Why KRA now requires all imports to be accompanied by certificate of origin - and what it means

The Kenya Revenue Authority (KRA) has introduced a new rule requiring all imported goods to be accompanied by a Certificate of Origin from the exporting country.

The directive, issued in a notice on July 9th, aims to tighten controls on the origin of imports, but is already drawing sharp criticism from tax experts and trade professionals.

Seraphine Anamanjia, Senior Tax Manager, Ernst & Young (EY), says: “A certificate of origin is a document indicating the country of manufacture or production of a commodity. It is issued by a competent authority, normally the revenue authority or chamber of commerce. It is issued by the authority where the goods are coming from.”

The certificate must contain the following details: the names and addresses of both the exporter and importer, the port of origin, a full description of the goods, the quantity, and the countries of origin and destination.

“There will be penalties that if your goods do not have a certificate of origin, there will be penalties including seizure and forfeiture. Those are very serious implications. If you do not fulfill the conditions, the commissioner can deal with those goods in a manner they deem necessary including destruction and also sale by public auction and other means,” Anamanjia stated.

Traditionally, a certificate of origin is required only when importers are claiming preferential duty rates, because their goods originate from countries with trade agreements with Kenya.

Anamanjia noted: “For example, sugar coming from a COMESA country like Egypt, when it comes to Kenya, it will come in a tax reduced tariff or duty rate.”

This new requirement is grounded in Section 44A of the Tax Procedures Act, amended through the Finance Act 2025. But questions are emerging over how the clause was introduced, because the provision was not part of the Finance Bill and therefore it bypassed public participation.

“So today if you are bringing in commercial goods you must have a certificate of origin. If you are bringing in goods for personal use, for example, you are moving from the US relocating back to Kenya, you must have a certificate of origin,” Anamanjia added.

“If you are buying things online, Amazon, when these goods are coming into the country, as it is right now, you must have a certificate of origin. If you are bringing in human remains, that’s a corpse, as it is right now you must have a certificate of origin.”

Experts have also raised concerns that the requirement will be in conflict with the East African Community trade protocols, adding that it also introduces a new non-tariff barrier.

Previously, the government used alternative means as proof of origin. This includes the origin declaration and the supplier declaration.

The Retail Trade Association of Kenya, through CEO Wambui Mbarire, termed this an unexpected blow to a sector that is already reeling from a tough business environment.

With a compliance deadline set for September 30, importers are racing against time to align with the regulation, or risk losing their goods altogether.