The Kenya Revenue Authority (KRA) has outlined 30 categories of goods excluded from the government’s Sh2 million consolidated cargo clearance framework.
In a notice issued on Thursday, November 5, the tax authority said some products were entirely ineligible for the framework, while others could be admitted subject to strict volume and documentation requirements.
KRA said the restrictions aim to guide cargo clearance stakeholders on the goods permitted under the arrangement and ensure compliance with customs regulations.
Food products, smartphones, smartwatches, second-hand clothing and footwear, televisions and ready-made garments are among the items excluded from the consolidated clearance scheme.
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Other goods excluded include textiles, cosmetics, beauty products, new footwear, sanitary ware, motorcycle spare parts, cables, carpets, household linen, musical instruments and entertainment equipment.
KRA said importers handling the affected products are required to follow the applicable customs clearance procedures.
Limited exemptions for some goods
However, the authority indicated that certain categories appearing on the exclusion list could still be cleared under the consolidated framework if they meet prescribed conditions.
These include cables, garments, fabrics, cosmetics, new shoes, motorcycle spare parts, computer accessories and mobile phone accessories.
KRA said such goods will only qualify if their combined volume remain within 5 per cent of the total cargo shipment, measured in cubic metres.
“The aggregate volume of items in the exclusion list (No. 12 to No. 30) shall not exceed 5% of the total cargo volume, measured in cubic meters (CBM),” the authority stated.
Importers must also ensure the goods are comprehensively captured in invoices, customs entries and importer lists, with each item clearly identified by its description and quantity.
The authority further said it will apply the relevant unit values when assessing the customs value of the goods before granting clearance under the framework.
“Stakeholders are advised to take note of the exclusions and ensure compliance with the applicable customs clearance,” KRA stated.
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