License a bonded warehouse with KRA
Kenya Revenue Authority · sources read 3 Oct 2026
Write to KRA's Commissioner of Customs and Border Control with Form C18 and the documents listed. Once approved, register on iCMS, sign a CB6 security bond and pay the licence fee of USD 1,500 a year to get your licence.
- Fee
- USD 1,500 a year, paid through an iCMS e-slip. Licences expire on 31 December, so one issued mid-year is charged pro rata.
- Deadline
- 31 Oct 2026 Renewal applications for 2027 licences are due on iCMS by 31 October 2026
- Where
- In writing to KRA's Commissioner of Customs and Border Control, then on the Customs iCMS system. Enquiries: CBClicensing@kra.go.ke
What you need
- Form C18, filled and signed
- Lease or title deed for the premises
- Valid NEMA licence and other government permits
- Architectural drawings and plans of the premises, plus photographs
- Certificate of incorporation, current CR12, memorandum of association and company PIN certificate
- Current tax compliance certificates for the company and each director or owner
- Copies of directors' IDs or passports and passport photos
Steps
- Write to the Commissioner of Customs and Border Control, saying which goods you plan to warehouse. Attach Form C18 and the documents listed.
- Get the premises ready: paved yard, a 3-metre perimeter wall with electric fence, CCTV that KRA can access, 24-hour security, firefighting equipment and a furnished customs office.
- Once approved, submit the application on iCMS to get a bonded warehouse number, and sign a CB6 customs security bond to cover the taxes on stored goods.
- iCMS then generates an e-slip for the licence fee. Pay it and your licence is issued.
Watch out
- The licence fee is USD 1,500 a year and every licence expires on 31 December. If licensed mid-year, you pay a pro-rata share.
- KRA renews only if you have no outstanding transactions or issues with any KRA department.
- Closing down? Apply to the Commissioner first. KRA audits the warehouse to confirm all goods and taxes are accounted for.
Who can apply
- Anyone who wants to operate a bonded warehouse to store imported goods before import duty is paid
Official sources (3)
- Procedure for Licensing a Bonded Warehouse (public notice, 27/06/2025) kra.go.ke · read 3 Oct 2026
- Renewal of Licences for Bonded Warehouses, MUB and Transit Godowns (public notice, 21/09/2026) kra.go.ke · read 3 Oct 2026
- Form C.18: Application for licence of premises to be used as a bonded warehouse/factory/ICD kra.go.ke · read 3 Oct 2026