Why tax compliance will be central for firms, directors seeking 2027 Customs licenses

The Kenya Revenue Authority (KRA) has set October 31, 2026 as the deadline for operators of bonded warehouses, Manufacture Under Bond (MUB) facilities and transit godowns to submit applications for renewal of their licences for 2027.

The authority said the existing licences for the three categories of customs-controlled facilities will expire on December 31, 2026, requiring operators seeking to continue their operations into the new year to lodge renewal applications through the Customs Integrated Customs Management System (ICMS).

KRA issued the reminder in a public notice dated September 21, 2026, outlining a range of documents that operators must submit as part of the renewal process.

The authority said operators are required to apply for renewal in accordance with licensing provisions under Sections 62–69 and 160–166 of the East African Community Customs Management Act, 2004, together with the relevant regulations under the East African Community Customs Management Regulations, 2010.

Applications must be submitted through the Customs ICMS system on or before October 31, 2026.

The deadline comes two months before the current licences expire, meaning operators will need to complete the renewal process ahead of the December 31 expiry date to continue operating under the relevant customs arrangements in 2027.

KRA has listed several mandatory documents that must accompany the renewal applications.

Operators seeking renewal must provide a copy of their valid 2026 licence, a valid relevant Security Bond (CB6) and the company's current CR12.

They must also submit proof of ownership or occupation of the premises through a copy of the title or a valid lease agreement.

KRA specifies that the lease must have a duration extending beyond the term of the licence being sought.

The authority is also requiring a current Tax Compliance Certificate (TCC) for the company as well as a current TCC for each of the company's directors.

Applicants must further provide their audited annual accounts for the 2025 financial year and a completed Form C18, which must be signed and stamped by both the operator and the Customs Officer.

KRA said Form C18 can be downloaded from its website.

A key condition in the notice is that submission of the required documentation will not automatically result in renewal.

KRA said renewal will only be issued after it is satisfied that the applicant has no outstanding transaction or issues with any KRA department.

The authority will also subject applicants to further vetting before determining whether to renew their licences.

“Production of the above documents does not automatically guarantee renewal of a licence, as the applicant will still undergo further vetting by KRA,” the authority said.

The requirement means operators will have to complete the application process while also ensuring that outstanding matters with KRA are addressed before their applications can be approved.

Meanwhile, KRA has reminded all transit shed operators that their licenses will expire on December 31, 2026.

The licensing conditions are also spelt out under Section 12 of the East African Community Customs Management Act, 2004 as read together with Gazette Notice No. 5215 of 2017.

Operators are therefore required to submit their applications for renewal of their licenses for year 2027-2029.

The following conditions are mandatory when submitting the application for renewal:

Copy of valid license for the years 2024-2026

Copy of valid relevant security bond

Copy of company registration certificate

Copy of title or valid lease agreement whose duration is longer than the term of the license

Copy of Gazette notice to operate as a transit shed

Current CR12 of the company.

Copy of current tax compliance certificate for the company

Copy of current tax compliance certificate for each of the company's directors

Audited annual account for the company for the previous financial year (2025)

C18 duly completed, signed and stamped by the operator and Customs officer

Note:

1. Application form C18 can be downloaded from KRA website, www.kra.go.ke

2. The successful applicant will be required to pay the license fee in Kenya shillings equivalent to US$ 10,000 per license.

3. Application for renewals will be submitted through Customs ICMS system on or before 31st October, 2026.

Production of the above documents does not automatically guarantee renewal of a license, as the applicant will still undergo further vetting by KRA.