Can I request a customs re-valuation if I believe the KRA tax assessment on my UK goods is too high?
Yes, you can request a customs re-valuation if you believe the Kenya Revenue Authority (KRA) has assessed your UK imported goods at an unfairly high customs value—but the request must follow formal procedures and be properly justified.
KRA customs valuation is based on the World Trade Organization (WTO) Valuation Agreement, which prioritizes the transaction value (the actual price paid or payable for the goods), adjusted only when necessary under customs valuation rules.
When you can request re-valuation
You may apply for a review if you believe:
- The declared invoice value was ignored or overridden without proper justification
- Similar goods were incorrectly used as a reference for higher valuation
- The customs officer applied estimated or “uplifted” values without evidence
- Your supporting documents were not properly considered
Step 1: Confirm the basis of KRA valuation
Before requesting re-valuation, check:
- The value declared on your commercial invoice
- The value used by KRA in the customs entry (CUSDEC)
- Whether KRA used:
- Transaction value method (preferred)
- Identical/similar goods comparison
- Deductive or computed value methods
This helps you understand how the figure was determined.
Step 2: Submit a valuation review request
You can request re-valuation through your licensed customs clearing agent by:
- Writing to the relevant KRA customs office
- Referring to the specific entry number
- Clearly stating why the valuation is incorrect
- Providing supporting documents such as:
- Commercial invoice
- Proof of payment (bank transfer, receipt)
- Purchase order or contract
- Shipping documents (Bill of Lading / Airway Bill)
Step 3: KRA review process
KRA may:
- Reassess the shipment value using provided evidence
- Request additional documentation
- Compare against global customs databases
- Confirm, reduce, or uphold the original valuation
If the review is successful, duties may be adjusted and refunds or corrections applied where applicable.
Step 4: Escalation option if rejected
If you disagree with the outcome:
- You can file a formal objection under the Tax Procedures Act
- Further appeal can be made to the Tax Appeals Tribunal (TAT) in Kenya
Important considerations
- Valuation disputes must be supported by strong documentary evidence
- Undervaluation concerns from KRA often trigger closer scrutiny
- A licensed customs clearing agent is essential for handling submissions
- Honest and consistent documentation increases approval chances
Bottom line
Yes, you can request a customs re-valuation if you believe your KRA tax assessment on UK goods is too high. The process involves submitting a formal review request with supporting evidence, and if necessary, escalating through the official tax dispute channels.
For structured UK–Kenya cargo clearance, valuation review support, and compliant customs handling, UK World Cargo Ltd works with licensed clearing agents to ensure accurate declarations and fair customs assessments.
For more information or a detailed explanation, please call or WhatsApp Abdi Haji at +44 7487 554202