Importer Inventory & Distribution OS for Kenya

Set up the stock system

One product, one SKU, one clear unit

Create one permanent SKU for each distinct item, size, colour, pack or model that changes price or stock. Do not recycle a retired SKU for a different product. Use a consistent unit of measure in purchase, receipt and sale. Put the exact description, reorder owner, supplier, storage location and active status in SKU Master.

The workbook is a compact operating register, not a full inventory system. Start with a copy named for the business and month. Restrict editing to the person who owns updates, keep a dated backup, and use evidence references rather than typing remembered totals. Never delete a stock movement to make a balance agree; post a dated correction and explain it.

Workbook area	Record or result	Operator handoff check
Start Here + SKU Master	Setup, unit, variant and reorder level	One permanent SKU per saleable variant; remove sample rows
Shipments	Receipt quantity, landed total and calculated unit cost	Match invoice, count and allocation; keep evidence reference
Orders + Stock Ledger	Shipment-linked dispatch and SKU closing stock	Reconcile order, pick ticket and physical lot; ledger summarizes SKU movements
Customer Credit	Invoice, paid amount, balance, due date and follow-up	Match receipt to order/customer; this is a manual reference link
Checks + Dashboard + Sources	Completeness flags, status and dated evidence	Clear or explain FIX items; dashboard does not verify source documents

Use the Checks sheet to identify incomplete rows. A blank value means not yet recorded, not zero. Review the formula cells before adapting the workbook; preserve the one-row-per-movement grain so stock can be reconciled.

Receive a shipment and establish lot cost

Count first, then release

Create one Shipment ID for each supplier shipment and one line per SKU/lot. Record supplier invoice, shipment reference, date, SKU, units ordered, units received, rejected/damaged units, total landed cost and evidence file. Use actual post-clearance charges and the quantity that can be sold. If 100 arrive but 4 are damaged and quarantined, the usable count is 96; state whether the damaged units are recoverable and avoid quietly allocating their cost away.

Gate	Record	Release check
1. Identify	Shipment ID, supplier reference, SKU	One SKU and lot per row
2. Count	Received, rejected, saleable units	Count evidence attached; damaged stock quarantined
3. Cost	Final shipment cost and allocation basis	Dated invoices and one consistent cost policy
4. Pick	Order, SKU, Shipment ID, quantity	Pick ticket agrees with the selected lot
5. Review	Cost of goods, contribution, Lot Check	No missing ID, SKU mismatch or unexplained warning

In the lot-aware Orders update, select the Shipment ID for the goods sold. A row represents one SKU from one shipment lot. Split the sale into separate rows where units came from multiple lots so each contribution uses the relevant landed unit cost. The workbook checks that the shipment SKU matches the order SKU. Investigate “Add shipment ID”, “SKU mismatch” or “Shipment not found” before relying on the margin.

Use landed cost only after the cost file is complete: supplier amount, freight, insurance, confirmed duty/tax, agent/port/storage and local delivery to stock location as appropriate to the chosen cost definition. Document the allocation method and discuss accounting/tax treatment with an adviser. Do not load unrelated overhead into lot cost without a consistent policy.

Research used in this guide

1. How to import — Kenya Revenue Authority
2. Finance Act 2026: What It Means For You — Kenya Revenue Authority
3. Advance Cargo Declaration (ACD) Platform for Containerized Cargo — Kenya Revenue Authority
4. Declaration of Importer Details for Consolidated Cargo & Issuance of Electronic Tax Invoices — Kenya Revenue Authority
5. How to use the Single Window System and National E-Payment Portal — Kenya Trade Network Agency
6. Kenya Trade Portal: Trade in Goods — State Department for Trade
7. PVoC Program Operations Manual, Version 15 — Kenya Bureau of Standards