Customs Declaration Form (Kenya)

A Customs Declaration Form in Kenya confirms the declared information and the maker's responsibility for its accuracy.

In Kenya, customs declarations are processed through the Kenya Revenue Authority's Integrated Customs Management System (iCMS), which replaced the SIMBA 2005 system in 2021. The iCMS is a web-based platform aligned with the World Customs Organization (WCO) Data Model and the EAC Electronic Single Window, enabling real-time data exchange between KRA, Kenya Ports Authority, Kenya Airports Authority, Kenya Bureau of Standards, Kenya Plant Health Inspectorate Service (KEPHIS), and Pharmacy and Poisons Board. The iCMS assigns a unique Entry Number to each declaration, which is used for tracking, duty assessment, examination scheduling, and release of goods.

The declaration must be supported by a complete documentation set including: the commercial invoice issued by the foreign supplier; the packing list; the bill of lading issued under the Merchant Shipping Act No. 12 of 2009 or airway bill; the certificate of origin or preferential certificate — such as a Form A under the Generalised System of Preferences, a COMESA Certificate of Origin under the COMESA Treaty, or an EAC Certificate of Origin — to qualify for any applicable preferential tariff rates; and any permits, licences, or certificates required by sector regulators such as the Pest Control Products Board, Kenya Drug Authority, or Radiation Protection Board.

Duty assessment on the declaration is based on the customs value determined in accordance with Article 122 of EACCMA 2004 read together with the WTO Agreement on Customs Valuation (the Tokyo Round Valuation Code), which Kenya applies as a WTO Member. The primary method of valuation is the transaction value method — the price actually paid or payable for the goods — adjusted for freight, insurance, and other costs to arrive at the CIF (Cost, Insurance, Freight) value at the Kenyan port of entry. The East African Community Common External Tariff, updated periodically by the EAC Council of Ministers, specifies the applicable duty rates classified under the Harmonized System (HS) nomenclature administered by the Kenya Revenue Authority.

The Import Declaration Fee introduced by the Miscellaneous Fees and Levies Act No. 29 of 2016 at a rate of 3.5% of the customs value, the Railway Development Levy at 2% of the customs value under the same Act, and the VAT assessed under the Value Added Tax Act No. 35 of 2013 at 16% of the customs value plus duty are all computed from the declaration and paid through KRA iTax before release of goods. Failure to lodge a declaration or lodging a false declaration constitutes an offence under EACCMA 2004 Article 200 punishable by a fine not exceeding four times the value of the goods or imprisonment for up to five years.

A Customs Declaration Form in Kenya is required in every instance where goods cross the Kenyan customs border, whether by sea through the Port of Mombasa, by air through Jomo Kenyatta International Airport or Moi International Airport, by road at land border posts such as Busia, Malaba, Namanga, Taveta, or Lungalunga, or by rail under the Standard Gauge Railway (SGR) freight service operated by Kenya Railways.

For commercial imports, the importer or licensed customs agent must lodge a formal declaration — known as an import entry — within 21 days of arrival of the vessel or aircraft under EACCMA 2004 Article 65. Failure to declare within this period attracts a late entry penalty under the Tax Procedures Act No. 29 of 2015.

For personal effects and unaccompanied baggage, individual travellers returning to Kenya or relocating to Kenya must declare goods in excess of the duty-free allowances prescribed under EACCMA 2004 Fifth Schedule — KES 50,000 for residents returning from abroad and KES 500,000 for returning residents with household goods.

Exporters must lodge export declarations under EACCMA 2004 Article 74 before goods are loaded onto a vessel or aircraft. The export declaration triggers refund of any VAT paid on exported goods under the Value Added Tax Act No. 35 of 2013 section 65, and activates the export proceeds monitoring system administered by the Central Bank of Kenya under the Foreign Exchange (Bureaux de Change) Regulations.

Goods in transit through Kenya to landlocked EAC Partner States require a Transit Declaration under EACCMA 2004 Article 75 lodged on the Single Customs Territory platform, which is monitored electronically through the Regional Electronic Cargo Tracking System (RECTS) to confirm goods exit Kenya at the declared border point.

Re-importation of goods previously exported from Kenya — for example, goods returned for repair — requires a re-importation declaration under EACCMA 2004 Article 73 to claim duty relief on the domestic content of the goods.

Parties in Kenya should prepare a Customs Declaration Form (Kenya) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Kenyan law, the Constitution of Kenya 2010 is the supreme law. The Law of Contract Act (Cap. 23) governs contractual obligations. The Kenya Revenue Authority (KRA) administers tax under the Income Tax Act (Cap. 470). The High Court of Kenya, established under Article 165 of the Constitution, has unlimited original jurisdiction. The Data Protection Act No. 24 of 2019 and the Office of the Data Protection Commissioner (ODPC) govern personal data. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A complete and accurate Customs Declaration Form for Kenya must contain the following key elements as required by EACCMA 2004, the EAC Customs Management Regulations 2010, and KRA iCMS system requirements.

**Declarant Information:** Full legal name, KRA PIN (mandatory under the Tax Procedures Act No. 29 of 2015), physical address, and customs agent licence number (if filed by a licensed agent under EACCMA 2004 Article 146).

**Importer or Exporter Details:** Name, address, and KRA PIN of the importer or exporter. For companies registered under the Companies Act No. 17 of 2015, the company registration number issued by the Business Registration Service is also required.

**Entry Type:** The type of customs entry — import for home consumption (C17), warehousing entry (C18), transit entry (C13), export entry (C14), or re-importation entry — specified according to the EAC Customs Management Regulations classification.

**Goods Description and HS Code:** A full description of the goods in English, the applicable Harmonized System (HS) tariff code under the East African Community Common External Tariff, and the country of origin or manufacture.

**Quantity and Weight:** The quantity stated in the appropriate unit of measurement — pieces, kilograms, litres, cubic metres — and the gross and net weight of the consignment as shown on the packing list.

**Customs Value:** The transaction value in the currency of invoice, converted to Kenya Shillings at the KRA official exchange rate published weekly, plus freight and insurance costs to arrive at the CIF customs value in accordance with the WTO Customs Valuation Agreement.

**Duty Computation:** The import duty amount computed by applying the EAC Common External Tariff rate to the customs value; excise duty where applicable under the Excise Duty Act No. 23 of 2015; VAT at 16% under the Value Added Tax Act No. 35 of 2013; Import Declaration Fee at 3.5%; and Railway Development Levy at 2% under the Miscellaneous Fees and Levies Act No. 29 of 2016.

**Supporting Documents:** Reference numbers of all supporting documents — commercial invoice, packing list, bill of lading or airway bill, certificate of origin, permits, and licences — uploaded to KRA iCMS as PDF attachments.

**Declaration Statement:** A declaration by the declarant or authorised customs agent confirming the accuracy and completeness of the information, the authenticity of supporting documents, and acknowledging the penal consequences of false declaration under EACCMA 2004 Article 200.

Forms Legal provides this template to assist importers, exporters, and customs agents in Kenya prepare accurate customs declarations. Always engage a licensed customs agent registered with the Kenya Revenue Authority and seek guidance from an advocate enrolled with the Law Society of Kenya for complex transactions. The forms-legal.com Customs Declaration Form (Kenya) template covers the mandatory elements under East African Community Customs Management Act 2004.

Additional compliance elements for a Customs Declaration Form (Kenya) used in Kenya include: Under Kenyan law, the Constitution of Kenya 2010 is the supreme law. The Law of Contract Act (Cap. 23) governs contractual obligations. The Kenya Revenue Authority (KRA) administers tax under the Income Tax Act (Cap. 470). The High Court of Kenya, established under Article 165 of the Constitution, has unlimited original jurisdiction. The Data Protection Act No. 24 of 2019 and the Office of the Data Protection Commissioner (ODPC) govern personal data. Forms-legal.com provides this template as a starting point for Kenya-compliant documentation.