Advance Ruling is a written decision concerning the customs treatment of goods given by the Kenya Revenue Authority’s Customs and Border Control department to an applicant prior to importation of goods. Applications for Advance Rulings must be made before importing goods and should be submitted in writing to the Commissioner of Customs and Border Control. The application process is free of charge. The KRA Customs Department issues the ruling within 30 days after receiving all required information and the ruling takes effect on the date specified in the decision. The Ruling remains valid for 12 months from its issuance date. Eligible applicants include importers, exporters, producers, manufacturers, or any person with a legitimate interest in the goods, either directly or through a representative.
Applicants can request an Advance Ruling for the following matters:
- Tariff Classification: Determining the correct classification of goods under the Harmonized System.
- Origin Determination: Establishing the country of origin of goods.
- Valuation Methodology: Identifying the appropriate valuation criteria or methodology to calculate customs value based on specific facts.
An application may be denied under these circumstances:
- Insufficient information provided to make a ruling.
- No connection or intended use of a customs procedure.
- Duplicate requests made under similar circumstances.
- The matter is already under arbitration or court proceedings.
For more information on the revocation or Annulment, Appeals Process and Publication & Confidentiality, click here.
