馃嚢馃嚜 Kenya 路 Category 2 of 9
Customs formalities
Exports are declared electronically to the Kenya Revenue Authority through the iCMS customs system, cleared via the KenTrade single window.
Overview
Kenyan customs clearance is fully electronic. Your licensed clearing and forwarding agent lodges an export declaration in the KRA Integrated Customs Management System (iCMS), which is linked to the Kenya TradeNet single-window platform run by KenTrade. The declaration carries the exporter's KRA PIN, the goods' HS tariff codes (based on the EAC Common External Tariff nomenclature), invoice values and the supporting permits. Most agricultural and food exports also trigger an inspection or permit step from KEPHIS, AFA or the Kenya Fisheries Service that is resolved inside the same single window before customs releases the goods. For a small exporter the key is to use a licensed agent, classify your product correctly, and make sure any zero-rated export invoice is issued through TIMS/eTIMS so the export can later be matched to your VAT return. Physical exit is through Mombasa (sea), JKIA Nairobi (air) or a designated land border such as Namanga or Busia.
Key requirements
- 1
Electronic export declaration (iCMS)
A licensed clearing agent files the export entry in KRA iCMS with correct HS codes, exporter PIN and consignment details.
- 2
Single-window processing
Declarations, agency permits and payments are routed through the Kenya TradeNet System so all approvals are visible in one place.
- 3
Correct tariff classification and valuation
Goods are classified under the EAC Common External Tariff nomenclature; misclassification is a common cause of holds and penalties.
- 4
eTIMS-compliant export invoice
Issue the export invoice through TIMS/eTIMS capturing the exporter PIN and zero-rated invoice number so it validates against VAT records.
Documents you will need
- Export entry / declaration (iCMS)
- Commercial invoice and packing list
- Certificate of origin (EAC, COMESA, EUR.1 or AfCFTA as relevant)
- Bill of lading or airway bill
- KEPHIS phytosanitary certificate or other agency permit where required
- Exporter KRA PIN
- Licensed clearing agent authorisation