Paul Arithi 
- KRA mandates Certificate of Origin for all Kenyan imports starting July 1, 2025
The Kenya Revenue Authority (KRA) has introduced a new, compulsory requirement for all imports into the country, effective July 1, 2025.
This directive will impact all importers, customs clearing agents, and the public.
In a public notice issued on Wednesday, KRA announced that all consignments imported into Kenya must now be accompanied by a Certificate of Origin (COO).
This marks a significant shift from previous practices, where COOs were only required for goods under preferential trade arrangements to determine origin and facilitate tariff preferences.
According to the Authority’s directive, the COO must be issued by a recognized authority in the exporting nation.
KRA said this new measure aligns with Section 44A of the Tax Procedures Act, CAP. 469B, as amended by the Finance Act 2025.
“This marks a radical shift from prior practice, where COOs were required only for goods under preferential trade arrangements to determine origin and confer tariff benefits,” read part of the statement.
KRA clarified that a “competent authority” for issuing a COO is defined as a government authority or an officially designated entity in the exporting country responsible for issuing such documentation.
For a COO certificate to be deemed valid by KRA, it must contain name and address of the exporter, name and address of the importer, port of origin, and an accurate description of the said goods.
The Finance Act 2025 also outlines penalties for non-compliance, which KRA states will include the seizure or forfeiture of the goods to the Commissioner or a designated officer.
To facilitate a smooth transition, KRA has provided importers with a grace period until September 30, 2025, to acquire the necessary documents.
However, KRA noted that non-compliant consignments at the end of this window will be liable for forfeiture as per the Act.
“KRA remains committed to facilitating legitimate trade while enforcing total compliance with the law,” the authority said.
The Authority advised the Importers to communicate with their suppliers well in advance to ensure all future shipments adhere to these new COO requirements.
