Get a KRA advance ruling on tariff classification, valuation or origin
Kenya Revenue Authority · sources read 3 Oct 2026
Before you import, write to KRA's Commissioner of Customs & Border Control with full product details and ask for an advance ruling. It is free, comes within 30 days of a complete application, and binds Customs for 12 months.
- Fee
- FreeAdvance ruling application
- How long
- Within 30 days of a complete application
- Where
- In writing to KRA's Commissioner of Customs & Border Control
What you need
- A written application
- Your details: name, address, KRA PIN, email and phone
- Detailed product information: brand, function, use, composition, country of origin, catalogue, samples, manufacturer, certificates, packaging, sales contract, and Form C52 if applicable
- Your suggested classification, country of origin or valuation method
- A valid business licence, if necessary
Steps
- Apply before the goods are imported. Gather the full product details and documents listed.
- Write to the Commissioner of Customs & Border Control at KRA, stating whether you want a classification, origin or valuation ruling.
- KRA issues the ruling within 30 days of getting all the information it needs. Use it when you clear the goods.
Watch out
- A ruling is valid for 12 months and binds both Customs and you, only for the goods and conditions it covers.
- Missing information is a reason to refuse. So is a matter already in arbitration or court.
- Unhappy with the ruling? Appeal to the Commissioner of Customs within 30 days. Rulings are published on the KRA website, so say which details are confidential.
Who can apply
- Importers, exporters, producers, manufacturers, anyone with a justifiable reason, or their representative
- You can ask about tariff classification (HS code), origin of the goods, or the customs valuation method
Official sources (1)
- Advance Ruling (FAQ) kra.go.ke · read 3 Oct 2026