Bonded Warehouse Kenya: KRA Licensing Requirements

Updated 27 October 2026

A bonded warehouse in Kenya lets importers store dutiable goods without paying import duty until the goods are released for home use, or without paying at all if they are re-exported. For traders, distributors and logistics firms, that can free up a lot of cash. This guide explains how bonded warehouses work, the law behind them, KRA’s licensing requirements and fee, and the renewal deadline that operators are facing right now.

Updated October 2026. Official sources: www.kra.go.ke.

Sources: KRA public notice 2227 (Procedure for Licensing a Bonded Warehouse), KRA public notice 2397 (Renewal of Licences for Bonded Warehouses, Manufacture Under Bond and Transit Godowns), the East African Community Customs Management Act, 2004 (EACCMA) and the EAC Customs Management Regulations, 2010. Checked on 27 October 2026.

What is a bonded warehouse?

Section 2 of the EACCMA defines a bonded warehouse as “any warehouse or other place licensed by the Commissioner for the deposit of dutiable goods on which import duty has not been paid and which have been entered to be warehoused”. The licensing conditions are in sections 62 to 69 of the Act and regulations 74 to 81 of the 2010 Regulations.

The duty is secured, not waived. The operator signs a customs security bond (Form CB6, the general bond for security of warehoused goods) under which they and a surety undertake that the full duties on goods warehoused will be paid, or the goods will be exported.

How it works for an importer

1. Goods arrive at the port and are entered for warehousing instead of for home use.
2. They move under customs control to the licensed bonded warehouse.
3. While in the bond, no import duty is paid.
4. When the importer sells or needs part of the stock locally, they enter that portion for home use and pay duty on it.
5. Goods re-exported from the bond leave without Kenyan duty.

This suits importers who bring in large consignments but sell slowly, or who supply neighbouring countries.

How to license a bonded warehouse

According to KRA notice 2227, you apply in writing to the Commissioner of Customs and Border Control, stating the goods you plan to warehouse, and attach:

• Form C18, filled and signed.
• Memorandum of Association and certificate of incorporation.
• Lease or title deed. The Regulations require a rental contract longer than the licence period, or proof of ownership.
• A valid NEMA licence and other relevant permits.
• Architectural drawings and layout plans showing the premises in relation to other premises and roads.
• Photographs of the premises.
• Current CR12 and company PIN certificate.
• Current tax compliance certificates for the company and for each director or owner.
• Copies of directors’ IDs or passports and passport photos.
• Company email, mobile number and a contact person.

Physical requirements

KRA’s notice says the facility must:

• Be reachable from the highway on an all-weather road.
• Have its whole surface properly paved and compacted, preferably with paving blocks.
• Have adequate parking for its operations.
• Be enclosed by a stone perimeter wall at least three metres high, with an electric fence.
• Have floodlights covering the whole area.
• Have CCTV covering the entire facility, accessible to KRA.
• Have round-the-clock security from a reputable firm.
• Have enough storage space for the goods.
• Provide a customs office with furniture, a computer, printer and network connection.

Approval, bond and licence

Once the Commissioner approves, you submit the application on KRA’s Integrated Customs Management System (iCMS) to get a bonded warehouse number, then execute the CB6 security bond. iCMS then generates an e-slip for the licence fee, and the licence is issued so the warehouse can operate.

The licence fee

KRA’s notice puts the bonded warehouse licence fee at USD 1,500. Licences run for the calendar year: notice 2397 says current licences expire on 31 December 2026.

Renewal for 2027: deadline 31 October 2026

KRA notice 2397 reminds operators of bonded warehouses, manufacture under bond (MUB) facilities and transit godowns that renewal applications for 2027 must be submitted through iCMS on or before 31 October 2026. Required documents:

• A copy of the valid 2026 licence.
• A copy of the valid security bond (CB6).
• Current CR12.
• Title or a valid lease longer than the licence term.
• Current tax compliance certificates for the company and each director.
• Audited accounts for the 2025 financial year.
• Form C18, completed, signed and stamped by the operator and a customs officer.

KRA says renewal is only issued if the applicant has no outstanding issues with any KRA department, and that producing the documents does not guarantee renewal. For questions, KRA lists 020 4 999 999, 0711 099 099 and CBClicensing@kra.go.ke.

Closing a bonded warehouse

To de-bond, the operator applies formally to the Commissioner. KRA carries out a full audit to confirm there are no outstanding taxes and that all goods are accounted for. Once cleared, the operator applies for a de-bonding certificate on iCMS and the CB6 bond is cancelled.

Related

Importing a vehicle rather than general cargo? See car import duty rates in Kenya. For the import declaration step, read the import declaration form (IDF).

Bonded warehouse Kenya: frequently asked questions

How much is a bonded warehouse licence in Kenya?

USD 1,500, according to KRA public notice 2227.

When must bonded warehouse licences be renewed?

Renewal applications for 2027 must be submitted on iCMS by 31 October 2026, per KRA notice 2397.

Do I pay duty on goods in a bonded warehouse?

Not while they are in the bond. Duty is paid when goods are entered for home use; re-exported goods leave without Kenyan duty.

What is Form CB6?

The general security bond for warehoused goods, guaranteeing duties are paid or the goods exported.