KRA Announces Deadline for Bonded Warehouse Licence Renewal

Operators of bonded warehouses, Manufacture Under Bond (MUB) facilities and transit godowns must apply for renewal of their licences by October 31, 2026, as the Kenya Revenue Authority prepares for the 2027 licensing year.

In a notice issued on Monday, September 21, KRA said the current licences will expire on December 31, 2026. The authority asked businesses to begin the renewal process early and submit the required documents through the Customs Integrated Customs Management System (iCMS).

The renewal exercise will involve checks on company records, tax compliance, financial statements and the status of customs transactions. KRA made it clear that submitting an application does not guarantee approval, since applicants must satisfy the licensing conditions before their permits are renewed.

“KRA wishes to remind all operators of the above-mentioned facilities that their licences will expire on 31st December, 2026,” the authority stated.

Among the documents required is a copy of the valid 2026 licence and the relevant CB6 Security Bond. Applicants must also provide an updated CR12 for the company, as well as a title deed or lease agreement that remains valid beyond the licence period.

The tax authority further requires a current Tax Compliance Certificate for the company and a separate certificate for each director. Businesses must also attach audited annual accounts for the 2025 financial year.

Another requirement is Form C18, which must be completed, signed and stamped by the operator and the Customs Officer. KRA said the form can be obtained from its website.

Companies with unresolved transactions or outstanding issues in any KRA department will not receive renewal until the matters are addressed. This condition places emphasis on clearing pending customs and tax obligations before applications are reviewed.

Bonded warehouses are used to store imported goods under customs control before duties are paid, the goods are re-exported, or another lawful procedure is completed. MUB facilities allow approved manufacturing activities under customs arrangements, while transit godowns hold goods moving through the country under customs supervision.

KRA said the licensing framework is provided for under the East African Community Customs Management Act, 2004, and related regulations issued in 2010.

After approval, operators must execute the required customs security bond before their licences are activated through iCMS. Businesses that fail to meet the deadline or licensing conditions could face delays in securing approval for the next operating year.