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The Finance Act, 2025, effective 1 July 2025, has fundamentally reshaped Kenya’s import ecosystem by amending Section 44A of the Tax Procedures Act, 2015. This mandates a valid Certificate of Origin (CoO) for every import, irrespective of origin or trade agreement status, positioning it as a non-negotiable requirement to be enforced by the Kenya Revenue Authority (KRA).
29 September 25
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Historically, CoOs were optional and reserved for instances where the importer wished to claim preferential tariff treatment under trade agreements such as the EAC, COMESA and AfCFTA. Standard imports relied solely on core documentation: an Import Declaration Form, commercial invoices, bills of lading or airway bills, and any applicable permits. The Finance Act, 2025, therefore expands the scope by making a valid CoO a blanket requirement for all imports into Kenya, regardless of origin or tariff preference.
A CoO authenticated by a competent authority in the exporting country certifies the origin of the goods. A CoO is regarded as valid where it includes the exporter and importer’s details, the port of origin, an accurate description of goods, and the countries of origin and destination. Failure to present a valid CoO constitutes an offence and may result in forfeiture or seizure of goods by the KRA.
Through a public notice dated 23 September 2025, KRA issued exemptions applicable to imports impacted by the CoO requirement, effective 1 October 2025. The list includes imports from privileged persons and institutions as provided in the Fifth Schedule to the East African Community Customs Management Act 2004 (EACCMA), used motor vehicles, personal baggage and effects, and individual packages that do not exceed the weight and value provided under Regulation 119 (30) of the EACCMA, imported through a registered courier. Other goods include mailbags and postal parcels imported by post, human remains, imported samples of no commercial value and small packages of medicaments under a doctor’s prescription.
In the absence of a CoO, the KRA shall accept as sufficient proof of origin: an Origin Declaration containing the requisite details, a valid Export Permit or License, a Customs Export Declaration, or a Pre-Export Verification of Conformity issued by agents duly appointed by the Kenya Bureau of Standards.
While the Government’s objective is to enhance tax compliance and revenue collection, the measure introduces new costs and procedural complexities, raising financial and administrative burdens for businesses and consumers. In this alert, we analyse the legal and tax implications of this development.
Click here to download and read the full alert.
Should you have any questions regarding the information in this legal alert, please do not hesitate to contact Daniel Ngumy and Luisa Cetina.
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Contributors
1. Priscilla Githinji – Principal Associate
2. Faith Chelangat – Consultant, International Trade Law