Kenya: New Certificate of Origin Requirement for Exports to Kenya

Kenya introduced a new import documentation requirement mandating that all imported goods be accompanied by a certificate of origin (COO). The measure, enacted through Section 44A of the Tax Procedures Act as amended by the Finance Act 2025, took effect on July 1, 2025. A three-month transition period ended September 30, 2025, and full enforcement will begin October 1, 2025. Under the new framework, every consignment entering Kenya must include a valid certificate of origin issued by a competent authority in the exporting country. The Kenya Revenue Authority (KRA) indicated that failure to comply will constitute a customs offense subject to penalties and possible seizure of goods.