Clearing agent licensing rules compared

The shared EAC rules

Part XI of the EAC Customs Management Act covers customs agents. Section 145 deals with licensing of agents, section 146 with their authority, section 147 with the liability of a duly authorised agent, and section 148 with the owner's liability for the agent's acts ¹.

The EAC customs agent page says applicants must be registered, know customs clearance and have an office with equipment such as computers. Applications are made on Form C24 ². It says a licence is not issued or renewed where the applicant has a criminal record or has been involved in dishonest activities ². It gives a US$10 application fee and a US$400 annual licence fee, and says licences run for a calendar year to 31 December ². Renewal needs the Commissioner's approval ².

The same page says the owner of the goods must authorise the agent in writing, and the owner and the agent can both be prosecuted for unlawful acts the agent commits for the owner. It says using an agent is compulsory in some Partner States ².

Country rules side by side

The table lines up what each revenue authority states on its own pages. KRA's notice of 23 September 2025 and the TRA page read on 24 October 2026 give a US$50 application fee. The undated EAC page, read the same day, gives US$10 ^{2,4 6}. On validity, the EAC, KRA and URA pages give 31 December, and TRA gives twelve months from issue ^{2,3 5,6}.

Kenya

KRA's notice of 21 September 2026 says customs agent licences expire on 31 December 2026 and invites renewals on or before 31 October 2026 through the Integrated Customs Management System ³. Renewing agents send Form C20, a 2026 certificate of registration, a tax compliance certificate, a Certificate of Bond and Debt clearance, the previous C21 licence and a KIFWA clearance certificate ³.

KRA's notice for 2026 licences, listed on 23 September 2025, asked new applicants to apply by email with 16 documents, including police clearance for all directors and three years of audited accounts where applicable. It set a USD 50 application fee ⁴.

Uganda

URA says a licence is a legal requirement under section 145(1) and that operating as a customs agent without one is a punishable offence under regulation 152 ⁵. It says declaring or clearing goods or baggage needs a clearing agent, with an exception for accompanied, non-manifested personal baggage of travellers arriving by air or land ⁵. URA says agents are personally liable for their acts and for taxes due from goods owners ⁵.

Tanzania

TRA shortlists applicants through TANCIS and a public notice for a written interview. The interviewee must be a director or permanent staff member holding the East African Customs Clearing and Freight Forwarding Practicing Certificate ⁶. A company that passes pays US$400 and new applicants execute a customs bond of Tshs 100,000,000 ⁶. TRA's page cites a 2023 Act for the validity rule. The EAC text carries the short title East African Community Customs Management Act, 2004 ^1,6.

Countries not covered yet

This page does not yet compare Rwanda, Burundi, South Sudan, eastern DRC or Somalia. Their licensing pages were not opened for this guide. The EAC page says agent use is compulsory in some Partner States ².