In a significant update to Kenya’s trade regulations, the Kenya Revenue Authority (KRA) is set to enforce a mandatory Certificate of Origin (COO) for all imported goods starting October 1, 2025. This stems from the Finance Act 2025, which amended Section 44A of the Tax Procedures Act (CAP 469B) to enhance import verification and compliance. While the law took effect on July 1, 2025, KRA provided a three-month transition period—ending September 30—to allow importers to adapt. Now, with the deadline approaching, it’s crucial for businesses, clearing agents, and logistics providers to prepare.

If you’re involved in international trade, this change could impact your operations. In this post, we’ll break down what the COO requirement means, why it’s being introduced, how to comply, and the potential consequences of non-compliance. Let’s dive in.

What is a Certificate of Origin (COO)?

A Certificate of Origin is an official document that certifies the country where a product was manufactured, produced, or substantially transformed. It’s typically issued by a competent authority in the exporting country, such as a chamber of commerce or government export agency.

Key elements of a valid COO include:

• Exporter’s and importer’s names and addresses
• Detailed description and quantity of the goods
• Country of origin and destination
• Port of origin
• Issuing authority’s signature and seal

The COO helps customs authorities verify the authenticity of goods, prevent fraud, and apply correct tariffs or preferential trade agreements.

The Finance Act 2025: Making COO Mandatory

The Finance Act 2025 introduced stricter measures to curb illicit trade, including misdeclaration of goods’ origins to evade duties. Under the amended Section 44A, every consignment entering Kenya must now include a COO. This applies to all imports, regardless of value or type, with limited exceptions.

KRA’s public notice on September 23, 2025, emphasized full enforcement from October 1, signaling the end of the grace period. During the transition (July 1 to September 30), importers could demonstrate “efforts to comply” for clearance, but that’s no longer an option.

Who Does This Affect?

This rule impacts:

• Importers: Businesses and individuals bringing in goods from abroad.
• Customs Clearing Agents: Those handling declarations and documentation.
• Logistics Firms: Providers managing shipments through ports like Mombasa.
• Transshipments: Even goods transiting through Kenya (e.g., to South Sudan) must comply.

Small-scale traders and vehicle importers have voiced concerns, with some calling for extensions due to documentation challenges. However, KRA has held firm on the October 1 deadline.

Exceptions and Alternative Documents

Not every import requires a traditional COO. KRA has outlined provisional alternatives for ease of compliance, subject to verification:

• Origin Declaration: A statement detailing the goods’ origin.
• Export Permit or License: Issued by the exporting country’s authority.
• Customs Export Declaration: From the exporting customs office.
• Pre-Export Verification of Conformity (PVOC): Issued by KEBS-authorized agents.

Full exemptions apply to:

• Privileged Persons/Institutions: As listed in the Fifth Schedule of the East African Community Customs Management Act (EACCMA) 2004, such as diplomats or UN agencies.

Always confirm with KRA or your clearing agent if your shipment qualifies.

How to Obtain a COO

1. Contact the Exporter: Request the COO from your supplier at the point of shipment.
2. Approach the Issuing Authority: In the exporting country, this could be the local chamber of commerce, ministry of trade, or equivalent.
3. Submit with Other Docs: Include it alongside your bill of lading, commercial invoice, and packing list.
4. Digital Options: Many countries now offer electronic COOs via platforms like the International Chamber of Commerce’s system—check for e-COO compatibility.

Pro Tip: Build this into your supply chain now. Delays in obtaining COOs could lead to shipment hold-ups at the border.

Consequences of Non-Compliance

The stakes are high. Under the amended Act:

• Seizure or Forfeiture: Non-compliant goods may be detained or confiscated by the Commissioner of Customs.
• Penalties: Fines, additional duties, or legal action for deliberate misdeclaration.
• Delays and Costs: Expect longer clearance times and higher storage fees at ports.

KRA’s goal is deterrence, not disruption, but enforcement will be rigorous post-October 1.

Why This Matters for Kenyan Businesses

This regulation promotes fair trade by reducing dumping, protecting local industries, and ensuring accurate revenue collection. It aligns Kenya with global standards, potentially unlocking better access to preferential tariffs under agreements like AfCFTA or EAC.

For businesses, it’s an opportunity to audit supply chains and negotiate better terms with suppliers. On the flip side, it may increase upfront costs and paperwork—especially for SMEs. If you’re feeling the pinch, consider joining industry associations advocating for extensions.

Next Steps and Resources

• Prepare Immediately: Review upcoming shipments and secure COOs.
• Consult Experts: Reach out to KRA’s Customs Services Division or a licensed clearing agent.
• Stay Updated: Monitor KRA’s website or iTax portal for notices.

For official guidance, visit KRA’s Import Requirements Page or download the full notice here.

What are your thoughts on this change?  Drop a comment below.

Disclaimer: This post is for informational purposes only.