KRA: Clarifies Section 23B Import Documentation Requirements

• The Kenya Revenue Authority (KRA) is engaging stakeholders over new import documentation requirements under Section 23B of the Tax Procedures Act.
• Section 23B, effective September 1, 2026, mandates importers to obtain and retain valid export declarations or equivalent documents from origin countries.
• These documents must be kept for at least five years and presented to the KRA Commissioner upon request.
• The KRA acknowledges concerns from importers and freight associations, affirming its commitment to facilitate trade while implementing the law.
• The new rules aim to ensure stricter compliance for goods imported into Kenya, impacting cargo clearance processes.

The core of the new regulations is Section 23B of the Tax Procedures Act, a provision that officially came into effect on September 1, 2026, as mandated by the Finance Act.

The Kenya Revenue Authority (KRA) has recently engaged with various stakeholders, including the Kenya International Freight and Warehousing Association (KIFWA), clearing agents, and motor vehicle dealers, to address concerns surrounding new import documentation requirements. These new rules, centered on KRA Section 23B import documentation, have prompted discussions aimed at ensuring more efficient and seamless cargo clearance processes across the country. The tax authority acknowledged the issues raised by the importing community regarding the implementation of these updated regulations.

On September 7, the KRA issued a statement clarifying its position and commitment to working collaboratively with affected parties. The agency emphasized its dual mandate: to uphold legislative requirements while simultaneously facilitating legitimate trade and business operations within Kenya. This outreach follows the introduction of stricter documentation protocols for individuals and entities importing goods into the nation, which have generated considerable discussion among those involved in international trade.

The core of the new regulations is Section 23B of the Tax Procedures Act, a provision that officially came into effect on September 1, 2026, as mandated by the Finance Act. This legislative change introduces stringent requirements for importers, compelling them to secure and maintain specific documentation originating from the country of export. These essential documents include a valid export declaration, an export entry, a customs export certificate, or any equivalent official documentation issued by the origin country.

Beyond merely obtaining these critical papers, importers are also legally obligated to retain them for a minimum period of five years. Furthermore, these documents must be readily available for presentation to the KRA Commissioner upon request. The KRA has underscored that the requirement for an export declaration in the clearance of imported goods is firmly anchored in law under this specific section of the Tax Procedures Act, reinforcing the legal imperative behind these Kenya Revenue Authority import rules.

The KRA's proactive engagement with stakeholders is a direct response to the potential for disruption caused by the new KRA Section 23B import documentation requirements. The authority has reiterated its commitment to fostering compliance while striving to minimize any unnecessary impediments to legitimate business activities. This approach aims to strike a balance between enforcing tax procedures and ensuring the smooth flow of goods into the country.

By working closely with importers and other relevant parties, the KRA seeks to clarify ambiguities and address practical challenges that may arise during the implementation of these stricter rules. The objective is to ensure that all parties understand and adhere to the Kenya cargo clearance requirements, thereby promoting a compliant and efficient trade environment for all stakeholders involved in Kenya export declaration imports.

Lawyers and compliance officers must advise importing clients on the new Section 23B documentation requirements, specifically the need for valid export declarations from origin countries and 5-year retention, to prevent clearance delays and ensure compliance. They should also monitor KRA's ongoing stakeholder engagements for any policy adjustments or clarifications.

Source: Original reporting via Capital FM