On 28 October 2026, the Kenya Revenue Authority (KRA) issued a Public Notice mandating the declaration of importer details for consolidated cargo shipments and the issuance of electronic tax invoices (eTIMS) for such transactions. This directive aims to enhance customs valuation accuracy, improve cargo tracking, and ensure VAT compliance under the electronic tax invoice management system. The notice applies to all importers, clearing agents, and consolidators handling grouped shipments entering Kenya through customs ports.
Key Takeaways
- Mandatory Importer Data on Consolidated Cargo: Each consignment within a consolidated shipment must now declare the specific importer’s PIN, name, and address on the import declaration (Form C17), ending the practice of listing only the consolidator.
- Electronic Tax Invoice Issuance Requirement: Consolidators and agents must generate eTIMS-compliant electronic tax invoices for each importer’s portion of the cargo, ensuring VAT accountability at the individual transaction level.
- Compliance Deadline and Enforcement: The requirement takes immediate effect; non-compliant declarations risk customs clearance delays, penalties under the East African Community Customs Management Act, and potential VAT input tax disallowances for affected importers.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement