KRA has announced the roll out of the Independent Review of Objections (IRO) and Technical Review Unit (TRU) mechanisms to enhance fairness and efficiency in handling customs-related disputes.
This rollout, which is aligned with Gazette Notice No. 1036 and the provisions of Section 11 of the KRA Act (CAP 469), delegates the responsibility for Customs Dispute Resolution to the Commissioner responsible for Tax Dispute Resolution.
The move is also grounded in Sections 229 and 230 of the East African Community Customs Management Act (EACCMA), 2004.
Further, the introduction of the IRO and TRU mechanisms is aimed at ensuring independent and impartial reviews of decisions made by the Commissioner of Customs and as such, will enhance transparency, promote best practices in dispute resolution and ensure decisions are made promptly.
In line with Section 229 of EACCMA, 2004, affected persons may now apply for a review of decisions or omissions by the Commissioner or any customs officer by lodging a written application clearly stating the grounds of objection within 30 days.
In a media brief sent to newsrooms, KRA has therefore announced that beginning 1st August 2025, the phased rollout will commence under the Legal and Board Services Department with the following schedule:
Phase I: Post Clearance Audit (PCA) applications—from August 2025; Phase II: Tariff, Valuation and Exemptions applications—from September 2025 and Phase III: Bonds and all other Customs matters—from November 2025.
“Effective 1st August 2025, all PCA applications and objections to decisions made in PCA Demand Notices must be submitted to the Office of Independent Review of Objections (IRO),” read the brief.
Additionally, the tax head directed that submissions can be made via email to LSBCIROStaff@kra.go.ke or delivered by hand to the IRO offices located at 7th Floor, Ushuru Pension Towers, Elgon Road, Upper Hill, Nairobi.
KRA remains committed to advancing a fair, transparent and efficient tax system that supports compliance and promotes trust with taxpayers and stakeholders.
By Michael Omondi
