Why importers must declare PINs, ID numbers under new KRA directive

The Kenya Revenue Authority (KRA) has directed cargo consolidators, customs agents and importers to declare individual importers' details for goods entering the country as consolidated cargo, in a move aimed at improving tax compliance and enabling eligible businesses to claim input VAT.

In a public notice issued on Tuesday, October 27, KRA said the requirement took effect on September 13, 2026, and applies to all consolidated cargo imports.

The authority said it was working with cargo consolidators to facilitate the issuance of electronic tax invoices through the Electronic Tax Invoice Management System (eTIMS) to individual traders and importers whose goods are transported together in consolidated shipments.

The initiative follows a directive issued by President William Ruto and is intended to ensure eligible VAT-registered importers can claim input VAT on imported goods, subject to applicable tax laws and regulations.

“KRA is working with cargo consolidators to facilitate the issuance of electronic tax invoices through the Electronic Tax Invoice Management System (eTIMS) to individual traders and importers whose goods are transported as consolidated cargo,” the authority said.

Under the directive, consolidators are required to provide detailed information about each importer when declaring consolidated goods during importation.

The information required includes the importer's name, Kenya Revenue Authority Personal Identification Number (PIN), national identity card number, telephone number, description of the items and the value of the goods.

KRA said all consolidators, customs agents and importers must ensure the information is fully and accurately declared to facilitate compliance with the new requirements.

“All consolidators, customs agents and importers are required to comply with this directive and ensure that the requisite importer details are fully and accurately declared for all consolidated cargo imports,” the notice stated.

Consolidated cargo refers to shipments containing goods belonging to different importers that are transported together under a single consignment.

The arrangement is commonly used by small businesses and traders importing goods in smaller quantities.

The new requirement is expected to improve the traceability of imported goods by linking individual traders to the items they bring into the country.

KRA said the initiative was designed to promote fair competition among businesses, enhance transparency and strengthen accountability in the importation process.

“This initiative aims to promote a level playing field for all businesses, enhance transparency, strengthen accountability and facilitate compliance with applicable customs and tax laws,” the authority said.

The electronic invoicing component is particularly significant for VAT-registered businesses seeking to claim input tax on eligible imports, as the system is intended to support the issuance of tax invoices to individual importers.

However, KRA emphasised that eligibility to claim input VAT would remain subject to the applicable tax laws and regulations.

The authority urged stakeholders involved in consolidated cargo imports to comply with the directive and ensure all required details are provided during customs declarations.

Importers and customs agents seeking clarification can contact KRA through its call centre on 020 4 999 999 or 0711 099 999. Inquiries can also be sent to callcentre@kra.go.ke.

The notice was issued by the Commissioner for Micro and Small Taxpayers on October 27, 2026.