PRE-LOADING RULES · UNITED ARAB EMIRATES → KENYA · CHECKED 6 OCTOBER 2026
Shipping to Kenya from United Arab Emirates: 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 United Arab Emirates, that is the Export declaration (Mirsal 2).
The export document from United Arab Emirates
- DOCUMENT
- Export declaration (Mirsal 2)
- ISSUED BY
- Dubai Customs (for Jebel Ali and other Dubai ports)
- HOW IT IS ISSUED
- Filed in Mirsal 2, Dubai Customs' electronic declaration system, by a company holding a customs code or by a licensed clearing agent with a power of attorney from the goods' owner. Dubai Customs also issues an Exit Certificate once the cargo has left.
What to ask the seller for: Ask the seller for the Mirsal 2 export declaration. The Exit Certificate only exists after sailing, so it can't be used for the ACD; it can support the importer's 23B file afterwards.
Sources: Business Dubai: Dubai Customs registration and Mirsal 2 (reviewed Aug 2026) · DP World: Dubai Customs automates Exit/Entry Certificates
Shipping machinery from United Arab Emirates 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 — Export declaration (Mirsal 2)
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.