KRA lists 30 goods categories outside the consolidated clearance arrangement, while allowing some under a five per cent shipment-volume limit.
The Kenya Revenue Authority has announced KRA cargo exclusions covering 30 categories under the government’s Ksh2 million consolidated clearance framework. The notice excludes several goods outright, while allowing others to qualify under specific conditions.
Foodstuffs, smartphones, smartwatches, used clothes and shoes, and televisions fall outside the arrangement. Importers handling excluded goods must instead follow the applicable customs clearance procedures.
In its November 5 notice, KRA urged cargo clearance stakeholders to observe the restrictions and comply with customs requirements.
KRA cargo exclusions and conditional clearance
The exclusion list also covers ready-made garments, fabrics, cosmetics and beauty products, new shoes and sanitary ware. Other listed categories include motorcycle spare parts, cables, carpets, household linen, musical instruments and entertainment equipment.
However, KRA allows conditional clearance for goods numbered 12 to 30 on its exclusion list. These include cables, ready-made clothes, fabrics, cosmetics, new shoes, motorcycle spare parts, computer accessories and mobile phone accessories.
For these goods to qualify together, their combined volume must not exceed five per cent of the total shipment. KRA measures that share in cubic metres, rather than by the number of items.
The allowance therefore limits how much of a consolidated shipment these listed goods can occupy. Importers must also meet the authority’s declaration and valuation requirements before gaining approval under the framework.
Declaration rules follow traders’ complaints
Importers seeking conditional clearance must fully declare the goods on the invoice, customs entry and list of importers. Each declaration must specify the description and quantity of every item.
In addition, KRA will apply the relevant unit values when determining the goods’ customs value before approval. The volume limit is therefore only one of the conditions importers must meet.
The notice follows months of disagreements between KRA and small-scale traders over consolidated cargo costs and valuation. In September, President William Ruto directed the authority to reduce the general benchmark from Ksh2.5 million to Ksh2 million following traders’ complaints.
Ruto also instructed KRA to identify high-value goods that should not qualify for the consolidated clearance arrangement.
