The Kenya Revenue Authority (KRA) has announced that starting January 1, 2025, all passengers entering the country will be required to declare and register their mobile devices’ International Mobile Equipment Identity (IMEI) numbers at the port of entry.

In a notice dated Tuesday, November 5, 2024, the revenue authority outlined that passengers must declare any mobile devices they plan to use during their stay adding that each mobile device intended for use in the country must be listed, along with its IMEI number on the F88 passenger declaration form.

According to KRA, the new customs requirements aim at enhancing tax compliance and regulatory integrity for mobile devices entering the country.

“Passengers entering the territory of Kenya will declare the details and the respective IMEI numbers for their mobile devices intended for use, during their stay in the country at the Port of entry on the F88 passenger declaration form,” KRA notice read.

Other directives

Apart from travellers, the revenue authority also targets device importers and local device assemblers and manufacturers in the new tax compliance directives.

According to the taxman, all importers of mobile devices will now be required to submit detailed import entries for each mobile device with accurate quantities, proper model descriptions and their respective IMEI numbers in the Customs.

“All importers are required to submit detailed import entries that include accurate quantities, comprehensive model descriptions, and the respective International Mobile Equipment Identity (IMEI) numbers for each mobile device,” KRA announced.

“Device assemblers and manufacturers must register on the KRA Customs portal and submit a report of all devices assembled for the local market, along with their respective IMEI numbers.”

In addition, local manufacturers and assemblers are also mandated to obtain the necessary regulatory clearances and permits from the Communications Authority of Kenya (CA) before their devices can be sold in the market.

According to the revenue authority, the new requirements align with the East African Community Customs Management Act (EACCMA, 2004) on restricted imports, stipulating that mobile phones require regulatory permits from the Communications Authority of Kenya.

“Kenya Revenue Authority (KRA) is mandated to collect revenue on behalf of the Government of Kenya. Among the tax laws and regulations it administers, KRA also administers the East African Community Customs Management Act (EACСМА, 2004),” KRA said.

“Under Part B of the Second Schedule to the East African Community Customs Management Act (EACCMA, 2004), on restricted imports, mobile devices require regulatory permits from the Communications Authority of Kenya (CA).”

We’re announcing enhanced regulations for mobile devices to strengthen tax compliance, taking effect January 1st, 2025

Under these regulations, the following will apply:

1. All importers are required to submit detailed import entries that include accurate quantities,… pic.twitter.com/KEiGK8fPNU

— Kenya Revenue Authority (@KRACorporate) November 5, 2024