KRA Orders Cargo Consolidators to Declare Importer Details for Tax Invoices

The Kenya Revenue Authority (KRA) has directed cargo consolidators, customs agents and importers handling consolidated cargo to ensure individual importers’ details are accurately declared, as it moves to facilitate the issuance of electronic tax invoices for imported goods.

In a public notice dated October 27, 2026, KRA 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 enter the country as consolidated cargo.

The initiative is intended to enable eligible Value Added Tax (VAT)-registered importers to claim input VAT on imported goods, subject to applicable tax laws and regulations.

The authority said the requirement to declare individual importers’ details took effect on September 13, 2026, and called on all parties involved in consolidated cargo imports to comply with the directive.

Importers must provide six key details

Under the directive, cargo consolidators are required to ensure that the details of every individual importer are declared when consolidated goods are imported.

The information required includes the importer’s full name, Personal Identification Number (PIN), 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 for every consolidated cargo import.

Consolidated cargo involves combining goods belonging to different importers into a single shipment, allowing the consignments to be transported together before being separated for delivery to their respective owners.

The requirement is intended to improve the identification of individual traders whose goods are included in such shipments and support the issuance of electronic tax invoices.

Move targets VAT compliance and transparency

KRA said the eTIMS initiative would strengthen tax compliance by enabling eligible VAT-registered importers to claim input VAT on imported goods, provided they meet the requirements under the applicable tax laws and regulations.

The authority said the measure also seeks to promote a level playing field for businesses, enhance transparency and strengthen accountability in the importation process.

Accurate declarations of importer information are expected to improve the documentation of consolidated shipments and support compliance with Customs and tax requirements.

The directive places responsibility on cargo consolidators to ensure that the necessary information is captured during importation, while customs agents and importers are also required to comply.

KRA urges stakeholders to comply

The authority has urged all businesses involved in consolidated cargo imports to ensure the required importer details are provided and accurately declared.

Importers and other stakeholders seeking assistance can contact the KRA Contact Centre through 020 4 999 999 or 0711 099 999, or email callcentre@kra.go.ke.

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