Clear goods for export through KRA customs
Kenya Revenue Authority · sources read 2 Oct 2026
Issue an eTIMS zero-rated invoice for the goods, then have your clearing agent lodge the export documents on KRA's iCMS system with your KRA PIN and that invoice number. Validated exports are prefilled in your VAT return.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Where
- Through a licensed customs clearing agent on KRA's iCMS customs system
What you need
- Your KRA PIN and a valid eTIMS/TIMS zero-rated invoice number
- Commercial invoice, packing list and bill of lading or airway bill
- Certificate of origin and any permits your goods need
Steps
- Issue a valid eTIMS (or TIMS) zero-rated invoice for the export.
- Give your licensed clearing agent the export documents. Make sure they enter your KRA PIN and the invoice number when lodging them on iCMS.
- Once Customs issues the export documents, the validated export value is prefilled as a zero-rated sale in your iTax VAT return. Check it when you file.
Watch out
- Only exports validated in iCMS and linked to your PIN and invoice count in your VAT return. A missing PIN or invoice number means you can't zero-rate that sale.
- Certificate of origin forms cost USD 3 a set and are issued within one working day. To get preferential (lower) duty in the buying country, first register with KRA's Rules of Origin office (about 5 working days, free).
Who can apply
- Businesses exporting to other countries, the EAC Single Customs Territory, Export Processing Zones or Special Economic Zones
Official sources (4)
- Integration of the Export Process in iCMS with the VAT Return in iTax (public notice, 23/04/2026) kra.go.ke · read 2 Oct 2026
- KRA Service Charter (April 2026) kra.go.ke · read 2 Oct 2026
- Customs brochure: Import and Exports processes (v2) kra.go.ke · read 2 Oct 2026
- Customs Agents kra.go.ke · read 2 Oct 2026