In line with Gazette Notice No.1036 under the Kenya Gazette Vol. CXXI No.14 published on 1st February 2019, the Commissioner General pursuant to Section 11 of KRA Act, CAP 469 delegated the mechanism of Dispute Resolution relating to Customs disputes/reviews of applications provided under Section 229 and 230 of the East African Community Customs Management Act (EACCMA), 2004 to the Commissioner responsible for Tax Dispute Resolution.

Through these Sections, the Act seeks to advance fairness and efficiency in Customs processes by allowing for the appeal and review of decisions made by the Commissioner of Customs by an independent unit to ensure an arm’s length and the best practice in managing disputes.

Section 229 of East African Community Customs Management Act (EACCMA), 2004 allows a person directly affected by the decision or omission of the Commissioner or any officer on matters relating to Customs, to writing within thirty days (30) days, lodge an application for review of that decision by the Commissioner. The application must be lodged with the Commissioner in writing stating the grounds upon which it is lodged.

Kenya Revenue Authority wishes to inform Taxpayers and the general public of the phased roll out of Customs & Border Control disputes under Section 229 to Tax Dispute Resolution Division under the Legal and Board Services Department beginning 1st August, 2025.

The rollout will be conducted in three Phases as follows:

Phase I – Post Clearance Audit (PCA) applications, from August 2025.

Phase II – Tariff, Valuation and Exemptions applications, from September 2025.

Phase III – Bonds, and all Other Customs matters, from November 2025

Consequently, effective 1st August 2025, be notified that ALL Post Clearance Audit (PCA) Applications for the Review of decisions or omissions made by the Commissioner in issuing a PCA Demand Notice(s), should be lodged with the Office of Independent Review of Objections (IRO) under the Commissioner of Legal and Board Services through email: LSBCIROStaff@kra.go.ke or hand delivered to the Independent Review of Objections offices on 7th Floor, Ushuru Pension Towers, Elgon Road, Upper Hill, Nairobi.

Commissioner General