Trade Law Tuesday

Keep the export declaration. Kenya now expects it for five years.

From 1 September 2026, Tax Procedures Act Section 23B requires importers to obtain and retain the foreign export declaration for five years from the date of importation. Here is the Gazette wording, the trend context, and a practical file checklist.

By Sidoman  |  Tuesday, 13 October 2026

If you import into Kenya, your file is no longer only about the invoice, packing list and bill of lading. From 1 September 2026, the Finance Act, 2026 added a paperwork duty that many buyers still treat as optional. It is not.

What the Gazette says

Kenya Gazette Supplement No. 157 (Acts No. 19), Nairobi, 26 June 2026, prints the Finance Act, 2026. Section 1 brings section 43 into operation on 1st September, 2026. Section 43 inserts Section 23B into the Tax Procedures Act.

Section 23B(1) states that a person who imports, or claims to have imported goods into Kenya, “shall obtain and retain an export declaration, export entry, custom export certificate or such other customs document issued by the competent authority in the country of export evidencing the lawful exportation of the goods from that country.”

Section 23B(3) requires the importer to retain the export declaration and supporting documents “for a period of five years from the date of importation” and to produce them on request by the Commissioner.

Section 23B(5) allows a waiver only where the customs administration of the country of export “does not issue export declarations for the category of goods.” Do not assume a waiver. Ask for the document before the goods leave origin.

Primary text: KRA hosted print of the Gazette Act at https://www.kra.go.ke/images/publications/Finance-Act-2026.pdf (Kenya Gazette Supplement No. 157, Acts No. 19 of 2026). Kenya Law lists the same Act at https://new.kenyalaw.org/akn/ke/act/2026/19/eng@2026-06-26.

Why the numbers matter

Customs compliance pressure is rising alongside trade volume. KRA’s Customs and Border Control collected Kshs. 879.329 billion in FY 2024/25, up 11.1% after 4.9% growth the year before, at an average of about Kshs. 3.546 billion a day (KRA press release, 17 July 2025). At the Port of Mombasa, container traffic rose from 1.623 million TEUs in 2023 to 2.005 million TEUs in 2024 (about 24%), then to 2.11 million TEUs in 2025 (about 5.5%) (KPA media releases). More boxes and higher customs collections usually mean tighter document matching, not looser files.

KRA also reported that centralized clearance cut average cargo clearance time from 110 hours to 42 hours in FY 2024/25, a 62% reduction. Faster lanes still need complete papers. A missing export declaration can reopen value, origin and relief questions after the clock has already started.

How this sits next to the Certificate of Origin

Section 23B does not replace the Certificate of Origin. Under Section 44A of the Tax Procedures Act, as notified by KRA, consignments imported into Kenya must still be accompanied by a Certificate of Origin issued by a competent authority in the country of export. Full enforcement applied from 1 October 2025 after a transition window. KRA lists limited exceptions, including used goods and used motor vehicles, personal baggage and effects, certain postal and courier packages, samples of no commercial value, and temporary imports under Section 117 of the East African Community Customs Management Act, 2004.

Many commercial shipments now need both: origin proof at arrival, and the foreign export declaration retained for five years from the date of importation.

What a complete import file looks like

Build the file before loading, not after the vessel docks at Mombasa.

Ask the supplier early for:

1. Commercial invoice and packing list that match each other and the bill of lading.
2. Certificate of Origin from a competent authority, unless a published exception applies.
3. The export declaration or equivalent customs export document from the country of export, including exporter and importer details, goods description, quality, value, tariff classification, countries of export and destination, date of exportation, and the reference number from the exporting customs authority.
4. Freight invoice for sea cargo.
5. Conformity documents for regulated products, such as a Certificate of Conformity under Preshipment Verification of Conformity where KEBS requires it.
6. Permits for restricted goods.
7. Your Kenya PIN and any exemption letter if you rely on relief.

Then align those papers to the customs entry. Under Section 34 of the East African Community Customs Management Act, 2004, goods for importation must be entered within twenty one days after discharge begins, or on arrival for vehicles. A customs clearing agent lodges the entry in the customs system.

Practical steps

Update supplier terms. Put the foreign export declaration on the purchase order and the shipping instruction. Treat a missing export document as a hold point before cargo departs.

Match the numbers. Names, descriptions, quantities, values and destinations on the export declaration should line up with the invoice, packing list, bill of lading and Certificate of Origin.

Store for five years from the date of importation. Keep electronic and paper copies with the entry number, vessel or flight details, and assessment notices.

Watch forthcoming regulations. Section 23B(6) allows the Cabinet Secretary to prescribe form and acceptable equivalents. Monitor KRA and Treasury notices. Until then, request the strongest available export customs document from origin.

If you are unsure whether your origin country issues an export declaration for your category of goods, raise it with your clearing agent before you confirm the booking. WhatsApp +254 722 375 423 or sidoman.com.

Sources

1. Finance Act, 2026, Kenya Gazette Supplement No. 157 (Acts No. 19), Nairobi, 26 June 2026 (KRA hosted print): https://www.kra.go.ke/images/publications/Finance-Act-2026.pdf
2. Kenya Law catalogue, Finance Act, 2026 (Act No. 19 of 2026): https://new.kenyalaw.org/akn/ke/act/2026/19/eng@2026-06-26
3. KRA, “Customs Surpasses Revenue Target, Records Remarkable Kshs. 3.5 Billion Average Daily Collection” (17 July 2025): https://www.kra.go.ke/news-center/press-release/2238-customs-surpasses-revenue-target,-records-remarkable-kshs-3-5-billion-average-daily-collection
4. KPA media on 2024 and 2025 Mombasa throughput: https://www.kpa.co.ke/Media/Read/143 and https://www.kpa.co.ke/Media/Read/188
5. KRA, Mandatory Certificate of Origin notice: https://www.kra.go.ke/news-center/public-notices/2303-requirement-for-mandatory-certificate-of-origin-on-imports-into-kenya
6. KRA Importing and Exporting guidance (EACCMA Section 34): https://www.kra.go.ke/business/companies-partnerships/companies-partnerships-pin-taxes/company-partnership-imports-exemptions

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General information, not legal advice.