Kenya's New Export-Document Requirement for Importers From 1 September 2026

If you import goods into Kenya — shop stock from China, equipment for your business, materials for production — a new statutory requirement took effect on 1 September 2026. Section 43 of the Finance Act 2026 inserts a new section 23B into the Tax Procedures Act, requiring importers to obtain and retain export documentation — and produce it on request — with the "competent authority" issuance condition attaching expressly to the catch-all "other customs document" category. This guide explains what the law actually says, drawing on the text of the Act itself.

1. What the Law Says

Section 23B of the Tax Procedures Act (inserted by section 43 of the Finance Act 2026) provides:

Subsection (1) — the core duty: "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."

Subsection (2) — what the document must contain: "such particulars as may be prescribed including" — the section then lists: "(a) the name and address of the exporter; (b) the name and address of the importer; (c) a description of the goods exported; (d) the quality, value and tariff classification of the goods; (e) the country of export and country of destination; (f) the date of exportation; and (g) the reference number assigned by the customs authority of the country of export." Note the statutory wording: the particulars are identified in the Act, subject to whatever may be prescribed — until official guidance clarifies the format, use the seven enacted items as a prudent checklist — do not assume a document omitting any of them will be accepted.

Subsection (3) — retention and production: "An importer shall retain the export declaration and supporting documents for a period of five years from the date of importation and shall produce the documents upon request by the Commissioner."

Subsection (4) — consequences of failure: "Where an importer fails to produce an export declaration or other satisfactory evidence of exportation from the country of origin or export, the Commissioner may- (a) reject any claim relating to the importation, value, origin, cost or ownership of the goods; (b) determine the customs value, tax liability or any claim for deduction, exemption, refund or relief on the basis of the information available to the Commissioner; and (c) impose such administrative penalties as may be prescribed." Note subsection (4) refers to evidence "from the country of origin or export" — broader wording than subsection (1)'s document requirement, which may require administrative clarification.

2. Who the Duty Applies To

The provision is directed at "a person who imports, or claims to have imported, goods into Kenya" — the importer. Whether an agent may also have duties under other customs or agency rules is not determined by section 23B alone. In practice:

• Businesses importing stock, equipment or materials — where the business is the importer for purposes of the transaction, it should plan to meet the obligation
• Individuals importing goods — the section is not limited to companies

Clearing and customs agents — the section places the described obligation on "a person who imports, or claims to have imported, goods into Kenya" (the importer). Section 23B does not determine whether an agent has separate duties under other laws; obtain advice on the agency arrangement and applicable customs rules. Where your business is the person importing or claiming to have imported the goods, assume the statutory obligation remains yours. An agent may handle collection or custody under the agency arrangement, but that does not necessarily remove the importer's legal responsibility.

3. What Documents Qualify?

The section uses "or" — the alternatives it names are:

• An export declaration
• An export entry
• A "custom export certificate" (the section's exact term)
• "Such other customs document issued by the competent authority in the country of export" — i.e. another official customs document that evidences lawful exportation

Whichever route you use, the document must evidence the lawful exportation of the goods; for the "other customs document" category the Act expressly requires issuance by the competent authority in the country of export. Confirm the issuing authority and acceptable format for the other document types with KRA. Drafting note: subsection (2) speaks of "the export declaration or such other document referred to in subsection (1)" — it does not unambiguously extend all seven particulars to an export entry or custom export certificate. The subsection says the document shall contain the particulars that may be prescribed, and expressly lists seven items (paragraphs (a)–(g)). Treat the seven items as a prudent preparation standard, and confirm the format requirements for your chosen document type with KRA. A document that does not meet those requirements may not satisfy the Commissioner — ask your clearing agent what documents are currently being requested operationally, and verify any uncertainty with KRA before relying on the document.

4. The Five-Year Retention Rule

Subsection (3) states the retention duty in terms of "the export declaration and supporting documents" — five years from the date of importation, with production to the Commissioner on request. Read together with subsection (1)'s alternatives, the prudent compliance course is to retain whichever qualifying document you obtained (and its supporting documents) for the full five years. Store export documents alongside your invoices, bills of lading and entry records — not just until the shipment is cleared.

5. What Happens If You Cannot Produce the Documents

Section 23B(4) states the consequences expressly — its trigger is failing to produce "an export declaration or other satisfactory evidence of exportation from the country of origin or export". Where that happens, the Commissioner may:

1. Reject any claim relating to the importation, value, origin, cost or ownership of the goods
2. Determine the customs value, tax liability or any claim for deduction, exemption, refund or relief on the basis of the information available to the Commissioner — i.e. on the basis of the information available to the Commissioner, which may not include or accept the importer's preferred evidence
3. Impose administrative penalties as may be prescribed

Two important qualifications. First, we did not identify a specific penalty amount in the Finance Act text or the KRA material reviewed on 29 August 2026 — the law says penalties "as may be prescribed"; check the current legal instruments and KRA guidance before relying on this. Second, these powers are discretionary ("the Commissioner may") and are about evidence: failing to produce documents weakens your claims, and the Commissioner can then determine values and liabilities on the basis of the information available to him. Section 23B creates a documentation and evidentiary obligation; it does not state a standalone tax, fee or customs duty.

6. The Waiver: When the Country of Export Doesn't Issue Declarations

Section 23B(5) states: "The Commissioner may waive the requirement for production of an export declaration where the customs administration of the country of export does not issue export declarations for the category of goods."

Note the provision permits the Commissioner to waive production in that narrow situation — the waiver is discretionary and must be confirmed before you rely on it; the section does not say it will be granted or that no other consequences can arise.

7. What Importers Should Do Now

1. Add export documentation to your purchase-order terms — name the document, the particulars currently listed in section 23B(2) together with any particulars later prescribed, and who pays for obtaining it
2. Check goods in transit — the commencement text we have reviewed does not answer how the rule applies to goods shipped before 1 September but arriving after; seek an official KRA/customs position or professional advice on in-transit goods, and request the export documentation as a precaution either way
3. Agree the document flow with your clearing agent — who collects, who holds, in what form, and what they will do if the document is missing
4. Set up a five-year filing system — the retention clock runs from the date of importation of each consignment
5. Watch for prescribed particulars, penalties and KRA guidance — the Act leaves particulars and penalties to be prescribed; check kenyalaw.org for any regulations and kra.go.ke for guidance on administration

Frequently Asked Questions