Quick Summary
- KRA has published a notice listing items excluded from consolidated cargo clearance under the KES 2 million framework.
- The notice is addressed to all cargo clearance stakeholders.
- Items 12–30 may be allowed as consolidated cargo if presented together, with the combined volume capped at 5% of total cargo volume (CBM).
What KRA Announced
The Kenya Revenue Authority (KRA) has notified all cargo clearance stakeholders that the listed items are excluded from consolidated cargo clearance for consignments under the KES 2 million framework. KRA advised stakeholders to take note of the exclusions and ensure compliance with the applicable customs clearance requirements.
The notice does not explain the KES 2 million framework itself or specify an effective date. For those details, refer to KRA directly.
This notice should also be read alongside KRA's earlier requirements on the declaration of individual importer details for consolidated cargo. Importers and consolidators should ensure that the required identification and shipment information is accurately provided. See the KRA public notice on Declaration of Importer Details for Consolidated Cargo and Issuance of Electronic Tax Invoices (published 28 October 2026).
Excluded Items (1–11)
The following 11 items are strictly excluded from consolidated cargo clearance under the KES 2 million framework. The notice sets out no conditions under which these items may be cleared as consolidated cargo.
- Assorted foodstuff
- Complete kitchen
- Designer brands for finished manufactured products
- Plant and machinery, excluding small machinery e.g. handheld tractors and similar small-scale equipment that support the agricultural and small industry sectors
- Smart phones and watches
- Used clothes and shoes
- Wooden/Steel/Aluminium doors
- Televisions
- Car accessories — car audio systems/speakers, dash cameras, reversing cameras/parking sensors and GPS navigation devices
- Musical instruments, public address systems, entertainment equipment and related accessories
- Sanitary ware
Conditionally Allowed Items (12–30)
The following 19 items are also excluded by default, but may be allowed as consolidated cargo only if they are presented together and all three KRA conditions outlined in the next section are fully satisfied. They are not automatically permitted.
Note: The item descriptions below are based on the KRA public notice; wording has been formatted for readability.
- Cables
- Ready-made garments
- Fabrics
- Interlining material
- Beddings and household linen
- Carpets
- Cosmetics, toiletries and beauty products
- New motorcycle spare parts and accessories
- New shoes
- Terry towels
- Auto paints, epoxy and related products
- Padlocks
- Curtain accessories
- Door locks/handles
- Hardware items (machetes, meters, valves)
- Bathroom accessories (towel holders, towel bars, shower heads)
- Cosmetic and haircare products/henna
- Computer accessories
- Mobile phone accessories
Three Conditions for Items 12–30
For items 12–30 to be cleared as consolidated cargo, KRA states that they will be subject to the following criteria. All three conditions must be satisfied:
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1. Volume Cap
The combined volume of these items must not exceed 5% of the total cargo volume, measured in cubic metres (CBM).
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2. Full Declaration
All items must be fully declared on the invoice, the customs entry, and the list of importers, with the description and quantity of each item.
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3. Unit Values
Items are subject to applicable unit values, determined using the applicable customs valuation method.
Before You Ship
- Identify whether the goods fall under items 1–11 or items 12–30 of KRA's exclusion list.
- For items 12–30, calculate their aggregate volume and confirm that it does not exceed 5% of the total cargo volume, measured in cubic metres (CBM).
- Ensure each item is fully declared on the invoice, customs entry and list of importers, including its description and quantity.
- Confirm the applicable customs valuation and unit values with the clearing agent.
Source & Disclaimer
Disclaimer: General information based on KRA's published public notice. It is not legal or tax advice. Always check KRA's official website for current notices and clearance requirements before acting.