KRA Defends Cargo Clearance Requirements as Dealers, Agents Raise Concerns
The Kenya Revenue Authority (KRA) has defended its requirement for an export declaration in the clearance of imported goods, saying the measure is anchored in law and forms part of its mandate to administer tax legislation.
The Authority said it had taken note of concerns raised by the Kenya International Freight and Warehousing Association (KIFWA), clearing agents, motor vehicle dealers and other stakeholders over cargo clearance processes.
In a statement issued on Monday, KRA said the requirement for an export declaration is provided for under Section 23B of the Tax Procedures Act, which it is mandated to implement.
“KRA is mandated to implement and administer legislation enacted by Parliament,” the Authority said, while noting that it also has a responsibility to facilitate legitimate trade and business operations.
The clarification comes amid concerns from businesses involved in cargo clearance over requirements that they say are affecting the movement of imported goods.
KRA, however, said it would work with affected stakeholders to ensure that implementation of statutory requirements promotes compliance without creating unnecessary disruptions to legitimate business activities.
The Authority also addressed concerns surrounding the valuation of imported motor vehicles, but declined to comment on the specific methodology being used because the matter is currently before the courts.
KRA said it would refrain from discussing the merits of the valuation methodology in line with the principle of sub judice, pending the court’s direction and determination.
The dispute over vehicle valuation is particularly significant for motor vehicle dealers and importers, who rely on the customs valuation process to determine the duties payable on imported vehicles.
KRA said it remains open to further discussions with freight forwarders, clearing agents, motor vehicle dealers and other stakeholders to address operational challenges affecting cargo clearance.
The Authority said ongoing consultations would focus on finding “practical and lawful solutions” to the challenges while maintaining compliance with existing legal requirements.
The latest position was issued by KRA’s Commissioner for Customs and Border Control.
