A public notice dated 27 October requires consolidators, customs agents and importers to provide individual‑importer details for each shared container, including name, KRA PIN, ID number, telephone, goods description and declared value.

KRA says the measures aim to improve transparency and support electronic tax invoicing through its eTIMS platform, enabling VAT‑registered importers to claim input VAT on eligible purchases.

The rules also affect small traders who rely on consolidated shipments to share freight costs, obliging them to disclose individual consignments so customs can verify ownership and value of goods.

KRA Board Chair Ndiritu Muriithi warned that large importers exploit these arrangements to bring high‑value phones into Kenya without paying duties, citing a container of 100,000 handsets that could generate up to KSh2 billion in customs revenue.

An investigation at Eldoret International Airport uncovered a consignment of 55,607 basic smartphones declared as only 3,000 units, plus 309 undeclared high‑end phones, leading to an additional KSh56 million tax liability and recommendations for prosecution or settlement.

Parliament’s Departmental Committee on Finance and National Planning rejected the Finance Bill 2026 proposal to replace existing phone duties with a 25 % excise tax collected when a handset is activated, citing implementation challenges and affordability concerns.

President William Ruto, speaking at the 63rd Mashujaa Day celebrations, announced plans to remove the separate 25 % import duty imposed under the EAC Common External Tariff, arguing that mobile phones are essential tools for education, business and employment.

The presidential move targets the import duty, while Muriithi continues to advocate for an activation‑based excise duty, meaning the two initiatives address different parts of Kenya’s mobile‑phone tax framework.

TechTrendsKE reported that Kenya had 52.26 million connected smartphones and 27.42 million feature phones at the end of June 2026, underscoring the policy relevance of handset affordability for consumers and retailers.