Import Declaration Form (IDF) in Kenya: Complete Guide for 2026 – Delta Cargo Connection

Import Declaration Form (IDF) in Kenya: Complete Guide for 2026 – Delta Cargo Connection

If your business is importing goods into Kenya, one of the most critical steps you cannot afford to skip is filing the Import Declaration Form (IDF), which requires accurate tariff classification, pro forma invoices, Incoterms, Free On Board (FOB) values, price details, and insurance information.The IDF is a mandatory requirement by the Kenya Revenue Authority (KRA). Failing to file it correctly can result in delays, fines, or even seizure of your goods. In this guide, we explain everything you need to know about IDF, including the process, fees, required documents, and tips for hassle-free filing.

What is an Import Declaration Form (IDF)?

An Import Declaration Form (IDF) is an official document submitted to the Kenya Revenue Authority (KRA) for all commercial goods imported into Kenya. It provides detailed information about your shipment, such as importer and exporter details, type of goods, quantity, and value. The IDF is a mandatory step in the customs clearance process and ensures compliance with KRA regulations.

At Delta Cargo Connection, we prepare and file IDFs on behalf of our clients, ensuring compliance and preventing unnecessary delays. The IDF is essential for:

Assessment of import duties and taxes: The information on the IDF, such as tariff classification, value, and origin, enables customs officials to accurately assess the duties and taxes that apply to the goods.

The IDF is a mandatory declaration that enables KRA to assess duty, verify compliance with import regulations, and ensure that required supporting documents (including certificates, permits, and standards compliance documentation) are in place. It includes critical details about Incoterms, price, and insurance for customs valuation purposes.

The IDF is the gateway document, but actual compliance confirmation comes from the supporting documentation you attach to it.

Ensuring compliance with Kenyan import regulations: The IDF serves as the official customs declaration where importers provide detailed information about their shipment, including Incoterms, pricing, and insurance details. This allows the Kenya Revenue Authority (KRA) to assess duties, verify that all required supporting documents are in place, and ensure compliance with import regulations.

Why is the IDF Required?

Filing an IDF is legally required for all imports into Kenya. The main purposes include:

• Legal Compliance: Ensures your imports follow Kenyan laws.
• Duty and Tax Assessment: Customs uses the IDF to calculate import duties, VAT, and other taxes.
• Avoiding Penalties: Non-compliance may result in fines, delays, or seizure of goods.

With Delta Cargo Connection handling your IDF, you can rest assured your imports will comply with KRA regulations.

Who Needs to File an IDF?

Anyone importing goods into Kenya must file an IDF. This includes:

• Businesses importing raw materials, equipment, or finished products
• Individuals importing goods for personal or commercial use
• Exemptions: Some goods like gifts under a specific value, relief goods, diplomatic cargo or personal effects may be exempt

All importers must have a KRA PIN and an active iTax account. Our team at Delta Cargo Connection helps prepare your IDF accurately, so you avoid costly mistakes and delays.

How Delta Cargo Connection Helps with IDF

Here is how Delta Cargo Connection helps with IDF filing:

Filing an IDF can be complicated, but with our expertise, the process is simple and stress-free. Here’s how we assist:

• Prepare Your IDF: We gather all necessary shipment information, calculate the Cost, Insurance, and Freight (CIF) value, and accurately prepare the IDF for submission.
• Verify Documents: We meticulously check all supporting documentation, including your commercial invoice, bill of lading/airway bill, packing list, Certificate of Origin (COO), Kenya Bureau of Standards (KEBS) Certificate of Conformity (CoC), and any relevant remittance or RTGS payment confirmations, to ensure everything is complete and compliant.
• Submit via KRA Portal: Our team of experts submits the IDF online on your behalf through the official Kenya Revenue Authority (KRA) iCMS portal or the Kenya TradeNet System.
• Provide Acknowledgment: Once submitted and accepted, we provide you with the official acknowledgment receipt and the approved IDF number, essential documents for customs clearance and pre-shipment inspection.
• Customs Coordination: We work closely with KRA to proactively address any queries and ensure smooth and timely clearance of your goods at the port of entry.

By letting Delta Cargo Connection handle your IDF preparation, you can focus on your business while we ensure full compliance and timely import processing.

Required Documents for IDF Filing

To file an IDF, the following documents are required by the Kenya Revenue Authority (KRA) and other regulatory bodies:

• Commercial Invoice: This is a vital document from the seller detailing the product description, quantity, unit price, and total value of the goods.
• Packing List: A document that provides details on how the goods are packed, including weights and measurements, which helps with physical verification by customs officials.
• Bill of Lading or Airway Bill: This is a transport document (for sea freight or air freight, respectively) that serves as a contract of carriage and proof of ownership of the goods.
• Certificate of Conformity (CoC): For products regulated under the Pre-Export Verification of Conformity (PVoC) program, a CoC is mandatory to certify the goods meet Kenyan standards. This is issued by a KEBS-approved inspection agent in the country of origin.
• Certificate of Origin (CoO): A document that certifies the country where the goods originated. This is now mandatory for all commercial imports into Kenya. It may also be required if seeking preferential tariff rates under trade agreements (such as the East African Community or COMESA).
• Importer’s KRA PIN Certificate: The importer’s Personal Identification Number (PIN) registered with the Kenya Revenue Authority (KRA) is a prerequisite for all import activities.
• Import Permits/Licenses (if applicable): Certain goods (e.g., plants, animals, specific chemicals) require special import licenses or permits from relevant regulatory bodies like the Kenya Plant Health Inspectorate Service (KEPHIS) or the Pharmacy and Poisons Board.

Delta Cargo Connection ensures all documents are correct and complete before submission, reducing the risk of customs delays.

IDF Fees

The IDF fee is 3.5% of the CIF (Cost, Insurance, and Freight) value of your goods as of 2025. The CIF value includes:

• Cost of the goods (FOB value)
• Insurance charges
• Freight charges to Kenya

Note: The Railway Development Levy (RDL) of 2.5% is calculated separately on the CIF value and is not included in the CIF calculation itself. We calculate and submit this fee on your behalf, ensuring accurate payment and smooth clearance.

Common Mistakes to Avoid

Some common mistakes businesses make when filing IDF include:

• Late Filing – Submit early to avoid fines
• Incorrect HS Codes – Wrong codes can trigger reassessment of duties
• Incomplete Documents – Missing invoices or bills can delay clearance
• Incorrect Fee Calculation – Errors can result in payment issues

Our team at Delta Cargo Connection prepares your IDF correctly the first time, so you avoid these pitfalls.

Consequences of Non-Compliance

• Failing to prepare and file your IDF properly can lead to:
• Goods being held or seized at the port
• Fines or penalties by KRA
• Delayed customs clearance affecting your business

With Delta Cargo Connection preparing your IDF, you eliminate these risks and enjoy fast, hassle-free import processing.

Tips for Smooth IDF Filing

• File Early: Submit the IDF before cargo arrival.
• Verify Details: Check HS codes, values, and shipment information.
• Keep Documents Ready: Organize invoices, bills, and certificates.
• Work with Experts: Let Delta Cargo Connection handle IDF preparation and filing.

Why Choose Delta Cargo Connection?

We are your trusted partner for:

• Clearing & Forwarding: Fast and accurate customs clearance
• Import & Export Consultancy: Expert guidance to simplify international trade
• Warehousing: Secure storage solutions for your goods
• Cargo Transportation: Reliable delivery across Kenya and borders

 

By helping businesses prepare and file their IDF, Delta Cargo Connection ensures compliance, reduces delays, and saves time.

Conclusion

The Import Declaration Form (IDF) is a critical requirement for anyone importing goods into Kenya. Proper preparation and filing ensure compliance, timely clearance, and smooth business operations.

At Delta Cargo Connection, we help prepare and file IDFs, organize the necessary KEBS Pre-Export Verification of Conformity (PVoC) inspections, and assist clients in obtaining the unique Import Standards Mark (ISM) codes for each product. We manage the entire customs clearance process, providing comprehensive, end-to-end import and export solutions.

Partner with us to avoid fines, delays, and costly mistakes, and let your business focus on growth.