KRA Transit Goods License Application 2026: How to Fill Form C28, Requirements & Fees
Transporters moving goods through Kenya under Customs control need the appropriate licence before their vehicles can legally carry transit cargo or other goods subject to Customs supervision. The process is particularly important for truck owners, clearing and forwarding agents and logistics companies operating along the Northern Corridor.
The two key licences are the KRA Form C28 for vehicles or vessels conveying transit goods and the C40 licence for vehicles conveying other goods under Customs control.
The licensing process is governed by Section 244 of the East African Community Customs Management Act, 2004, together with Regulations 104 and 210 of the East African Community Customs Management Regulations, 2010, as highlighted in KRA’s official 2026 licensing notice. (Kenya Revenue Authority)
PAY ATTENTION: Follow Kenya Frontline WhatsApp channel for more news
What is a KRA C28 Transit Goods Licence?
A C28 licence is issued to a vehicle or vessel authorised to convey goods in transit through the East African Community Partner States.
According to KRA’s official procedure for licensing transit vehicles, the licence is issued under Regulation 104(5) and is part of the Customs control framework governing the movement of transit cargo. (Kenya Revenue Authority)
Transit goods are cargo moving through Kenya or another Partner State to another destination rather than being entered for local consumption. Customs therefore maintains control over the goods until they reach their authorised destination.
The official C28 licence states that a licensed vehicle may be required to display the words “TRANSIT GOODS” and that the licence should be permanently affixed in a prominent position where it remains visible. (Kenya Revenue Authority)
What is Form C40?
The C40 licence applies to vehicles or vessels conveying other goods under Customs control.
The licensing framework distinguishes between the application and the actual licence. KRA’s Customs forms include Form C39 for applying to license a vehicle or vessel conveying goods under Customs control, while C40 is the licence issued following approval. (Kenya Revenue Authority)
In simple terms:
- C28 – Licence for vehicles or vessels conveying transit goods.
- C39 – Application form used in the licensing process for vehicles or vessels conveying goods under Customs control.
- C40 – Licence issued to an approved vehicle or vessel conveying goods under Customs control.
Transporters should ensure they apply under the correct category depending on the type of Customs-controlled cargo they intend to carry.
KRA C28 and C40 Requirements for 2026
KRA’s official 2026 licence renewal notice lists the mandatory documents and conditions for applicants. (Kenya Revenue Authority)
Applicants should prepare:
- A duly completed relevant application form;
- A copy of the motor vehicle logbook;
- A copy of a valid insurance certificate;
- A copy of the COMESA Yellow Card for foreign-registered vehicles, or applicable insurance cover;
- A completed application signed and stamped by a Customs officer.
KRA’s detailed C28 licensing procedure also refers to the applicant’s PIN and requires the original or certified copy of the vehicle logbook to be presented during inspection. (Kenya Revenue Authority)
Older KRA notices also listed the applicant’s PIN certificate among the required documents. However, the latest notice for the 2026 licensing cycle does not specifically list a Tax Compliance Certificate for either the transport company or its directors as a mandatory C28 or C40 document. (Kenya Revenue Authority)
Applicants should therefore rely on the latest KRA requirements and seek clarification if additional documents are requested.
How to Download and Fill KRA Form C28
The first step is to obtain the correct Customs form from the official KRA website.
Step 1: Download Form C28
Transporters can access the official KRA Form C28 download through KRA’s Customs resources.
The form is titled Licence for Vehicle/Vessel Conveying Transit Goods and falls under Regulation 104(5). It contains details relating to the licence holder and the approved vehicle. (Kenya Revenue Authority)
Step 2: Fill in the vehicle and owner details
Ensure the information provided matches the vehicle’s official records.
Important details may include:
- Vehicle registration number;
- Vehicle make and type;
- Chassis number;
- Engine number, where applicable;
- Carrying capacity;
- Name and address of the owner or operator;
- PIN or TIN details.
Incorrect information can delay the inspection or approval process, particularly where the details do not correspond with the logbook.
Step 3: Attach the required documents
The application should be accompanied by the relevant supporting documents, including the vehicle logbook and valid insurance certificate.
Foreign-registered vehicles should also have the appropriate COMESA Yellow Card or insurance cover, in line with the requirements contained in the KRA 2026 licensing notice. (Kenya Revenue Authority)
Step 4: Present the vehicle for inspection
The vehicle must undergo the required Customs inspection before the licensing process can be completed.
According to KRA’s published C28 licensing procedure, the applicant should notify the Transit Monitoring Unit for inspection. The inspecting officers then complete the relevant section of the application. (Kenya Revenue Authority)
Depending on KRA’s operational arrangements, inspection may be coordinated through the relevant Customs office or designated inspection facilities.
Step 5: Obtain the Customs officer’s signature and stamp
The application form must be signed and stamped by a Customs officer.
This is specifically listed as a mandatory condition in KRA’s latest C28 and C40 application notice. (Kenya Revenue Authority)
Applicants should check the form carefully before submission to ensure all relevant sections have been completed.
KRA Transit Goods Licence Fee for 2026
The successful applicant is required to pay US$200 per licence, converted into the applicable Kenya Shilling equivalent.
The amount applies to each licensed vehicle rather than the entire fleet. A transport company applying for licences for 10 vehicles, for example, should expect the applicable fee to be charged separately for each approved licence.
KRA confirmed the US$200 fee in its official 2026 C28 and C40 licensing notice. (Kenya Revenue Authority)
The detailed KRA C28 licensing procedure states that, after approval, a payment authorisation slip is issued before the licence is released following verification of payment. (Kenya Revenue Authority)
Transporters should follow the payment instructions issued by KRA rather than calculating and paying an amount independently.
Where to Submit the C28 or C40 Application
According to the official KRA application notice for the 2026 licensing cycle, applications may be submitted through:
- Customs Regional Office, Mombasa;
- Customs Regional Office, Kisumu;
- Customs Regional Office, Nakuru;
- Customs Regional Office, Eldoret; or
- Times Tower, First Floor, Nairobi.
Transporters with large fleets should consider preparing renewal documents early to avoid last-minute congestion at Customs offices and inspection points.
When Does a C28 or C40 Licence Expire?
KRA’s C28 and C40 licensing cycle runs on an annual basis, with licences expiring on December 31.
The official C28 licence itself provides for validity up to December 31 of the applicable licensing year. (Kenya Revenue Authority)
KRA’s notice for the 2026 cycle stated that licences for 2025 would expire on December 31, 2025.
Transporters seeking licences for 2026 were required to submit their applications by October 31, 2025. (Kenya Revenue Authority)
This October deadline has also appeared in several previous annual KRA notices, including the 2025 licensing notice and earlier licensing cycles. (Kenya Revenue Authority)
Transporters should therefore monitor KRA’s annual public notices from around September and October for the next renewal announcement.
What Happens During Vehicle Inspection?
Physical inspection helps Customs confirm that the vehicle is suitable for carrying goods under Customs control.
KRA’s C28 licensing procedure provides for inspection by the Transit Monitoring Unit before the application proceeds for approval. (Kenya Revenue Authority)
The inspection process may involve verifying the vehicle’s identity and checking whether the information provided in the application corresponds with the logbook and other records.
Transporters should ensure that the vehicle registration number, chassis details and other information are accurate before presenting the truck for inspection.
A vehicle that fails inspection or has incomplete documentation could face delays in the licensing process.
Why C28 and C40 Compliance Matters
Transporters operating along the Northern Corridor regularly move cargo across multiple borders, making Customs compliance an essential part of their operations.
The C28 licence conditions require licensed vehicles to observe conditions governing the movement of transit and re-export goods, including the authorised use of the vehicle and Customs control requirements. (Kenya Revenue Authority)
A valid licence can help transporters avoid unnecessary disruptions when vehicles are checked by Customs officers during their journey.
Fleet operators should also keep records organised and begin the renewal process before the deadline. Waiting until the final days of the application period may leave little time to correct documentation errors or complete vehicle inspections.
KRA Form C28 and C40 Application Checklist
Before submitting an application, confirm that you have:
- Downloaded the correct KRA Customs form;
- Completed the application accurately;
- Attached a copy of the motor vehicle logbook;
- Attached a valid insurance certificate;
- Obtained a COMESA Yellow Card or applicable insurance cover for a foreign-registered vehicle;
- Provided the relevant PIN or TIN information where required;
- Presented the vehicle for the required inspection;
- Obtained the Customs officer’s signature and stamp;
- Prepared to pay the Kenya Shilling equivalent of US$200 per approved licence; and
- Submitted the application within the deadline announced by KRA.
Final Word
The KRA Form C28 is central to the licensing of vehicles carrying transit goods, while the C40 licensing framework applies to vehicles conveying other goods under Customs control.
The 2026 licensing requirements published by KRA included a motor vehicle logbook, valid insurance, a COMESA Yellow Card or applicable insurance cover for foreign vehicles and a duly completed form signed and stamped by a Customs officer. Successful applicants were required to pay the Kenya Shilling equivalent of US$200 per licence. (Kenya Revenue Authority)
Transporters should keep an eye on KRA’s official Customs public notices for future renewal deadlines and any changes to the application requirements, submission process or licensing fees.
