What is a bill of lading?
A bill of lading is the contract between the owner of the goods and the ocean carrier. The original of a negotiable bill of lading is the document of title, and the buyer usually needs it to collect the goods. An air waybill, used for air cargo, is not negotiable. A telex release is a carrier's message releasing the cargo to a named party without the original bill of lading.
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What is an IDF in Kenya?
IDF has two meanings in Kenya, so ask which one is meant. The import declaration form is the base document a licensed clearing agent lodges on KenTrade's Trade Facilitation Platform once the supplier's pro forma invoice arrives, before the goods ship. The Import Declaration Fee is a charge the Kenya Revenue Authority (KRA) collects on the customs value of the goods.
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Do I need a Certificate of Origin to import into Kenya?
Yes, for most goods. KRA requires every consignment imported into Kenya to carry a Certificate of Origin issued by a competent authority in the country of export, under Section 44A of the Tax Procedures Act. The rule took effect on 1 July 2025 and has been enforced in full since 1 October 2025. Personal effects, used goods including used vehicles, samples of no commercial value and a few other categories are exempt.
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What is the export declaration requirement under Section 23B?
From 1 September 2026, Section 23B of the Tax Procedures Act requires importers to obtain the export declaration, export entry, customs export certificate or an equivalent document from the country of export, and to keep it for at least five years. It should show the exporter, importer, goods, quantity, value, tariff classification and country of export. Without it, KRA may reject claims on value, origin, exemptions or refunds.
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What is the Advance Cargo Declaration code on a bill of lading?
Containerised cargo bound for a Kenyan port needs an Advance Cargo Declaration (ACD) reference code on its bill of lading. KRA launched the platform on 3 August 2026. The exporter gets the code from acd.kra.go.ke when the container is loaded, after uploading the draft bill of lading, commercial invoice, freight invoice and export declaration. Buying from abroad? Ask your supplier for the code before the ship sails.
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Exporting to Kenya? Send these before the goods sail
Send your Kenyan buyer the commercial invoice, packing list, Certificate of Origin, export declaration and any Certificate of Conformity. Containers also need the ACD code on the bill of lading.
