Importers: Proof of Export Declaration Now Required

What Has Changed?

The Finance Act, 2026 introduced a new Section 23B requiring importers to obtain and retain proof that goods brought into Kenya were lawfully exported from the country of origin.

Importers must secure documents such as export declarations or equivalent customs certificates issued by the exporting country. These documents must contain prescribed information relating to the exporter, importer, goods, value and origin.

How Long Must the Documents Be Kept?

Importers are required to retain the relevant documents for at least five years. The documents must also be produced to the Commissioner when requested.

What If the Documents Are Not Provided?

Where an importer fails to provide the required documentation, the Commissioner may:

• Reject claims relating to the goods.
• Determine the tax liability using available information.
• Apply administrative penalties.

However, the Commissioner may waive the requirement where export declarations are not issued in the exporting country. Further guidance on this waiver is expected through regulations issued by the Cabinet Secretary.

What Does This Mean for Importers?

Importers will need to strengthen their documentation and record-keeping processes. The requirement gives the Commissioner additional information to verify the authenticity, value and origin of imported goods.

It may also help address issues such as:

• Under-declaration of goods.
• Misclassification.
• Unsupported tax relief or exemption claims.
• Inaccurate reporting of imports.