KRA makes consolidators declare each importer behind shared cargo

KRA makes consolidators declare each importer behind shared cargo

28 October 2026: The Kenya Revenue Authority (KRA) has told cargo consolidators, customs agents and importers that the details of every individual importer whose goods travel as consolidated cargo must be declared at import, and that it is working with consolidators so those traders receive electronic tax invoices through eTIMS. KRA says the declaration requirement took effect on 13 September; its public notice, signed by the Commissioner for Micro and Small Taxpayers, sets out the details required.

Not yet independently verified. KRA's notice gives no date from which consolidators must issue eTIMS invoices to individual importers, and no penalty for missing details; we will add the date when KRA states it. We will update this when it can be confirmed, and remove this note.

The details each consignment now needs

Consolidated cargo, where a freight forwarder groups many small traders' goods into one container or air shipment, has long been declared under the consolidator's name. The notice changes that. For each trader, the declaration must carry:

• name;
• KRA PIN;
• identity card number;
• telephone number;
• a description of the items;
• the value of the items.

The notice says the step follows a directive from the President.

Why traders should welcome the paperwork

The point of the change, as KRA presents it, is input VAT. A small importer whose goods arrive inside a consolidator's shipment has struggled to show that it paid VAT on them, because the import documents named someone else. KRA says it is working with consolidators to issue eTIMS invoices to individual traders and importers so that eligible VAT-registered importers can claim input VAT on their imported goods, subject to the applicable tax laws and regulations.

What the notice does not give is a date by which consolidators must issue those eTIMS invoices, or the format they should take. Traders should not assume their input claims are covered until their consolidator confirms it is issuing them.

Checks for consolidators and their customers

For freight forwarders and consolidators, the practical work is in onboarding: collecting PINs, ID numbers and phone numbers for every customer before goods are shipped, and holding item-level descriptions and values rather than a single manifest line.

For traders who buy through consolidators, it means giving accurate details at booking and asking the consolidator how and when eTIMS invoices will be issued. KRA lists its contact centre on 020 4 999 999 and 0711 099 999, and by email at callcentre@kra.go.ke.

Related on TrustList:

• Kenya blocks customs clearance without digital cargo insurance from 1 November
• CBP proposes bonds and a $1,000 damages floor for low-value imports

Sources

• KRA public notice: Declaration of importer details for consolidated cargo and issuance of electronic tax invoices, 28 October 2026