New Compliance Requirements Rolled Out for Nairobi Exporters

The Kenya Revenue Authority (KRA) has introduced new compliance requirements for exporters based in Nairobi, aimed at tightening oversight and aligning Kenya’s trade sector with international standards. The reforms focus on stricter tax certification, customs documentation, and verification of goods origin, ensuring transparency in export processes and boosting confidence among trading partners.
On July 1, 2025, KRA began enforcing a mandatory Certificate of Origin (COO) for all goods leaving Kenya. Exporters must now provide a COO issued by a recognized authority in the country of export. This measure is designed to prevent misrepresentation of goods and strengthen Kenya’s credibility in global markets. The directive applies to all exporters, including SMEs operating in Nairobi’s industrial zones.
Further changes were announced on October 24, 2025, when KRA updated the Tax Compliance Certificate (TCC) application process. Exporters are now required to demonstrate compliance with the electronic Tax Invoice Management System (eTIMS) or Tax Invoice Management System (TIMS) before obtaining a TCC. This ensures that businesses maintain accurate digital tax records, reducing fraud and improving accountability in cross‑border trade.
Exporters must also adhere to stricter customs procedures under the East African Community Customs Management Act (EACCMA 2004). Goods for export must be declared with supporting documentation and shipped within 30 days of entry declaration. Licensed customs clearing agents are required to process documentation, reinforcing accountability. While these measures may increase administrative costs, experts believe they will enhance Kenya’s competitiveness and position Nairobi as a reliable regional export hub.