Kenya: a formal certificate of origin is no longer required to clear an import

Since July 2025, Section 44A of the Tax Procedures Act had required every Kenyan importer to present a formal certificate of origin to clear their goods. The Finance Act 2026 repeals this obligation with effect from 1 September 2026: the Kenya Revenue Authority (KRA) now accepts any one of the following four documents: an export declaration, an export waybill, a customs export certificate from the country of origin, or any equivalent document issued by the export authorities.

The document used must state the exporter, the importer, the description of the goods, their quantity, value, tariff classification and country of export. The importer must keep this document for five years and produce it on request from the KRA. A formal certificate of origin remains mandatory only where the importer claims preferential tariff treatment under the East African Community, COMESA or the African Continental Free Trade Area, which rarely applies to goods coming from China.

Customs agents at the port of Mombasa, represented by the Kenya International Freight and Warehousing Association (KIFWA), had challenged the former requirement as early as 7 September 2026, regarding it as burdensome and a source of delays, particularly for imported vehicles. The repeal of Section 44A is a direct response to this pressure.

This affects all Kenyan importers who bring in goods from China, since the Chinese supplier no longer needs to produce a formal certificate of origin, which was often chargeable and slower to obtain than a simple export declaration.