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Kenya Revenue Authority requires every item to have a 10-digit UNSPSC (United Nations Standard Products and Services Code) classification code. This guide helps you find the right code.

What are Classification Codes

Kenya Revenue Authority uses the UNSPSC system, a globally standardised taxonomy for products and services. Every item registered with Kenya Revenue Authority must have a 10-digit itemClsCd. This code categorises what you sell and allows Kenya Revenue Authority to perform sector-level compliance analysis.

Code Structure

UNSPSC codes are hierarchical. Each two-digit segment narrows the category:

Use the most specific code available. If no specific commodity code exists, trailing zeros indicate the most general level of that class.

5020230000
Segment 50 → Information Technology
Family 20 → Software
Class 23 → Application software
0000 → General (no sub-commodity specified)

Common Classification Codes

CategoryDescriptionCode
Information TechnologyComputer software5020230000
Information TechnologyIT consulting8111160000
Information TechnologyData processing8431160000
Professional ServicesBusiness consulting7213160000
Professional ServicesAccounting / bookkeeping8111150000
Professional ServicesLegal services8011150000
Professional ServicesMarketing / advertising8200000000
Food & BeverageRestaurant meals5013160000
Food & BeverageBeverages5011190000
RetailClothing / apparel5320000000
RetailElectronics5220000000
HealthcareMedical services8520000000
HealthcarePharmaceuticals5112000000
TransportFreight transport7810000000
ConstructionConstruction services7200000000
EducationTraining / education services8600000000
AgricultureAgricultural products1010010010

Warning

Using the wrong classification code can trigger a Kenya Revenue Authority reclassification (rraModYn = 'Y'). Monitor GET /api/v1/items regularly for items that Kenya Revenue Authority has reclassified.

How to Find the Right Code

Use Kenya Revenue Authority's official UNSPSC lookup on the eTIMS taxpayer portal, or contact your tax advisor. When in doubt, use the most specific code available for your product or service category.

If your business sells across multiple categories, each unique product or service type must be registered with its own classification code and a distinct item name.

Note

The itemClsCd is validated by Kenya Revenue Authority at submission time. An invalid code returns error 002 (Invalid Input).