KRA Announces New Requirement for Importers of Consolidated Cargo

The Kenya Revenue Authority (KRA) has announced a new requirement for consolidators, customs agents and importers of consolidated cargo.

In a notice on Tuesday, October 27, the authority said the initiative would facilitate the issuance of electronic tax invoices to individual traders and importers whose goods are transported as consolidated cargo.

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"KRA is working with cargo consolidators to facilitate the issuance of electronic tax invoices through the Electronic Tax Invoice Management System (eTIMS) to individual traders and importers whose goods are transported as consolidated cargo. 

"This initiative will enable eligible VAT registered importers to claim input VAT on their imported goods, subject to the applicable tax laws and regulations," the statement read.

KRA said the requirement would enable eligible VAT-registered importers to claim input VAT on imported goods, provided they meet the applicable tax laws and regulations.

The author further directed consolidators to ensure that individual importers' details are declared when consolidated goods are imported.

"The consolidators should ensure compliance with the requirements for declaration of individual importers’ details upon importation of consolidated goods. The importers details include; Name, PIN number, Identity card number, telephone number, item description and value of items. This requirement took effect on 13th September, 2026," the statement added.

Under the directive, the required information includes the importer's name, Personal Identification Number (PIN), identity card number, telephone number, item description and the value of the items being imported.

KRA said all consolidators, customs agents and importers must comply with the directive by ensuring that the required information is fully and accurately declared for every consolidated cargo import.

"All consolidators, customs agents and importers are required to comply with this directive and ensure that the requisite importer details are fully and accurately declared for all consolidated cargo imports," the statement further read.

KRA said the initiative seeks to promote fair competition among businesses, improve transparency and accountability, and strengthen compliance with customs and tax laws.

"This initiative aims to promote a level playing field for all businesses, enhance transparency, strengthen accountability and facilitate compliance with applicable customs and tax laws," the statement concluded.

Meanwhile, KRA has rolled out a new cargo tracking system aimed at improving the monitoring of goods under Customs control.

In a statement on Tuesday, October 27, the authority said the new system introduces a Multi-Vendor User-Owned Electronic Seals Framework, which changes how electronic seals used to track cargo are supplied, owned and managed.

According to KRA, the new framework introduces a more flexible and competitive model for the provision and management of electronic seals, commonly known as e-seals, which are attached to cargo to monitor the movement of goods under Customs control.

It replaces the previous arrangement that had been in place since 2017, under which KRA relied on a single vendor to supply and manage the devices.

"The transition follows consultations with industry stakeholders and seeks to address operational challenges associated with the existing model, including the unavailability of electronic seals at cargo tagging points and the use of ageing devices that may not function optimally," the statement read.

Under the new arrangement, electronic seals will be owned and managed by vendors or users, depending on the commercial agreements reached between the parties.

Cargo owners and other users will also have the flexibility to select participating service providers and agree on arrangements that best suit their operational needs.

All electronic seals deployed under the framework will be integrated with the East African Community (EAC) Regional Electronic Cargo Tracking System (RECTS). 

This will enable KRA to maintain real-time monitoring and end-to-end visibility of goods moving under Customs control.

"This technology has drastically reduced incidents of cargo diversion, smuggling, and theft, ensuring that goods reach their intended destinations securely and on time," the statement added.

KRA said the multi-vendor model is expected to improve the availability of electronic seals on demand, particularly at cargo tagging points, where shortages have contributed to queues and delays in cargo processing.

By allowing users to choose from participating service providers, the framework is also expected to introduce greater competition and provide more flexibility in accessing cargo tracking services.

"Improved device performance is also expected to minimise unnecessary tracking alerts and associated enforcement interruptions, contributing to faster cargo clearance and turnaround times," the statement concluded.