PRE-LOADING RULES · INDIA → KENYA · CHECKED 6 OCTOBER 2026
Shipping to Kenya from India: 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 India, that is the Shipping Bill with Let Export Order (LEO).
The export document from India
- DOCUMENT
- Shipping Bill with Let Export Order (LEO)
- ISSUED BY
- Indian Customs (CBIC), filed on ICEGATE
- HOW IT IS ISSUED
- The exporter or customs broker files the shipping bill electronically. Once customs grants the Let Export Order, the final LEO copy is emailed to the exporter and broker as a PDF with a digitally signed QR code that verifies it.
What to ask the seller for: Ask the seller for the PDF 'Final LEO copy' of the shipping bill. The QR code lets anyone check it is genuine.
Source: JNCH Public Notice 74/2020 on CBIC Circular 30/2020-Customs
Shipping machinery from India 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.
- 01 Register on the KRA ACD portal (acd.kra.go.ke).
- 02 Upload the draft bill of lading, commercial invoice, freight invoice and export declaration to get a draft ACD.
- 03 Pay the fee shown on the portal to receive the validated ACD certificate.
- 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 — Shipping Bill with Let Export Order (LEO)
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
- KRA public notice, 14 July 2026
- Maersk advisory (revised), 7 August 2026
- ONE advisory, 6 August 2026
- KRA press release, 7 September 2026
- The Star, 7 September 2026
- Kenyans.co.ke, 7 September 2026
A plain-language summary of published rules, checked 6 October 2026. Not legal advice: KRA can change or clarify these rules at any time.