Kenya’s policy direction on gold and other precious metals is clear: more value should be added before minerals leave the country. For refiners, aggregators and exporters, that policy translates into permits, customs controls and records that must be right before a consignment moves. That direction of travel matters to anyone building a refining business in Kenya, and this note outlines the general framework.
What permits apply to refining and export?
Dealing in precious metals requires dealer licensing under the Mining Act 2016 framework, recorded through the Mining Cadastre Registry. Export of minerals calls for the permits the Act provides, and the Government has signalled a preference for local value addition before export. A refining venture therefore sits at the intersection of mineral licensing and trade policy, and both should be tested at the outset. Applications should describe the full chain, from sourcing to sale, accurately and without padding.
How do customs and tax rules apply?
Exports pass through customs administered by the Kenya Revenue Authority within the East African Community customs framework. Declarations must match the mineral, its value and its destination, and supporting permits must be in order before the consignment moves. The tax treatment of refining and export should be confirmed with advisers familiar with current practice, and the underlying statutes can be read on Kenya Law. Where the numbers do not reconcile, the consignment waits and storage costs run.
What paperwork protects an exporter?
A clean file is the exporter’s working capital. At minimum, exporters should hold:
- A valid dealer licence and export permits for each consignment.
- Assays and records tracing the mineral to lawful sources.
- Customs declarations, filed accurately and archived.
- Insurance and security arrangements for storage and transit.
- Supplier contracts covering quality, assay and payment.
What goes wrong in practice?
The recurring failures are documentary: shipments stopped for mismatched declarations, purchases traced to unlicensed sources, and agreements that do not survive an assay dispute. Refiners who build the compliance file first spend less time untangling problems later. Our mining law team reviews licensing and permit files before transactions, and our contract lawyers draft the supply and offtake documents that hold up.
For guidance on your specific situation, contact CS Advocates LLP , call, WhatsApp, or book a confidential consultation at our Westlands, Nairobi office.