Editorial Desk 
- KRA Streamlines Customs Dispute Resolution;
The Kenya Revenue Authority (KRA) will begin a phased rollout of changes to its customs dispute resolution process, moving the review of certain customs decisions to the Tax Dispute Resolution Division, effective August 1,2025.
This move, stemming from a 2019 gazette notice and aimed at enhancing fairness and efficiency, will initially impact Post Clearance Audit applications.
According to a KRA statement, the delegation of dispute resolution mechanisms for Customs disputes and reviews of applications, as outlined in Sections 229 and 230 of the East African Community Customs Management Act (EACCMA), 2004, has been assigned to the Commissioner responsible for Tax Dispute Resolution.
“Consequently, KRA wishes to inform taxpayers and the general public that all Post Clearance Audit (PCA) Applications for the Review of decisions or omissions made by the Commissioner in issuing a PCA Demand Notice(s), should be lodged with the Office of Independent Review of Objections (IRO) under the Commissioner of Legal and Board Services,” KRA noted.
This action aligns with Gazette Notice No. 1036, which was published in the Kenya Gazette Vol. CXXI No. 14 on February 1, 2019.
KRA said that through these Sections, the Act seeks to advance fairness and efficiency in Customs processes by allowing for the appeal and review of decisions made by the Commissioner of Customs by an independent unit to ensure an arm’s length and the best practice in managing disputes.
Section 229 of EACCMA, 2004 allows a person directly affected by the decision or omission of the Commissioner or any officer on matters relating to Customs, to lodge an application for review of that decision in writing within thirty days (30) days, KRA said.
The application must be lodged with the Commissioner in writing stating the grounds upon which it is lodged.
The phased rollout of Customs and Border Control disputes under Section 229 to the Tax Dispute Resolution Division under the Legal and Board Services Department will be conducted in three phases.
Phase I, covering Post Clearance Audit (PCA) applications, begins in August 2025.
Phase II, addressing Tariff, Valuation, and Exemptions applications, will commence in September 2025.
Additionally, Phase III, encompassing Bonds and all other Customs matters, will be implemented from November 2025.
Applications can be submitted through email to LSBCIROStaff@kra.go.ke or hand-delivered to the Independent Review of Objections offices on 7th Floor, Ushuru Pension Towers, Elgon Road, Upper Hill, Nairobi.
