Kenya has amended its Tax Procedures Act (Section 44A, effective 01 July 2025) to mandate that every import—regardless of origin or tariff preference—must be accompanied by a valid Certificate of Origin (COO). Customs authorities will not clear any imports without one, and failing to present a compliant COO may result in seizure or forfeiture of goods.
These COO’s can be issued by a Chamber of Commerce or SARS/ Customs and Excise for preferential COO’s.
Key requirements: A compliant COO must include:
- Names and addresses of exporter & importer
- Port of origin
- Precise description & HS Code for each line item
- Quantity of goods
- Country of origin & destination
- And must be signed by the author and competent authority in the country of export.
AfCFTA Preferential COOs: Fully Recognised by Kenya
Kenya has actively implemented the AfCFTA trade protocol and accepts AfCFTA Certificates of Origin to grant preferential tariff treatment:
Currently all preferential trade COO’s are issued by Customs and Excise, with the following exceptions: GSP Form A for Canada & Japan. GSP Form A for the United States for all goods EXCEPT articles of textiles, these COO’s are issued by SARS/Customs and Excise.
What Exporter’s need to know.
Every import into Kenya requires a COO—no exceptions.
Bottom Line for Clients:
Mandatory: All imports must include a valid COO.
Non‑preferential trade: Use a Chamber of Commerce COO from the exporter’s country.
Validate COO format, completeness, and timely issuance to avoid delays or penalties.
Contributed by: Linda Bird-Duxbury, Director, ITCC - linda@itccpro.co.za
