KRA Introduces New Rules for Importers of Consolidated Cargo

File Image of KRA Office

The Kenya Revenue Authority (KRA) has directed cargo consolidators, customs agents and importers to provide detailed information about goods brought into the country together.

The new requirement will support the issuance of electronic tax invoices and help eligible importers claim input VAT, subject to existing tax laws.

In a notice issued on Tuesday, October 27, KRA said the initiative covers individual traders whose goods arrive through consolidated cargo shipments.

The authority said the details must be declared whenever consolidated goods enter the country, with the requirement taking effect on September 13, 2026.

Details Importers Must Provide

Under the directive, consolidators must submit each importer's full name, KRA PIN and national identity card number.

They must also provide the importer's telephone number, a description of the items and the value of the goods.

KRA said all parties involved must ensure the information is complete and accurate for every consolidated cargo import.

The authority added that the electronic tax invoicing process would help eligible VAT-registered importers claim input VAT in line with applicable regulations.

KRA said the changes are intended to improve transparency, promote fair competition and strengthen compliance with customs and tax requirements.

KRA Changes Cargo Tracking System

Separately, KRA has introduced a new framework for electronic cargo seals used to monitor goods under customs control.

The Multi-Vendor User-Owned Electronic Seals Framework replaces the single-provider arrangement that the authority has used since 2017.

Under the new model, vendors or users can own and manage the tracking devices, depending on their commercial agreements.

Cargo owners will also be able to select participating service providers based on their operational needs.

KRA said the previous system faced challenges, including shortages of electronic seals at cargo tagging points and ageing equipment that sometimes failed to work properly.

The new framework is expected to improve device availability, increase competition and reduce delays during cargo processing.

All seals must connect to the East African Community's Regional Electronic Cargo Tracking System, allowing authorities to monitor goods in real time.

KRA said the technology helps curb cargo diversion, smuggling and theft while improving security and the movement of goods.