InfoTradeKenya

Regulatory Requirements in Kenya

Exporters of tea are required to register with the Tea Board of Kenya and obtain a registration certificate; the categories applicable for this can be referenced on the Portal via this link. TBK also issues a tea export release order per consignment (link). A phytosanitary certificate must also accompany the consignment; the certificate certifies that plant and plant products are free from regulated pests and conforms with other phytosanitary requirements of the importing country. Issuance of the phytosanitary certificate in Kenya is regulated by Kenya Plant Health Inspectorate Service (KEPHIS). For more information on how to obtain the certificate, click here.

An AfCFTA Certificate of Origin (COO) is issued by the Kenya Revenue Authority (KRA) Rules of Origin Section for consignments destined for the AfCFTA market. Detailed step-by-step guide on the procedures for registration and COO have been outlined below:-

Register with KRA Rules of Origin Section (link)
AfCFTA certificate of origin (link)

Certification of products

Exporters are advised to obtain a certificate of conformity (CoC) from an approved partner of the Ghana Standards Authority (GSA) in the country of origin before shipping their consignments.This certification ensures that goods are classified as "EasyPASS," which means no additional verification will be required upon arrival in Ghana. The EasyPASS program, developed by the GSA in collaboration with certified organizations such as Bureau Veritas and Intertek. This certification ensures that goods are classified as "EasyPASS," which means no additional verification will be required upon arrival in Ghana. The EasyPASS certificate gives fast track acceptance on arrival by GSA. The conformity assessment process is used to check that imported products into Ghana are in conformity with the requirements of applicable standards before shipment to Ghana. More information on the Easy Programme by the Ghana Standards Authority (GSA), can be referenced here.

In addition to the EasyPass, regular importers and exporters to Ghana have the option to utilize Registration (Route B) and Licensing (Route C). The documentation and systems established to ensure compliance with Ghanaian requirements undergo a preliminary review. This review includes various documents such as test reports, certificates, testing results, inspection reports, and factory audits. The fees payable are as follows:-

Route A – 0.50 % of FOB value of the goods imported with minimum fee per shipment USD 300
Route B – 0.45 % of FOB value of the goods imported with minimum fee per shipment USD 275
Route C – 0.35% of FOB value of the goods imported with minimum fee per shipment USD 250

Regulatory Requirements in the Country of destination

Registration as an importer: Importers of food products must register with FDA as stipulated in Section 99 of the Public Health Act (Act 851)- A person shall not carry on the business of an exporter or importer of food unless that person is registered by the Authority under this Part as an exporter or importer and has complied with the Regulations and Guidelines.

Registration of pre-packaged food

Pre-packaged food to be imported, distributed or sold for local consumption must first be registered with the Food and Drugs Authority (FDA) in accordance with Part 7, Section 97 of the Public Health Act, Act 851 of 2012. Registration must be accompanied by the following documents: Business Registration Certificate, Sanitary or Phytosanitary (SPS) Certificate (where applicable), Certificate of manufacture, free sale, and/or Food and Drug Administration’s Certificate to a Foreign Government , issued by an accredited health authority, Certificate of Analysis for each product and variant (where applicable) and this should be endorsed by authorized officer, Radiation certificate for food product( where applicable) Documentation substantiating any claim on health, nutrition, superlative, comparative, on the label (where applicable). In addition, for the registration of prepackaged foods; the registration forms are captured in section 3.21 and a detailed list of the required documents has been provided in section 3.2.2.

Applicants must fill the forms below to complete the registration process.

Imported Food Product Information Form (FDA/FM05/IM/02)
Warehouse Location Form (FDA/FM05/IM/03)
Application for Registration as a Food Product Importer Form (FDA/FM05/IM/01) [if applicable]
Application for Dry Food Storage Facility License (FDA/FID/FMDFW/2013/07) [if applicable]
Application for Cold Storage Facility License (FDA/FSD/FM-CFW/2013/07) [if applicable]

Upon successful registration with FDA, a certificate of registration is issued. The registration of a pre-packaged food is valid for three (3) years and must be renewed before the end of the third (3rd) year. Prior to importation of any product, the registration must be approved by the FDA other than the products used as samples for the purpose of the registration. FDA requires that the registration number issued is displayed on the packaging of the registered product(s). Two (2) product sample units of each product must be sent to the FDA for physical/laboratory analysis and vetting, which takes about four to eight weeks. The applicable fees have been outlined in the Food and Drugs Authority’s Fee Schedule.

The prepackaged foods imported for distribution or sale for local consumption must have at least two-thirds of their shelf life intact at the time of clearance at the port of entry as outlined in section 3.2.5 of the FDA’s Guidelines for processing of import permit and clearance of prepackaged food. FDA also requires that all food products carry expiry and/or shelf-life dates and where applicable, the active ingredients should be specified on the packaging. In addition, FDA regulation states that the expiry date should be "at least half the shelf life as at the time of inspection at the port of entry." Importers are therefore required to obtain an electronic Ministries Departments and Agencies (eMDA) approval for all imports/consignments of pre-packaged food prior to importation, in reference to section 3.2 of FDA’s Guidelines for processing of import permit and clearance of prepackaged food.

The guidelines that regulate the sale of prepackaged food products in Ghana are as follows:

All prepackaged food can be sold only if a label has been affixed to it.
Any person who labels a prepackaged food product in a manner, which is false, misleading or deceptive as regards its character, nature, value, substance, composition, merit, safety, quality, quantity or origin commits an offense.
Manufacturers must provide a complete list of ingredients used in preparing the food item on the label in a descending order of their proportion.
Provide recommended storage and handling conditions with the shelf life. Indicate on the label if a prepackaged food item has been treated with ionizing radiation and the nature of the ionizing radiation.
Submit to FDB a Free Sale Certificate from a competent health authority from the country of product origin, that the sale of the product does not contravene the food laws of that country.
Provide FDB with the product's license or certificate of registration from a competent health authority in the country of product origin that is evidence of product registration.
FDB officials routinely visit retail outlets in the country to confirm that all imported food products are in compliance with local regulations.

Free sale certificate: Importers must provide a Free Sale Certificate from the country of origin and a product license/certificate of registration from a competent health authority in the country of origin: The products below are exempted products from registration:-

Teas in packs- 10 pack of each variant where applicable.
Toffees – 6 packs each
Spices & Seasoning in sachets- 300g

FDA considers any special dietary food a “drug” if it helps in the “treatment, prevention, cure, mitigation or diagnosis of diseases in humans or animals”. As such, manufacturers must register such dietary food as medicinal products in compliance with FDA guidelines for registration of drugs.

Testing and Certifications

Residue Testing: Tea may be subjected to residue testing to ensure it is free from harmful chemicals or pesticides.

Microbiological Testing: Tests may be conducted to ensure the tea is free from harmful bacteria or other microorganisms.

Sensory Analysis: Tea may be evaluated for its sensory properties, such as taste, aroma, and appearance.

Labeling Requirements

Products imported to Ghana must adhere to the labeling standards as specified in the Ghana Standards Authority General labeling Rules, 1992(L. I. 1541). Ghana uses the Codex Alimentarius standards to formulate its labeling requirements. The minimum labeling requirements for food products are as follows:

Labeling should be in English. An English translation must be shown on the label or package insert (where applicable) if it is in another language;
Where marks or labels are stamped they shall be in indelible ink and legible.
Name of product (Brand, Common name and Generic name) should be in bold letters;
The manufacturer/exporter/agent’s name and complete address, including location;
The country of origin must be provided on the product label. L.I. 1541 Ghana Standards Authority (Food, Drugs and Other Goods) General Labeling Rule, 1992 Section 1(1) (i) states “No person shall offer for sale, sell, distribute, import or otherwise dispose of prepackaged food or drug, unless the food or drug is marked or labeled with country of origin of the food or drug;
List ingredients (specific names of ingredients and/or E-numbers) by their common names in descending order of predominance by weight. If the food is "standardized," (i.e., there is a corresponding GSA-issued standard for the food) the label must include only those ingredients, which are optional for that standard and including directions for use, if any:

a.Provide the production "batch" or lot number;

b.Provide date of manufacture of products;

c.Provide Expiry, Best Before, or Use By date;

d.Food additives and colors must be stated on the label. Spices, flavors and colors may be listed as such, without naming the specific material, but any artificial color or flavor should be identified as such;

e.There is no additional labeling for U.S. food imports if the standard U.S. label addresses the above-mentioned items. Stick-on labels are not permitted; 6

f.It is not a requirement in Ghana to include the FDA registration number on the product label.

Packaging Requirements

The Food and Drugs (Amendment) Act 523 1996 Section 7 of PNDCL 305B stipulates that “food should be stored and conveyed in such a manner as to preserve its composition, quality and purity and to minimize the dissipation of its nutritive properties from climatic and other deteriorating conditions.’

Standards

Standards on tea are available and listed in the Ghana Standards Authority catalogue of Ghana Standards. The catalogue is accessible via thislink. Standards in the catalogue are searchable and the actual standard will need to be obtained, at a cost; the list below provides an outline of standards for tea:- .

GS 572: 2012 / Amd. 1:2014 67.140.10:Ed. 2 Non- Alcoholic Beverage - Specification for Black Tea The standard specifies the requirements, methods of sampling and test for Black Tea
GS ISO 1572 : 2007Ψ 67.140.10: Published by ISO in 1980 Tea - Preparation of Ground Sample of known Dry Matter Content. It specifies a method of preparing a ground sampling of tea and of determining its dry matter content, for use in analytical determinations, which require the results to be expressed on the dry basis
GS ISO 1573 : 2007Ψ 67.140.10: Published by ISO in 1980 Tea - Determination of Loss in Mass at 103 *C. This standard specifies a method for the determination of the loss in mass when tea is heated in air at 103*c

Customs Requirements

Customs declaration must be submitted to the Ghana Revenue Authority (GRA), detailing the nature of the goods being exported, their value, and compliance with relevant standards. The export procedures with GRA have been outlined here, and the conditions for export have been outlined in Section 1 of the Export and Import (Amendment)Act, 2000, (Act 585).

Importation process with GRA

The importer must be in possession of the following documents before or at the time of arrival of the imported goods at the ports of Ghana to facilitate the clearance process. Original bill of lading or waybill, certified invoice, packing list, Import Declaration Form (IDF), Taxpayer Identification Number (TIN) from GRA or Ghana Card PIN, and permit(s) relevant to the consignments issued by the Regulatory Agencies, depending on the nature of the goods.

The importer with the support of a clearing agent submits a declaration to the Integrated Customs Management System (ICUMS). The system processes the declaration and, if successful, a tax invoice is generated and taxes are paid at the participating banks. The tax invoice received from the bank is then presented to the Examining Officer, Scanning Officer or Releasing Officer at the exit gate, depending on the risk level, which is indicated by different colors:

Red–Mandatory Physical Inspection
Yellow–Digital Scanning
Green–Released at the Gate but automatically scanned on exit from the MPS (Meridian Port Services Limited) port.

The duties and taxes payable are as follows:

Import duty: Rates range from 0% to 35% depending on the product classification under the Harmonized System (HS) Customs Code. Essential goods like medicine are 0%, raw materials 5%, intermediate goods 10%, consumer goods 20%, and certain protected goods 35%.

Value Added Tax (VAT): All goods imported into Ghana, unless specifically exempted as outlined in section 37 and the first schedule of the Value Added Tax (VAT)Act 2013 or any other enactment shall attract VAT fee of 17.5% or 15% of the CIF value plus import duty and other charges. For more information on the applicable VAT for your consignment, click here to access the VAT calculator.
Excise duty: Excise duty is payable on the goods specified in the first schedule where the goods are:- Manufactured in the country or imported into the country as per the rates specified in the first schedule of the Excise DutyAct, 2014 (Act 878).

The rates on other duties, taxes, levies and fees payable are as captured in the table below:-

Tax Code

Tax Description

Rate

Import Duty

20%

Import VAT

15 %

ECOWAS levy

0.50 %

Network charge

0.40 %

Network charge VAT

15 %

Network charge VAT COVID- 19 Health

1 %

Import NHIL

2.5 %

Network charge NHIL

2.5 %

1% withholding tax on import

10.

Ghana Export-Import (EXIM) levy

0.75 %

11.

Ghana Education Trust (GET) Fund Import

2.5 %

12.

Network Charge GET Fund Levy

2.5 %

13.

Inspection fee

14.

African Union Import Levy

0.2 %

15.

COVID-19 Health Recovery Levy

Export of tea to Ghana