The New Export Declaration Rule for Importers in Kenya: What Section 23B Requires

Since 1 September 2026, anyone who imports goods into Kenya, or claims to have done so, has had a new documentary duty under section 23B of the Tax Procedures Act. The export declaration rule was inserted by section 43 of the Finance Act, 2026, and it has already caused friction at the port. This article sets out what the section says, what the Commissioner can do if an importer cannot comply, and what an importer should put in place, including foreign-owned subsidiaries that buy from related suppliers.

What the export declaration rule requires

Under section 23B(1), a person who imports, or claims to have imported, goods into Kenya must obtain and retain an export declaration, export entry, customs export certificate or other customs document issued by the competent authority in the country of export, evidencing the lawful exportation of the goods from that country.

Section 23B(2) says the document must contain the particulars that may be prescribed, including:

1. the name and address of the exporter;
2. the name and address of the importer;
3. a description of the goods exported;
4. the quality, value and tariff classification of the goods;
5. the country of export and the country of destination;
6. the date of exportation; and
7. the reference number assigned by the customs authority of the country of export.

Under section 23B(3), the importer must retain the export declaration and supporting documents for five years from the date of importation and produce them on request by the Commissioner. The section as passed has no value threshold or exemption for small consignments. We found none in its text.

When it started

Section 1 of the Finance Act, 2026 brings section 43 into operation on 1 September 2026, separately from most of the Act, which started on 1 July 2026. The Act was assented to on 23 June 2026. The Kenya Revenue Authority’s Finance Act guidance gives the same date and the same five-year retention period.

What the Commissioner can do if you cannot produce the document

Section 23B(4) gives the Commissioner three powers where an importer fails to produce an export declaration or other satisfactory evidence of exportation from the country of origin or export. The Commissioner may:

1. reject any claim relating to the importation, value, origin, cost or ownership of the goods;
2. determine the customs value, the tax liability, or any claim for deduction, exemption, refund or relief on the basis of the information available to the Commissioner; and
3. impose such administrative penalties as may be prescribed.

The second power is the one that changes the economics. An importer that relies on a declared value, an origin preference or a duty relief is relying on documents the Commissioner can now discount if the export paperwork is missing. The penalty amounts are left to be prescribed, and we have not found regulations that set them.

The waiver, and the regulations still to come

Section 23B(5) allows the Commissioner to waive production where the customs administration of the country of export does not issue export declarations for the category of goods. It is a discretion, not a right, and the section does not say how to apply. An importer sourcing from a jurisdiction that does not issue declarations for the relevant goods should ask for written confirmation of the waiver before shipment, and not assume it.

Section 23B(6) lets the Cabinet Secretary make regulations on the form and manner of production and on the categories of acceptable export declarations and equivalent customs documents. We have not found regulations made under that subsection, so the acceptable-document categories are still open.

What KRA has said

According to Capital FM’s report of 7 September 2026, KRA acknowledged concerns from the Kenya International Freight and Warehousing Association, clearing agents, motor vehicle dealers and other stakeholders about how the rule is being implemented. KRA said the requirement is anchored in law under section 23B and that it is engaging stakeholders to keep disruption to legitimate business to a minimum. The reports describe stakeholder engagement, not a suspension of the rule.

What importers should do now

1. Update supplier contracts and purchase orders so that the supplier must provide the export declaration or equivalent, with every particular in section 23B(2), for each shipment. Tie release of payment or delivery to receipt of that document where commercially possible.
2. Brief your clearing agent, and agree who obtains and checks the document before the cargo arrives, not after.
3. Build a retention process for five years from the date of importation, indexed by consignment, so that a post-clearance audit can be answered quickly.
4. Reconcile the value on the export declaration with the commercial invoice. Any difference will need an explanation, because section 23B(4)(b) lets the Commissioner fix the customs value on available information. For related-party supply, see our guide to transfer pricing in Kenya.
5. If any of your supply chains come from countries that do not issue declarations for your goods, identify them now and seek a written waiver under section 23B(5).
6. Watch for regulations under section 23B(6) and for KRA implementation notices.