The Kenya Revenue Authority (KRA) has announced that all imported goods must have a Certificate of Origin (COO) starting from October 1, 2025. This follows a public notice issued on Tuesday, September 23, 2025, reminding importers and customs agents of the new requirements.
The move is part of KRA’s efforts to ensure full compliance with Section 44A of the Tax Procedures Act, CAP 469B, which was amended by the Finance Act, 2025.
The requirement for a Certificate of Origin has been in effect since July 1, 2025. However, KRA provided a transition period until 30th September to allow importers to adjust to the new rules. From October 1, all consignments entering Kenya must comply fully with the law, except for a few cases where provisional measures apply.
“To facilitate smooth implementation, the Authority provided a transition window up to 30th September, 2025. Importers are reminded that, with effect from 1st October, 2025, all consignments imported into Kenya must fully comply with Section 44A of the Tax Procedures Act, CAP 469B with a few exceptional cases to which provisional measures have been adopted for ease of compliance,” the notice read.