Export declaration requirement for imported goods: a guide for importers

If you import goods into Kenya, you now have to obtain and keep an export declaration from the country those goods came from, and produce it whenever the Commissioner asks. The document proves the goods were lawfully exported and backs up the value, origin and cost you declare on your import. This obligation starts on 1 September 2026.

Does this apply to you

It applies to you if you import goods into Kenya, whether you run a business or import in your own name. It is a records-and-evidence rule, not a return you file. Get professional help if a claim of yours has already been rejected, if you are in a valuation dispute, or if the country you buy from genuinely does not issue any export document.

Work out your situation first

• Which goods are you importing, and from which country?
• Does that country issue export declarations for this kind of goods?
• Do you already hold the export declaration, export entry or customs certificate for each shipment?
• Does each document carry all the required details?
• Do you have somewhere to keep these documents for five years?

What you need to do

1. List each import and the country it came from. Match one export document to each shipment.
2. Get the export declaration or equivalent customs document from the export country at the time you import, not months later. Trying to reconstruct it after the goods have cleared is where importers come unstuck.
3. Check the document shows every required detail: exporter name and address, your name and address, description of the goods, quality, value and tariff classification, country of export and destination, date of exportation, and the reference number the export country's customs gave it.
4. If the export country does not issue such declarations for your goods, record that and keep proof. That is the only basis for a waiver.
5. Keep each document for five years from the date of importation.
6. Be ready to produce it on request. If you cannot, the Commissioner can reject your claim and reassess the value or tax on whatever information is available.

Common mistakes to avoid

• Treating it as a formality and not collecting the document when you import, then being unable to find it later.
• Holding a document that is missing details, usually the tariff classification or the customs reference number.
• Assuming your commercial invoice or bill of lading counts instead. It does not.
• No filing system, so the document is gone by the time the Commissioner asks years later.

Rates and deadlines

Core obligation Value: Obtain and keep an export declaration, export entry, customs certificate or equivalent document from the export country Source: s.23B(1), Tax Procedures Act (Cap. 469B)

Required details Value: Exporter and importer name and address, goods description, quality, value and tariff classification, countries of export and destination, date of exportation, export-country reference number Source: s.23B(2), Tax Procedures Act (Cap. 469B)

How long to keep it Value: Five years from the date of importation Source: s.23B(3), Tax Procedures Act (Cap. 469B)

If you cannot produce it Value: Commissioner may reject the claim, reassess value or tax on available information, and impose penalties Source: s.23B(4), Tax Procedures Act (Cap. 469B)

Penalty amount Value: confirm before filing (to be prescribed) Source: s.23B(4)(c) and regulations under s.23B(6), citation to confirm

Waiver Value: Where the export country does not issue declarations for your category of goods Source: s.23B(5), Tax Procedures Act (Cap. 469B)

Start date Value: 1 September 2026 Source: Finance Act 2026, s.1(b)

Sources

• Finance Act 2026 (No. 19 of 2026), s.43 inserting s.23B into the Tax Procedures Act (Cap. 469B), and s.1(b).
• Tax Procedures Act (Cap. 469B), s.23B, and regulations to be made under s.23B(6), citation to confirm.
• FFP Consult, ffp.co.ke

Need help

FFP Consult helps importers set up the records and waivers this rule requires. Reach us at ffp.co.ke.

Contributed by Julian Njoroge Maina, 25241.