The Kenya Revenue Authority (KRA) announced that starting January 1, 2025, all passengers entering Kenya must declare and register the International Mobile Equipment Identity (IMEI) numbers of their mobile devices at the port of entry.
In a notice issued on Tuesday, November 5, 2024, KRA emphasized that passengers must declare any mobile devices they plan to use during their stay. Each device must be listed on the F88 passenger declaration form, along with its corresponding IMEI number.
KRA explained that this new customs requirement aims to enhance tax compliance and improve regulatory oversight of mobile devices brought into the country.
The tax authority is also expanding its tax compliance directives to include mobile device importers, local assemblers, and manufacturers. The authority specified that all mobile device importers must provide detailed import entries for each device, including accurate quantities, precise model descriptions, and their respective IMEI numbers in the Customs records.
The new directives also require device assemblers and manufacturers to register on the KRA Customs portal and submit reports detailing all locally assembled devices, including their IMEI numbers, for regulatory compliance.
Local manufacturers and assemblers must also obtain necessary regulatory clearances and permits from the Communications Authority of Kenya (CA) before they can sell their devices in the market.
According to KRA, these new requirements align with the East African Community Customs Management Act (EACCMA, 2004), which stipulates that mobile phones require regulatory permits from the CA for importation.
KRA further explained, “KRA is responsible for collecting revenue on behalf of the Government of Kenya. In addition to managing various tax laws and regulations, KRA oversees the East African Community Customs Management Act (EACCMA, 2004).”
Under this Act, mobile devices are classified as restricted imports that require regulatory permits from the Communications Authority of Kenya.