Nigeria’s business landscape, particularly for entities engaged in international trade with Kenya, must now navigate a significant regulatory shift. The Kenya Revenue Authority (KRA) has implemented new stringent requirements for cargo destined for Kenya, mandating the acquisition of an Advance Cargo Declaration (ACD) reference code prior to the dispatch of any goods. This directive, effective August 3, 2026, impacts a broad spectrum of stakeholders, including exporters, foreign freight forwarders, shipping lines, and clearing agents involved in international shipments.
The revised procedure necessitates that exporters submit an Advance Cargo Declaration through the KRA’s dedicated online platform before cargo is loaded for shipment. To obtain the crucial ACD reference code, exporters are required to upload essential shipping documentation. This includes a draft Bill of Lading, a Commercial Invoice, a Freight Invoice, and an Export Declaration. Upon successful processing of this declaration by the KRA, exporters will be issued an ACD reference code. This code must then be endorsed on the Bill of Lading, a prerequisite for the cargo to proceed to a Kenyan port.
The KRA has underscored the importance of strict adherence to this new protocol, asserting that compliance by all exporters and shipping lines is vital for ensuring the seamless and timely clearance of cargo. The tax authority strongly advises businesses to complete the Advance Cargo Declaration well in advance of dispatching their cargo to avert potential disruptions in shipping operations.
This new mandate builds upon the KRA’s ongoing efforts to digitise cargo management and enhance the efficiency of goods clearance into the country. The Advance Cargo Declaration platform, which facilitates the electronic submission of cargo details, aims to significantly improve cargo visibility and strengthen the authorities’ capacity to manage incoming shipments by providing advance notification of cargo information. Businesses are therefore obligated to complete the declaration, secure the ACD reference code, and ensure its inclusion on the Bill of Lading before the cargo departs its country of origin. The KRA reiterates that this process can be completed via their online ACD platform, streamlining the pre-shipment procedures for goods bound for Kenya.
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