The documents around an import have a second life. Long after the container has been cleared and the stock sold, those papers are what substantiate your cost of sales, support your input VAT position and answer questions from the Kenya Revenue Authority. Importers who treat paperwork as a clearing formality tend to discover this at the least convenient moment.
- Records generally must be kept for 5 years under the Tax Procedures Act 2015.
- Customs entries, invoices and payment evidence should tie to one another.
- Payment records substantiate the cost you are claiming, not merely that you paid.
- Freight, duty and clearing costs belong in landed cost, so keep those documents too.
- This is general information — take advice from your own tax adviser on your position.
What to keep
| Document | Why it matters later |
|---|---|
| Proforma and commercial invoice | Establishes what was bought and at what price |
| Customs entry and assessment | Evidences duty and VAT paid at import |
| Bill of lading or air waybill | Proves shipment and terms of carriage |
| Payment confirmation | Ties the money paid to the goods received |
| Freight and clearing invoices | Supports the landed cost you booked |
| Supplier correspondence | Explains variations, credits and disputes |
The set matters more than any single item. A customs entry without the matching payment evidence, or an invoice with no proof it was settled, leaves a gap exactly where a question is most likely to land.
How long, and in what form
Under section 23 of the Tax Procedures Act 2015, documents required under a tax law must generally be kept for 5 years. Where a matter is under audit, objection or appeal, retain everything relating to it until that is concluded, regardless of age.
Digital copies are the practical choice for most importers, provided they are legible, complete and retrievable. A folder of unnamed phone photographs is not a record system — the test is whether you could produce the full set for a specific consignment on request, years later.
Organising so the set stays together
- 1Give every consignment a reference and use it consistently across all documents.
- 2Keep one folder per consignment rather than one folder per document type.
- 3File the payment confirmation with the invoice it settles, not separately.
- 4Record the exchange rate used, so the shilling cost can be reconstructed.
- 5Store copies somewhere that survives a lost laptop or a closed email account.
Recording the rate deserves particular attention. Your accounts are in shillings and your invoice is not, so the conversion is part of the record. Without it, reconstructing landed cost years later becomes guesswork — and guesswork is difficult to defend.
One habit is worth more than any filing system: write a single short note per consignment recording anything unusual — a price change, a partial shipment, a credit, a delay and its cause. Those explanations are exactly what a question years later turns on, and they are the first thing memory loses.
Frequently asked questions
Are digital copies acceptable?
Digital records are widely used, provided they are complete, legible and can be produced when required. Confirm the specific requirements for your circumstances with your tax adviser.
Do I need records for goods I have already sold?
Yes. The retention obligation runs from the relevant tax period, not from when the stock left your warehouse. Sold goods are precisely what your cost of sales figure relies on.
What if a supplier will not issue a proper invoice?
That is a problem worth resolving before you pay rather than after. An import you cannot substantiate creates difficulty on both the customs and the tax side, and the time to insist on documentation is while you still hold the money.
SilkBridge helps importers in Kenya, Uganda and Tanzania pay Chinese suppliers in RMB — documented, reviewed in Nairobi, and tracked to payout.
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