAK) led by Peter Otieno commended the KRA for the decision saying it will reduce unnecessary cost increases for businesses.

According to the CIAK, existing documentation like logbooks, export papers and inspection certificates already contain sufficient information to verify the origin of imported vehicles. The association had earlier warned that the COO requirement could add approximately Sh2 billion annually in paperwork costs which would ultimately be passed on to consumers.

Relief for Small and Medium Enterprises

The Shippers Council of Eastern Africa (SCEA) also welcomed the KRA’s decision. Agayo Ogambi CEO of the SCEA said the move will save importers especially Small and Medium Enterprises (SMEs) a lot of money.

“The new policy ensures that SMEs, the backbone of Kenya’s economy, will not be unduly burdened, and the impressive Sh879 billion in customs revenue generated last year will remain unaffected,” Ogambi said.