The Kenya Revenue Authority (KRA) has announced that tax compliance will be a central requirement for firms and directors seeking 2027 Customs licenses. According to a public notice dated September 21, 2026, operators of bonded warehouses, Manufacture Under Bond (MUB) facilities, and transit godowns must submit applications for renewal of their licenses by October 31, 2026. The existing licenses for these categories of customs-controlled facilities will expire on December 31, 2026.
To apply for renewal, operators must submit a range of documents, including a valid 2026 license, a valid relevant Security Bond (CB6), and the company's current CR12. They must also provide proof of ownership or occupation of the premises through a copy of the title or a valid lease agreement. The lease must have a duration extending beyond the term of the license being sought.
A current Tax Compliance Certificate (TCC) for the company as well as a current TCC for each of the company's directors are also required. Additionally, applicants must provide their audited annual accounts for the 2025 financial year and a completed Form C18, which must be signed and stamped by both the operator and the Customs Officer. Form C18 can be downloaded from the KRA website.
The KRA has emphasized that submission of the required documentation will not automatically result in renewal. Renewal will only be issued after the authority is satisfied that the applicant has no outstanding transaction or issues with any KRA department. The authority will also subject applicants to further vetting before determining whether to renew their licenses.
The requirement for tax compliance certificates is part of the licensing provisions under Sections 62–69 and 160–166 of the East African Community Customs Management Act, 2004, together with the relevant regulations under the East African Community Customs Management Regulations, 2010. Operators must apply for renewal through the Customs Integrated Customs Management System (ICMS).
The KRA has also reminded transit shed operators that their licenses will expire on December 31, 2026, and they are required to submit their applications for renewal of their licenses for the 2027-2029 period. The conditions for renewal include a copy of a valid license for the years 2024-2026, a copy of a valid relevant security bond, and a copy of the company registration certificate.
The successful applicant will be required to pay the license fee in Kenya shillings equivalent to US$ 10,000 per license. Applications for renewals will be submitted through the Customs ICMS system on or before October 31, 2026. The KRA has urged operators to ensure that they submit all mandatory supporting documents to avoid delays in the renewal process.
Key points
- Tax compliance certificates are now mandatory for firms and directors seeking 2027 Customs licenses.
- The deadline for applications is October 31, 2026.
- Renewal is not automatic and will be subject to further vetting by the KRA.
