The Kenya Revenue Authority (KRA) has announced that all imported goods must have a Certificate of Origin (COO) starting from October 1, 2025. This follows a public notice issued on Tuesday, September 23, 2025, reminding importers and customs agents of the new requirements.

The move is part of KRA’s efforts to ensure full compliance with Section 44A of the Tax Procedures Act, CAP 469B, which was amended by the Finance Act, 2025.

The requirement for a Certificate of Origin has been in effect since July 1, 2025. However, KRA provided a transition period until 30th September to allow importers to adjust to the new rules. From October 1, all consignments entering Kenya must comply fully with the law, except for a few cases where provisional measures apply.

“To facilitate smooth implementation, the Authority provided a transition window up to 30th September, 2025. Importers are reminded that, with effect from 1st October, 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 notice read.

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Provisional measures and exceptions

In instances where a COO is not available at the time of importation, KRA may accept other official export documents to confirm the origin of goods. These include an Origin Declaration, an Export Permit or Licence issued by the exporting country, a Customs Export Declaration, or a Pre-Export Verification of Conformity (PVOC) issued by agents authorised by the Kenya Bureau of Standards. KRA emphasises that these documents are subject to verification and approval by Customs.

The Authority also outlined several exceptions to the mandatory COO requirement. Goods imported by privileged persons and institutions under the Fifth Schedule of the East African Community Customs Management Act (EACCMA) 2004 are exempt. Used goods, including second-hand vehicles, are also excluded.

Other exceptions include personal baggage, personal effects, postal parcels, human remains, samples of no commercial value, temporary imports, small packages of medicaments under a doctor’s prescription, and individual packages that do not exceed the weight and value limits set under EACCMA regulations when imported through a registered courier.

KRA has assured the public that any challenges encountered during implementation will be addressed on a case-by-case basis, taking into account the existing legal framework. The Authority remains committed to facilitating legitimate trade while enforcing compliance with the law.