Phytosanitary certification of consignments

Kenyan plant health inspectorate

Inspection scheduled against flight cut-offs; traceability to plot maintained for every consignment

Quarantine pest management

European plant health regulation

Systems approach for regulated pests operated from first shipment. Treated as a condition precedent

Maximum residue limits

European pesticide residue regulation

Restricted actives list, enforced pre-harvest intervals, pre-shipment residue testing

Good agricultural practice

Group certification for smallholders

Company holds the certificate; internal control system audits every grower annually

Food safety for prepared product

Globally benchmarked retail food safety standard

Required before the high-care facility ships. Certification precedes first prepared revenue

Horticultural export registration and levy

Kenyan horticultural crops regulator

Registered exporter status; levy included in origin cost of €0.14 a kilogram

Social and labour compliance

Ethical trade audit

Annual audit of packhouse and collection operations

Export value added tax

Kenya Revenue Authority

Exports zero-rated; input VAT recoverable, modelled with a 210-day refund lag

Corporate taxation

Kenyan corporate income tax

30% applied with losses carried forward

Market access

Kenya-European Union Economic Partnership Agreement

Duty-free access assumed. Industry-wide, not a company advantage