KRA said the requirement for an export declaration when clearing imported goods is anchored in law, citing Section 23B of the Tax Procedures Act.
The clarification comes amid concerns from players in the cargo clearance and motor vehicle trade over requirements affecting the clearance of imported goods.
In a press statement issued on Monday, September 7, 2026, KRA acknowledged the concerns raised by KIFWA, clearing agents, motor vehicle dealers and other stakeholders.
“KRA acknowledges the concerns raised by the Kenya International Freight and Warehousing Association (KIFWA), clearing agents, motor vehicle dealers, and other stakeholders regarding cargo clearance processes.”
KRA explains export declaration requirement
KRA said the requirement for an export declaration is not simply an administrative decision by the Authority but is based on legislation.
“The requirements for an export declaration in the clearance of imported goods is anchored by law under Section 23B of the Tax Procedures Act,” KRA stated.
The Authority explained that, as a statutory institution, it is required to implement and administer laws enacted by Parliament.
“As a statutory institution, KRA is mandated to implement and administer legislation enacted by Parliament,” the revenue authority said.
At the same time, KRA said implementation of the law should not unnecessarily disrupt businesses engaged in legitimate trade.
The Authority said it was committed to balancing enforcement of statutory requirements with the need to facilitate legitimate business operations.
“KRA is committed to working closely with affected stakeholders to ensure that the implementation of statutory requirements promotes compliance while minimising unnecessary disruption to legitimate business activities,” it said.
What KRA says about cargo clearance concerns
The latest clarification places cargo clearance at the centre of discussions between KRA and businesses involved in the importation and movement of goods.
Clearing agents and freight forwarders play a key role in processing imported cargo, while motor vehicle dealers are among the businesses affected by procedures governing the importation and clearance of vehicles.
KRA said it recognised the operational challenges raised by stakeholders and would continue engaging them on the issues.
Rather than abandoning statutory requirements, the Authority said it would seek solutions that comply with the law while addressing practical difficulties experienced by businesses.
KRA keeps quiet on motor vehicle valuation dispute
KRA also addressed concerns surrounding the valuation of motor vehicles but declined to discuss the specific valuation methodology because the matter is currently before the court.
The Authority said it was therefore bound by the principle of sub judice, which limits public discussion of matters that are actively before the judiciary.
“With regard to motor vehicle valuation, KRA notes that the matter is currently before the Court,” the Authority said.
“KRA therefore refrains from commenting on the specific merits of the valuation methodology in accordance with the principle of sub judice, pending the direction and determination of the court,” it added.
The position means KRA has opted not to publicly defend or criticise the specific motor vehicle valuation methodology while awaiting the court's direction and determination.
KRA promises continued talks with stakeholders
Despite the concerns raised by industry players, KRA said engagement with stakeholders would continue.
The Authority said it remained committed to working with freight forwarders, clearing agents, motor vehicle dealers and other stakeholders to address operational challenges affecting cargo clearance and trade.
“KRA remains committed to continuous and constructive engagement with freight forwarders, clearing agents, motor vehicle dealers, and other relevant stakeholders,” it said.
The Authority added that the ongoing consultations would focus on finding solutions that are both practical and lawful.
“Through ongoing consultation and dialogue, KRA will continue to explore practical and lawful solutions to operational challenges affecting cargo clearance and trade,” KRA stated.
What happens next?
KRA's latest statement leaves the export declaration requirement firmly tied to the existing legal framework, while signalling that the Authority is willing to engage businesses on how the requirements are implemented.
On motor vehicle valuation, however, KRA has indicated that it will await the court's direction before commenting on the merits of the methodology under challenge.
For clearing agents, freight forwarders and motor vehicle dealers, the key issues are therefore likely to remain compliance with cargo clearance requirements, the practical impact of those requirements on businesses and the outcome of the court proceedings concerning vehicle valuation.
KRA said it would continue engaging affected stakeholders as it seeks to address operational challenges without compromising the implementation of the law.
The statement was issued by the Commissioner, Customs & Border Control, on September 7, 2026.
Key points from KRA's statement
- KRA says the export declaration requirement is anchored in Section 23B of the Tax Procedures Act.
- The Authority says it is mandated to implement laws enacted by Parliament.
- KRA says it will work with affected stakeholders to minimise disruption to legitimate businesses.
- The Authority has declined to comment on the merits of the motor vehicle valuation methodology because the matter is before court.
- KRA says consultations with clearing agents, freight forwarders and motor vehicle dealers will continue.
- The Authority says it will seek practical and lawful solutions to challenges affecting cargo clearance and trade.
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