CB1, CB1A, CB10 and exemption processing

KRA customs bond support in Kenya for project goods, perishables and temporary importation.

Kenya Tradex helps importers prepare and coordinate customs security bond files for CB1 provisional release, CB1A project goods, CB10 temporary importation and exemption processing with the right documents, timelines and follow-up discipline.

Reviewed July 7, 2026 | KIFWA Member No: M2294 | Customs License: CAL/001526/24 | KRA PIN: P051***680R

Which Kenya customs bond do you need?

CB1 security bond

Best fit: perishable items or provisional release where perfection must be completed urgently, commonly within 48 hours depending on the approval conditions.

  • Copy of commercial invoice.
  • Authority letter from the principal or importer.
  • Specimen signature form for the principal and guarantor or surety.
  • Urgent follow-up so the file is perfected before the short bond window lapses.

CB1A project goods bond

Best fit: provisional release of project goods where perfection is expected within the permitted project window, commonly 90 days.

  • Copy of project award, approval or exemption-support letter where available.
  • Copy of commercial invoice and cargo details.
  • Exemption letters or approvals pursued within the bond period.
  • CB16 project goods performance bond planning where required to perfect the CB1A position.
  • Master list and specimen signature form for the principal and guarantor where applicable.

CB10 temporary importation bond

Best fit: temporary importation where cargo enters Kenya for an approved temporary purpose and must later be re-exported, regularised or accounted for.

  • Authority letter and temporary importation basis.
  • Copy of invoice and cargo identification details.
  • Area and period of use for project-related temporary importation.
  • Bond validity planning, commonly up to one year and extendable where approved.
  • Re-export, extension or final accounting follow-up before expiry.

Why customs bond files need active management

KRA describes customs security bonds as legal undertakings that protect customs revenue where a principal must fulfil specific conditions. In practical import work, that means the importer, guarantor, clearing agent and consignee must all understand the bond condition, validity period and proof needed to close, cancel, retire or perfect the file.

The risk is not only release delay. Poor follow-up can expose the bond to suspension, enforcement, extra storage cost, project disruption or future clearance difficulty. Kenya Tradex manages the file around the deadline, not only the release date.

Our KRA customs bond workflow

Classify the bond need

We identify whether the cargo is a CB1 urgent provisional-release file, a CB1A project-goods file, or a CB10 temporary-importation file.

Build the document pack

We review the invoice, authority letter, cargo description, project award or master list where applicable, exemption trail, guarantor or surety details and import entry position.

Coordinate execution

We align the principal, guarantor and customs filing requirements so the bond is executed, confirmed and lodged correctly for release consideration.

Track perfection or discharge

We monitor 48-hour, 90-day or one-year timelines and follow up on exemption letters, missing proof, re-export, final accounting, cancellation or discharge before the bond becomes exposed.

CB1, CB1A and CB10 at a glance

Bond type Typical use Common timing Documents to prepare
CB1 Perishable cargo or provisional release requiring urgent perfection. Commonly 48 hours, subject to approval conditions. Invoice, authority letter, guarantor or surety execution details and specimen signature form.
CB1A Project goods where provisional release is required while perfection or exemption documentation is completed. Commonly 90 days, subject to the bond approval terms. Project award or approval letter, invoice, master list where applicable, exemption application trail, guarantor details and relevant authority letters.
CB10 Temporary importation for equipment, project tools, exhibition goods, repairs or cargo intended for later re-export or accounting. Commonly planned up to one year and may be extended where approved. Authority letter, invoice, cargo identification details, temporary importation basis, area and period of use, and re-export or closure plan.

KRA exemption processing and project-goods release

For project cargo, donor-funded goods, government-linked imports or qualifying exempt supplies, the bond is often only one part of the file. The importer must also manage the exemption basis, approvals, supporting documents and customs entry treatment.

Kenya Tradex helps clients structure the exemption-processing trail so the CB1A or other security position does not sit open without a realistic path to perfection, cancellation or discharge.

Important: exemption approval remains with the relevant government authorities. Kenya Tradex supports document review, customs coordination and follow-up, but we do not promise approval where the legal basis, project route or supporting documents are incomplete.

What strengthens an exemption file

Project and authority trail

The exemption file should connect the cargo to the approved project, responsible ministry or agency, project objectives, start and end dates, funding agreement, contract and recommendation route where applicable.

Master-list discipline

For project goods, the master list should identify quantities, estimated costs and how items will be treated: consumed during the project, transferred to Government on completion, or re-exported by the contractor.

Shipment-specific proof

After master-list approval, specific exemption applications should be matched to the approved items and supported by import documents such as invoices, packing lists, bills of lading, airway bills or road consignment notes.

Master-list approval is not the same as automatic shipment clearance. Each shipment still needs proper customs treatment, document matching, bond control and proof that the goods are used, transferred, re-exported or otherwise accounted for as required.

After release: cancellation, retirement and discharge

Release under bond is not the end of the customs file. KRA bond procedures also require the importer or clearing agent to account for the transaction and close the exposure through the correct perfection, replenishment, cancellation, retirement or discharge process.

CB1 and CB1A perfection

For provisional release files, we track the perfecting entry, exemption document where applicable, package accounting and the deadline attached to the release condition.

CB10 temporary import closure

For temporary importation, we monitor re-export, extension, regularisation or duty payment for goods not re-exported, with all packages accounted for before expiry.

C26 and discharge trail

Where required, we help prepare the cancellation or retirement pack, including the C26 cancellation voucher and supporting documents needed for the discharge letter process.

Why Kenya Tradex is strong for customs bond work

Founder-led customs expertise

Kenya Tradex is guided by 23+ years of customs and logistics experience, including former KRA Customs Manager experience and senior clearing and forwarding operations leadership.

Document-first file control

We focus on the bond condition, deadline, invoice, authority letters, approvals, guarantor execution and customs entry position before release pressure escalates.

Project and temporary cargo focus

CB1A and CB10 files often involve high-value equipment, project deadlines and regional movement. We plan around release, compliance and closure, not only arrival.

Common mistakes we help importers avoid

Starting exemption processing too late

For CB1A project goods, the release may happen before the exemption file is perfected. A late exemption trail can expose the bond as the deadline approaches.

Confusing master-list approval with clearance

An approved master list supports the exemption route, but shipment-level applications, import documents, entry treatment and bond follow-up still need to be controlled.

Applying for CB10 after arrival

Temporary importation approval should be secured before the goods are shipped or before they arrive. Applying after arrival may breach KRA conditions and make it difficult or impossible to secure the CB10 bond.

Shipping outside the project approval

Only goods covered by the approved master list normally qualify for exemption. Additional items or late shipments should be approved through the parent ministry and National Treasury, or supported by a time extension before clearance pressure begins.

Missing perfection or temporary-import deadlines

Failure to perfect the entry, re-export temporary imports within the granted period, or seek timely extension of the perfection or temporary-importation period can expose the importer to significant fines, penalties and bond enforcement risk under the EACCMA, 2004.

Mismatched or incomplete records

Authority letters, invoices, entries, bills of lading, exemption certificates, extension approvals and correspondence should match the approved exemption file and be retained for audit, compliance review and bond discharge.

Customs bond FAQs

Can Kenya Tradex advise which bond type applies?

Yes. We review the cargo purpose, release urgency, consignee profile, project documents and expected closure route to advise whether CB1, CB1A, CB10 or another customs process is more appropriate.

What documents should I send first?

Send the commercial invoice, bill of lading or airway bill if available, authority letter, cargo description, project or approval letter, exemption trail and any communication from KRA or the guarantor.

Can you guarantee KRA release under bond?

No responsible agent should guarantee release. Kenya Tradex can prepare, review and coordinate the file professionally, but release depends on customs approval, document adequacy, cargo status, guarantor execution and applicable agency requirements.

Do CB1A project goods always need exemption letters?

Project-goods files commonly require the principal to pursue the relevant exemption or approval documentation within the permitted period. The exact documents depend on the project, consignee, cargo and legal basis for the exemption.

Where does CB16 fit in project goods?

CB16 is commonly used as a project goods performance bond. Where required, it may perfect the CB1A position after exemption or project approval is in place and helps secure compliance with the approved project-use conditions.

Does master-list approval clear the shipment?

No. The approved master list supports the exemption basis, but shipment-specific exemption processing, import documents, customs entry treatment, bond perfection and package accounting still need to be handled correctly.

What happens after release under bond?

The file must still be perfected, cancelled, retired or discharged depending on the bond condition. That may include a perfecting entry, proof that packages were accounted for, re-export evidence, duty payment for goods not re-exported, a C26 cancellation voucher and the discharge-letter process.

Can Kenya Tradex help with bond extensions?

Yes. We help review the file, identify why an extension is needed, prepare supporting documents and coordinate follow-up before the perfection period or temporary importation period expires.

Related services for importers

Customs bonds are often connected to broader customs and cargo work. These pages may help depending on your cargo route.

Need CB1, CB1A, CB10 or exemption-processing support for cargo arriving in Kenya?

Share the invoice, authority letter, cargo description, project document or temporary importation basis. Kenya Tradex will review the likely bond route and the practical next step.

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