The Kenya Revenue Authority (KRA) has issued a notice to businesses operating bonded warehouses, Manufacture Under Bond (MUB) facilities, and transit godowns to renew their licences ahead of the October 31 deadline.
In line with the East African Community Customs Management Act (EACCMA), 2004, KRA emphasized that renewal applications must be supported by a comprehensive set of documents. These include a valid 2025 operating licence, valid security bonds relevant to the facility, and a current CR12 form for the company. Operators are also required to submit a valid lease agreement or title deed that extends beyond the renewal period to prove continuity of operations.
Tax compliance remains central to the renewal process. KRA requires a valid tax compliance certificate for both the company and its directors. In addition, applicants must provide audited financial statements for the year 2024, verified by a certified auditor, to demonstrate financial transparency and accountability.
Another critical requirement is the submission of a duly signed and stamped Form C18, which must be endorsed by both the operator and a customs officer. The form is available for download on the KRA website and must be submitted through the Customs ICMS system.
KRA, however, cautioned that providing the necessary documents does not automatically guarantee renewal. All applications will undergo rigorous vetting to confirm compliance with customs and tax obligations. Importantly, licences will not be renewed for businesses with unresolved transactions or pending issues with any KRA department.
Separately, transporters of transit goods and other goods under customs control were reminded that their licences will expire on December 31, 2025, in accordance with Section 244 of the EACCMA, 2004, and Regulations 104 and 210 of the Customs Regulations, 2010.
KRA has urged all stakeholders to comply with the deadlines to avoid disruption of business operations.
