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Ships and container stacks at the Port of Mombasa, Kenya
Photo: Kenya Ministry of East African Affairs, Commerce and Tourism, public domain

PRE-LOADING RULES · CHINA → KENYA · CHECKED 6 OCTOBER 2026

Shipping to Kenya from China: ACD and export declaration

Since 3 August 2026 every container for a Kenyan port needs an ACD number on its bill of lading, obtained at origin before loading. From 1 September 2026 carriers won’t load a container without one. And since 1 September 2026 the Kenyan importer must hold the export declaration issued in the country of export — from China, that is the Customs Export Declaration Form.

The export document from China

DOCUMENT
Customs Export Declaration Form (中华人民共和国海关出口货物报关单)
ISSUED BY
General Administration of Customs of China (GACC)
HOW IT IS ISSUED
Filed by the exporter (the consignor registered with Chinese customs) or its customs broker. Each accepted declaration gets an 18-digit customs number; the 9th digit is 0 for exports.

What to ask the seller for: Ask the seller or their forwarder for the released export declaration showing its 18-digit customs number, before the container is loaded: you need it for the ACD upload and the importer needs it under 23B.

Source: GACC Announcement [2016] No. 20: rules for completing the declaration form

Shipping machinery from China to Kenya: transit, freight and taxes →

The ACD: exporter’s job, before loading

All containerised cargo destined for Kenyan ports. The shipper, exporter or freight forwarder at origin, before the container is loaded.

  1. 01 Register on the KRA ACD portal (acd.kra.go.ke).
  2. 02 Upload the draft bill of lading, commercial invoice, freight invoice and export declaration to get a draft ACD.
  3. 03 Pay the fee shown on the portal to receive the validated ACD certificate.
  4. 04 Make sure the 15-character ACD number (format ACDKE2026004324) is printed on the final bill of lading.

Documents you upload

  • Draft bill of lading
  • Commercial invoice
  • Freight invoice
  • Export declaration — Customs Export Declaration Form

No ACD, no loading. From 1 September 2026 carriers validate the ACD number before loading and only load containers for Kenya that have a valid one. Containers without it may be rolled to a later vessel, and the importer may face customs penalties.

KRA's notice covers containerised cargo. It does not say how RoRo or breakbulk machinery is treated, and it does not publish the fee: check the portal before you ship. Portal: acd.kra.go.ke · KRA contact: operations@acd.kra.go.ke

Section 23B: importer’s job, for five years

Inserted by the Finance Act 2026. The Kenyan importer must obtain an export declaration, export entry, customs export certificate or equivalent document issued in the country of export.

The document must show

  • Exporter
  • Importer
  • Description of the goods
  • Value
  • Tariff classification
  • Country of export
Keep it
Keep it for at least five years from the date of import and produce it when KRA asks.
If you can’t produce it
Without it KRA can reject the declared cost, origin or value and reassess the tax.
KRA’s position
On 7 September 2026 KRA said the requirement is set by statute and committed to working with clearing agents to limit disruption. It has not published a list of accepted documents per country.

Still unsettled

On 2 September 2026 President Ruto ordered that cargo consolidators be exempted from the ACD. As of this check, KRA has not published how the exemption works or which goods it excludes. (capitalfm.africa)

Sources

A plain-language summary of published rules, checked 6 October 2026. Not legal advice: KRA can change or clarify these rules at any time.