How to Get a Clearing and Forwarding Licence in Kenya (KRA Customs Agent Licence)

Updated 18 October 2026

Anyone who wants to clear goods through Kenyan customs on behalf of other people needs a customs agent licence from the Kenya Revenue Authority (KRA). In everyday speech this is called a clearing and forwarding licence. The rules come from Section 145 of the East African Community Customs Management Act, 2004 and Regulations 149 to 152 of the EAC Customs Management Regulations, 2010. This guide explains who can apply, the documents KRA lists, the fees and the bond, and what happens after approval.

Customs Agent Licence at a Glance

Who Can Apply

Form C20 accepts sole proprietorships, partnerships and limited companies. In practice, the documents KRA lists are written for a registered firm with directors, so most applicants are companies. The form asks whether you or your staff have experience clearing goods through customs, who those people are and how long they have done the work. If nobody has that experience, you must explain how you plan to get it. The form also asks for your authorised and paid up capital in US dollars, your bankers and the names, ranks and citizenship of your employees.

Documents KRA Asks For

KRA’s list of prerequisite documents for a new customs agent licence is:

• Form C20, fully filled in.
• Certificate of registration from the Registrar of Companies (CR12).
• Tax Compliance Certificate for the company and for every director.
• PIN certificate for the company and for every director (see our guide on getting a KRA PIN for a company).
• Copies of the national ID or passport of every director.
• Recent passport photos of the directors, certified by a notary public or commissioner for oaths.
• Certificate of good conduct for every director.
• Bank letters confirming that the company and each director hold accounts.
• Proof of membership of the Kenya International Freight and Warehousing Association (KIFWA) for the year of application.
• The bio data form from the KRA website.
• Receipt for the US$50 application fee.
• A valid tenancy agreement or lease, or a title deed if you own the office.
• Memorandum and Articles of Association showing that the firm is a clearing and forwarding business, where applicable.
• Audited accounts for the last three years, where applicable.
• Clearance from KRA’s Bonds Management Unit and Debt Management Unit, where applicable.

You also need a physical office. Its location goes on the application form so customs officers can verify it.

Step by Step: How to Apply

1. Register the business and get PINs. Incorporate the company, obtain the CR12 and get KRA PINs for the company and directors.
2. Get tax compliance. File all returns so the company and every director can obtain a Tax Compliance Certificate.
3. Join KIFWA. Membership for the year of application is a listed requirement.
4. Set up the office. Sign a lease or show ownership, because customs will verify the premises.
5. Fill in Form C20 and the bio data form. Answer every question, including the one on customs clearance experience.
6. Pay the US$50 application fee and submit. Attach every document on the list.
7. Wait for approval. The Commissioner of Customs and Border Control decides whether to issue the licence.

What Happens After Approval

Approval is not the end. Before the licence is issued, KRA asks you to:

• Pay the annual licence fee of US$400.
• Execute a CB11 customs agents bond of US$5,000. KRA treats this as a particular security bond valid for 12 months. Security can be cash, a bank guarantee, an insurance guarantee or another form the Commissioner allows.
• Pay the iCMS access fee of KSh 15,000.
• Complete iCMS training. KRA says untrained users should contact the Kenya School of Revenue Administration at kesratraining@kra.go.ke.

The licence is the document known as Form C21. KRA can revoke, suspend or cancel it under the regulations, so licensed agents must keep complying with customs law.

Renewing for 2027

KRA has announced that customs agent licences expire on 31 December 2026, except three year Authorised Economic Operator (AEO) licences. Renewal applications for 2027 must go through the Integrated Customs Management System (iCMS) on or before 31 October 2026. They need:

1. A filled Form C20.
2. A current 2026 CR12 or CR13.
3. A valid company Tax Compliance Certificate.
4. A certificate of bond and debt clearance.
5. A copy of the previous licence (C21).
6. A KIFWA clearance certificate for the year of application.

KRA’s licensing office can be reached on 0709016616/7 or agentslicensing@kra.go.ke.

Tips Before You Apply

• Fix tax compliance first. One director without a compliance certificate holds up the whole application.
• Budget in two currencies. KRA quotes the licence fees and bond in US dollars and the iCMS fee in KSh.
• Learn the systems. Agents now work in iCMS and must follow new rules such as the e-seals switch; see our KRA e-seals and RECTS guide.
• Keep records. Audited accounts may be requested, so keep books from day one. Our tax calculators help with tax planning.

Frequently Asked Questions

How much does a clearing and forwarding licence cost in Kenya?

KRA lists a US$50 application fee, a US$400 annual fee after approval, a US$5,000 CB11 bond and a KSh 15,000 iCMS access fee.

Which form is used to apply for a customs agent licence?

Form C20, the EAC Customs application for a customs agents licence. The issued licence is Form C21.

Do I need to be a KIFWA member?

Yes. Proof of KIFWA membership for the year of application is on KRA’s list, and renewals need a KIFWA clearance certificate.

When must licences be renewed for 2027?

By 31 October 2026, through iCMS. Current licences expire on 31 December 2026.

How long is the licence valid?

One year. AEO licences are the exception and run for three years.