NAIROBI, Kenya — October 27, 2026
The Kenya Revenue Authority (KRA) has directed cargo consolidators, customs agents and importers to ensure that individual traders’ details are accurately declared when goods are imported into Kenya through shared shipments.
The directive affects businesses and individuals who combine their goods with those of other importers in one shipment to share shipping and logistics costs.
In a public notice issued on Tuesday, October 27, KRA said it was working with cargo consolidators to facilitate the issuance of electronic tax invoices through the Electronic Tax Invoice Management System (eTIMS).
The initiative is intended to improve tax compliance and enable eligible VAT-registered importers to claim input VAT on imported goods, subject to the applicable tax laws and regulations.
KRA said the requirement took effect on September 13, 2026, meaning the latest notice serves as a reminder to businesses involved in consolidated cargo imports.
Details KRA Requires From Individual Importers
Under the directive, cargo consolidators must ensure that the required information for each individual importer is fully and accurately declared.
The details include:
- The importer’s full name.
- The importer’s KRA Personal Identification Number (PIN).
- The importer’s national identity card number.
- The importer’s telephone number.
- A description of the goods being imported.
- The value of the imported goods.
KRA has directed cargo consolidators, customs agents and importers handling consolidated shipments to comply with the declaration requirements.
The information helps identify the individual traders behind goods transported together in a shared consignment.
Why KRA Is Introducing the Requirement
The authority says the initiative is intended to strengthen accountability, improve transparency and support compliance with customs and tax laws.
It is also designed to facilitate electronic tax invoicing for individual traders whose goods arrive as part of consolidated cargo.
For eligible VAT-registered businesses, the eTIMS process can help support claims for input VAT on imported goods, provided the relevant legal requirements are met.
The measure forms part of wider efforts to improve how imported goods and the businesses responsible for them are recorded in the customs and tax systems.
What This Means for Small Traders
Consolidated cargo is commonly used by small businesses and individual traders who do not import enough goods to fill an entire shipping container.
Instead of paying for a separate container, several importers combine their consignments and share the associated transport costs.
The arrangement can make international shipping more accessible to traders importing products for resale, including clothing, electronics, household items and other merchandise.
Under the declaration requirement, however, each trader’s details and the relevant information about their goods must be properly recorded.
Traders using cargo consolidation services should therefore communicate with their shipping agents and consolidators to ensure the required information is available and correctly submitted.
Will the Directive Increase Import Costs?
The public notice focuses on declaring individual importers’ details and facilitating electronic tax invoices. It does not announce a new general tax rate on all consolidated cargo.
However, importers should ensure they understand the applicable customs duties, taxes and documentation requirements for their particular goods.
Businesses should also keep appropriate import records and consult their customs agents or KRA where they are uncertain about the information required.
Accurate documentation can help reduce disputes and compliance problems during the importation and clearance process.
What Importers Should Do Now
Traders who import goods through shared shipments should contact their cargo consolidators or customs agents to confirm that the required details are being declared.
They should ensure that their names, KRA PINs, identity card numbers, telephone numbers, goods descriptions and declared values are accurate.
Eligible VAT-registered businesses should also confirm with their tax advisers how the eTIMS arrangements apply to their transactions and any input VAT claims.
KRA’s notice places the responsibility on the parties involved in handling consolidated imports to ensure compliance with the declaration requirements.
RickyMedia.co.ke will continue bringing traders and businesses updates on tax rules, import requirements and changes that may affect the cost of doing business in Kenya.
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