KRA excludes 11 categories from Sh2 million cargo scheme: See full list

The Kenya Revenue Authority (KRA) announced the exclusions in a public notice dated November 5, 2026, identifying 11 categories that cannot be cleared under the arrangement.

It also listed 19 other categories that may still qualify, but only if they meet strict conditions on cargo volume, declaration and customs valuation.

Why KRA introduced the restrictions

Consolidated cargo is a common arrangement among small-scale importers who combine merchandise from different traders in one shipment, usually a shared container.

Instead of each trader paying to transport a full container, they share the shipping and handling costs according to the goods they import.

The arrangement has been particularly useful to small businesses sourcing stock from overseas markets, including China.

Traders dealing in clothing, electronics, household products and accessories can bring in smaller quantities without individually organising an entire shipment.

However, disputes over customs valuation and clearance costs led to protests by traders in August 2026.

The government subsequently reached an agreement with importers and cargo-sector stakeholders on September 2, reducing the general consolidated cargo benchmark from Sh2.5 million to Sh2 million.

As part of that agreement, KRA was required to publish categories of merchandise that would not qualify for the general arrangement.

The authority's November 5 notice now identifies those exclusions.

The list does not amount to a blanket import ban.

Traders can still import the affected products, but they cannot rely on this particular consolidated cargo framework to clear them.

The 11 excluded categories

KRA has identified the following categories for outright exclusion:

1. Assorted foodstuff

Different types of food products are covered by this category. KRA does not provide a detailed breakdown of individual food items in the notice.

2. Complete kitchen

Complete kitchen consignments are excluded. The notice does not specify the individual appliances or fittings covered by this description.

3. Designer brands for finished manufactured products

Finished manufactured products falling under the designer-brand category are excluded. KRA has not named specific brands.

4. Plant and machinery

Plant and machinery are excluded, except small equipment such as handheld tractors and similar machinery supporting agriculture and small-scale industries.

5. Smartphones and watches

Smartphones and watches are listed among the products that cannot use the arrangement.

6. Used clothes and shoes

Second-hand clothing and footwear are excluded, affecting traders who import merchandise for resale in the local market.

7. Wooden, steel and aluminium doors

Doors made from any of the three specified materials fall under the exclusion.

8. Televisions

Television sets are specifically listed, meaning importers dealing in them must use the applicable alternative clearance procedures.

9. Car accessories

The category covers car audio systems and speakers, dash cameras, reversing cameras, parking sensors and GPS navigation devices.

10. Musical instruments and entertainment equipment

This covers musical instruments, public address systems, entertainment equipment and related accessories.

11. Sanitary ware

Sanitary ware completes the list of 11 excluded categories. The notice does not provide a further product-by-product classification.

What about the other 19 categories?

KRA has also listed 19 categories that may still be accepted under the consolidated cargo arrangement.

Their combined volume, however, must not exceed 5 per cent of the total shipment volume, measured in cubic metres.

Importers must fully declare the affected products on the invoice, customs entry and importer list, specifying each item's description and quantity.

KRA will also apply the relevant unit values under its customs valuation procedures.

What importers should do

For small traders who combine shipments to keep transport and handling costs manageable, checking the product category before placing an order is now essential.

A consignment that includes an excluded category may need a different clearance arrangement, with possible implications for its cost and delivery.

Importers should therefore confirm the applicable customs procedure with KRA or a licensed customs agent before shipping.

The new list is not a prohibition on doing business in these products; it changes the clearance route available to traders bringing them into Kenya.