The Kenya Ports Authority's second container terminal. [File, Standard]
The Kenya Revenue Authority (KRA) has defended its decision to raise the customs benchmark for containerised consolidated cargo from Sh2.5 million to Sh3.2 million, saying the review is necessary to curb revenue leakages while supporting small-scale traders.
The revised minimum yield took effect on August 21, 2026, following consultations with industry stakeholders and a one-month grace period requested by traders to prepare for the new requirements.
KRA said cargo consolidation remains an important avenue for small-scale traders to combine shipments in a single container, reducing the cost and administrative burden associated with international trade.
The Authority, however, clarified that the Sh3.2 million figure does not represent the actual tax liability for goods contained in a particular shipment.
Instead, the minimum yield is a risk-management reference used under the simplified customs clearance arrangement for containers carrying commonly imported general goods.
“The minimum yield is not a representation of the actual tax liability for the goods contained in a container,” KRA said in a statement issued by the Commissioner for Customs and Border Control.
The Authority explained that customs duty is assessed in accordance with the East African Community Customs Management Act and is generally based on the transaction value of imported goods, supported by proper commercial documentation.