The Kenya Revenue Authority (KRA) has announced changes to the handling of customs disputes, effective August 1, 2025.
This follows Gazette Notice No. 1036, published on 1 February 2019, which allows the Commissioner General of KRA to assign the handling of customs disputes to the Tax Dispute Resolution (TDR) Division.
These changes are based on Sections 229 and 230 of the East African Community Customs Management Act (EACCMA), 2004. These sections give taxpayers the right to challenge or appeal decisions made by Customs officers in a fair and independent way.
Under Section 229, if a person is directly affected by a customs decision or action, they can write to the Commissioner within 30 days to request a review. The letter should clearly explain the reasons for the request.
To improve service, KRA will transfer the handling of customs disputes to the Tax Dispute Resolution Division in phases, starting August 2025. The changes will happen as follows:
- Phase I (August 2025): Post Clearance Audit (PCA) applications
- Phase II (September 2025): Tariff, Valuation, and Exemptions applications
- Phase III (November 2025): Bonds and all other customs matters
From August 1, 2025, if you want to appeal a Post Clearance Audit (PCA) demand notice issued by the Commissioner, you must send your application to the Office of Independent Review of Objections (IRO) under the Legal and Board Services Department.
You can submit your application by:
- Email: LSBCIROStaff@kra.go.ke
- Hand delivery: 7th Floor, Ushuru Pension Towers, Elgon Road, Upper Hill, Nairobi
KRA encourages taxpayers to take note of these changes and follow the correct process when submitting their objections.
This article was published by Githua Kihara, an editorial consultant for FEAFFA’s Freight Logistics Magazine. For any inquiries, please contact us via email at editorial@feaffa.com or freightlogistics@feaffa.com, or reach out to Andrew Onionga directly at onionga@feaffa.com / +254733780240.
