Delays at the port cost money every day: storage charges, demurrage on containers and the sales you cannot make. Most delays come from missing or wrong documents. Having the full set ready before the goods land is one of the cheapest ways to reduce your costs.

The core documents

  1. Commercial invoice. From the supplier, showing the buyer, the goods, quantity, unit price, total, currency, terms of sale and country of origin. The value on it is the starting point for the customs value; see customs valuation explained.
  2. Packing list. What is in each package or container, with weights and measures.
  3. Bill of lading (sea) or airway bill (air). The transport document that proves who owns the goods and is needed to collect them.
  4. Insurance certificate, if the goods were insured.
  5. Freight invoice, showing the shipping cost, which forms part of the CIF value.

The documents from your side

  • Your KRA PIN and importer registration; see how to get a KRA PIN
  • A customs declaration (the import entry) filed through the customs system, normally by your agent
  • Proof of payment to the supplier, which supports the value you declare
  • Power of attorney to your clearing agent

Documents for particular goods

Depending on the goods, you may also need:

  • A certificate of conformity or inspection certificate from the standards body, or from an approved inspection company before shipping
  • An import permit or licence for regulated goods, such as pharmaceuticals, chemicals, food, plants and animals, telecom equipment or firearms
  • A certificate of origin, to benefit from a preferential rate under a trade agreement
  • A phytosanitary or veterinary certificate for plant and animal products
  • For vehicles, an inspection certificate, the registration or deregistration papers and the proof of age; see importing a used car

Ask your agent for the list for your goods before you place the order, not after.

Keep copies

Keep a copy of each document, and the customs entry and payment receipts after clearance. They support your input VAT claim, your accounts and any future audit; see importing goods for resale: VAT and records and how to keep business records for KRA. The tax records checklist and document log shows how to log them.

Common mistakes

  1. An invoice that differs from the packing list or the bill of lading.
  2. A description that is too vague to classify; see the EAC common external tariff explained.
  3. Missing permits for regulated goods.
  4. Late payment to the supplier, so the original bill of lading is held back.
  5. Declaring a lower value than the invoice.

Work with your agent

A good agent will review the documents before the ship arrives. See clearing agent or clear it yourself for how to choose one, and confirm who pays charges that start when the goods land.

Estimate the bill

With the invoice in hand, work out the taxes before the goods arrive; the import duty calculator and the import duty and landed cost workbook do it. Add the clearing and transport costs, and see how to lower your landed cost legally.

Requirements differ by goods and change over time. Confirm them with KRA, the standards body and your agent.