Please be advised that the Kenya Revenue Authority has issued a public notice regarding the implementation of Section 23B of the Tax Procedures Act with effect from the 1 September 2026.

This amendment mandates rigorous verification standards for goods imported into Kenya to confirm they were lawfully exported from their country of origin.

Mandatory Export Documentation

Every person who imports, or claims to have imported, goods into Kenya must obtain and retain one or more of the following official customs documents issued by the competent authority in the country of export:

• A UK Certificate of Origin
• Export Declaration: The official declaration form filed in the exporting jurisdiction.
• Export Entry: The validated entry document signifying customs clearance from the source.
• Customs Export Certificate: Certifications explicitly validating lawful cross-border transit.
• Equivalent Customs Document: Any alternative legal validation authorized by the exporting state’s customs registry.

Record Retention Policy

All mandated export documentation must be securely retained by the importer for a statutory minimum period of five (5) years from the exact date of importation. Importers are required to produce these records immediately upon request or audit by authorized KRA officers.

Statutory Penalties for Non-Compliance

Failure to comply with the documentation guidelines under Section 23B gives KRA explicit legal backing to execute enforcement measures, including:

• Rejection of Valuation Claims: Rejection of any claims regarding the declared cost, insurance, freight (CIF), origin, value, or ownership of the imported commodities.
• Fresh Tax Assessments: Immediate execution of a fresh tax reassessment by authorities based on local market values or default valuation metrics.
• Statutory Penalties and Interest: Application of severe back-taxes, administrative penalties, and automated interest triggers for the resulting shortfalls.

More information ca be obtained here https://www.kra.go.ke/finance-act-2026-what-it-means-for-you

For compliance and other information – phone 01254 945903 for assistance